Document_and_Entity_Informatio
Document and Entity Information (USD $) | 12 Months Ended |
Dec. 31, 2013 | |
Document and Entity Information | ' |
Entity Registrant Name | 'Surna Inc. |
Document Type | '10-K |
Document Period End Date | 31-Dec-13 |
Amendment Flag | 'false |
Entity Central Index Key | '0001482541 |
Current Fiscal Year End Date | '--12-31 |
Entity Common Stock, Shares Outstanding | 99,375,000 |
Entity Public Float | $0 |
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 |
Consolidated_Balance_Sheets
Consolidated Balance Sheets (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Current Assets | ' | ' |
Cash | $752 | $1,197 |
Account receivable | 71 | ' |
Prepaid expenses | 250 | 250 |
Total Current Assets | 1,073 | 1,447 |
Equipment, net of accumulated depreciation | 3,336 | 16,668 |
TOTAL ASSETS | 4,409 | 18,115 |
Current Liabilities | ' | ' |
Accrued liabilities | 70,338 | 83,509 |
Amounts due to related parties | 2,571,428 | 2,371,861 |
Total Current Liabilities | 2,641,766 | 2,455,370 |
TOTAL LIABILITIES | 2,641,766 | 2,455,370 |
STOCKHOLDERS' DEFICIT | ' | ' |
Preferred stock value | ' | ' |
Common stock value | 994 | 994 |
Paid-in capital | 148,507 | 148,507 |
Accumulated other comprehensive loss | -11,250 | -4,304 |
Accumulated deficit | -2,775,608 | -2,582,452 |
Total Stockholders' Deficit | -2,637,357 | -2,437,255 |
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $4,409 | $18,115 |
Consolidated_Balance_Sheets_pa
Consolidated Balance Sheets (parenthetical) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Balance Sheet | ' | ' |
Preferred stock, par value | $0.00 | $0.00 |
Preferred stock, shares authorized | 150,000,000 | 150,000,000 |
Preferred stock, shares issued | 0 | 0 |
Common stock, par value | $0.00 | $0.00 |
Common stock, shares authorized | 350,000,000 | 350,000,000 |
Common stock, shares issued | 99,375,000 | 99,375,000 |
Common stock, shares outstanding | 99,375,000 | 99,375,000 |
Consolidated_Statement_of_Oper
Consolidated Statement of Operations and Comprehensive Income (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Income Statement | ' | ' |
Revenue | $50 | $310 |
Cost of revenue | ' | ' |
Gross margin | 50 | 310 |
Operating expenses | ' | ' |
Depreciation expenses | 13,332 | 13,332 |
Product development costs | 100 | 47,619 |
General and Administrative expenses | 179,775 | 718,331 |
Total operating expenses | 193,207 | 779,282 |
Operating Loss | -193,156 | -778,972 |
Other income (expenses): | ' | ' |
Loss from continuing operations before provision for income taxes | -193,156 | -778,972 |
Provision for income taxes | ' | ' |
Loss from continuing operations | -193,156 | -778,972 |
Income (loss) from discontinued operations | ' | 11,607 |
Net loss | -193,156 | -767,365 |
Comprehensive loss: | ' | ' |
Foreign currency translation loss | -6,946 | ' |
Comprehensive loss | ($200,102) | ($767,365) |
Loss per common share from continuing operations, basic and diluted | $0 | ($0.01) |
Loss per common share from discontinued operations, basic and diluted | $0 | $0 |
Net loss per common share, basic and diluted | $0 | ($0.01) |
Weighted average number of common shares outstanding, basic and diluted | 99,375,000 | 99,375,000 |
Consolidated_Statements_of_Cas
Consolidated Statements of Cash Flows (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ' | ' |
Net loss | ($193,156) | ($767,365) |
Income (loss) from discontinued operations | ' | 11,607 |
Loss from continuing operations | -193,156 | -778,972 |
Adjustments to reconcile net loss to net cash used in operating activities: | ' | ' |
Depreciation | 13,332 | 13,332 |
Changes in operating assets and liabilities: | ' | ' |
Accounts receivable | -71 | 1,273 |
Prepaid expenses | ' | 1,543 |
Accrued liabilities | -13,171 | 62,818 |
Amount due to related party | 199,568 | 698,458 |
Cash provided by (used in) operating activities of continuing operations | 6,501 | -1,548 |
Net cash provided by (used in) operating activities | 6,501 | -1,548 |
CASH FLOWS FROM INVESTING ACTIVITIES | ' | ' |
Net cash used in investing activities | ' | ' |
CASH FLOWS FROM FINANCING ACTIVITIES | ' | ' |
Amount due to related party | 199,568 | 698,458 |
Net cash provided by financing activities | ' | ' |
Effect of exchange rate changes on cash | -6,946 | ' |
Net increase (decrease) in cash | -445 | -1,548 |
Cash, beginning of period | 1,197 | 2,745 |
Cash, end of period | 752 | 1,197 |
Supplementary disclosure of cash flow information | ' | ' |
Cash paid for interest | ' | ' |
Cash paid for income tax | ' | ' |
Consolidated_Statement_of_Chan
Consolidated Statement of Changes in Stockholders' Equity (Deficit) (USD $) | Common Stock | Paid-in Capital | Accumulated Deficit | Accumulated Other Comprehensive Income | Total Stockholders' Deficit |
Beginning Balance, amount at Dec. 31, 2011 | $994 | $148,507 | ($1,815,087) | ($4,304) | ($1,669,890) |
Beginning Balance, shares at Dec. 31, 2011 | 99,375,000 | ' | ' | ' | ' |
Net loss for the period | ' | ' | -767,365 | ' | -767,365 |
Ending Balance, amount at Dec. 31, 2012 | 994 | 148,507 | -2,582,452 | -4,304 | -2,437,255 |
Ending Balance, shares at Dec. 31, 2012 | 99,375,000 | ' | ' | ' | ' |
Foreign currency translation adjustment | ' | ' | ' | -6,946 | -6,946 |
Net loss for the period | ' | ' | -193,156 | ' | -193,156 |
Ending Balance, amount at Dec. 31, 2013 | $994 | $148,507 | ($2,775,608) | ($11,250) | ($2,637,357) |
Ending Balance, shares at Dec. 31, 2013 | 99,375,000 | ' | ' | ' | ' |
Summary_of_Significant_Account
Summary of Significant Accounting Policies | 12 Months Ended | ||
Dec. 31, 2013 | |||
Notes | ' | ||
Summary of Significant Accounting Policies | ' | ||
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |||
Basis of presentation | |||
Surna Inc (the “Company”, “we”, “our”) was incorporated in Nevada, USA, on October 15, 2009. | |||
The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. The consolidated financial statements include the Company’s accounts and those of its wholly-owned subsidiaries. Upon consolidation, all significant intercompany accounts and transactions are eliminated. | |||
On September 1, 2011, Surna Inc. acquired Surna Media, Inc. for 20,000,000 common shares. The merger was accounted for as among entities under common control. Surna Media’s predecessor entity Surna Hong Kong Limited (Surna HK) was formed June 14, 2010. Surna Media was formed October 29, 2010 by the same owners and Surna HK became a wholly-owned subsidiary. Flying Cloud Information Technology Co. Ltd. was incorporated in China in April 2011 as a wholly-owned subsidiary of Surna HK. All Surna HK, Surna Media and Flying Cloud transactions are consolidated with those of Surna, Inc. beginning at the formation of Surna HK on June 14, 2010. Surna Networks, Inc. and Surna Network Ltd are wholly-owned subsidiaries of Surna, Inc. formed on July 19, 2011 and August 2, 2011, respectively. On March 27, 2012, Surna Inc sold Surna Networks Inc, and Surna Networks Limited to Chan Kam Ming for a total sales price of US$1. Surna Inc assumed liabilities of Surna Networks Inc and Surna Networks Limited of US$9,286. All significant intercompany transactions are eliminated. | |||
Qoo Games Limited was incorporated in Hong Kong on 21 February, 2012. It was intended that this company operate as the publisher of mobile games, including for the iOS and Android operating systems, but this restructuring did not take place. Surna Media disposed of Qoo Games on January 24, 2014 at the sales consideration of HK$1 (par value of the shares) and there were no assets, liabilities or any transactions for Qoo Games during its existence. | |||
Use of Estimates: | |||
The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and that affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. | |||
Reclassifications: | |||
Certain reclassifications have been made to amounts in prior periods to conform with the current period presentation. All reclassifications have been applied consistently to the periods presented. | |||
Cash and Cash Equivalents: | |||
All highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. | |||
Property and Equipment: | |||
Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. | |||
Revenue Recognition: | |||
The Company provides software development services related to online games in current fiscal year. Based on ASC 985-605-25-3 “Software Not Requiring Significant Production, Modification, or Customization”, revenue is recognized when persuasive evidence of an arrangement exists, delivery of services has occurred, the service fee is fixed or determinable and the collectability is reasonably assured. | |||
Accounts Receivable and Allowance for Doubtful Accounts: | |||
Accounts receivable are recorded at invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management's judgment, deserve current recognition in estimating bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts to accounts receivable and current economic conditions. The determination of the collectability of amounts due from customer accounts requires the Company to make judgments regarding future events and trends. Allowances for doubtful accounts are determined based on assessing the Company’s portfolio on an individual customer and on an overall basis. This process consists of a review of historical collection experience, current aging status of the customer accounts, and the financial condition of Surna Inc’s customers. Based on a review of these factors, the Company establishes or adjusts the allowance for specific customers and the accounts receivable portfolio as a whole. At December 31, 2013 and 2012, an allowance for doubtful accounts was not considered necessary as all accounts receivable were deemed collectible. | |||
Concentration of Credit Risk: | |||
Financial instruments that potentially subject Surna Inc. to concentration of credit risk consist of cash and accounts receivable. Under Section 343 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, for the two-year period of January 1, 2012 through December 31, 2013, cash balances in noninterest-bearing transaction accounts at all FDIC-insured depository institutions are provided temporary unlimited deposit insurance coverage. At December 31, 2013, cash balances in interest-bearing accounts are zero. | |||
Sales to a customer comprised 100% of Surna Inc.’s revenues for the year ended December 31, 2013 and 2012. At December 31, 2013 and December 31, 2012, Surna Inc.’s accounts receivable from its primary customer was $71 and $-0-, respectively. The Company believes that, in the event that its primary customer is unable or unwilling to continue to purchase its products, there are a alternative buyers for its production at comparable prices. | |||
Foreign Currency Translation: | |||
The Company translates the foreign currency financial statements into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC 830-10”). Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the periods presented. The cumulative translation adjustment is included in the accumulated other comprehensive gain (loss) within shareholders’ equity (deficit). Foreign currency transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the unaudited condensed consolidated results of operations. | |||
Functional Currency: | |||
The functional currency of the Company is the United States Dollars (“USD”). The functional currency of the Company’s operating subsidiary, Surna HK, is the Hong Kong Dollar (“HKD”). The functional currency of the Surna HK’s operating subsidiary in PRC, Flying Cloud, is the Renminbi (“RMB”), the PRC’s currency. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income (loss) for the respective periods. | |||
For financial reporting purposes, the consolidated financial statements of the Company are translated into the Company’s reporting currency, United States Dollars (“USD”). Balance sheet accounts are translated using the closing exchange rate in effect at the balance sheet date and income and expense accounts are translated using the average exchange rate prevailing during the reporting period. | |||
The exchange rates used to translate amounts in HKD and RMB into USD for the purposes of preparing the consolidated financial statements were as follows: | |||
December 31, | 31-Dec | ||
2013 | 2012 | ||
Period-end HKD: USD exchange rate | $0.13 | $0.13 | |
Average Period HKD: USD exchange rate | $0.13 | $0.13 | |
Period-end RMB: USD exchange rate | $0.16 | $0.16 | |
Average Period RMB: USD exchange rate | $0.16 | $0.16 | |
Comprehensive Income (Loss): | |||
The Company adopted Accounting Standards Codification subtopic 220-10, Comprehensive Income (“ASC 220-10”) which establishes standards for the reporting and displaying of comprehensive income (loss) and its components. Comprehensive income (loss) is defined as the change in stockholders’ equity (deficit) of a business during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in stockholders’ equity (deficit) during a period except those resulting from investments by owners and distributions to owners. ASC 220-10 requires other comprehensive income (loss) to include foreign currency translation adjustments and unrealized gains and losses on available for sale securities. | |||
Research and Development | |||
The Company accounts for research and development cost in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). ASC 730-10, requires research and development costs to be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. For the years ended December 31, 2013 and 2012, we incurred approximately $100 and $47,619 respectively for third party research and development expense which are included in the consolidated statements of operations. | |||
Fair Value Measurements | |||
The carrying value of financial instruments, including cash and cash equivalents, accrued liabilities, and accounts payable approximate fair value because of the short maturity of these instruments. The carrying amount of amounts due to related party approximates fair value primarily because all amounts due to related parties are due on demand and considered short term. | |||
Basic and Diluted Net Loss per Common Share | |||
Basic net loss per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. | |||
Income Taxes | |||
The Company accounts for income taxes using the asset and liability approach for financial accounting and reporting for income taxes and recognizes and measures deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. | |||
Commitments and contingencies | |||
In the normal course of business, the Company is subject to loss contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters, including, among others, government investigations, environment liability and tax matters. An accrual for a loss contingency is recognized when it is probable that an asset had been impaired or a liability had been incurred and the amount of loss can be reasonably estimated. | |||
Recent Accounting Pronouncements: | |||
There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s condensed consolidated financial position, results of operations or cash flows. |
Going_Concern
Going Concern | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Going Concern | ' |
NOTE 2 - GOING CONCERN | |
The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company currently has $2,640,693 working capital deficit (current liabilities exceeds current assets), minimal sources of recurring revenue and has generated cumulative net losses of $2,775,608 during the period from inception through 31 December, 2013. | |
In the course of its development activities, the Company has sustained and continues to sustain losses. The Company cannot predict if and when the Company will generate profits. The Company expects to finance its operations primarily through debt or equity financing. | |
These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required until such time as it can generate sources of recurring revenues and to ultimately attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. |
Change_in_Fiscal_Yearend
Change in Fiscal Year-end | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Change in Fiscal Year-end | ' |
NOTE 3 - CHANGE IN FISCAL YEAR-END | |
On March 19, 2012, the Board of Directors approved a change to our fiscal year end from November 30 to December 31 of each year. With the change effective this 2012 fiscal year, which now ended December 31, 2012, there is a one fiscal month transition period covering the fiscal month of December 2011. Results for this transition period were reported in the Annual Report for 2012 along with the results for the new fiscal year of January 1, 2012 through December 31, 2012. Notice of the Company’s election of a change in fiscal year was made on Form 8-K, which was filed on March 20, 2012. |
Discontinued_Operations_Note
Discontinued Operations, Note | 12 Months Ended | ||||
Dec. 31, 2013 | |||||
Notes | ' | ||||
Discontinued Operations, Note | ' | ||||
NOTE 4 - DISCONTINUED OPERATIONS | |||||
On March 27, 2012, Surna Inc. sold Surna Networks, Inc. and Surna Networks Limited (“Surna Networks”) to Chan Kam-Ming for a total sale price of US$1. Surna Inc. assumed liabilities of Surna Networks of US$9,286. The results of discontinued operations of Surna Networks the year ended December 31, 2012 are summarized as below: | |||||
Surna Networks, Inc. (USD) | Surna Networks Limited (USD) | ||||
Year Ended | Year Ended | ||||
12/31/12 | 12/31/12 | ||||
Revenue | - | 44,433 | |||
Cost of Revenue | - | -31,323 | |||
Salaries | - | - | |||
Product Development Costs | - | - | |||
General& Administrative | - | -1,503 | |||
Net Income (Loss) | - | 11,607 | |||
Significant_Concentrations_Ris
Significant Concentrations, Risks and Uncertainties | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Significant Concentrations, Risks and Uncertainties | ' |
NOTE 5 - SIGNIFICANT CONCENTRATIONS, RISKS AND UNCERTAINTIES | |
The majority of the Company's operations are carried out in the PRC. Accordingly, the Company's business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC's economy. | |
The Company's operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in the North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company's results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. |
Related_Party_Transactions
Related Party Transactions | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Related Party Transactions | ' |
NOTE 6 - RELATED PARTY TRANSACTIONS | |
As of December 31, 2013 and 2012 the Company had a balance due to related parties of $2,571,428 and $2,371,861, respectively. This balance is from various advances from the Company’s directors and which are non-interest bearing, unsecured and due on demand. |
Income_Taxes_Notes
Income Taxes, Notes | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Notes | ' | ||||||||
Income Taxes, Notes | ' | ||||||||
NOTE 7 - INCOME TAXES | |||||||||
The Company had deferred income tax assets as of December 31, 2013 and 2012 as follows: | |||||||||
2013 | 2012 | ||||||||
Deferred Tax Assets | $ | 720,631 | $ | 472,244 | |||||
Less - Valuation Allowance | -720,631 | -472,244 | |||||||
Total Net Deferred Tax Assets | $ | -- | $ | -- | |||||
The Company has approximately $2,775,608 in Net Operating Losses carried forward for income tax purposes in various jurisdictions which will expire, if not utilized, as follows: | |||||||||
United States | Hong Kong | China | Total | ||||||
Indefinite | - | 984,719 | - | 984,719 | |||||
2033 | 593,086 | - | - | 593,086 | |||||
2032 | 394,250 | - | - | 394,250 | |||||
2031 | 90,740 | - | - | 90,740 | |||||
2030 | 24,726 | - | - | 24,726 | |||||
2029 | 1,500 | - | - | 1,500 | |||||
2018 | - | - | 10,189 | 10,189 | |||||
2017 | - | - | 300,132 | 300,132 | |||||
2016 | - | - | 376,266 | 376,266 | |||||
$1,104,302 | $984,719 | $686,587 | $2,775,608 | ||||||
Commitments_and_Contingencies_
Commitments and Contingencies, Note | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Commitments and Contingencies, Note | ' |
NOTE 8 - COMMITMENTS AND CONTINGENCIES | |
Settlement Payments | |
On March 7 2013, the Company entered into settlement agreement with a former employee for outstanding dues for a total HK$80,000 (US$10,257) through October 2013. As of December 31, 2013, the Company had no outstanding due for this settlement. | |
Service agreement | |
During March, 2012, the Company entered into an agent agreement with Jurun Information Technology (Shanghai) Co. Ltd. (“Jurun”), and Jurun entered into a technical service agreement with Kunlun Wanwei Information Technology Company Ltd (“Kunlun”). Under the agreements, the Company provided the license of the online game to Jurun and on the same date the license was transferred from Jurun to Kunlun for a period of five years. The Company will receive upfront fees of RMB 1 million payable in the following installments: 1) 30% after the first closed-beta testing; 2) 50% after the second closed-beta testing and 3) 20% after the first open-beta testing. In addition, the Company will receive 20% of game-related revenue from Kunlun during the agreement term. All amounts due from Kunlun will be transferred to Jurun and Jurun will return 100% of the fees back to the Company. | |
Therefore, the Company recognized the RMB 1 million (US$158,730) fee as revenue during the year 2012 in accordance with ASC 985-605-25-3 “Software Not Requiring Significant Production, Modification, or Customization.” As of the date the Company was unable to collect the revenue amounts and therefore, as of balance sheet date, the Company had reversed the whole revenue. | |
Litigation | |
The Company is subject to certain legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. There was no outstanding litigation as of December 31, 2013. |
Appointment_of_Directors_and_O
Appointment of Directors and Officers | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Appointment of Directors and Officers | ' |
NOTE 9 - APPOINTMENT OF DIRECTORS AND OFFICERS | |
On July 17, 2013 Richard Clarke gave notice of his intention to resign as Director and Secretary, as well as a director and officer with any subsidiaries of the Company, resignation which was accepted as of July 17, 2013. In resigning Mr. Clarke had no disputes over our operations, policies, or practices. | |
On July 19, 2013 Charlie Rodriguez was appointed as a Director of the Company and Robert G. Clarke was appointed Director of the Company as well as President, Treasurer and Secretary and Chief Financial Officer. Mr. Clarke replaced Man-Chor Poon as Chief Financial Officer, principal financial officer and principal accounting officer. Mr. Clarke was selected for the foregoing positions as a result of his experience with public company operations. | |
On July 19, 2013 Ms. Cherry Ping-Wai Lim gave notice of her intention to resign as Director and principal executive officer, resignation which was accepted as of July 19, 2013. In resigning Ms. Lim had no disputes over our operations, policies, or practices. | |
Appointments of Directors and Officers | |
On March 24, 2014 Robert Grinberg was appointed as a Director of the Company. From 1997 until 2004 Mr. Grinberg was a partner in Program Trading, a registered Broker-Dealer. Since 2004 and continuing through the present Mr. Grinberg has been a private investor with a concentration in investing in natural resources including oil and gas exploration and trading. We have not entered into any compensation arrangements with Mr. Grinberg. | |
On March 25, 2014, Tom Bollich was elected as Secretary of the corporation by unanimous written consent of the Board of Directors. | |
On March 26, 2014 Robert G. Clarke, Charlie Rodriquez and Robert Grinberg resigned their positions as directors of SURNA, Inc. and Robert Clarke resigned as President and Chief Executive Officer, but will remain as Chief Financial Officer until such time as the Form 10-K for the year ended December 31, 2013 is filed with the Securities and Exchange Commission. | |
In resigning Mr. Clarke, Rodriguez or Grinberg had no disputes over our operations, policies, or practices. | |
Also on March 26, 2014 the following individuals were elected by written consent of the majority of the shareholders as Directors. | |
Tom Bollich - Director | |
Tom Bollich began his career as a Robotics Engineer, working with artificial intelligence. In 2007 he co-founded Zynga, the online gaming company. Zynga created games such as FarmVille, Draw Something and Words with Friends. While at Zynga Tom served as a Studio Head and CTO. After leaving Zynga in 2009 he created HugeMonster Inc., a Toronto based game company. He currently sits on the Board of Directors as the Chairman. Tom is also on the Board of Directors for Fatty Crew, LLC, owners and operators of the multinational Fatty brand restaurants. | |
Tae Darnell - Director | |
As co-founder of the Cannabis Law Center, Tae Darnell was one of Colorado’s first full time Cannabis lawyers. His firm has represented over 500 dispensaries, cultivation premises and infused product manufacturing companies in addition to playing a pivotal role in Colorado’s rise from operating under a Constitutional Amendment to outright regulated legalization. Tae’s clients represent the definitive leaders in the Cannabis industry and include companies and individuals considered to be the future of the industry. | |
Doug McKinnon - Director | |
Mr. McKinnon's 30+ year professional career includes advisory and operation experience across a broad spectrum of industry sectors, including oil and gas, technology, and communications. He has served in C-level positions in both private and public sectors, including chairman and CEO of an American-Stock-Exchange traded company, Vice-President of a 12 billion dollar market cap NASDAQ-traded company for which the management team raised over 2.2 billion dollars, CFO of several publicly-held US, Canadian and Australian companies, and CEO/CFO of various other private enterprises. As an entrepreneur, Mr. McKinnon has been involved in organizations ranging from start-up companies using venture capital funding to publicly traded institutional backed companies. | |
The members of the Board of Directors shall serve in his/her respective capacity until the next annual shareholder meeting until his/her successor shall have been elected and qualified. | |
On March 27, 2014, Tom Bollich was elected as Chief Executive Officer and Chairman of the Board of the corporation by unanimous written consent of the Board of Directors. | |
On April 3, 2014 we appointed Tae Darnell as Vice President & General Counsel. |
Subsequent_Events
Subsequent Events | 12 Months Ended |
Dec. 31, 2013 | |
Notes | ' |
Subsequent Events | ' |
NOTE 10 - SUBSEQUENT EVENTS | |
Spin-off of Subsidiary | |
Effective March 25, 2014, we completed the issuance of a dividend of all of our ownership in Trebor Resource Management Group, Inc. (“Trebor”), a wholly owned subsidiary, to our shareholders, resulting in Trebor becoming a separate entity. | |
The dividend shares of Trebor are and shall remain restricted securities as defined in Rule 144 promulgated under the Securities Act of 1933, as amended. The issuance of Trebor restricted stock was completed on a one for one basis to the Company shareholders of record on March 21, 2014. | |
Trebor is a party to a Memorandum of Understanding (“MOU”) with RMA Holdings, an entity formed under the laws of the Philippines (“RMA”). RMA and associated companies are in the mining and smelting business with existing assets and operating permits for mineral extraction and refining in the Philippines. The MOU requires the parties to work together to identify and develop joint opportunities in the mining business in the Philippines, including as related to a specific gold mining property (the “Pargum Mine”). The MOU also requires the parties to develop a plan of operation for the Pargum Mine including financing and expansion. It is expected that RMA will secure necessary permits required for the development, construction and plant operations. It is expected that Trebor will provide the necessary financing and technology for the Pargum Mine. | |
In addition to the Pargum Mine, the MOU contemplates that the parties will jointly work to identify and develop other mining opportunities. | |
Merger with Safari Resource Group, Inc. | |
On March 26, 2014 we entered into a Merger Agreement with Safari Resource Group, Inc. (“Safari”), a Nevada Corporation, whereby we (Surna) become the sole surviving corporation of said Merger. It is our intention that: (i) the Merger shall qualify as a tax free reorganization under Section 368 of the Internal Revenue Code of 1986, as amended, and related sections thereunder; and the parties intend this Agreement to qualify as a "plan of reorganization" within the meaning of Treasury Regulation Sections 1.368-2(g) and 1.368-3(a), and (ii) the Merger shall qualify as a transaction in securities exempt from registration or qualification under the Securities Act of 1933, as amended, and under the applicable securities laws of each state or jurisdiction where the SURNA Security Holders reside. | |
In merging with Safari we acquired a patented “Airstream” reflector and the right, title and interest to a product pipeline with fourteen intellectual properties currently in development. | |
At the Closing, Safari Security Holders receive seventy-seven million two hundred twenty thousand (77,220,000) shares of our Common Stock and seventy-seven million two hundred twenty thousand (77,220,000) shares of our Preferred Stock. | |
Purchase of Hydro Innovations, LLC | |
On March 31, 2014 we entered into a binding Membership Interest Purchase Agreement with Hydro Innovations, LLC (“Hydro”), a Colorado limited liability company, subject to audit and valuation, wherein we acquired 100% of the Membership Interests of Hydro as well as all assets of Hydro, including all intellectual property, trade names, customer lists, physical properties and any and all leasehold interests. | |
Furthermore we entered into an exclusive license agreement, in perpetuity, for the use of Stephen Keen and Brandy Keen’s provisional patent pending #61/940578 air conditioning condenser attachment for high efficiency liquid chillers (the “Chiller Patent”), including exploitation of the Trademarked “Heat Shield” brand and any and all other intellectual properties now existing or otherwise created by Stephen Keen and Brandy Keen. | |
Under the terms of the License Agreement, Stephen Keen and Brandy Keen will be entitled to receive a 10% commission on net revenue (defined as gross revenue less directly cost of goods sold and installation costs) derived from the sale and installation from all products using the licensed intellectual property. | |
The total purchase price to be paid to Stephen and Brandy Keen for the interests and all lease assignments is $500,000 (Five Hundred Thousand). The valuation of the subject property is subject to an audit to confirm the value. If the value is less than the $500,000 estimated then the total purchase price shall be subject to redetermination. The $500,000.00 shall be paid $250,000.00 in cash or common Surna stock, at our sole discretion, spread over five (5) payments of $50,000.00 each and a Promissory Note for $250,000.00. |
Summary_of_Significant_Account1
Summary of Significant Accounting Policies: Basis of Presentation (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Basis of Presentation | ' |
Basis of presentation | |
Surna Inc (the “Company”, “we”, “our”) was incorporated in Nevada, USA, on October 15, 2009. | |
The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. The consolidated financial statements include the Company’s accounts and those of its wholly-owned subsidiaries. Upon consolidation, all significant intercompany accounts and transactions are eliminated. | |
On September 1, 2011, Surna Inc. acquired Surna Media, Inc. for 20,000,000 common shares. The merger was accounted for as among entities under common control. Surna Media’s predecessor entity Surna Hong Kong Limited (Surna HK) was formed June 14, 2010. Surna Media was formed October 29, 2010 by the same owners and Surna HK became a wholly-owned subsidiary. Flying Cloud Information Technology Co. Ltd. was incorporated in China in April 2011 as a wholly-owned subsidiary of Surna HK. All Surna HK, Surna Media and Flying Cloud transactions are consolidated with those of Surna, Inc. beginning at the formation of Surna HK on June 14, 2010. Surna Networks, Inc. and Surna Network Ltd are wholly-owned subsidiaries of Surna, Inc. formed on July 19, 2011 and August 2, 2011, respectively. On March 27, 2012, Surna Inc sold Surna Networks Inc, and Surna Networks Limited to Chan Kam Ming for a total sales price of US$1. Surna Inc assumed liabilities of Surna Networks Inc and Surna Networks Limited of US$9,286. All significant intercompany transactions are eliminated. | |
Qoo Games Limited was incorporated in Hong Kong on 21 February, 2012. It was intended that this company operate as the publisher of mobile games, including for the iOS and Android operating systems, but this restructuring did not take place. Surna Media disposed of Qoo Games on January 24, 2014 at the sales consideration of HK$1 (par value of the shares) and there were no assets, liabilities or any transactions for Qoo Games during its existence. |
Summary_of_Significant_Account2
Summary of Significant Accounting Policies: Use of Estimates (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Use of Estimates | ' |
Use of Estimates: | |
The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and that affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
Summary_of_Significant_Account3
Summary of Significant Accounting Policies: Reclassifications, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Reclassifications, Policy | ' |
Reclassifications: | |
Certain reclassifications have been made to amounts in prior periods to conform with the current period presentation. All reclassifications have been applied consistently to the periods presented. |
Summary_of_Significant_Account4
Summary of Significant Accounting Policies: Cash and Cash Equivalents, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Cash and Cash Equivalents, Policy | ' |
Cash and Cash Equivalents: | |
All highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. |
Summary_of_Significant_Account5
Summary of Significant Accounting Policies: Property and Equipment, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Property and Equipment, Policy | ' |
Property and Equipment: | |
Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. |
Summary_of_Significant_Account6
Summary of Significant Accounting Policies: Revenue Recognition, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Revenue Recognition, Policy | ' |
Revenue Recognition: | |
The Company provides software development services related to online games in current fiscal year. Based on ASC 985-605-25-3 “Software Not Requiring Significant Production, Modification, or Customization”, revenue is recognized when persuasive evidence of an arrangement exists, delivery of services has occurred, the service fee is fixed or determinable and the collectability is reasonably assured. |
Summary_of_Significant_Account7
Summary of Significant Accounting Policies: Accounts Receivable and Allowance For Doubtful Accounts (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Accounts Receivable and Allowance For Doubtful Accounts: | ' |
Accounts Receivable and Allowance for Doubtful Accounts: | |
Accounts receivable are recorded at invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management's judgment, deserve current recognition in estimating bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts to accounts receivable and current economic conditions. The determination of the collectability of amounts due from customer accounts requires the Company to make judgments regarding future events and trends. Allowances for doubtful accounts are determined based on assessing the Company’s portfolio on an individual customer and on an overall basis. This process consists of a review of historical collection experience, current aging status of the customer accounts, and the financial condition of Surna Inc’s customers. Based on a review of these factors, the Company establishes or adjusts the allowance for specific customers and the accounts receivable portfolio as a whole. At December 31, 2013 and 2012, an allowance for doubtful accounts was not considered necessary as all accounts receivable were deemed collectible. |
Summary_of_Significant_Account8
Summary of Significant Accounting Policies: Concentration of Credit Risk (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Concentration of Credit Risk | ' |
Concentration of Credit Risk: | |
Financial instruments that potentially subject Surna Inc. to concentration of credit risk consist of cash and accounts receivable. Under Section 343 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, for the two-year period of January 1, 2012 through December 31, 2013, cash balances in noninterest-bearing transaction accounts at all FDIC-insured depository institutions are provided temporary unlimited deposit insurance coverage. At December 31, 2013, cash balances in interest-bearing accounts are zero. | |
Sales to a customer comprised 100% of Surna Inc.’s revenues for the year ended December 31, 2013 and 2012. At December 31, 2013 and December 31, 2012, Surna Inc.’s accounts receivable from its primary customer was $71 and $-0-, respectively. The Company believes that, in the event that its primary customer is unable or unwilling to continue to purchase its products, there are a alternative buyers for its production at comparable prices. |
Summary_of_Significant_Account9
Summary of Significant Accounting Policies: Foreign Currency Translation, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Foreign Currency Translation, Policy | ' |
Foreign Currency Translation: | |
The Company translates the foreign currency financial statements into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC 830-10”). Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the periods presented. The cumulative translation adjustment is included in the accumulated other comprehensive gain (loss) within shareholders’ equity (deficit). Foreign currency transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the unaudited condensed consolidated results of operations. |
Recovered_Sheet1
Summary of Significant Accounting Policies: Functional Currency, Policy (Policies) | 12 Months Ended | ||
Dec. 31, 2013 | |||
Policies | ' | ||
Functional Currency, Policy | ' | ||
Functional Currency: | |||
The functional currency of the Company is the United States Dollars (“USD”). The functional currency of the Company’s operating subsidiary, Surna HK, is the Hong Kong Dollar (“HKD”). The functional currency of the Surna HK’s operating subsidiary in PRC, Flying Cloud, is the Renminbi (“RMB”), the PRC’s currency. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income (loss) for the respective periods. | |||
For financial reporting purposes, the consolidated financial statements of the Company are translated into the Company’s reporting currency, United States Dollars (“USD”). Balance sheet accounts are translated using the closing exchange rate in effect at the balance sheet date and income and expense accounts are translated using the average exchange rate prevailing during the reporting period. | |||
The exchange rates used to translate amounts in HKD and RMB into USD for the purposes of preparing the consolidated financial statements were as follows: | |||
December 31, | 31-Dec | ||
2013 | 2012 | ||
Period-end HKD: USD exchange rate | $0.13 | $0.13 | |
Average Period HKD: USD exchange rate | $0.13 | $0.13 | |
Period-end RMB: USD exchange rate | $0.16 | $0.16 | |
Average Period RMB: USD exchange rate | $0.16 | $0.16 | |
Recovered_Sheet2
Summary of Significant Accounting Policies: Comprehensive Income (loss), Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Comprehensive Income (loss), Policy | ' |
Comprehensive Income (Loss): | |
The Company adopted Accounting Standards Codification subtopic 220-10, Comprehensive Income (“ASC 220-10”) which establishes standards for the reporting and displaying of comprehensive income (loss) and its components. Comprehensive income (loss) is defined as the change in stockholders’ equity (deficit) of a business during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in stockholders’ equity (deficit) during a period except those resulting from investments by owners and distributions to owners. ASC 220-10 requires other comprehensive income (loss) to include foreign currency translation adjustments and unrealized gains and losses on available for sale securities. |
Recovered_Sheet3
Summary of Significant Accounting Policies: Research and Development, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Research and Development, Policy | ' |
Research and Development | |
The Company accounts for research and development cost in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). ASC 730-10, requires research and development costs to be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. For the years ended December 31, 2013 and 2012, we incurred approximately $100 and $47,619 respectively for third party research and development expense which are included in the consolidated statements of operations. |
Recovered_Sheet4
Summary of Significant Accounting Policies: Fair Value Measurements (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Fair Value Measurements | ' |
Fair Value Measurements | |
The carrying value of financial instruments, including cash and cash equivalents, accrued liabilities, and accounts payable approximate fair value because of the short maturity of these instruments. The carrying amount of amounts due to related party approximates fair value primarily because all amounts due to related parties are due on demand and considered short term. |
Recovered_Sheet5
Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Common Share, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Basic and Diluted Net Loss Per Common Share, Policy | ' |
Basic and Diluted Net Loss per Common Share | |
Basic net loss per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. |
Recovered_Sheet6
Summary of Significant Accounting Policies: Income Taxes, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Income Taxes, Policy | ' |
Income Taxes | |
The Company accounts for income taxes using the asset and liability approach for financial accounting and reporting for income taxes and recognizes and measures deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. |
Recovered_Sheet7
Summary of Significant Accounting Policies: Commitments and Contingencies, Policy (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Commitments and Contingencies, Policy | ' |
Commitments and contingencies | |
In the normal course of business, the Company is subject to loss contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters, including, among others, government investigations, environment liability and tax matters. An accrual for a loss contingency is recognized when it is probable that an asset had been impaired or a liability had been incurred and the amount of loss can be reasonably estimated. |
Recovered_Sheet8
Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Policies | ' |
Recent Accounting Pronouncements | ' |
Recent Accounting Pronouncements: | |
There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s condensed consolidated financial position, results of operations or cash flows. |
Recovered_Sheet9
Summary of Significant Accounting Policies: Functional Currency, Policy: Schedule of Foreign Exchange Rates (Tables) | 12 Months Ended | ||
Dec. 31, 2013 | |||
Tables/Schedules | ' | ||
Schedule of Foreign Exchange Rates | ' | ||
December 31, | 31-Dec | ||
2013 | 2012 | ||
Period-end HKD: USD exchange rate | $0.13 | $0.13 | |
Average Period HKD: USD exchange rate | $0.13 | $0.13 | |
Period-end RMB: USD exchange rate | $0.16 | $0.16 | |
Average Period RMB: USD exchange rate | $0.16 | $0.16 |
Discontinued_Operations_Note_S
Discontinued Operations, Note: Schedule of Discontinued Operations (Tables) | 12 Months Ended | ||||
Dec. 31, 2013 | |||||
Tables/Schedules | ' | ||||
Schedule of Discontinued Operations | ' | ||||
Surna Networks, Inc. (USD) | Surna Networks Limited (USD) | ||||
Year Ended | Year Ended | ||||
12/31/12 | 12/31/12 | ||||
Revenue | - | 44,433 | |||
Cost of Revenue | - | -31,323 | |||
Salaries | - | - | |||
Product Development Costs | - | - | |||
General& Administrative | - | -1,503 | |||
Net Income (Loss) | - | 11,607 |
Income_Taxes_Notes_Schedule_of
Income Taxes, Notes: Schedule of Deferred Tax Assets (Tables) | 12 Months Ended | ||||||
Dec. 31, 2013 | |||||||
Tables/Schedules | ' | ||||||
Schedule of Deferred Tax Assets | ' | ||||||
2013 | 2012 | ||||||
Deferred Tax Assets | $ | 720,631 | $ | 472,244 | |||
Less - Valuation Allowance | -720,631 | -472,244 | |||||
Total Net Deferred Tax Assets | $ | -- | $ | -- |
Income_Taxes_Notes_Summary_of_
Income Taxes, Notes: Summary of Operating Loss Carryforwards (Tables) | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Tables/Schedules | ' | ||||||||
Summary of Operating Loss Carryforwards | ' | ||||||||
United States | Hong Kong | China | Total | ||||||
Indefinite | - | 984,719 | - | 984,719 | |||||
2033 | 593,086 | - | - | 593,086 | |||||
2032 | 394,250 | - | - | 394,250 | |||||
2031 | 90,740 | - | - | 90,740 | |||||
2030 | 24,726 | - | - | 24,726 | |||||
2029 | 1,500 | - | - | 1,500 | |||||
2018 | - | - | 10,189 | 10,189 | |||||
2017 | - | - | 300,132 | 300,132 | |||||
2016 | - | - | 376,266 | 376,266 | |||||
$1,104,302 | $984,719 | $686,587 | $2,775,608 | ||||||
Recovered_Sheet10
Summary of Significant Accounting Policies: Basis of Presentation (Details) (USD $) | Sep. 01, 2011 | Mar. 27, 2012 |
Surna Media, Inc. | Surna Networks Inc and Surna Networks Limited | |
Common stock issued for acquisition | 20,000,000 | ' |
Sale of subsidiaries | ' | $1 |
Liabilities assumed | ' | $9,286 |
Recovered_Sheet11
Summary of Significant Accounting Policies: Concentration of Credit Risk (Details) (USD $) | 12 Months Ended |
Dec. 31, 2013 | |
Details | ' |
Percentage of revenue generated from a single external customer | 100.00% |
Accounts receivable from primary customer | $71 |
Recovered_Sheet12
Summary of Significant Accounting Policies: Functional Currency, Policy: Schedule of Foreign Exchange Rates (Details) | Dec. 31, 2013 | Dec. 31, 2012 |
Hong Kong, Dollars | ' | ' |
US Dollar exchange rate | 0.129 | 0.129 |
China, Yuan Renminbi | ' | ' |
US Dollar exchange rate | 0.1636 | 0.1579 |
Recovered_Sheet13
Summary of Significant Accounting Policies: Research and Development, Policy (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Details | ' | ' |
Research and development expense | $100 | $47,619 |
Going_Concern_Details
Going Concern (Details) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Details | ' | ' |
Working capital deficit | $2,640,693 | ' |
Cumulative net losses | $2,775,608 | $2,582,452 |
Discontinued_Operations_Note_D
Discontinued Operations, Note (Details) (Surna Networks Inc and Surna Networks Limited, USD $) | 0 Months Ended |
Mar. 27, 2012 | |
Surna Networks Inc and Surna Networks Limited | ' |
Sale of subsidiaries | $1 |
Liabilities assumed | $9,286 |
Discontinued_Operations_Note_S1
Discontinued Operations, Note: Schedule of Discontinued Operations (Details) (USD $) | 12 Months Ended |
Dec. 31, 2012 | |
Net Income (Loss) - discontinued operations | $11,607 |
Surna Networks Limited | ' |
Revenue - discontinued operations | 44,433 |
Cost of Revenue - discontinued operations | -31,323 |
General & Administration - discontinued operations | -1,503 |
Net Income (Loss) - discontinued operations | $11,607 |
Related_Party_Transactions_Det
Related Party Transactions (Details) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Details | ' | ' |
Due to related parties | $2,571,428 | $2,371,861 |
Income_Taxes_Notes_Schedule_of1
Income Taxes, Notes: Schedule of Deferred Tax Assets (Details) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Details | ' | ' |
Deferred Tax Assets | $720,631 | $472,244 |
(Less) Valuation Allowance | ($720,631) | ($472,244) |
Income_Taxes_Notes_Summary_of_1
Income Taxes, Notes: Summary of Operating Loss Carryforwards (Details) (USD $) | Dec. 31, 2013 |
Net Operating Losses carried forward | $2,775,608 |
Hong Kong - Indefinite | ' |
Net Operating Losses carried forward | 984,719 |
United States - 2033 | ' |
Net Operating Losses carried forward | 593,086 |
United States - 2032 | ' |
Net Operating Losses carried forward | 394,250 |
United States - 2031 | ' |
Net Operating Losses carried forward | 90,740 |
United States - 2030 | ' |
Net Operating Losses carried forward | 24,726 |
United States - 2029 | ' |
Net Operating Losses carried forward | 1,500 |
China - 2018 | ' |
Net Operating Losses carried forward | 10,189 |
China - 2017 | ' |
Net Operating Losses carried forward | 300,132 |
China - 2016 | ' |
Net Operating Losses carried forward | $376,266 |
Commitments_and_Contingencies_1
Commitments and Contingencies, Note (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2012 | Mar. 07, 2013 | |
Details | ' | ' |
Settlement agreement, total payments | ' | $10,257 |
Agent and technical services agreement, fee revenue | $158,730 | ' |
Subsequent_Events_Details
Subsequent Events (Details) (USD $) | 0 Months Ended | |||
Mar. 25, 2014 | Mar. 26, 2014 | Mar. 26, 2014 | Mar. 31, 2014 | |
Spin-off of Trebor | Merger with Safari (Common Stock) | Merger with Safari (Preferred Stock) | Purchase of Hydro | |
Sale of Stock, Subsidiary | 'The issuance of Trebor restricted stock was completed on a one for one basis to the Company shareholders of record on March 21, 2014 | ' | ' | ' |
Shares to be issued | ' | 77,220,000 | 77,220,000 | ' |
Percentage acquired | ' | ' | ' | 100.00% |
Purchase price of lease assignments | ' | ' | ' | $500,000 |
Promissory Note to be issued as part of purchase price | ' | ' | ' | $250,000 |