Gold and GemStone Mining (GGSM) 10-Q 23 Dec 14 2015 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Oct. 31, 2014
Document and Entity Information:
Entity Registrant Name	Gold & Gemstone Mining Inc.
Document Type	10-Q
Document Period End Date	31-Oct-14
Amendment Flag	FALSE
Entity Central Index Key	1485156
Current Fiscal Year End Date	-30
Entity Common Stock, Shares Outstanding	489,750,000
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	2015
Document Fiscal Period Focus	Q3

Balance_Sheets

Balance Sheets (USD $)	Oct. 31, 2014	Apr. 30, 2014	Jan. 31, 2013
Current Assets
Cash and cash equivalents	$0
Deferred financing costs	1,020
Total Current Assets	1,020
Total Assets	1,020
Current Liabilities
Bank overdraft	4,313	4,313	20
Accrued expenses	70,876	70,876	71,276
Accrued interest	6,865	6,865	2,513
Shareholder loans	900	900	900
Convertible notes payable, net of debt discount	104,956	104,956	19,451
Derivative liability	143,850	143,850	14,437
Note payable	664	664	664
Total Current Liabilities	332,424	332,424	109,261
Long-term Liabilities
Convertible notes payable	23,092	23,092	23,092
Total Long-term Liabilities	23,092	23,092	23,092
Total Liabilities	355,516	355,516	132,353
Stockholders' Equity (Deficit)
Common stock value	230,154	230,154	150,750
Additional paid-in capital			1,977
Deficit accumulated during the exploration stage	-585,670	-585,670	-285,080
Total Stockholders' Equity (Deficit)	($355,516)	($355,516)	($132,353)

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Oct. 31, 2014	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	489,750,000	150,750,000
Common stock, shares outstanding	489,750,000	150,750,000

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended
	Oct. 31, 2014	Apr. 30, 2013
Income Statement
Revenue
Operating expenses
Incorporation costs		840
Professional fees	3,426	90,967
Consulting fees	1,200	57,000
Transfer agent expense	5,649	24,038
Compensation	144,230	7,700
General and administrative	9,082	27,294
Total operating expenses	163,587	200,839
Loss from operations	-163,587	-200,839
Other income (expense)
Interest expense	-2,422	-3,784
Amortization of debt discount	-5,730	-10,855
Change in value of derivative liability	-4,161	-123,563
Total other income (expenses)	-12,313	-138,202
Loss before income taxes	-175,900	-339,041
Provision for income taxes
Net income (loss)	($175,900)	($339,041)
Net income (loss) per share - basic and diluted	$0	$0
Weighted average number of shares outstanding - basic and diluted	187,551,333

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
Beginning Balance, amount at Jan. 31, 2011		25,650	-25,848	7,152
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		29,490	-54,149	-17,309
Beginning Balance, amount at Jan. 31, 2010	6,000		5,740	260
Beginning 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
Beginning 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
Net income (loss) for the period			-167,871	-167,871
Ending Balance, amount at Apr. 30, 2013	$150,750	$1,977	($452,951)	($300,224)
Ending Balance, shares at Apr. 30, 2013	150,750,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended		62 Months Ended
	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013
Cash Flows from Operating Activities
Net loss	($339,041)	($21,801)	($339,041)
Adjustment to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	4,972		10,855
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	3,771		3,791
Increase (decrease) in accrued expenses	-7,000	8,004	64,276
Increase in accrued interest	965		3,478
Net cash used in operating activities	-42,500	-13,797	-139,828
Cash Flows from Financing Activities
Proceeds from note payable			664
Proceeds from convertible notes payable	42,500		99,447
Proceeds from shareholder loans		13,797	15,176
Repayment of shareholder loans			8,459
Proceeds from sale of common stock			33,000
Net cash provided by financing activities	42,500	13,797	139,828
Net decrease in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
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

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Oct. 31, 2014
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 $1,050 Dec 30, 2014.
	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 April 30, 2013.
	Comprehensive Income
	The Company has 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, 2014
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_Disclosure

Accrued Expenses Disclosure	3 Months Ended
	Oct. 31, 2014
Notes
Accrued Expenses Disclosure	NOTE 3 - ACCRUED EXPENSES
	Accrued expenses consisted of the following at April 30, 2013 and January 31, 2013:
			2013		2012
	Audit fees	$	0	$	7,000
	Accounting fees		2,100		2,100
	Legal		8,691		8,691
	Transfer agent		864		864
	Consulting		50,000		50,000
	Promotion		2,621		2,621
		$	64,276	$	71,276

Due_To_Related_Parties

Due To Related Parties	3 Months Ended
	Oct. 31, 2014
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 April 30, 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.
	During July 1, 2014 a shareholder and officer loaned the company $8,000. 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, 2014
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 $811 was recorded during the period ended April 30, 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 $4,261 was recorded during the period ended April 30, 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.
	Total interest expense on the notes and convertible notes payable was $2,513 during the year ended April 30, 2013.
	In accordance with ASC subtopic 815-40, the beneficial conversion features of the convertible notes payable were revalued as of April 30, 2013 at $143,850 using the following inputs; $0.05 stock price on the grant date; $0.01 exercise price; 2-6 month life; 250.12% volatility; and 0.12% - 0.14% risk-free interest rate. The change in the value of the derivative liability of $129,413 has been recorded in other income.

Common_Stock_Disclosure

Common Stock Disclosure	3 Months Ended
	Oct. 31, 2014
Notes
Common Stock Disclosure	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.
	Shares Outstanding are 725,555,834 a/o Nov 6, 2014.

Commitments

Commitments	3 Months Ended
	Oct. 31, 2014
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.

Income_Taxes_Disclosure

Income Taxes Disclosure	3 Months Ended
	Oct. 31, 2014
Notes
Income Taxes Disclosure	NOTE 8 - INCOME TAXES
	As of April 30, 2013, the Company had net operating loss carry forwards of approximately $339,000 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 three months ended April 30, 2013 and 2012:
			2013		2012
	Federal income tax benefit attributable to:
	Current operations	$	57,076	$	9,622
	Less: valuation allowance		-57,076		-9,622
	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 April 30, 2013 and January 31, 2013:
			April 30,		January 31,
			2013		2013
	Deferred tax asset attributable to:
	Net operating loss carryover	$	115,274	$	58,198
	Less: valuation allowance		-115,274		-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 $339,000 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, 2014
Notes
Subsequent Events	NOTE 9 - SUBSEQUENT EVENTS
	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to October 31, 2014 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 events described above.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies: Exploration Stage Company (Policies)	3 Months Ended
	Oct. 31, 2014
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, 2014
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, 2014
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 $1,050 Dec 30, 2014.

Summary_of_Significant_Account4

Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	3 Months Ended
	Oct. 31, 2014
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, 2014
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, 2014
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, 2014
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, 2014
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, 2014
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 April 30, 2013.

Recovered_Sheet1

Summary of Significant Accounting Policies: Comprehensive Income Policy (Policies)	3 Months Ended
	Oct. 31, 2014
Policies
Comprehensive Income Policy	Comprehensive Income
	The Company has 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, 2014
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, 2014
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_Disclosure_Sc

Accrued Expenses Disclosure: Schedule of Accrued Expenses (Tables)	3 Months Ended
	Oct. 31, 2014
Tables/Schedules
Schedule of Accrued Expenses
			2013		2012
	Audit fees	$	0	$	7,000
	Accounting fees		2,100		2,100
	Legal		8,691		8,691
	Transfer agent		864		864
	Consulting		50,000		50,000
	Promotion		2,621		2,621
		$	64,276	$	71,276

Income_Taxes_Disclosure_Schedu

Income Taxes Disclosure: Schedule of Fedeal Income Tax Provision (Tables)	3 Months Ended
	Oct. 31, 2014
Tables/Schedules
Schedule of Fedeal Income Tax Provision
			2013		2012
	Federal income tax benefit attributable to:
	Current operations	$	57,076	$	9,622
	Less: valuation allowance		-57,076		-9,622
	Net provision for Federal income taxes	$	0	$	0

Income_Taxes_Disclosure_Schedu1

Income Taxes Disclosure: Schedule of Cumulative Tax effect of Significant Items (Tables)	3 Months Ended
	Oct. 31, 2014
Tables/Schedules
Schedule of Cumulative Tax effect of Significant Items
			April 30,		January 31,
			2013		2013
	Deferred tax asset attributable to:
	Net operating loss carryover	$	115,274	$	58,198
	Less: valuation allowance		-115,274		-58,198
	Net deferred tax asset	$	0	$	0

Accrued_Expenses_Disclosure_Sc1

Accrued Expenses Disclosure: Schedule of Accrued Expenses (Details) (USD $)	Apr. 30, 2013	Jan. 31, 2013
Accrued expenses balance	$64,276	$71,276
Audit fees
Accrued expenses balance	0	7,000
Accounting fees
Accrued expenses balance	2,100	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
Promotion
Accrued expenses balance	$2,621	$2,621

Due_To_Related_Parties_Details

Due To Related Parties (Details) (USD $)	62 Months Ended	12 Months Ended		6 Months Ended	12 Months Ended
	Apr. 30, 2013	Jan. 31, 2011	Jan. 31, 2012	Jul. 31, 2014	Jan. 31, 2013
Amount repaid	$8,459
Debt forgiven (recorded as contributed capital)	1,977
Officer
Loan received		3,000
Shareholder and Officer
Expenses paid on behalf of the company (due to related party)			10,436
Amount repaid	8,459
Shareholder
Loan received				$8,000	$900

Notes_and_Convertible_Notes_Pa1

Notes and Convertible Notes Payable (Details) (USD $)	3 Months Ended	62 Months Ended
	Apr. 30, 2013	Apr. 30, 2013	30-May-12	Feb. 22, 2012	Jul. 17, 2012	Oct. 31, 2012	Feb. 22, 2013	Jan. 25, 2013
Total interest expense on notes payable	$2,513
Beneficial conversion features of the convertible notes	143,850
Change in the value of the derivative liability	129,413	123,563
Convertible Promissory Note (1)
Note issued			16,092	7,000
Convertible Promissory Note (2)
Note issued					8,855
Derivative liability of beneficial conversion feature					3,244
Amortization of debt discount recorded	811
Stock price on grant date (used to value beneficial conversion)	$0.04	$0.04
Exercise price (used to value beneficial conversion feature)	$0.06	$0.06
Volatility rate (used to value beneficial conversion feature)	178.53%
Risk-free interest rate (used to value beneficial conversion feature)	0.18%
Convertible Promissory Note (3)
Note issued						25,000
Derivative liability of beneficial conversion feature						17,043
Amortization of debt discount recorded	4,261
Stock price on grant date (used to value beneficial conversion)	$0.08	$0.08
Exercise price (used to value beneficial conversion feature)	$0.08	$0.08
Volatility rate (used to value beneficial conversion feature)	199.48%
Risk-free interest rate (used to value beneficial conversion feature)	0.18%
Promissory Note (1)
Note issued							$6,250	$664

Common_Stock_Disclosure_Detail

Common Stock Disclosure (Details) (USD $)	0 Months Ended	12 Months Ended
	Apr. 11, 2012	Jan. 31, 2013	Jan. 31, 2011	Jan. 31, 2010	Oct. 31, 2014	Apr. 30, 2014	Apr. 10, 2012
Details
Common shares authorized for issuance		400,000,000			400,000,000	400,000,000	75,000,000
Par value per common share		$0.00			$0.00	$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

Income_Taxes_Disclosure_Detail

Income Taxes Disclosure (Details) (USD $)	3 Months Ended
	Apr. 30, 2013
Details
Net operating loss carry forwards	$339,000
Expected tax rate	34.00%

Income_Taxes_Disclosure_Schedu2

Income Taxes Disclosure: Schedule of Fedeal Income Tax Provision (Details) (USD $)	3 Months Ended
	Apr. 30, 2013	Apr. 30, 2012
Details
Current operations	$57,076	$9,622
Valuation allowance (federal income tax provision)	($57,076)	($9,622)

Income_Taxes_Disclosure_Schedu3

Income Taxes Disclosure: Schedule of Cumulative Tax effect of Significant Items (Details) (USD $)	Apr. 30, 2013	Jan. 31, 2013
Details
Net operating loss carryover	$115,274	$58,198
Valuation allowance (deferred tax assets)	($115,274)	($58,198)