Metrospaces (MSPC) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013
Document And Entity Information	'
Entity Registrant Name	'Metrospaces, Inc.
Entity Central Index Key	'0001488501
Document Type	'10-K
Document Period End Date	31-Dec-13
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'Yes
Is Entity's Reporting Status Current?	'No
Entity Filer Category	'Smaller Reporting Company
Entity Public Float	$2,664,766,851
Entity Common Stock, Shares Outstanding	2,335,233,141
Document Fiscal Period Focus	'FY
Document Fiscal Year Focus	'2013

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets	'	'
Advance payment for Real property	$665,984	$665,984
Investment in non-consolidated subsidiary	150,000	150,000
Cash	3,179	'
Prepaid expenses	29,010	'
Total assets	848,173	815,984
LIABILITIES AND STOCKHOLDERS' DEFICIT	'	'
Long term debt related party, net of imputed interest of $23,808 and $45,005	742,852	704,995
Notes payable -related parties	426,090	413,141
Note payable	10,000	'
Accrued expenses	39,750	16,750
Accrued interest - related party	30,013	12,375
Sales deposit	29,051	'
Total liabilities	1,277,756	1,147,261
STOCKHOLDERS' DEFICIENCY	'	'
Common stock, $0.000001 par value, 5,000,000,000 shares authorized, 2,335,233,149 shares issued and outstanding	2,335	2,335
Additional paid in capital	39,665	39,665
Deficit accumulated during development stage	-471,583	-373,277
TOTAL STOCKHOLDERS' DEFICIENCY	-429,583	-331,277
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$848,173	$815,984

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Imputed Interest	'	$23,808
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	2,000,000	2,000,000
Preferred Stock, Shares Outstanding	0	0
Preferred Stock, Shares Issued	0	0
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common Stock, Shares Issued	2,335,233,149	2,335,233,149
Common Stock, Shares Outstanding	2,335,233,149	2,335,233,149

Statements_of_Operations

Statements of Operations (USD $)	9 Months Ended	12 Months Ended	21 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
OPERATING EXPENSES:	'	'	'
General and administrative expenses	$21,891	$42,811	$64,702
Total operating expenses	21,891	42,811	64,702
Interest expense - related parties	51,386	55,495	106,881
NET LOSS	($73,277)	($98,306)	($171,583)
BASIC AND DILUTED LOSS PER COMMON SHARE	$0	$0	'
WEIGHTED AVERAGE SHARES OUTSTANDING	2,335,233,149	2,335,233,149	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended		21 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Cash flows from operating activities	'	'	'
Net loss	($98,306)	($73,277)	($171,583)
Adjustments to reconcile net loss to net cash, used in operating activities:	'	'	'
Amortization of imputed interest	37,857	39,011	76,868
Interest accrued to related party	17,638	12,375	30,013
Salary accrued to related party	15,000	11,250	26,250
Changes in operating assets and liabilities:	'	'	'
Prepaid expenses	-29,010	'	-29,010
Deposit	29,051	'	29,051
Accrued expenses	8,000	5,500	13,500
Net cash used in operating activities	-19,770	-5,141	-24,911
Cash flows from financing activities	'	'	'
Proceeds from issuance of note payable	10,000	'	10,000
Proceeds from stockholder loans	12,949	5,141	18,090
Net cash provided by financing activities	22,949	5,141	28,090
Increase in cash	3,179	'	3,179
Cash, beginning of period	'	'	'
Cash, end of period	3,179	'	3,179
Supplemental disclosure of cash flow information	'	'	'
Advance payment for real property acquired for note payable to related party	'	665,984	665,984
Investment acquired for note payable to related party	'	$150,000	$150,000

Shareholders_Equity

Shareholders Equity (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning Balance, Value at Apr. 02, 2012	'	'	'	'	'
Beginning Balance, Shares at Apr. 02, 2012	'	'	'	'	'
Issuance of Stock, Shares	'	2,000,000,000	'	'	2,000,000,000
Issuance of Stock, Value	'	2,000	'	'	2,000
Effect of Merger Shares	'	33,149	'	-3,000,000	-3,000,000
Effect of Merger Value	'	'	'	'	'
Private Placement, Shares	'	335,200,000	'	'	'
Private Placement, Value	'	335	39,665	'	40,000
Net Loss	'	'	'	-73,277	73,277
Ending Balance, Value at Dec. 31, 2012	'	2,335	39,665	-373,277	-331,277
Ending Balance, Shares at Dec. 31, 2012	'	2,335,233,149	'	'	'
Issuance of Stock, Shares	'	'	'	'	2,335,233,149
Issuance of Stock, Value	'	'	'	'	2,335
Net Loss	'	'	'	-98,306	98,306
Ending Balance, Value at Dec. 31, 2013	'	$2,335	$39,665	($471,583)	($429,583)
Ending Balance, Shares at Dec. 31, 2013	'	2,335,233,149	'	'	'

1_Business

1. Business	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
1. Business	'
	Note 1 –Business
	Metrospaces, Inc. (the "Company") was incorporated as “Strata Capital Corporation” on December 10, 2007, under the laws of the State of Delaware. Urban Spaces, Inc. (“Urban Spaces”) was incorporated on April 3, 2012, under the laws of the State of Nevada and thereafter formed Urban Properties LLC, a Delaware limited liability company and its 99.9% owned subsidiary (“UPLLC”). Through Urban Spaces and its subsidiaries, the Company builds, sells and manages condominium properties located in Argentina and Venezuela.
	Since its incorporation and prior to the merger described below, the Company conducted no operations. Since that merger, it has been engaged in the operations conducted by Urban Spaces, but has not earned any revenue. Accordingly, the Company's activities have been accounted for as those of a "Development Stage Enterprise," as set forth in authoritative guidance issued by the Financial Accounting Standards Board. Among the disclosures required are that the Company's financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' deficit and cash flows disclose activity since the date of Urban Spaces' inception.
	Merger
	On August 13, 2012, the Company completed a Plan and Agreement of Merger by and among the Company, Strata Acquisition, Inc., a Nevada corporation, and Urban Spaces, whereunder Urban Spaces became the wholly owned subsidiary of the Company and the Company issued 2,000,000,000 shares of its Common Stock to stockholders of the Urban Spaces. Although, as a legal matter, the Company acquired Urban Spaces in the merger, Urban Spaces was considered to be the accounting acquirer, and the merger was accounted for as a reverse merger, with the Urban Spaces being the accounting survivor. Accordingly, the historical financial statements presented are those of Urban Spaces and its subsidiary and do not include the historical financial results of the Company.

2_Significant_accounting_polic

2. Significant accounting policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
2. Significant accounting policies	'
	Note 2 – Significant accounting policies
	Use of Estimates
	The preparation of the financial statements in conformity with Generally Accepted Accounting Principles ("GAAP") 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 dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.
	Real Property
	Real property is stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred.
	Revenue Recognition
	The Company will recognize revenue in accordance with ASC 360-20, “Property, Plant and Equipment - Real Estate Sales”, revenue is recognized when title is conveyed to the buyer, adequate initial and continuing investments have been received and there is no continued involvement. Deposits received in advance are classified as sales deposits.
	In December 2013, the Company received deposits aggregating $29,051 relating to the sale of four condominium units.
	Investments in non-consolidated subsidiaries
	Investments in non-consolidated entities are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company's ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company's proportionate share of the investees' net income or losses after the date of investment. When net losses from an investment accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company's share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred.
	Impairment of Long Lived Assets
	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, the Company compares the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell.
	Income Taxes
	We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity's financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

3_Going_Concern

3. Going Concern	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
3. Going Concern	'
	Going Concern
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated any revenues and has minimal cash on hand to meet its working capital and capital expenditure needs. In addition, the Company had a stockholders' deficiency of $429,583 as of December 31, 2013. The continuation of the Company as a going concern is dependent upon, among other things, the continued financial support from its shareholders and the attainment of profitable operations. These factors, among others, raise substantial doubt regarding the Company's ability to continue as a going concern. There is no assurance that the Company will be able to generate revenues in the future. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to continue as a going concern.

4_Advance_payment_for_Real_Pro

4. Advance payment for Real Property	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
4. Advance payment for Real Property	'
	Advance payment for Real Property
	The Company purchased from GBS Capital Partners, Inc. ("GBS"), a related party, the right to receive 9 loft-type condominium units from their builder upon the completion of these units (See note 9). As consideration for this purchase, the Company agreed to pay $750,000 to GBS, without interest (See note 6). The Company has imputed interest on this obligation at the rate of 8% per annum and has recorded the deposit net of such imputed interest at a cost of $665,984. These units will be offered for sale upon their acquisition.

5_Investment_in_nonconsolidate

5. Investment in non-consolidated subsidiary	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
5. Investment in non-consolidated subsidiary	'
	Investment in non-consolidated subsidiary
	On December 3, 2012, UPLLC assigned to GBS Fund I, LLC, a Florida limited liability company (the “Fund”), UPLLC’s rights to acquire all of the outstanding shares of Promotora Alon-Bell, C.A., a Venezuelan corporation which owns vacant land located in Venezuela upon which a condominium project is to be constructed. UPLLC had acquired such rights from a stockholder of the Company in exchange for a promissory note in the principal amount of $150,000. (See note 7.) This stockholder had acquired his rights to acquire these shares under an agreement with their holders, pursuant to which he paid them $150,000 in cash. This investment, which represents an interest of 26.32% in the Fund, is being accounted for under the equity method of accounting. The Fund acquired the shares in Promotora Alon-Bell, C.A. on December 16, 2012. The Company has not recognized any gain or loss from its investment since the subsidiary has not yet commenced any operations.

6_Long_Term_Debt_Related_Party

6. Long Term Debt - Related Party	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
6. Long Term Debt - Related Party	'
	Note 6 – Long Term Debt – Related Party
	On April 13, 2012, the Company entered into an agreement to purchase nine condominium units from GBS Capital Partners, a related party of the Company, in exchange for a two year non-interest bearing note payable. Interest has been imputed at a rate of 8% per annum.
	The Company has recorded an initial debt discount of $84,016 related to the imputed interest which is being amortized on the effective interest rate method over the term of the note. Interest expense for the years ended December 31, 2013, 2012 and for the period from inception (April 3, 2012) to December 31, 2013, charged to the statement of operations was $37,857, $39,011 and $76,868, respectively.
	This obligation matures as follows:
	15-Oct-13	$	350,000
	15-Oct-14	$	400,000
		$	750,000

7_Notes_Payable_Related_Party

7. Notes Payable - Related Party	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
7. Notes Payable - Related Party	'
	Notes Payable – Related Parties
	A $150,000 promissory note payable to a shareholder of the Company incurred for the transfer of an option to purchase the outstanding shares of Promotora Alon-Bell, C.A. (See Note 4), which is due April 20, 2014, and bears interest at the rate of 11% per annum. Interest expense for the years ended December 31, 2013 and 2012 charged to the statement of operations was$16,500 and $12,375, respectively.
	The $260,000 promissory note payable to the prior president and sole director of the Company (see Note 1), which bears interest at the rate of 0.24% and is due on April 14, 2014. This note is secured by a pledge of all of the shares of the Urban Spaces. This promissory note is subject to acceleration in the event of default and contains certain restrictive covenants, as defined in the agreement. Interest expense charged to operations for the year ended December 31, 2013 was $624.
	During the period from the inception of Urban Spaces (April 3, 2012) through December 31, 2013, a stockholder of the Company paid operating expenses of the Company in the amount of $16,089. These amounts were recorded as a loan payable, bearing no interest and due on demand.

8_Notes_Payable

8. Notes Payable	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
8. Notes Payable	'
	Note 8 - Notes Payable
	On August 28, 2013 the Company received a $10,000 bridge loan from a non related party. The loan bears interest at 15% per annum and matures on February 14, 2014.

9_Stockholders_Equity

9. Stockholders Equity	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
9. Stockholders' Equity	'
	Stockholders' Equity
	On August 13, 2012, in connection with the merger, the Company issued 2,000,000,000 shares of its Common Stock to the stockholders of Urban Spaces. (See Note 1.)
	In connection with the Merger, the Company completed a private placement. 335,200,000 shares of common stock for proceeds of $40,000.

10_Related_Party_Transactions

10. Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
10. Related Party Transactions	'
	Related Party Transactions
	A Company's shareholder is a 33% partner in GBS Capital Partners (see Note 4), the entity from which the Company acquired the deposit of nine condominium units.
	The shareholder referred to above is entitled to receive a monthly salary of $1,250. The salary has not been paid and the Company has accrued an amount of $15,000, $11,250, and $26,250 the years ended December 31, 2013 and 2012 and for the period April 3, 2012 to December 31, 2013, respectively, which is reflected in accrued expenses in the accompanying Balance Sheet at September 30, 2013.
	See Notes 4 and 6 regarding the assignment of the right to acquire 9 condominium units from an entity in which a stockholder of the Company has an interest.

11_Income_Taxes

11. Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
11. Income Taxes	'
	Income Taxes
	The reconciliation of income tax benefit at the U.S. statutory rate of 34% to the Company’s effective rate for the periods presented is as follows:
	U.S. federal statutory rate	-34
	State income tax, net of federal benefit	-4
	Increase in valuation allowance	38
	Income tax provision (benefit)	0
	As of September 30, 2013, the Company had approximately $145,000 of federal and state net operating loss carryovers ("NOLs") which begin to expire in 2032. Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations.
	In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

12_Subsequent_Events

12. Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
12. Subsequent Events	'
	Note 12 – Subsequent Events
	Management has evaluated events occurring after the date of these financial statements through the date that these financial statements were issued.
	On February 19, 2014, the Company issued a Convertible Promissory Note in the amount of $260,000 in exchange for the note of $260,000 referred to in Note 7. The new note bears interest at a rate of 0.30% per annum and matures February 19, 2015. The note is convertible into shares of the Company’s common stock at a price per share of 41.5% of the current market price of the Company’s common stock, as defined in the agreement. The note is secured by a pledge of all the shares of the common stock of Urban Space, Inc. Also on February 19, 2014 $107,640 of the principal amount of the note was converted into 240,000,000 shares of common stock.

2_Significant_accounting_polic1

2. Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Use of Estimates	'
	Use of Estimates
	The preparation of the financial statements in conformity with Generally Accepted Accounting Principles ("GAAP") 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 dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.
Real Property	'
	Real Property
	Real property is stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred.
Revenue Recognition	'
	Revenue Recognition
	The Company will recognize revenue in accordance with ASC 360-20, “Property, Plant and Equipment - Real Estate Sales”, revenue is recognized when title is conveyed to the buyer, adequate initial and continuing investments have been received and there is no continued involvement. Deposits received in advance are classified as sales deposits.
	In December 2013, the Company received deposits aggregating $29,051 relating to the sale of four condominium units.
Investments in non-consolidated subsidiaries	'
	Investments in non-consolidated subsidiaries
	Investments in non-consolidated entities are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company's ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company's proportionate share of the investees' net income or losses after the date of investment. When net losses from an investment accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company's share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred.
Impairment of Long Lived Assets	'
	Impairment of Long Lived Assets
	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, the Company compares the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell.
Income Taxes	'
	Income Taxes
	We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity's financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

6_Long_Term_Debt_Related_Party1

6. Long Term Debt - Related Party (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Long Term Debt - Related Parties	'
	15-Oct-13	$	350,000
	15-Oct-14	$	400,000
		$	750,000

11_Income_Taxes_Tables

11. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax	'
	U.S. federal statutory rate	-34
	State income tax, net of federal benefit	-4
	Increase in valuation allowance	38
	Income tax provision (benefit)	0

1_Business_Details_Narrative

1. Business (Details Narrative)	52 Months Ended
	Apr. 02, 2012	Dec. 31, 2013	Dec. 31, 2012	Aug. 13, 2012
Notes to Financial Statements	'	'	'	'
Subsidiary Ownership	99.90%	'	'	'
Shares Issued	'	2,335,233,149	2,335,233,149	2,000,000,000

3_Going_Concern_Details_Narrat

3. Going Concern (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Apr. 02, 2012
Notes to Financial Statements	'	'	'
Stockholders Deficiency	($429,583)	($331,277)	'

4_Advance_payment_for_Real_Pro1

4. Advance payment for Real Property (Details Narrative) (USD $)	Feb. 19, 2014	Dec. 31, 2013	Dec. 31, 2012
Interest Rate	0.30%	15.00%	'
Interest Payable	'	'	$23,808
GBS Capital Partners, Inc.	'	'	'
Loan for Condominiums	'	750,000	'
Interest Rate	'	8.00%	'
Interest Payable	'	665,984	'

5_Investment_in_nonconsolidate1

5. Investment in non-consolidated subsidiary (Details Narrative) (USD $)	Dec. 16, 2012
Notes to Financial Statements	'
Promissory Note	$150,000
Cost of Land	$150,000
Interest in Fund	26.32%

6_Long_Term_Debt_Related_Party2

6. Long Term Debt - Related Party - Long Term Debt - Related Parties (Details) (USD $)	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Year One	$350,000
Year Two	400,000
Total	$750,000

6_Long_Term_Debt_Related_Party3

6. Long Term Debt - Related Party (Details Narrative) (USD $)	12 Months Ended		21 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'	'
Imputed Interest Rate	'	8.00%	'
Initial Debt Discount	$84,016	'	$84,016
Interest Expense	$37,857	$39,011	$76,868

7_Notes_Payable_Related_Partie

7. Notes Payable Related Parties (Details Narrative) (USD $)	12 Months Ended		21 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Feb. 19, 2014
Promissory Note Payable	$10,000	'	$10,000	'
Interest Rate	15.00%	'	15.00%	0.30%
Interest Expense	37,857	39,011	76,868	'
Promotora Alon Bell	'	'	'	'
Promissory Note Face Value	150,000	'	150,000	'
Interest Rate	11.00%	'	11.00%	'
Interest Expense	16,500	12,375	'	'
President	'	'	'	'
Promissory Note Face Value	260,000	'	260,000	'
Interest Rate	0.24%	'	0.24%	'
Interest Expense	624	'	'	'
Urban Spaces	'	'	'	'
Promissory Note Face Value	$16,089	'	$16,089	'

8_Notes_Payable_Details_Narrat

8. Notes Payable (Details Narrative) (USD $)	Feb. 19, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Bridge Loan	'	$10,000
Interest Rate	0.30%	15.00%

9_Stockholders_Equity_Details_

9. Stockholders Equity (Details Narrative) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Stock Issued, Shares	2,000,000,000	2,335,233,149
Private Placement, Value	$40,000	'
Common Stock	'	'
Stock Issued, Shares	2,000,000,000	'
Private Placement, Shares	335,200,000	'
Private Placement, Value	$335	'
Retained Earnings / Accumulated Deficit	'	'
Stock Issued, Shares	'	'

10_Related_Party_Transactions_

10. Related Party Transactions (Details Narrative) (USD $)	12 Months Ended		21 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Notes to Financial Statements	'	'	'
Partner in GBS	33.00%	'	'
Monthly Salary	$1,250	'	'
Accrued Salary Payable	$15,000	$11,250	$26,250

11_Income_Taxes_Reconciliation

11. Income Taxes - Reconciliation of Income Tax Benefit (Details)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
U.S. federal statutory rate	-34.00%
State income tax, net of federal benefit	-4.00%
Increase in valuation allowance	38.00%
Income tax provision (benefit)	0.00%

11_Income_Taxes_Details_Narrat

11. Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'	'
Tax Rate	34.00%	'
Operating Loss Carry Forward	'	$145,000

12_Subsequent_Events_Details_N

12. Subsequent Events (Details Narrative) (USD $)	2 Months Ended
	Feb. 18, 2014	Feb. 19, 2014	Dec. 31, 2013
Subsequent Events [Abstract]	'	'	'
Cash From Convertible Note	'	$260,000	'
Interest Rate	'	0.30%	15.00%
Percent of Market Price	41.50%	'	'
Principal of Note	'	107,640	'
Convertible Stock	'	$240,000,000	'