Medbook World 10-K 30 Dec 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 27, 2013
Document and Entity Information:	'	'
Entity Registrant Name	'Medbook World, Inc	'
Document Type	'10-K	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001478259	'
Current Fiscal Year End Date	'--09-30	'
Entity Common Stock, Shares Outstanding	'	11,150,000
Entity Public Float	'	$111,500
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'

Statement_of_Financial_Positio

Statement of Financial Position (USD $)	Sep. 30, 2013	Sep. 30, 2012
Balance Sheets	'	'
Cash and Cash Equivalents, at Carrying Value	$34,806	$89,759
Assets, Current	34,806	89,759
Assets	34,806	89,759
Accounts Payable, Current	3,200	2,500
Notes Payable, Current	200,065	202,065
Liabilities, Current	203,265	204,565
Liabilities	203,265	204,565
Common Stock, Value, Issued	1,115	1,115
Additional Paid in Capital, Common Stock	65,230	65,230
Retained Earnings (Accumulated Deficit)	-234,804	-181,151
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	-168,459	-114,806
Liabilities and Equity	$34,806	$89,759

Statement_of_Financial_Positio1

Statement of Financial Position - Parenthetical (USD $)	Sep. 30, 2013	Sep. 30, 2012
Balance Sheets	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par Value	$0.00	$0.00
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_Income

Statement of Income (USD $)	12 Months Ended		46 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Operating Expenses	'	'	'
General and Administrative Expense	$53,653	$64,247	$234,804
Operating Expenses	53,653	64,247	234,804
Operating Income (Loss)	-53,653	-64,247	-234,804
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	-53,653	-64,247	-234,804
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	-53,653	-64,247	-234,804
Net Income (Loss) Attributable to Parent	-53,653	-64,247	-234,804
ComprehensiveIncomeNetOfTax	($53,653)	($64,247)	($234,804)
Earnings Per Share	'	'	'
Earnings Per Share, Basic	($0.01)	($0.01)	'
Weighted Average Number of Shares Outstanding, Basic	11,150,000	11,150,000	'
Earnings Per Share, Diluted	($0.01)	($0.01)	'
Weighted Average Number of Shares Outstanding, Diluted	11,150,000	11,150,000	'

Statement_of_Shareholders_Equi

Statement of Shareholders' Equity and Other Comprehensive Income (USD $)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2001	$1,115	$65,230	($68,845)	($2,500)
Shares, Outstanding at Sep. 30, 2001	11,150,000	'	'	11,150,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	'	'	-48,059	-48,059
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2011	1,115	65,230	-116,904	-50,559
Shares, Outstanding at Sep. 30, 2011	11,150,000	'	'	11,150,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2002	1,115	65,230	-116,904	-50,559
Shares, Outstanding at Sep. 30, 2002	11,150,000	'	'	11,150,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	'	'	-64,247	-64,247
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2012	1,115	65,230	-181,151	-114,806
Shares, Outstanding at Sep. 30, 2012	11,150,000	'	'	11,150,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2003	1,115	65,230	-181,151	-114,806
Shares, Outstanding at Sep. 30, 2003	11,150,000	'	'	11,150,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	'	'	-53,653	-53,653
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2013	1,115	65,230	-234,804	-168,459
Shares, Outstanding at Sep. 30, 2013	11,150,000	'	'	11,150,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Nov. 16, 2009	'	'	'	'
Stock Issued During Period, Value, New Issues	1,007	-1,007	'	'
Stock Issued During Period, Shares, New Issues	10,065,000	'	'	10,065,000
Stock Issued During Period, Value, Other	108	11,722	'	11,830
Stock Issued During Period, Shares, Other	1,085,000	'	'	1,085,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	'	'	-66,345	-66,345
Stockholders' Equity, Other	'	54,515	'	54,515
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Nov. 30, 2009	1,115	65,230	-66,345	'
Shares, Outstanding at Nov. 30, 2009	11,150,000	'	'	11,150,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	'	'	-2,500	-2,500
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Sep. 30, 2010	$1,115	$65,230	($68,845)	($2,500)
Shares, Outstanding at Sep. 30, 2010	11,150,000	'	'	11,150,000

Statement_of_Cash_Flows

Statement of Cash Flows (USD $)	12 Months Ended		46 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Net Cash Provided by (Used in) Operating Activities	'	'	'
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	($53,653)	($64,247)	($234,804)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	'	'	'
Issuance of Stock and Warrants for Services or Claims	'	'	11,830
Adjustment of Warrants Granted for Services	'	'	54,515
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	-53,653	-64,247	-168,459
Increase (Decrease) in Operating Liabilities	'	'	'
Increase (Decrease) in Accounts Payable	700	-24,885	3,200
Increase (Decrease) in Operating Capital	700	-24,885	3,200
Net Cash Provided by (Used in) Operating Activities	-52,953	-89,132	-165,259
Net Cash Provided by (Used in) Financing Activities	'	'	'
Proceeds from (Repayments of) Debt	-2,000	2,000	200,065
Net Cash Provided by (Used in) Financing Activities	-2,000	2,000	200,065
Cash and Cash Equivalents, Period Increase (Decrease)	-54,953	-87,132	34,806
Cash and Cash Equivalents, at Carrying Value	89,759	176,891	'
Cash and Cash Equivalents, at Carrying Value	$34,806	$89,759	$34,806

Note_1_Nature_and_Background_o

Note 1. Nature and Background of Business	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 1. Nature and Background of Business	'
	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 AP’s 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 AP’s 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.
	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 September 30, 2013 and 2012, the Company had no cash equivalents.
	e.  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.
	f. 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.
	g. IMPACT OF NEW ACCOUNTING STANDARDS
	The Company does not expect  recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Note_3_Going_Concern

Note 3. Going Concern	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 3. Going Concern	'
	NOTE 3. GOING CONCERN
	The Company sustained operating losses during the years ended September 30, 2013 and 2012. The Company’s 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 Company’s 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.

Note_4_Stockholders_Equity_Com

Note 4. Stockholders' Equity Common Stock	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 4. Stockholders' Equity Common Stock	'
	NOTE 4. STOCKHOLDERS' EQUITY COMMON STOCK
	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 September 30, 2013, there were a total of 11,150,000 common shares issued and outstanding.
	The Company’s 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 share (according to amount of debt held) of a pool of 80,000 shares in the Company. The Court also ordered the distribution of shares in the Company to all shareholders of AP, with these shareholders to receive their pro rata share (according to number of shares held) of a pool of 5,000 shares in the Company. 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 AP’s 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 AP’s 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 Company’s 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, 2013.
	PREFERRED STOCK:  The authorized share capital of the Company includes 20,000,000 shares of preferred stock with $0.0001 par value. As of September, 30, 2013 no shares of preferred stock had been issued and no shares of preferred stock were outstanding.

Note_5_Earnings_Per_Share

Note 5 - Earnings Per Share	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 5 - Earnings Per Share	'
	NOTE 5 - EARNINGS PER SHARE
	The computation of earnings (loss) per share for the period ended September, 30, 2013 is as follows:
			30-Sep-13
	INCOME/LOSS PER COMMON SHARE, BASIC
		Numerator  Net income (loss)	$                                      (53,653)
		Denominator  Weighted-average shares	11,150,000
		Net loss per common share	$                                      (0.0048)
	For the period from inception (November 17, 2009) to September 30, 2013 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.

Note_6_Income_Taxes

Note 6. Income Taxes	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 6. Income Taxes	'
	NOTE 6. INCOME TAXES
	The items accounting for the difference between income taxes computed at the federal statutory rate and the benefit for income taxes were as follow:
	September 30, 2013   September 30, 2012
	Provision computed at federal statutory rate          34.00%               34.00%
	State tax, net of federal tax benefit                  0.00%                0.00%
	Valuation allowance                                  -34.00%              -34.00%
	Effective income tax rate                              0.00%                0.00%
	===160;             ===p>
	Deferred tax assets resulting from the net operating losses are reduced by a valuation allowance, when, in the opinion of management, utilization is not reasonably assured.  The following summarizes the deferred tax assets as of September 30, 2013 and September 30, 2012:
		30-Sep-13	30-Sep-12
	Net operating losses	$            53,653	$            64,247
	Less: valuation allowance	(53,653)	(64,247)
	Net deferred tax asset	$                 -	$                 -
	Due to a potential change in ownership under IRC 382, the amount of net operating loss that the Company may utilize in a future year may be limited under IRC Section 382.
	The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by a valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not.
	The Company considers many factors when assessing the likelihood of future realization of our deferred tax assets, including recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carry-forward periods available to us for tax reporting purposes, and other relevant factors.
	At September 30, 2013, based on the weight of available evidence, including cumulative losses in recent years and expectations of future taxable income, the Company determined that it was more likely than not that its deferred tax assets would not be realized.  Accordingly, the Company has recorded a valuation allowance equivalent to 100% of its cumulative deferred tax assets.
	As a result of the implementation of certain provisions of ASC 740 the Company performed an analysis of its previous tax filings and determined that there were no positions taken that it considered materially uncertain.  Therefore, there was no provision for uncertain tax positions for the years ended September 30, 2013 and 2012.  Future changes in uncertain tax positions are not expected to have an impact on the effective tax rate due to the existence of the valuation allowance.

Note_7_Related_Party_Transacti

Note 7. Related Party Transactions	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 7. Related Party Transactions	'
	NOTE 7. RELATED PARTY TRANSACTIONS
	A shareholder  advances the Company the necessary funds to cover customary expenses. Shareholder advances during the fiscal year ended September 30, 2012 totaled $2,000. This shareholder advance was repaid during the fiscal year ended September 30, 2013. The balance of advances from the shareholder as of September 30, 2013 was $200,065, is non-interest bearing and is due on demand.
	The Company neither owns nor leases any real or personal property. The officers and directors for 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.

Note_8_Warrants

Note 8. Warrants	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 8. Warrants	'
	NOTE 8. WARRANTS
	On November 17, 2009 (inception), the Company issued 5,000,000 warrants exercisable into 5,000,000 shares of the Company’s 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 are currently exercisable. They were originally due to expire on January 4, 2014, however on December 27, 2013 the Board of Directors voted to extend them for one year to January 4, 2015.
	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.

Note_9_Subsequent_Events

Note 9. Subsequent Events	12 Months Ended
	Sep. 30, 2013
Notes	'
Note 9. Subsequent Events	'
	NOTE 9. SUBSEQUENT EVENTS
	The warrants described in Note 8 above were originally due to expire on January 4, 2014, however on December 27, 2013 the Board of Directors voted to extend them for one year to January 4, 2015.

Note_1_Nature_and_Background_o1

Note 1. Nature and Background of Business: A. Basis of Accounting (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
A. Basis of Accounting	'
	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.

Note_1_Nature_and_Background_o2

Note 1. Nature and Background of Business: B. Basic Earnings Per Share (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
B. Basic Earnings Per Share	'
	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.

Note_1_Nature_and_Background_o3

Note 1. Nature and Background of Business: C. Estimates (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
C. Estimates	'
	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.

Note_1_Nature_and_Background_o4

Note 1. Nature and Background of Business: D. Cash and Cash Equivalent (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
D. Cash and Cash Equivalent	'
	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 September 30, 2013 and 2012, the Company had no cash equivalents.

Note_1_Nature_and_Background_o5

Note 1. Nature and Background of Business: E. Stock-based Compensation (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
E. Stock-based Compensation	'
	e.  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.

Note_1_Nature_and_Background_o6

Note 1. Nature and Background of Business: F. Income Taxes (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
F. Income Taxes	'
	f. 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.

Note_1_Nature_and_Background_o7

Note 1. Nature and Background of Business: G. Impact of New Accounting Standards (Policies)	12 Months Ended
	Sep. 30, 2013
Policies	'
G. Impact of New Accounting Standards	'
	g. IMPACT OF NEW ACCOUNTING STANDARDS
	The Company does not expect  recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Note_5_Earnings_Per_Share_Sche

Note 5 - Earnings Per Share: Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Tables)	12 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Schedule of Calculation of Numerator and Denominator in Earnings Per Share	'
			30-Sep-13
	INCOME/LOSS PER COMMON SHARE, BASIC
		Numerator  Net income (loss)	$                                      (53,653)
		Denominator  Weighted-average shares	11,150,000
		Net loss per common share	$                                      (0.0048)

Note_6_Income_Taxes_Schedule_o

Note 6. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Schedule of Deferred Tax Assets and Liabilities	'
		30-Sep-13	30-Sep-12
	Net operating losses	$            53,653	$            64,247
	Less: valuation allowance	(53,653)	(64,247)
	Net deferred tax asset	$                 -	$                 -

Note_5_Earnings_Per_Share_Sche1

Note 5 - Earnings Per Share: Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) (USD $)	12 Months Ended
	Sep. 30, 2013
Details	'
Net Income (Loss) Numerator	($53,653)
Weighted Average Number of Shares Outstanding, Basic and Diluted	11,150,000
Earnings Per Share, Basic and Diluted	($0.00)

Note_6_Income_Taxes_Schedule_o1

Note 6. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Details	'	'
Deferred Tax Assets, Operating Loss Carryforwards	$53,653	$64,247
Deferred Tax Assets, Valuation Allowance, Current	($53,653)	($64,247)