Frozen Food Gift (FROZ) 10-Q/A 14 Feb 14 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013
Document And Entity Information	'
Entity Registrant Name	'Frozen Food Gift Group, Inc
Entity Central Index Key	'0001486526
Document Type	'10-Q
Document Period End Date	30-Sep-13
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'Yes
Entity Filer Category	'Smaller Reporting Company
Entity Common Stock, Shares Outstanding	229,057,603
Document Fiscal Period Focus	'Q3
Document Fiscal Year Focus	'2013

Condensed_Balance_Sheets_Unaud

Condensed Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash	$71	$24,851
Prepaid expenses	'	750
Inventory	'	'
Loan receivable - other	96,549	96,549
Total current assets	96,620	122,150
Furniture and equipment, net	1,025	1,513
Security deposits	750	750
Total assets	98,395	124,413
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'
Accounts payable and accrued expenses	745,764	782,708
Customer deposits	45,000	45,000
Loans payable - stockholders	15,288	15,538
Convertible note payable - stockholder - net of unamortized discount	181,826	165,916
Loans payable - other	112,209	106,000
Total current liabilities	1,100,087	1,115,162
Non-current Liabilities	'	'
Derivative liability	303,476	322,167
Total non-current liabilities	303,476	322,167
Stockholders' Equity:	'	'
Series A Convertible Preferred Stock, no par value; 9,118,108 shares authorized, -0- Shares issued and outstanding, respectively	'	'
Series B Convertible Preferred Stock, no par value; 20,500,000 shares authorized, -0- Shares issued and outstanding, respectively	205	'
Common stock, $0.00001 par value; 20,000,000,000 shares authorized, 229,173,063 and 129,017,612 shares issued and outstanding, respectively	2,291	1,290
Additional paid in capital	579,507	287,694
Deficit accumulated during development stage	-1,887,171	-1,601,900
Stockholders' Deficit	-1,305,168	-1,312,916
Liabilities and Stockholders' Deficit	$98,395	$124,413

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Stockholders' Equity:	'	'
Series A Convertible Preferred Stock, par value	$0	$0
Series A Convertible Preferred Stock, authorized	9,118,108	9,118,108
Series A Convertible Preferred Stock, issued	0	0
Series A Convertible Preferred Stock, outstanding	0	0
Series B Convertible Preferred Stock, par value	$0	$0
Series B Convertible Preferred Stock, authorized	20,500,000	20,500,000
Series B Convertible Preferred Stock, issued	0	0
Series B Convertible Preferred Stock, outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized	20,000,000,000	20,000,000,000
Common stock, issued	129,017,612	129,017,612
Common stock, outstanding	129,017,612	129,017,612

Condensed_Statements_of_Operat

Condensed Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended		57 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'	'
Revenue	'	$2,302	'	$3,406	$156,028
Cost of goods sold	'	375	'	775	88,421
Gross income	'	1,927	'	2,631	67,607
Expenses:	'	'	'	'	'
General and administrative expenses	1,944	4,833	9,147	9,386	789,222
Officer's compensation	30,000	30,000	90,000	90,000	330,000
Advertising and promotion	2	4,628	3,753	6,345	59,582
Director's fees	22,500	22,500	67,500	67,500	247,500
Professional fees	14,273	20,280	41,595	71,526	166,209
Rent	1,288	2,849	5,788	3,524	20,102
Selling	30	2,517	316	3,367	316
Telephone	577	844	2,116	2,355	10,731
Operating expenses	70,614	88,451	220,215	254,003	1,623,662
Net (loss) before other income and expenses	-70,614	-86,524	-220,215	-251,372	-1,556,055
Other income and expenses	'	'	'	'	'
Derivative income/(expense)	-4,888	-158	116,172	224	114,585
Interest expense	-68,866	-30,310	-181,227	-191,999	-445,701
Provision for income taxes	'	'	'	'	'
TOTAL	-73,754	-30,468	-65,055	-191,775	-331,116
Net (loss)	($144,368)	($116,992)	($285,270)	($443,147)	($1,887,170)
(Loss) per common share - Basic and fully diluted	$0	$0	$0	$0	($0.02)
Weighted average number of shares outstanding - Basic and fully diluted	132,103,311	128,946,193	150,078,796	124,438,050	119,449,455

Statement_of_Stockholders_Equi

Statement of Stockholders' Equity (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Subscription Receivable	Accumulated Deficit During Development Stage	Total
Beginning balance, amount at Jan. 01, 2009	$0	$0	$0	$0	$0
Beginning balance, shares at Jan. 01, 2009	0	'	'	'	'
Issuance of common stock for services, shares	101,184,000	'	'	'	'
Issuance of common stock for services, amount	1,012	99,980	'	'	100,992
Net loss	'	'	'	-336,111	-336,111
Ending balance, amount at Dec. 31, 2009	1,012	99,980	0	-336,111	-235,119
Ending balance, shares at Dec. 31, 2009	101,184,000	'	'	'	'
Issuance of common stock for services, shares	11,242,666	'	'	'	'
Issuance of common stock for services, amount	112	'	'	'	112
Net loss	'	'	'	-357,090	-357,090
Ending balance, amount at Dec. 31, 2010	1,124	99,980	0	-693,201	-592,097
Ending balance, shares at Dec. 31, 2010	112,426,666	'	'	'	'
Issuance of common stock for services, shares	30,000	'	'	'	'
Issuance of common stock for services, amount	'	1,500	'	'	1,500
Net loss	'	'	'	-328,841	-328,841
Ending balance, amount at Dec. 31, 2011	1,124	101,480	0	-1,022,042	-919,438
Ending balance, shares at Dec. 31, 2011	112,456,666	'	'	'	'
Issuance of common stock for cash, shares	11,682,930	'	'	'	'
Issuance of common stock for cash, amount	117	124,883	0	0	100,000
Issuance of common stock for services, shares	116,709,682	'	'	'	'
Issuance of common stock for services, amount	1,167	141,329	0	0	39,892
Shares issued for partial conversion of loan, shares	625,000	'	'	'	'
Shares issued for partial conversion of loan, amount	6	6,244	'	'	6,250
Conversion feature liability being reclassified to equity upon partial conversion of note payable	'	15,238	'	'	15,238
Payment of subscription receivable	'	'	25,000	'	25,000
Net loss	'	'	'	-579,476	-579,476
Ending balance, amount at Dec. 31, 2012	1,290	287,694	0	-1,601,518	-1,312,916
Ending balance, shares at Dec. 31, 2012	129,017,612	'	'	'	'
Issuance of common stock for services, shares	17,416,636	'	'	'	'
Issuance of common stock for services, amount	174	8,900	'	'	9,074
Shares issued for partial conversion of loan, shares	82,738,815	'	'	'	'
Shares issued for partial conversion of loan, amount	827	59,800	'	'	60,627
Conversion feature liability being reclassified to equity upon partial conversion of note payable	'	43,318	'	'	43,318
Net loss	'	'	'	-285,270	-285,270
Ending balance, amount at Sep. 30, 2013	$2,291	$579,507	'	($1,887,171)	($1,305,168)
Ending balance, shares at Sep. 30, 2013	229,173,063	'	'	'	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended		57 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows from operating activities:	'	'	'
Net (loss)	($285,270)	($443,147)	($1,887,170)
Adjustments to reconcile net (loss) to net cash (used by) operating activities:	'	'	'
Derivative expense	-45,348	-69,887	-126,984
Depreciation expense	488	488	2,225
Prepaid expenses	750	3,770	'
Security deposits	'	-750	-750
Accounts payable and accrued expenses	36,944	110,600	745,764
Customer deposits	'	'	45,000
Derivative liability	-18,691	253,571	303,476
Stock issued for services	9,074	39,892	151,570
Stock Issued for accrued expense	180,000	'	180,000
Net cash used by operating activities	-195,941	-105,463	-586,869
Cash flows from investing activities:	'	'	'
Loan receivable - other	'	'	-96,549
Purchase of equipment	'	'	-3,250
Net cash provided by (used in) investing activities	'	'	-99,799
Cash flows from financing activities:	'	'	'
Proceeds from sale of common stock	60,627	131,250	191,877
Proceeds from issuance of convertible notes payable	104,075	119,040	379,365
Repayments of convertible notes payable	'	'	-6,250
Stockholders' loans - proceeds	600	750	79,435
Stockholders' loans - repayments	-350	-31,000	-65,897
Loans payable - other - proceeds	25,800	'	140,800
Loans payable - other - repayments	-19,591	-108,290	-32,591
Net cash provided by financing activities	171,161	111,750	686,739
Net increase in cash	-24,780	6,287	71
Cash - at beginning of period	24,851	540	'
Cash - at end of period	71	6,827	71
Supplemental cash flow information:	'	'	'
Cash paid during the period for Interest	'	'	21,352
Cash paid during the period for Income taxes	'	'	'

1_SUMMARY_OF_SIGNIFICANT_ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Organization
	The Company was created on January 2, 2009 and was incorporated in the state of Delaware later that year. The Company is in the development stage. The Company intends to sell ice cream and related frozen products on the internet. The Company has chosen December 31 as a year-end and has had limited activity from inception through September 30, 2013.
	Basis of Presentation
	The accompanying unaudited financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such principles and regulations of the Securities and Exchange Commission for Form 10-Q. All adjustments, consisting of normal recurring adjustments, have been made which, in the opinion of management, are necessary for a fair presentation of the results of interim periods. The results of operations for such interim periods are not necessarily indicative of the results that may be expected for a full year because of, among other things, seasonality factors in the retail business. The unaudited financial statements contained herein should be read in conjunction with the audited financial statements and notes thereto for the fiscal year ended December 31, 2012.
	The balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and notes required by U.S. generally accepted accounting principles for complete financial statements. For further information, refer to the financial statements and notes thereto for the fiscal year ended December 31, 2012.
	Revenue Recognition
	In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. The following policies reflect specific criteria for the various revenues streams of the Company:
	Revenue is recognized at the time the product is delivered. Provision for sales returns will be estimated based on the Company's historical return experience. Revenue is presented net of returns.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
	Net Income (Loss) Per Common Share
	The Company calculates net income (loss) per share based on the authoritative guidance. Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which the Company incurs losses common stock equivalents, if any, are not considered, as their effect would be anti-dilutive.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
	Segment Information
	The Company follows Accounting Standards Codification ("ASC") 280, "Segment Reporting". The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.
	Income Taxes
	Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized. Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.
	ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.
	Stock-Based Compensation
	The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation. ASC 718 requires all share-based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model. ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.
	Derivative Liability
	We account for conversion features on our convertible notes payable as derivative liabilities in accordance with ASC 815-40, "Contracts in Entity's Own Equity." This is because the conversion rates are not fixed at a stated rate. Instead, the conversion rates are typically stated as a stated discount to the then-current market price of our common stock. Derivative liabilities are valued when the financial instruments are initially issued or the derivative first requires recognition and are also revalued at each reporting date, with the change in their respective fair values being recorded as a gain or loss on revaluation within other income and expenses in the statements of operations. During the quarter ended September 30, 2013, we recognized a net increase in our derivative liability of $10,183, which is after a reclassification of $17,978 to additional paid-in capital recognized in connection with certain notes being converted into shares of stock. Taking into account amounts reclassified to equity, our gross increase in derivative liability was $28,161. Of this increase, $23,273 was related to the recognition of a debt discount for two additional notes payable entered into in July and August 2013. The remaining balance of the increase was recognized as additional other expense for the quarter.
	Recently Adopted Accounting Pronouncements
	There are no recent accounting pronouncements that apply to the Company.

2_LOANS_PAYBLE_STOCKHOLDERS

2. LOANS PAYBLE - STOCKHOLDERS	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
LOANS PAYBLE - STOCKHOLDERS	'
	At September 30, 2013 the Company was indebted to two stockholders in the amount of $15,288. The loans bear no interest and are due on demand

3_CONVERTIBLE_LOAN_PAYABLE_STO

3. CONVERTIBLE LOAN PAYABLE - STOCKHOLDER	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
CONVERTIBLE LOAN PAYABLE - STOCKHOLDER	'
	On February 25, 2013, the Company issued a convertible note to a stockholder of the Company in the principal amount of $25,000. Terms of the note are as follows: principal balance of $25,000, maturity date of August 25, 2013, interest accrues at the rate of 10% per anum, principal is convertible into shares of common stock at a conversion rate equal to 50% of the lowest trading price during the 20 consecutive trading days prior to conversion, as defined in the agreement. Principal amounts may be repaid prior to maturity subject to a 25% prepayment penalty.
	The conversion feature was fair valued at $25,000 at February 25, 2013 and $26,507 at September 30, 2013. The change in fair value of the conversion feature is being recorded through operating results as a component of other expense.
	On February 28, 2013, the Company issued a convertible note to a stockholder of the Company in the principal amount of $100,800. Terms of the note are as follows: principal balance of $100,800, maturity date of February 28, 2015, interest accrues at the rate of 12% per anum, principal is convertible into shares of common stock at a conversion rate equal to 50% of the average lowest intraday trading price during the 20 consecutive trading days prior to conversion, as defined in the agreement or $0.01, whichever is lower. During 2013, $19,591 of this note has been converted into common stock.
	The conversion feature was fair valued at $100,800 at February 28, 2013 and $87,618 at September 30, 2013. The decrease in fair value of $19,591 is due to amounts being reclassified to additional paid-in capital recognized when the underlying notes were converted into common stock. The remaining change in fair value of the conversion feature is being recorded through operating results as a component of other expense.
	On May 1, 2013, the Company issued a convertible note to a stockholder of the Company in the principal amount of $15,000. Terms of the note are as follows: principal balance of $15,000, maturity date of May 1, 2014, interest accrues at the rate of 10% per anum, principal is convertible into shares of common stock at a conversion rate equal to 50% of the lowest trading price during the 20 consecutive trading days prior to conversion, as defined in the agreement.
	The conversion feature was fair valued at $15,000 at May 1, 2013 and $15,633 at September 30, 2013. The change in fair value of the conversion feature is being recorded through operating results.
	On June 1, 2013, the Company issued a convertible note to a stockholder of the Company in the principal amount of $12,000. Terms of the note are as follows: principal balance of $12,000, maturity date of June 1, 2014, interest accrues at the rate of 10% per anum, principal is convertible into shares of common stock at a conversion rate equal to 50% of the lowest trading price during the 20 consecutive trading days prior to conversion, as defined in the agreement.
	The conversion feature was fair valued at $12,000 at June 1, 2013 and $12,403 at September 30, 2013. The change in fair value of the conversion feature is being recorded through operating results.
	On August 8, 2013, the Company issued a convertible note to a stockholder of the Company in the principal amount of $11,273. Terms of the note are as follows: principal balance of $11,273, maturity date of August 8, 2014, interest accrues at the rate of 10% per anum, principal is convertible into shares of common stock at a conversion rate equal to 50% of the lowest trading price during the 20 consecutive trading days prior to conversion, as defined in the agreement.
	The conversion feature was fair valued at $11,273 at August 8, 2013 and $11,439 at September 30, 2013. The change in fair value of the conversion feature is being recorded through operating results.
	During 2012, the Company issued convertible notes aggregating to $275,920 in principal. Of these notes, $6,250 were converted into shares of common stock during 2012 and $41,668 was converted into shares of common stock during the nine months ended September 2013. When issued in 2012, the notes generally became due after one year or less, accrued interest at 7% to 10%, and were generally convertible into shares of common stock at a conversion rate equal to 50% to 70% of the lowest trading price during the 20 consecutive trading days prior to conversion, as defined in the agreement.
	The notes' conversion features are being accounted for as a derivative liability and are being carried at fair value on the accompanying balance sheet. As of December 31, 2012, the derivative liability for these notes was stated at approximately $319,000. During the nine months ended September 2013, derivative liability of approximately $24,000 was reclassified to additional paid-in capital in connection with the conversion of the underlying notes into shares of common stock. As of September 30, 2013, the derivative liability associated with the 2012 notes was approximately $116,000. The decrease in fair value has been recorded through operating results.

4_LOANS_PAYABLE_OTHER

4. LOANS PAYABLE - OTHER	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
4. LOANS PAYABLE - OTHER	'
	At September 30, 2013 the Company was indebted to an unrelated third party in the amount of $81,209. The loan has a stated interest rate of 12.00% for the entire term of the loan. Principal and all accrued interest are due in December 2013. Interest expense for the nine months ended September 30, 2013 was approximately $7,900.
	At September 30, 2013 the Company was indebted to an unrelated third party in the amount of $27,000. The loan bears interest at 17% for its six month term. Principal and all accrued interest are payable when the note comes due in February 2014. Interest expense for the nine months ended September 2012 was approximately $7,000.
	At September 30, 2012 the Company was indebted to an unrelated third party in the amount of $4,000. The loan bears no interest and is due on demand.

5_STOCKHOLDERS_EQUITY

5. STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	The Company has authorized 20,000,000,000 shares of common stock with a par value of $0.00001 per share. At September 30, 2013 and December 31, 2012, 229,173,063 and 129,017,612 shares of common stock were issued and outstanding, respectively.
	In July 2013, The Company authorized 9,118,108 shares of Series A convertible preferred stock with a par value of $0.00001 per share. Series A preferred shares have anti-dilution protection with respect to conversion and voting rights. At September 30, 2013 and December 31, 2012, there were no shares of Series A convertible preferred stock issued and outstanding, respectively.
	In July 2013, The Company authorized 20,500,000 shares of Series B convertible preferred stock with a par value of $0.00001 per share. Series B preferred shares are convertible into the Company's common stock on a 500 to 1 basis and vote on all matters on a 500 votes per one share basis. Series B has anti-dilution protection with respect to conversion and voting rights.
	At inception, the Company issued 99,184,000 shares of its common stock for costs and services related to its organization aggregating $992, which approximated the fair market value of the costs and services provided. Accordingly, the Company recorded a charge to operations of $992 during the year ended December 31, 2009.
	During August 2009 the Company entered into an agreement with two individuals for consulting services in exchange for the issuance of 2,000,000 shares of common stock. The shares were valued at their fair market value of $100,000 and the value was charged to operations as general and administrative expenses.
	In July 2010 the Company issued 11,242,666 shares of its common stock for consulting services at par value $0.00001 (or $112). The shares were valued at their fair market value of $112 and the value was charged to operations as general and administrative expenses.
	In September 2011 the Company issued 30,000 shares of its common stock for consulting services at $0.05 (or $1,500). The shares were valued at their fair market value of $1,500 and the value was charged to operations as general and administrative expenses.
	In February 2012, the Company issued 9,118,108 shares of its common stock for cash at $0.0055 per share (or $50,000).
	In March 2012, the Company issued 2,022,014 shares of its common stock for consulting services at $0.0055 per share (or $11,121). The shares were valued at their fair market value of $11,121 and the value was charged to operations as professional fees.
	In May 2012, the Company issued 3,050,000 shares of its common stock for cash at $0.0246 per share (or $75,000).
	In May 2012, the Company issued 1,447,000 shares of its common stock for consulting services at $0.0245 per share (or $35,452). The shares were valued at their fair market value of $35,452 and the value was charged to operations as professional fees.
	In June 2012, as per the terms of an antidilutive clause in a private placement, the Company issued 2,564,822 shares of its common stock for consulting services at $0.0292 per share. The shares were valued at their fair market value of $50,000 and the value was charged to operations as professional fees.
	In June 2012, as per the terms of an antidilutive clause in a consulting agreement, the Company issued 311,316 shares of its common stock for consulting services at $0.0292 per share. The shares were valued at their fair market value of $9,090 and the value was charged to operations as professional fees.
	In June 2012, the Company issued 625,000 shares of its common stock for consulting services at $0.0245 per share (or $15,313). The shares were valued at their fair market value of $15,313 and the value was charged to operations as professional fees.
	In June 2012, as per the terms of an antidilutive clause in a private placement, the Company issued 233,721 shares of its common stock for consulting services at $0.0292 per share. The shares were valued at their fair market value of $6,825 and the value was charged to operations as professional fees.
	In June 2012, as per the terms of an antidilutive clause in a private placement, the Company issued 58,172 shares of its common stock for consulting services at $0.0292 per share. The shares were valued at their fair market value of $1,699 and the value was charged to operations as professional fees.
	In June 2012, as per the terms of an antidilutive clause in a private placement, the Company issued 15,512 shares of its common stock for consulting services at $0.0292 per share. The shares were valued at their fair market value of $453 and the value was charged to operations as professional fees.
	In June 2012, as per the terms of an antidilutive clause in a consulting agreement, the Company issued 77,485 shares of its common stock for consulting services at $0.0292 per share. The shares were valued at their fair market value of $2,263 and the value was charged to operations as professional fees.
	In March 2013, the Company issued 300,000 shares of common stock at $0.01 per share as partial conversion of a note.
	In March 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 31,584 shares of its common stock for consulting services at $0.01 per share. The shares were valued at their fair market value of $316 and the value was charged to operations as professional fees.
	In April 2013, the Company issued 1,200,000 shares of common stock at $0.005 per share as partial conversion of two notes.
	In April 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 136,789 shares of its common stock for consulting services at $0.005 per share. The shares were valued at their fair market value of $684 and the value was charged to operations as professional fees.
	In May 2013, the Company issued 4,000,000 shares of common stock at $0.0007 per share as partial conversion of a note.
	In May 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 419,866 shares of its common stock for consulting services at $0.0007 per share. The shares were valued at their fair market value of $294 and the value was charged to operations as professional fees.
	In May 2013, the Company issued 12,000,000 shares of common stock at $0.00097 per share as partial conversion of a note.
	In May 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 1,259,600 shares of its common stock for consulting services at $0.00097 per share. The shares were valued at their fair market value of $1,222 and the value was charged to operations as professional fees.
	In June 2013, the Company issued 8,089,324 shares of common stock at $0.0017 per share as partial conversion of a note.
	In June 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 849,189 shares of its common stock for consulting services at $0.0017 per share. The shares were valued at their fair market value of $1,444 and the value was charged to operations as professional fees.
	In July 2013, the Company issued 20,500,000 shares of preferred series B stock at $0.00878 per share as partial payment of certain accrued expenses.
	In July 2013, the Company issued 6,000,000 shares of common stock at $0.001 per share as partial conversion of a note.
	In July 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 629,851 shares of its common stock for consulting services at $0.001 per share. The shares were valued at their fair market value of $630 and the value was charged to operations as professional fees.
	In July 2013, the Company issued 6,229,587 shares of common stock at $0.00063 per share as partial conversion of a note.
	In July 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 1,283,732 shares of its common stock for consulting services at $0.00063 per share. The shares were valued at their fair market value of $809 and the value was charged to operations as professional fees.
	In August 2013, the Company issued 16,398,371 shares of common stock at $0.00035 per share as partial conversion of a note.
	In July 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 1,283,732 shares of its common stock for consulting services at $0.00035 per share. The shares were valued at their fair market value of $1,052 and the value was charged to operations as professional fees.
	In August 2013, the Company issued 7,700,000 shares of common stock at $0.00023 per share as partial conversion of a note.
	In August 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 3,813,190 shares of its common stock for consulting services at $0.00023 per share. The shares were valued at their fair market value of $877 and the value was charged to operations as professional fees.
	In September 2013, the Company issued 20,821,533 shares of common stock at $0.0003 per share as partial conversion of a note.
	In September 2013, as per the terms of an antidilutive clause in a private placement, the Company issued 5,998,697 shares of its common stock for consulting services at $0.0003 per share. The shares were valued at their fair market value of $1,800 and the value was charged to operations as professional fees.

6_INCOME_TAXES

6. INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences are as follows:
	As of September 30, 2013, the Company has a net operating loss carryforward of approximately $1,839,000. This loss will be available to offset future taxable income. If not used, this carryforward loss will begin to expire in 2029. The deferred tax asset relating to the operating loss carryforward has been fully reserved at September 30, 2013. The principal difference between the operating loss for income tax purposes and reporting purposes results from the issuance of common shares for services.
	Income tax provision at the federal statutory rate	39%
	Effect of operating losses	(39%	)
		0%

7_BASIS_OF_REPORTING

7. BASIS OF REPORTING	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF REPORTING	'
	The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
	The Company has experienced a loss from operations during its development stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature. For the period from inception to September 30, 2013, the Company incurred a net loss of approximately $1,887,000. In addition, the Company has no significant assets or revenue generating operations.
	The Company's ability to continue as a going concern is contingent upon its ability to attain profitable operations by securing financing and implementing its business plan. In addition, the Company's ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which the Company operates.
	The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets

8_SUBSEQUENT_EVENT

8. SUBSEQUENT EVENT	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENT	'
	On February 22, 2013, the Company entered into an agreement to purchase all of the outstanding shares of Miami Ice Machine Company as reported on Form 8-K filed with the Securities and Exchange Commission on February 28, 2013. The Company has not closed on this acquisition.

1_SUMMARY_OF_SIGNIFICANT_ACCOU1

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Basis of Presentation	'
	The accompanying unaudited financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such principles and regulations of the Securities and Exchange Commission for Form 10-Q. All adjustments, consisting of normal recurring adjustments, have been made which, in the opinion of management, are necessary for a fair presentation of the results of interim periods. The results of operations for such interim periods are not necessarily indicative of the results that may be expected for a full year because of, among other things, seasonality factors in the retail business. The unaudited financial statements contained herein should be read in conjunction with the audited financial statements and notes thereto for the fiscal year ended December 31, 2012.
	The balance sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and notes required by U.S. generally accepted accounting principles for complete financial statements. For further information, refer to the financial statements and notes thereto for the fiscal year ended December 31, 2012.
Revenue Recognition	'
	In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. The following policies reflect specific criteria for the various revenues streams of the Company:
	Revenue is recognized at the time the product is delivered. Provision for sales returns will be estimated based on the Company's historical return experience. Revenue is presented net of returns.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Net Income (Loss) Per Common Share	'
	The Company calculates net income (loss) per share based on the authoritative guidance. Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which the Company incurs losses common stock equivalents, if any, are not considered, as their effect would be anti-dilutive.
Use of Estimates	'
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Segment Information	'
	The Company follows Accounting Standards Codification ("ASC") 280, "Segment Reporting". The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.
Income Taxes	'
	Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized. Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.
	ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.
Stock-Based Compensation	'
	The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation. ASC 718 requires all share-based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model. ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.
Derivative Liability	'
	We account for conversion features on our convertible notes payable as derivative liabilities in accordance with ASC 815-40, "Contracts in Entity's Own Equity." This is because the conversion rates are not fixed at a stated rate. Instead, the conversion rates are typically stated as a stated discount to the then-current market price of our common stock. Derivative liabilities are valued when the financial instruments are initially issued or the derivative first requires recognition and are also revalued at each reporting date, with the change in their respective fair values being recorded as a gain or loss on revaluation within other income and expenses in the statements of operations. During the quarter ended September 30, 2013, we recognized a net increase in our derivative liability of $10,183, which is after a reclassification of $17,978 to additional paid-in capital recognized in connection with certain notes being converted into shares of stock. Taking into account amounts reclassified to equity, our gross increase in derivative liability was $28,161. Of this increase, $23,273 was related to the recognition of a debt discount for two additional notes payable entered into in July and August 2013. The remaining balance of the increase was recognized as additional other expense for the quarter.
Recent Pronouncements	'
	There are no recent accounting pronouncements that apply to the Company.

5_INCOME_TAXES_Tables

5. INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	Income tax provision at the federal statutory rate	39%
	Effect of operating losses	(39%	)
		0%

2_LOANS_PAYBLE_STOCKHOLDERS_De

2. LOANS PAYBLE - STOCKHOLDERS (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Loans Payble - Stockholders Details Narrative	'	'
Loans payable - stockholders	$15,288	$15,538

3_CONVERTIBLE_LOAN_Details_Nar

3. CONVERTIBLE LOAN (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Convertible Loan Details Narrative	'
Fair value of conversion feature of convertible loans	$26,507

5_INCOME_TAXES_Details

5. INCOME TAXES (Details)	9 Months Ended
	Sep. 30, 2013
Income Taxes Details	'
Income tax provision at the federal statutory rate	39.00%
Effect of operating losses	-39.00%
Total	0.00%

5_INCOME_TAXES_Details_Narrati

5. INCOME TAXES (Details Narrative) (USD $)	Sep. 30, 2013
Income Taxes Details Narrative	'
Net operating loss carryforward	$1,839,000