Gold and GemStone Mining (GGSM) 10-Q 20 Dec 13 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Oct. 31, 2013
Document and Entity Information:	'
Entity Registrant Name	'Gold & Gemstone Mining Inc.
Document Type	'10-Q
Document Period End Date	31-Oct-13
Amendment Flag	'false
Entity Central Index Key	'0001485156
Current Fiscal Year End Date	'--01-31
Entity Common Stock, Shares Outstanding	230,154,175
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	'2014
Document Fiscal Period Focus	'Q3

Balance_Sheets

Balance Sheets (USD $)	Oct. 31, 2013	Jan. 31, 2013
Current Assets	'	'
Cash and cash equivalents	'	'
Deferred financing costs	1,020	'
Total Current Assets	1,020	'
Total Assets	1,020	'
Current Liabilities	'	'
Bank overdraft	4,313	20
Accrued expenses	70,876	71,276
Accrued interest	6,865	2,513
Shareholder loans	900	900
Convertible notes payable, net of debt discount	256,956	19,451
Derivative liability	143,850	14,437
Note payable	664	664
Total Current Liabilities	484,424	109,261
Long-term Liabilities	'	'
Convertible notes payable	23,092	23,092
Total Long-term Liabilities	23,092	23,092
Total Liabilities	507,516	132,353
Stockholders' Equity (Deficit)	'	'
Common stock value	230,154	150,750
Additional paid-in capital	'	1,977
Deficit accumulated during the exploration stage	-736,650	-285,080
Total Stockholders' Equity (Deficit)	-506,496	-132,353
Total Liabilities and Stockholders' Equity (Deficit)	$1,020	'

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Oct. 31, 2013	Jan. 31, 2013
Balance Sheet	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	230,154,175	150,750,000
Common stock, shares outstanding	230,154,175	150,750,000

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		9 Months Ended		68 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Income Statement	'	'	'	'	'
Revenue	'	'	'	'	'
Operating expenses	'	'	'	'	'
Incorporation costs	'	'	'	'	840
Professional fees	3,426	2,025	20,642	29,905	89,418
Consulting fees	1,200	15,000	51,200	52,000	108,200
Transfer agent expense	5,649	'	5,649	6,809	29,687
Compensation	144,230	'	161,065	'	161,065
General and administrative	9,082	236	27,086	257	44,751
Total operating expenses	163,587	17,261	265,642	87,971	433,961
Loss from operations	-163,587	-17,261	-265,642	-87,971	-433,961
Other income (expense)	'	'	'	'	'
Interest expense	-2,422	'	-4,353	'	-7,171
Amortization of deferred financing	-5,730	'	-5,730	'	-5,730
Amortization of debt discount	-4,161	'	-14,105	'	-19,988
Change in value of derivative liability	'	'	-129,413	'	-123,563
Total other income (expenses)	-12,313	'	-153,601	'	-156,452
Loss before income taxes	-175,900	-17,261	-419,243	-87,971	-590,013
Provision for income taxes	'	'	'	'	'
Net income (loss)	($175,900)	($17,261)	($419,243)	($87,971)	($590,013)
Net income (loss) per share - basic and diluted	$0	$0	$0	$0	'
Weighted average number of shares outstanding - basic and diluted	187,551,333	150,750,000	170,419,160	210,750,000	'

Statement_of_Stockholders_Equi

Statement of Stockholders' Equity (USD $)	Common Stock	Additional Paid-in Capital	Deficit Accumulated during the Exploration Stage	Total
Beginning Balance, amount at Mar. 04, 2008	'	'	'	'
Net income (loss) for the period	'	'	($840)	($840)
Ending Balance, amount at Jan. 31, 2009	'	'	-840	-840
Common stock issued for cash, shares	270,000,000	'	'	270,000,000
Common stock issued for cash, value	6,000	'	'	6,000
Net income (loss) for the period	'	'	-4,900	-4,900
Ending Balance, amount at Jan. 31, 2010	6,000	'	5,740	260
Ending Balance, shares at Jan. 31, 2010	270,000,000	'	'	'
Common stock issued for cash, shares	60,750,000	'	'	60,750,000
Common stock issued for cash, value	1,350	25,650	'	27,000
Net income (loss) for the period	'	'	-20,108	-20,108
Ending Balance, amount at Jan. 31, 2011	7,350	25,650	-25,848	7,152
Ending Balance, shares at Jan. 31, 2011	330,750,000	'	'	'
Forgiveness of shareholder debt	'	3,840	'	3,840
Net income (loss) for the period	'	'	-28,301	-28,301
Ending Balance, amount at Jan. 31, 2012	7,350	29,490	-54,149	-17,309
Beginning Balance, shares at Jan. 31, 2012	330,750,000	'	'	'
Forgiveness of shareholder debt	'	1,977	'	1,977
Cancellation and retirement of shares, shares	-180,000,000	'	'	-180,000,000
Cancellation and retirement of shares, value	-4,000	4,000	'	'
Par value adjustment for 45:1 stock split	147,400	-33,490	-113,910	'
Net income (loss) for the period	'	'	-117,021	-117,021
Ending Balance, amount at Jan. 31, 2013	150,750	1,977	-285,080	-132,353
Ending Balance, shares at Jan. 31, 2013	150,750,000	'	'	'
Common stock issued for debt, shares	79,404,175	'	'	'
Common stock issued for debt, value	79,404	-1,977	-32,327	45,100
Net income (loss) for the period	'	'	-419,243	-419,243
Ending Balance, amount at Oct. 31, 2013	$230,154	'	($736,650)	($506,496)
Ending Balance, shares at Oct. 31, 2013	230,154,175	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended		68 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Cash Flows from Operating Activities	'	'	'
Net loss	($419,243)	($87,971)	($618,413)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'	'
Amortization of debt discount	14,105	'	19,988
Amortization of deferred financing costs	5,730	'	5,730
Change in value of derivative liability	129,413	'	123,563
Changes in operating assets and liabilities:	'	'	'
Increase in deferred financing costs	-6,750	'	-6,750
Increase in bank overdraft	4,293	'	4,313
Increase (decrease) in accrued expenses	181,600	63,819	280,876
Increase in accrued interest	4,352	'	6,865
Net cash used in operating activities	-86,500	-24,152	-183,828
Cash Flows from Financing Activities	'	'	'
Proceeds from note payable	'	'	664
Proceeds from convertible notes payable	86,500	33,855	143,447
Proceeds from shareholder loans	'	15,297	15,176
Repayment of shareholder loans	'	'	8,459
Proceeds from sale of common stock	'	'	33,000
Net cash provided by financing activities	86,500	49,152	183,828
Net decrease in cash and cash equivalents	'	25,000	'
Cash and cash equivalents, beginning of period	'	'	'
Cash and cash equivalents, end of period	'	25,000	'
Supplemental Cash Flow Information:	'	'	'
Income tax	'	'	'
Interest	'	'	'
Supplemental Non-Cash Investing and Financing Information:	'	'	'
Foregiveness of shareholder debt	'	'	5,817
Derivative liability recorded on initial valuation of convertible notes payable	'	'	20,287
Shares issued for debt	$45,100	'	$45,100

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Oct. 31, 2013
Notes	'
Summary of Significant Accounting Policies	'
	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization and Description of Business
	Gold and GemStone Mining Inc. (formerly Global GSM Solutions, Inc.) (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on March 5, 2008.
	On April 24, 2012, the Company amended its articles of incorporation to change the name of the Company to Gold and GemStone Mining Inc. The Company's principal business is the acquisition and exploration of mineral resources.
	Exploration Stage Company
	The Company is an Exploration Stage Company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification ("ASC") 915, Development Stage Entities.
	Basis of Presentation
	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted a January 31 fiscal year end.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $0 and $0 of cash as of October 31, 2013 and January 31, 2013 respectively.
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, bank overdrafts, accrued expenses, accrued interest and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
	Income Taxes
	Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
	Use of 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 the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Revenue Recognition
	The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.
	Stock-Based Compensation
	Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.
	Basic Income (Loss) Per Share
	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of October 31, 2013.
	Comprehensive Income
	The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances.  When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity.  Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.
	Derivative financial instruments
	FASB ASC subtopic 815-40, Derivatives and Hedging, Contracts in Entity’s own Equity (“ASC 815-40”) became effective for the Company on October 1, 2009. The Company has derivative liabilities resulting from the issuance of certain convertible debt, which were measured at fair value on a recurring basis using an option pricing model, consistent with level 3 inputs. See Note 5.
	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

Going_Concern

Going Concern	3 Months Ended
	Oct. 31, 2013
Notes	'
Going Concern	'
	NOTE 2 - GOING CONCERN
	The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has a working capital deficit, has not yet received revenues from sales of products or services, and has incurred losses since inception. Further losses are anticipated in the development of our business raising substantial doubt about the Company’s ability to continue as a going concern.  The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and or private placement of common stock.

Accrued_Expenses

Accrued Expenses	3 Months Ended
	Oct. 31, 2013
Notes	'
Accrued Expenses	'
	NOTE 3 - ACCRUED EXPENSES
	Accrued expenses consisted of the following at October 31, 2013 and January 31, 2013:
		31-Oct-13		31-Jan-13
	Audit fees	$	0	$	7,000
	Accounting fees		1,200		2,100
	Legal		8,691		8,691
	Transfer agent		864		864
	Consulting		50,000		50,000
	Compensation		7,500		0
	Promotion		2,621		2,621
		$	70,876	$	71,276

Due_To_Related_Parties

Due To Related Parties	3 Months Ended
	Oct. 31, 2013
Notes	'
Due To Related Parties	'
	NOTE 4 - DUE TO RELATED PARTIES
	An officer loaned $840 to the Company on March 5, 2008 and an additional $3,000 to the Company during the year ended January 31, 2011. The loans were due on demand, non-interest bearing and unsecured. The loans were forgiven during the year ended January 31, 2012 and recorded as contributed capital in accordance with ASC 470-50.
	Additionally, during the year ended January 31, 2012, a shareholder and officer paid for expenses totaling $10,436. The amount is unsecured, non-interest bearing and due on demand. During the year ended October 31, 2013, $8,459 of this amount was repaid with the remaining $1,977 forgiven and recorded as contributed capital in accordance with ASC 470-50.
	Also during the year ended January 31, 2013 a shareholder loaned the Company $900.  The loan is unsecured, non-interest bearing and due on demand.

Notes_and_Convertible_Notes_Pa

Notes and Convertible Notes Payable	3 Months Ended
	Oct. 31, 2013
Notes	'
Notes and Convertible Notes Payable	'
	NOTE 5 - NOTES AND CONVERTIBLE NOTES PAYABLE
	On February 22, 2012, the Company issued a convertible promissory note payable for $7,000.  The note bears 10% interest, is secured by stock of the Company and is due in full on February 22, 2015. The loan and any accrued interest can be converted into shares of the Company’s common stock at any time at the market value on the date of conversion.
	On May 30, 2012, the Company issued a convertible promissory note payable for $16,092.  The note bears 10% interest, is secured by stock of the Company and is due in full on May 29, 2015. The loan and any accrued interest can be converted into shares of the Company’s common stock at any time at the market value on the date of conversion.
	On July 17, 2012, the Company issued a convertible promissory note payable for $8,855.  The note bears 8% interest, is secured by stock of the Company and is due in full on July 18, 2013. The loan and any accrued interest can be converted into shares of the Company’s common stock at any time at the average trading price of the Company’s stock for the 30 days preceding the conversion date. The Company valued the derivative liability associated with the beneficial conversion feature at $3,244 which was recorded as a discount on the debt and is being amortized over the life of the loan. Amortization of the debt discount of $1,622 was recorded during the period ended October 31, 2013. The Company used the following inputs to value the beneficial conversion feature; $0.04 stock price on the grant date; $0.06 exercise price; 1 year life; 178.525% volatility; and 0.18% risk-free interest rate.
	On October 31, 2012, the Company issued a convertible promissory note payable for $25,000.  The note bears 6% interest, is secured by stock of the Company and is due in full on October 31, 2013. The loan and any accrued interest can be converted into shares of the Company’s common stock at any time at the average trading price of the Company’s stock for the 30 days preceding the conversion date. The Company valued the derivative liability associated with the beneficial conversion feature at $17,043 which was recorded as a discount on the debt and is being amortized over the life of the loan. Amortization of the debt discount of $12,483 was recorded during the period ended October 31, 2013. The Company used the following inputs to value the beneficial conversion feature; $0.08 stock price on the grant date; $0.08 exercise price; 1 year life; 199.48% volatility; and 0.18% risk-free interest rate.
	On January 25, 2013, the Company issued a promissory note payable for $664.  The note bears 8% interest, is unsecured and due on January 26, 2014.
	On February 22, 2013 the Company issued a promissory note payable for $42,500. The note bears interest at 8% is secured by stock of the Company and is due in full on November 26, 2013.  Financing costs related to the note payable of $6,250 will be amortized over the life of the note.
	On May 6, 2013 the Company issued a promissory note payable for $4,000.00. The note bears interest at 8% is secured by stock of the Company and is due in full February 10, 2014.
	On September 23, 2013 the Company issued a promissory note payable for $7,500. The note bears interest at 8% is secured by stock of the Company and is due in full on June 25, 014.
	On June 19, 2013, the Company entered into a credit facility agreement in the total amount of $300,000.  In the event that the Company repays any loan amounts within 90 days of the effective date of the agreement (June 19, 2013) the loan will be non-interest bearing.  In the event that the loan balance is not repaid within the 90 day period, there will be charged a 12% interest fee.  The amount of any draws made on the credit facility is convertible into shares of common stock of the Company at the lower of $ 0.0025 per share or the lowest trading price of the shares of the common stock in the last 25 days before the date of the conversion.  As at October 31, 2013, $32,500 of the credit facility had been utilized
	On October 23, 2013, the Company entered into a convertible promissory note payable in the amount of $ 30,000 in order to fund accrued compensation.  The note payable plus interest of $2,900 is due April 24, 2014 and is convertible into common shares of the company at $0.0001 per share.
	On October 10, 2013, the Company entered into a convertible promissory note payable in the amount of $ 102,000 with the CEO of the Company for accrued compensation payable.  The note bears interest at 9% per annum and is due on demand.
	On October 23, 2013, the Company converted consulting fees payable of $50,000 into a convertible promissory note payable, bearing interest at 10% per annum and convertible into common shares of the common at $0.0001 per share.
	Total interest expense on the notes and convertible notes payable was $4,353 during the period ended October 31, 2013.

Common_Stock_Note

Common Stock Note	3 Months Ended
	Oct. 31, 2013
Notes	'
Common Stock Note	'
	NOTE 6 - COMMON STOCK
	The Company had 75,000,000 common shares authorized with a par value of $0.001 per share. On April 11, 2012, the Company filed an amendment to increase the authorized shares to 400,000,000 with a par value of $0.001 per share.
	On January 19, 2010, the Company issued 270,000,000 shares of its common stock for total cash proceeds of $6,000.  On October 28, 2010, the Company issued 60,750,000 shares of its common stock for total cash proceeds of $27,000.
	On April 11, 2012, the Company filed a certificate of change effecting a 45 to 1 forward stock split.  All share and per share data in these financial statements and footnotes has been adjusted retrospectively to account for the stock split.
	On May 4, 2012, a shareholder returned and cancelled 180,000,000 shares of common stock.
	During the period ended October 31, 2013 the Company issued 79,404,175 shares of its common stock for $45,100 of debt.
	Total shares of common stock outstanding as of October 31, 2013 and January 31, 2013 were 230,154,175 and 150,750,000 respectively.

Commitments

Commitments	3 Months Ended
	Oct. 31, 2013
Notes	'
Commitments	'
	NOTE 7 - COMMITMENTS
	The Company neither owns nor leases any real or personal property. An officer has provided office services without charge.  There is no obligation for the officer to continue this arrangement.  Such costs are immaterial to the financial statements and accordingly are not reflected herein.  The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.
	On May 4, 2012, the Company entered into a collaboration agreement (the “JV Agreement”) with Ridgeback Mining (Sierra Leone) Limited (“RMSL”) regarding a joint venture on three prospective diamond and gold properties in Sierra Leone (the “Properties”). Pursuant to the JV Agreement, the Company has initiated the incorporation of Gold and Gemstone Sierra Leone Limited, a Sierra Leone company (the “JV Company”). The shares capital of the JV Company is distributed equally between our company and the shareholders of RMSL, with our company holding fifty percent and profits will be distributed evenly as well. Pursuant to the terms of the JV Agreement, RMSL will transfer the Properties into JV Company and we will provide ongoing financing for all joint venture operations. Our investment into the JV Company is required to reach $1,500,000 per concession for an aggregate total of $4,500,000 within the first twelve months of operation. Two of the three concessions (the Sandia Concession and the Nyamundu concession) were assigned in to the JV Company on October 22, 2012. If we do not invest the required $1,500,000 per concession by October 31, 2013, each concession for which the requirement was not fulfilled will be returned to the ownership of RMSL. At this time the third concession (the Kambaya Concession) has not been assigned by RMSL in to the JV Company and therefore there is no commitment to raise the $1,500,000 until 12 months after it has been assigned to the JV Company.

Income_Taxes

Income Taxes	3 Months Ended
	Oct. 31, 2013
Notes	'
Income Taxes	'
	NOTE 8 - INCOME TAXES
	As of October 31, 2013, the Company had net operating loss carry forwards of approximately $364,000 that may be available to reduce future years’ taxable income in varying amounts through 2033. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
	The provision for Federal income tax consists of the following for the nine months ended October 31, 2013 and 2012:
		2013		2012
	Federal income tax benefit attributable to:
	Current operations	$	142,540	$	29,910
	Less: valuation allowance		-142,540		-29,910
	Net provision for Federal income taxes	$	0	$	0
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of October 31, 2013 and January 31, 2013:
		31-Oct-13		31-Jan-13
	Deferred tax asset attributable to:
	Net operating loss carryover	$	200,738	$	58,198
	Less: valuation allowance		-200,738		-58,198
	Net deferred tax asset	$	0	$	0
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $389,000 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

Subsequent_Events

Subsequent Events	3 Months Ended
	Oct. 31, 2013
Notes	'
Subsequent Events	'
	NOTE 9 - SUBSEQUENT EVENTS
	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to October 31, 2013 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements other than the event described below.
	Subsequent to October 31, 2013, the Company converted promissory notes payable in the amount of $17,000 into 49,545,177 shares of common stock of the Company.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies: Exploration Stage Company (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Exploration Stage Company	'
	Exploration Stage Company
	The Company is an Exploration Stage Company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification ("ASC") 915, Development Stage Entities.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies: Basis of Presentation (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Basis of Presentation	'
	Basis of Presentation
	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted a January 31 fiscal year end.

Summary_of_Significant_Account3

Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Cash and Cash Equivalents Policy	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $0 and $0 of cash as of October 31, 2013 and January 31, 2013 respectively.

Summary_of_Significant_Account4

Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, bank overdrafts, accrued expenses, accrued interest and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Summary_of_Significant_Account5

Summary of Significant Accounting Policies: Income Tax Policy (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Income Tax Policy	'
	Income Taxes
	Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Summary_of_Significant_Account6

Summary of Significant Accounting Policies: Use of Estimates (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Use of Estimates	'
	Use of 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 the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Summary_of_Significant_Account7

Summary of Significant Accounting Policies: Revenue Recognition (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Summary_of_Significant_Account8

Summary of Significant Accounting Policies: Stock-based Compensation Policy (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Stock-based Compensation Policy	'
	Stock-Based Compensation
	Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

Summary_of_Significant_Account9

Summary of Significant Accounting Policies: Basic Income (loss) Per Share Policy (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Basic Income (loss) Per Share Policy	'
	Basic Income (Loss) Per Share
	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of October 31, 2013.

Recovered_Sheet1

Summary of Significant Accounting Policies: Comprehensive Income Policy (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Comprehensive Income Policy	'
	Comprehensive Income
	The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances.  When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity.  Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.

Recovered_Sheet2

Summary of Significant Accounting Policies: Derivative Financial Instruments Policy (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Derivative Financial Instruments Policy	'
	Derivative financial instruments
	FASB ASC subtopic 815-40, Derivatives and Hedging, Contracts in Entity’s own Equity (“ASC 815-40”) became effective for the Company on October 1, 2009. The Company has derivative liabilities resulting from the issuance of certain convertible debt, which were measured at fair value on a recurring basis using an option pricing model, consistent with level 3 inputs. See Note 5.

Recovered_Sheet3

Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Oct. 31, 2013
Policies	'
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

Accrued_Expenses_Schedule_of_A

Accrued Expenses: Schedule of Accrued Expenses (Tables)	3 Months Ended
	Oct. 31, 2013
Tables/Schedules	'
Schedule of Accrued Expenses	'
		31-Oct-13		31-Jan-13
	Audit fees	$	0	$	7,000
	Accounting fees		1,200		2,100
	Legal		8,691		8,691
	Transfer agent		864		864
	Consulting		50,000		50,000
	Compensation		7,500		0
	Promotion		2,621		2,621
		$	70,876	$	71,276

Income_Taxes_Schedule_of_Fedea

Income Taxes: Schedule of Fedeal Income Tax Provision (Tables)	3 Months Ended
	Oct. 31, 2013
Tables/Schedules	'
Schedule of Fedeal Income Tax Provision	'
		2013		2012
	Federal income tax benefit attributable to:
	Current operations	$	142,540	$	29,910
	Less: valuation allowance		-142,540		-29,910
	Net provision for Federal income taxes	$	0	$	0

Income_Taxes_Schedule_of_Cumul

Income Taxes: Schedule of Cumulative Tax effect of Significant Items (Tables)	3 Months Ended
	Oct. 31, 2013
Tables/Schedules	'
Schedule of Cumulative Tax effect of Significant Items	'
		31-Oct-13		31-Jan-13
	Deferred tax asset attributable to:
	Net operating loss carryover	$	200,738	$	58,198
	Less: valuation allowance		-200,738		-58,198
	Net deferred tax asset	$	0	$	0

Accrued_Expenses_Schedule_of_A1

Accrued Expenses: Schedule of Accrued Expenses (Details) (USD $)	Oct. 31, 2013	Jan. 31, 2013
Accrued expenses balance	$70,876	$71,276
Audit fees	'	'
Accrued expenses balance	0	7,000
Accounting fees	'	'
Accrued expenses balance	1,200	2,100
Legal Costs	'	'
Accrued expenses balance	8,691	8,691
Transfer agent fees	'	'
Accrued expenses balance	864	864
Consulting	'	'
Accrued expenses balance	50,000	50,000
Compensation due	'	'
Accrued expenses balance	7,500	0
Promotion	'	'
Accrued expenses balance	$2,621	$2,621

Due_To_Related_Parties_Details

Due To Related Parties (Details) (USD $)	68 Months Ended	1 Months Ended	12 Months Ended			68 Months Ended	12 Months Ended
	Oct. 31, 2013	Mar. 31, 2008	Jan. 31, 2011	Oct. 31, 2013	Jan. 31, 2012	Oct. 31, 2013	Jan. 31, 2013
		Officer	Officer	ShareholderAndOfficerMember	ShareholderAndOfficerMember	ShareholderAndOfficerMember	ShareholderMember
Loan received	'	$840	$3,000	'	'	'	$900
Expenses paid on behalf of the company (due to related party)	'	'	'	'	10,436	'	'
Amount repaid	8,459	'	'	'	'	8,459	'
Debt forgiven (recorded as contributed capital)	'	'	'	$1,977	'	'	'

Notes_and_Convertible_Notes_Pa1

Notes and Convertible Notes Payable (Details) (USD $)

9 Months Ended

9 Months Ended

9 Months Ended

Oct. 31, 2013

Jun. 19, 2013

30-May-12

Feb. 22, 2012

Oct. 31, 2013

Jul. 17, 2012

Oct. 31, 2013

Oct. 31, 2012

Sep. 23, 2013

6-May-13

Feb. 22, 2013

Jan. 25, 2013

Oct. 23, 2013

Oct. 10, 2013

Oct. 23, 2013

Convertiblepromissorynote10Member

Convertiblepromissorynote10Member

Convertiblepromissorynote8Member

Convertiblepromissorynote8Member

Convertiblepromissorynote6Member

Convertiblepromissorynote6Member

Promissorynote8Member

Promissorynote8Member

Promissorynote8Member

Promissorynote8Member

ConvertiblepromissorynoteacMember

ConvertiblepromissorynoteacMember

ConvertiblepromissorynotecfMember

Note issued

'

'

$16,092

$7,000

'

$8,855

'

$25,000

$7,500

$4,000

$42,500

$664

$30,000

$102,000

$50,000

Derivative liability of beneficial conversion feature

'

'

'

'

'

3,244

'

17,043

'

'

'

'

'

'

'

Amortization of debt discount recorded

'

'

'

'

1,622

'

12,483

'

'

'

'

'

'

'

'

Stock price on grant date (used to value beneficial conversion)

'

'

'

'

$0.04

'

$0.08

'

'

'

'

'

'

'

'

Exercise price (used to value beneficial conversion feature)

'

'

'

'

$0.06

'

$0.08

'

'

'

'

'

'

'

'

Volatility rate (used to value beneficial conversion feature)

'

'

'

'

178.53%

'

199.48%

'

'

'

'

'

'

'

'

Risk-free interest rate (used to value beneficial conversion feature)

'

'

'

'

0.18%

'

0.18%

'

'

'

'

'

'

'

'

Financing costs

'

'

'

'

'

'

'

'

'

'

6,250

'

'

'

'

Line of credit amount available

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit outstanding

32,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total interest expense on notes payable

$4,353

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common_Stock_Note_Details

Common Stock Note (Details) (USD $)	0 Months Ended	9 Months Ended	12 Months Ended
	Apr. 11, 2012	Oct. 31, 2013	Jan. 31, 2013	Jan. 31, 2011	Jan. 31, 2010	Apr. 10, 2012
Details	'	'	'	'	'	'
Common shares authorized for issuance	'	400,000,000	400,000,000	'	'	75,000,000
Par value per common share	'	$0.00	$0.00	'	'	'
Common stock issued for cash proceeds	'	'	'	60,750,000	270,000,000	'
Total cash proceeds from common stock issuance	'	'	'	$27,000	$6,000	'
Forward stock split	45	'	'	'	'	'
Common stock returned and cancelled	'	'	180,000,000	'	'	'
Common stock issued for debt	'	79,404,175	'	'	'	'
Amount of debt for common stock issuance	'	$45,100	'	'	'	'
Shares of common stock outstanding	'	230,154,175	150,750,000	'	'	'

Commitments_Details

Commitments (Details) (JvAgreementMember, USD $)	4-May-12
JvAgreementMember	'
Aggregate investment commitment	$4,500,000

Income_Taxes_Details

Income Taxes (Details) (USD $)	9 Months Ended
	Oct. 31, 2013
Details	'
Net operating loss carry forwards	$364,000
Expected tax rate	34.00%

Income_Taxes_Schedule_of_Fedea1

Income Taxes: Schedule of Fedeal Income Tax Provision (Details) (USD $)	9 Months Ended
	Oct. 31, 2013	Oct. 31, 2012
Details	'	'
Current operations	$142,540	$29,910
Valuation allowance (federal income tax provision)	($142,540)	($29,910)

Income_Taxes_Schedule_of_Cumul1

Income Taxes: Schedule of Cumulative Tax effect of Significant Items (Details) (USD $)	Oct. 31, 2013	Jan. 31, 2013
Details	'	'
Net operating loss carryover	$200,738	$58,198
Valuation allowance (deferred tax assets)	($200,738)	($58,198)

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	9 Months Ended	2 Months Ended
	Oct. 31, 2013	Dec. 19, 2013
		Subsequent Event
Amount of promissory notes converted to common shares	$45,100	$17,000
Shares of common stock issued for converted promissory note	'	49,545,177