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Medbook World Inactive 10-Q16 Nov 162015 Q2 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	6 Months Ended
Document and Entity Information	Mar. 31, 2015shares
Document And Entity Information
Entity Registrant Name	Medbook World, Inc
Entity Central Index Key	1,478,259
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
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?	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	11,150,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2015	Sep. 30, 2014
Current assets
Cash	$ 175	$ 175
Total assets	175	175
Current Liabilities
Accounts Payable and Accrued Liabilities	1,882	600
Due to Related Party	15,996	15,606
Due to Unrelated Party	200,065	200,065
Total liabilities	217,943	216,271
Stockholders' Deficit
Common stock; authorized 100,000,000; 11,150,000 shares at $0.0001 par value	1,115	1,115
Additional paid in capital	65,230	65,230
Deficit accumulated	(284,113)	(282,441)
Total stockholders' deficit	(217,768)	(216,096)
Total liabilities and stockholders' equity	$ 175	$ 175

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2015	Sep. 30, 2014
Stockholders' Deficit
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	11,150,000	11,150,000
Common stock, shares outstanding	11,150,000	11,150,000

STATEMENT OF OPERATIONS (UNAUDI

STATEMENT OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
STATEMENT OF OPERATIONS (UNAUDITED) - USD ($)	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Operating Expenses:
General and administrative	$ 639	$ 12,215	$ 1,282	$ 34,707
Total Operating Expenses	639	12,215	1,282	34,707
Other Expenses
Interest Expense, net	198		390
Net loss for the period	$ (837)	$ (12,215)	$ (1,672)	$ (34,707)
Net loss per share:
Basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of shares outstanding:
Basic and diluted	11,150,000	11,150,000	11,150,000	11,150,000

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Cash flow from operating activities:
Net Loss	$ (1,672)	$ (34,707)
Interest Expense	390
Changes in operating assets and liabilities:	1,282	(3,200)
Prepaid Expenses
Net Cash Used in Operating activities	0	(37,907)
Cash flows from financing activities:
Proceeds from Related Party Loans		12,000
Contributions from Shareholder		(8,000)
Net cash provided by financing activities		4,000
Decrease in cash during the period	0	(33,907)
Cash beginning of period	175	34,806
Cash end of period	175	899
Cash paid during the period
Taxes
Interest

NATURE AND BACKGROUND OF BUSINE

NATURE AND BACKGROUND OF BUSINESS	6 Months Ended
NATURE AND BACKGROUND OF BUSINESS	Mar. 31, 2015
Notes to Financial Statements
NOTE 1. NATURE AND BACKGROUND OF BUSINESS	MedBook World, Inc. (the Company or the Issuer) was organized under the laws of the State of Delaware on November 17, 2009. The Company was established as part of the Chapter 11 reorganization of AP Corporate Services, Inc. (AP). Under APs Plan of Reorganization, as confirmed by the U.S. Bankruptcy Court for the Central District of California, the Company was incorporated to: (1) receive and own any interest which AP had in the development of a mail order and on line medical bookseller; and (2) issue shares of its common stock to APs general unsecured creditors, to its administrative creditors, and to its shareholders. Management believes the Company lacks the resources to effectively develop such a bookseller on its own at this time and is therefore engaged in a search for a strategic business partner or a merger or acquisition partner with the resources to take the Company in a new direction and bring greater value to its shareholders. The Company has been in the development stage since its formation and has not yet realized any revenues from its planned operations.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2015
Notes to Financial Statements
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	a. BASIS OF ACCOUNTING The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) as promulgated in the United States of America. b. BASIC EARNINGS PER SHARE The Company computes net income (loss) per share in accordance with the FASB Accounting Standards Codification (ASC). The ASC specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic net earnings (loss) per share amounts are computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. The equity instruments such as 5,000,000 warrants were not included in the loss per share calculations because the inclusion would have been anti-dilutive. c. ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles 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. d. CASH and CASH EQUIVALENT Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. As of March 31, 2015 and 2014, the Company had no cash equivalents. f. STOCK-BASED COMPENSATION The Company records stock-based compensation in accordance with the FASB Accounting Standards Classification using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued. g. INCOME TAXES Income taxes are provided in accordance with the FASB Accounting Standards Classification. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. h. RECENT ACCOUNTING PRONOUNCE MENTS In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the years since January 31, 2014, thereby no longer presenting or disclosing any information required by Topic 915. In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. In January 2015, FASB issued Accounting Standards Update (ASU) No. 201501 Income Statement Extraordinary and Unusual Items, Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Eliminating the concept of extraordinary items will save time and reduce costs for preparers because they will not have to assess whether a particular event or transaction event is extraordinary (even if they ultimately would conclude it is not). This also alleviates uncertainty for preparers, auditors, and regulators because auditors and regulators no longer will need to evaluate whether a preparer treated an unusual and/or infrequent item appropriately. This update is effective for fiscal years and interim periods within those fiscal years, beginning after December 15, 2015. Early application is permitted. In April 2015, the FASB issued ASU 2015-03, InterestImputation of Interest (Subtopic 835-30) The amendments in ASU 2013-04 provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendment in this standard is effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We are evaluating the effect, if any, adoption of ASU No. 2013-04 will have on our financial statements. In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements.

GOING CONCERN

GOING CONCERN	6 Months Ended
GOING CONCERN	Mar. 31, 2015
Notes to Financial Statements
NOTE 3. GOING CONCERN	The Company sustained operating losses during the years ended September 30, 2014 and 2013 and the quarters and nine month periods ended March 31, 2015 and 2014. The Companys continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Companys ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. The officers and directors have committed to advancing certain operating costs of the Company. Management plans to seek a strategic partner to assist in the development of the book sales business, or a merger or acquisition partner with the resources to take the Company in a new direction and bring greater value to its shareholders. Management has yet to identify any of these and there is no guarantee that the Company will be able to identify such opportunities in the future.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
STOCKHOLDERS' EQUITY	Mar. 31, 2015
Notes to Financial Statements
NOTE 4. STOCKHOLDERS' EQUITY	The authorized share capital of the Company consists of 100,000,000 shares of common stock with $0.0001 par value, and 20,000,000 shares of preferred stock also with $0.0001 par value. No other classes of stock are authorized. COMMON STOCK: As of March 31, 2015, there were a total of 11,150,000 common shares issued and outstanding. The Companys first issuance of common stock, totaling 1,085,000 shares, took place on November 17, 2009 pursuant to the Chapter 11 Plan of Reorganization confirmed by the U.S. Bankruptcy Court in the matter of AP Corporate Services, Inc. (AP). The Court ordered the distribution of shares in MedBook World, Inc. to all general unsecured creditors of AP, with these creditors to receive their pro rata pro rata The Court also ordered the distribution of shares in the Company to all administrative creditors of AP, with these creditors to receive one share of common stock in the Company for each $0.10 of APs administrative debt which they held. The value of these shares was calculated by the intrinsic value. AP has a total claim of $743,449 by the unsecured creditors and $80,000 cash were settled at the date of liquidation. The remaining claims were settled by the issuance of common stock and warrants issued per court order. The Company allocates the remaining claims at $663,449 to ten different companies or $66,345 were allocated to the common stock and warrants issued per court order. The Court also ordered the distribution of warrants in the Company to all administrative creditors of AP, with these creditors to receive five warrants in the Company for each $0.10 of APs administrative debt which they held. These creditors received an aggregate of 5,000,000 warrants consisting of 1,000,000 A Warrants each convertible into one share of common stock at an exercise price of $1.00; 1,000,000 B Warrants each convertible into one share of common stock at an exercise price of $2.00; 1,000,000 C Warrants each convertible into one share of common stock at an exercise price of $3.00; 1,000,000 D Warrants each convertible into one share of common stock at an exercise price of $4.00; and 1,000,000 E Warrants each convertible into one share of common stock at an exercise price of $5.00. All warrants are exercisable at any time prior to January 4, 2014. This warrant distribution also took place on November 17, 2009. Also on November 17, 2009 the Officers of the Company and the Companys counsel acquired a total of 10,065,000 common shares as founders shares and it is recorded as a discount to common stock. As a result of these issuances there were a total 11,150,000 common shares issued and outstanding, and a total of 5,000,000 warrants to acquire common shares issued and outstanding, at November 17, 2009 and also at September 30, 2014 (latest year end), and also at March 31, 2015 (latest quarter end). PREFERRED STOCK: The authorized share capital of the Company includes 20,000,000 shares of preferred stock with $0.0001 par value. As of March 31, 2015 no shares of preferred stock had been issued and no shares of preferred stock were outstanding.

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
NET LOSS PER SHARE	Mar. 31, 2015
Notes to Financial Statements
NOTE 5. NET LOSS PER SHARE	The computation of loss per share for the three months ended March 31, 2015 and 2014 is as follows: March 31, 2015 March 31, 2014 INCOME/LOSS PER COMMON SHARE, BASIC Numerator Net income (loss) $ (837 ) $ (12,215 ) Denominator Weighted-average shares 11,150,000 11,150,000 Net loss per common share $ (0.000 ) $ (0.001 ) For the period from inception (November 17, 2009) to March 31, 2015 there were 5,000,000 shares issuable upon exercise of warrants, however the exercise prices are such that issuance of these shares would be non-dilutive. Thus diluted earnings per share were the same as basic earnings per share at all times.

INCOME TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Mar. 31, 2015
Notes to Financial Statements
NOTE 6. INCOME TAXES	The Company has had no business activity and made no U.S. federal income tax provision since its inception on November 17, 2009.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2015
Notes to Financial Statements
NOTE 7. RELATED PARTY TRANSACTIONS	On May 7, 2014, the Company issued a note of $15,000 payable to a major shareholder. The note bears 5% annual interest and due on demand. The Company accrued interest of $198 on the note for the three months ended March 31, 2015; and during the three months ended December 31, 2013, the Company received $6,000 to cover its expenses. As of March 31, 2015 and September 30, 2014, the balances of due to related party were $15,996 and $15,606, respectively. The Company neither owns nor leases any real or personal property. The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

CONVERTIBLE LOAN_RECLASSIFICATI

CONVERTIBLE LOAN/RECLASSIFICATION	6 Months Ended
CONVERTIBLE LOAN/RECLASSIFICATION	Mar. 31, 2015
Notes to Financial Statements
NOTE 8. CONVERTIBLE LOAN/RECLASSIFICATION	On July 24, 2011 the Company entered in to a convertible promissory note(s) and received advances from an unrelated party in the amount of $200,065 this note is non-interest bearing, has a conversion price of $0.01 and maybe converted only in part up to 9.9% of the issued and outstanding shares at one time, and is payable upon demand. As March 31, 2015 no amounts have been paid to the note holder and no conversions have taken place. Originally it was thought that the advances and requisite convertible promissory note was from a related party and was later determined that the advances and note were from an unrelated party and has since been reclassified as such as of September 30, 2014.

WARRANTS

WARRANTS	6 Months Ended
WARRANTS	Mar. 31, 2015
Notes to Financial Statements
NOTE 9. WARRANTS	On November 17, 2009 (inception), the Company issued 5,000,000 warrants exercisable into 5,000,000 shares of the Companys common stock. These warrants were issued per order of the U.S. Bankruptcy Court in the matter of AP Corporate Services, Inc. (AP) to the administrative creditors of AP. These creditors received an aggregate of 5,000,000 warrants consisting of 1,000,000 A Warrants each convertible into one share of common stock at an exercise price of $1.00; 1,000,000 B Warrants each convertible into one share of common stock at an exercise price of $2.00; 1,000,000 C Warrants each convertible into one share of common stock at an exercise price of $3.00; 1,000,000 D Warrants each convertible into one share of common stock at an exercise price of $4.00; and 1,000,000 E Warrants each convertible into one share of common stock at an exercise price of $5.00. All warrants were originally exercisable at any time prior to January 4, 2014, however on December 27, 2013 the Board of Directors voted to extend them by one year to January 4, 2015. As of the date of this report, no warrants have been exercised. The value of these shares was calculated by the intrinsic value. AP has a total claim of $743,449 by the unsecured creditors and $80,000 cash were settled at the date of liquidation. The remaining claims were settled by the issuance of common stock and warrants issued per court order. The Company allocates the remaining claims at $663,449 to ten different companies or $66,345 were allocated to the common stock and warrants issued per court order.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2015
Notes to Financial Statements
NOTE 10. SUBSEQUENT EVENTS	On September 23, 2015 Daniel Masters resigned his positions as an officer and director of MedBook World Inc. On September 29, 2016 Mr. Kenneth Beam CPA was appointed to the Board of Directors and as an Officer and Director in the capacity of Secretary, Treasurer and CFO.

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2015
Summary Of Significant Accounting Policies Policies
BASIS OF ACCOUNTING	The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) as promulgated in the United States of America.
BASIC EARNINGS PER SHARE	The Company computes net income (loss) per share in accordance with the FASB Accounting Standards Codification (ASC). The ASC specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic net earnings (loss) per share amounts are computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. The equity instruments such as 5,000,000 warrants were not included in the loss per share calculations because the inclusion would have been anti-dilutive.
ESTIMATES	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
CASH and CASH EQUIVALENT	Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. As of March 31, 2015 and 2014, the Company had no cash equivalents.
STOCK-BASED COMPENSATION	The Company records stock-based compensation in accordance with the FASB Accounting Standards Classification using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.
INCOME TAXES	Income taxes are provided in accordance with the FASB Accounting Standards Classification. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
RECENT ACCOUNTING PRONOUNCEMENTS	In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the years since January 31, 2014, thereby no longer presenting or disclosing any information required by Topic 915. In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. In January 2015, FASB issued Accounting Standards Update (ASU) No. 201501 Income Statement Extraordinary and Unusual Items, Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Eliminating the concept of extraordinary items will save time and reduce costs for preparers because they will not have to assess whether a particular event or transaction event is extraordinary (even if they ultimately would conclude it is not). This also alleviates uncertainty for preparers, auditors, and regulators because auditors and regulators no longer will need to evaluate whether a preparer treated an unusual and/or infrequent item appropriately. This update is effective for fiscal years and interim periods within those fiscal years, beginning after December 15, 2015. Early application is permitted. In April 2015, the FASB issued ASU 2015-03, InterestImputation of Interest (Subtopic 835-30) The amendments in ASU 2013-04 provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendment in this standard is effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We are evaluating the effect, if any, adoption of ASU No. 2013-04 will have on our financial statements. In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements.

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
NET LOSS PER SHARE (Tables)	Mar. 31, 2015
Net Loss Per Share Tables
Computation of earnings (loss) per share	The computation of loss per share for the three months ended March 31, 2015 and 2014 is as follows: March 31, 2015 March 31, 2014 INCOME/LOSS PER COMMON SHARE, BASIC Numerator Net income (loss) $ (837 ) $ (12,215 ) Denominator Weighted-average shares 11,150,000 11,150,000 Net loss per common share $ (0.000 ) $ (0.001 )

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - $ / shares	Mar. 31, 2015	Sep. 30, 2014
Stockholders Equity Details Narrative
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	11,150,000	11,150,000
Common stock, shares outstanding	11,150,000	11,150,000
Warrants to acquire common shares issued and outstanding	5,000,000	5,000,000

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	3 Months Ended		6 Months Ended
NET LOSS PER SHARE (Details) - USD ($)	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
INCOME/LOSS PER COMMON SHARE, BASIC
Numerator Net income (loss)	$ (837)	$ (12,215)	$ (1,672)	$ (34,707)
Denominator Weighted-average shares	11,150,000	11,150,000	11,150,000	11,150,000
Net loss per common share	$ 0	$ (0.001)

NET LOSS PER SHARE (Details Nar

NET LOSS PER SHARE (Details Narrative)	64 Months Ended
NET LOSS PER SHARE (Details Narrative)	Mar. 31, 2015shares
Net Loss Per Share Details Narrative
Warrants exercisable	5,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Sep. 30, 2014
Related Party Transactions Details Narrative
Interest Expense	$ 198		$ 390
Due to Related Party	$ 15,996		$ 15,996		$ 15,606

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