FlikMedia (CBXX) 10-K 15 Sep 14 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	31-May-14	Sep. 15, 2014	Nov. 30, 2013
Document Information [Line Items]	'	'	'
Entity Registrant Name	'FlikMedia, Inc.	'	'
Entity Central Index Key	'0001493563	'	'
Current Fiscal Year End Date	'--05-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Trading Symbol	'FLKM	'	'
Entity Common Stock, Shares Outstanding	'	45,151,287	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-May-14	'	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2014	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Public Float	'	'	$0

BALANCE_SHEETS

BALANCE SHEETS (USD $)	31-May-14	31-May-13
Current Assets:	'	'
Cash	$37,034	$100
Note receivable	325,801	0
Total Current Assets	362,835	100
Total Assets	362,835	100
Current Liabilities:	'	'
Accounts Payable and Accrued Expenses	36,676	11,092
Advances from Shareholders	0	20,000
Total Current Liabilities	36,676	31,092
Commitments and Contingencies	0	0
Stockholders' Equity (Deficit):	'	'
Preferred stock, $.001 par value; authorized 5,000,000, none issued	0	0
Common stock, $.001 par value; 70,000,000 shares authorized 25,160,000 shares issued and outstanding at May 31, 2014 and 15,100,000 shares issued and outstanding at May 31, 2013	25,060	15,100
Additional paid in capital	2,302,547	45,900
Unearned compensation	-1,289,143	0
Accumulated deficit	-712,305	-91,992
Total Stockholders' Equity (Deficit)	326,159	-30,992
Total Liabilities and Stockholders' Equity (Deficit)	$362,835	$100

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS [Parenthetical] (USD $)	31-May-14	31-May-13
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$0.00	$0.00
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Common Stock, Par or Stated Value Per Share (in dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized (in shares)	70,000,000	70,000,000
Common Stock, Shares Issued (in shares)	25,160,000	15,100,000
Common Stock, Shares Outstanding (in shares)	25,160,000	15,100,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	31-May-14	31-May-13
Revenue:	$0	$0
Total Revenue	0	0
Operating Expenses:	'	'
General & administrative	537,403	24,890
Impairment loss on patent	72,123	'
Impairment loss on inventory	10,787	'
Total Operating Expenses	620,313	24,890
NET LOSS	($620,313)	($24,890)
Weighted Average Shares Common Stock Outstanding - Basic and Diluted (in shares)	18,659,014	15,100,000
Net Loss Per Share - Basic and Diluted (in dollars per share)	($0.03)	$0

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	31-May-14	31-May-13
Operating Activities:	'	'
Net Loss	($620,313)	($24,890)
Adjustments to reconcile net (loss) to net cash used in operating activities:	'	'
Amortization of unearned compensation	185,857	'
Amortization of patent	2,877	'
Impairment loss on patent	72,123	'
Impairment loss on inventory	10,787	'
Changes in operating assets and liabilities:	'	'
Decrease in inventory	-10,787	'
Increase in accounts payable	25,584	6,691
Net Cash Used in Operating Activities	-333,872	-18,199
Investing Activities:	'	'
Payment for note receivable	-325,801	0
Net Cash Used in Investing Activities	-325,801	0
Financing Activities:	'	'
Issuance of common stock for cash	966,607	'
Purchase of common shares for the treasury	-300,000	'
Advances from shareholders	30,000	10,000
Net Cash Provided by Financing Activities	696,607	10,000
Net Increase (Decrease) in Cash	36,934	-8,199
Cash at Beginning of Period	100	8,299
Cash at End of Period	37,034	100
Supplemental disclosure of non-cash investing and financing activities:	'	'
Issuance of stock for patent	75,000	'
Issuance of stock for services	1,475,000	'
Related party debt forgiven	$50,000	'

STATEMENT_OF_STOCKHOLDERS_EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Unearned Compensation [Member]	Retained Earnings [Member]
BALANCE at May. 31, 2012	($6,102)	$0	$15,100	$45,900	$0	($67,102)
BALANCE (in shares) at May. 31, 2012	'	0	15,100,000	'	'	'
Net Income (loss)	-24,890	'	'	'	0	-24,890
BALANCE at May. 31, 2013	-30,992	0	15,100	45,900	0	-91,992
BALANCE (in shares) at May. 31, 2013	'	0	15,100,000	'	'	'
Stock issued for cash	1,113,500	'	4,460	1,109,040	0	'
Stock issued for cash (in shares)	'	'	4,460,000	'	'	'
Stock issued for services	-100,000	'	5,500	1,369,500	-1,475,000	'
Stock issued for services (in shares)	'	'	5,500,000	'	'	'
Unearned compensation amortization	185,857	'	'	'	185,857	'
Capital raise commission and fees	-271,893	'	'	-271,893	'	'
Forgiveness of debt - related party	50,000	'	'	50,000	'	'
Net Income (loss)	-620,313	'	'	'	'	-620,313
BALANCE at May. 31, 2014	$326,159	$0	$25,060	$2,302,547	($1,289,143)	($712,305)
BALANCE (in shares) at May. 31, 2014	'	0	25,060,000	'	'	'

STATEMENT_OF_STOCKHOLDERS_EQUI1

STATEMENT OF STOCKHOLDERS' EQUITY [Parenthetical] (USD $)	31-May-14	31-May-13
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$0.00	$0.00
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized (in shares)	70,000,000	70,000,000

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	31-May-14
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION
	NATURE OF OPERATIONS
	CrossBox, Inc. (the “Company” or “we”) was incorporated in the State of Nevada on July 29, 2009, under the name Go Green Directories, Inc. We are a development stage company and have not commenced any operations other than initial corporate formation and capitalization, the building of a website, and the development of our business plan.
	Subsequent to the Company’s acquisition of the First Rate Boxing assets, management met with consultants and experts within the fitness industry to pursue our strategy of developing business focused around content for the fitness industry. While we received some cursory interest, it has become obvious that the best interests of the shareholders would be best served by actively seeking an alternative business strategy through acquisition or merger.
	Change of Name
	In contemplation of the Merger, on July 7, 2014, and pursuant to Nevada Revised Statute 92A.180, we merged our newly formed Nevada corporate subsidiary, FlikMedia, Inc., with and into Crossbox, Inc. and changed the corporate name of our Company to FlikMedia, Inc.
	BASIS OF PRESENTATION
	These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States.

NATURE_OF_SIGNIFICANT_ACCOUNTI

NATURE OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	31-May-14
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 2 – NATURE OF SIGNIFICANT ACCOUNTING POLICIES
	CASH AND CASH EQUIVALENTS
	The Company considers all highly liquid debt instruments purchased with maturity of three months or less to be cash equivalents.
	INVENTORY
	Inventory, consisting of boxing apparatuses, is stated at the lower of cost or net realizable value, on a first-in, first-out basis. As of May 31, 2014, the Company determined its inventory of boxing apparatuses was impaired, due to its inability to sell these items, and recorded a related impairment loss of $10,787.
	PATENT
	Patents are amortized over their legal lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of patents may be adjusted. As of May 31, 2014, the Company determined its patent was impaired, due to the Company’s change in business operations, and recorded a related impairment loss of $72,123.
	REVENUE RECOGNITION
	The Company recognizes revenue at the time services are performed.
	USE OF ESTIMATES
	The preparation of the Company’s financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates.
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company’s short-term financial instruments consist of cash and cash equivalents and accounts payable. The carrying amounts of these financial instruments approximate fair value because of their short-term maturities. The Company does not hold or issue financial instruments for trading purposes nor does it hold or issue interest rate or leveraged derivative financial instruments.
	NET LOSS PER SHARE
	Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common stock shares outstanding during the year. Diluted loss per share is computed by dividing net loss available to common stockholders by the weighted-average number of common stock shares outstanding during the year plus potential dilutive instruments such as stock options and warrants. Basic and diluted loss per share is the same for the Company. As of May 31, 2014 and 2013, the Company did not have any common stock equivalents outstanding.
	INCOME TAXES:
	The Company uses the asset and liability method of accounting for income taxes. This method requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of certain assets and liabilities. Deferred income tax assets and liabilities are computed annually for the difference between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities.
	CONCENTRATION OF CREDIT RISK:
	Financial instruments that potentially subject the Company to a concentration of credit risk consist principally of cash. During the year the Company did not maintain cash deposits at financial institution in excess of the $100,000 limit covered by the Federal Deposit Insurance Corporation.
	RECENT ACCOUNTING PRONOUNCEMENTS
	In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of May 31, 2014.
	The Company does not expect the adoption of any other recent accounting pronouncements to have a material impact on its financial statements.

NOTE_RECEIVABLE

NOTE RECEIVABLE	12 Months Ended
	31-May-14
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	NOTE 3 – NOTE RECEIVABLE
	Following the execution of the May 12, 2014 agreement and plan of merger, at the request of Flikdate, on May 23, 2014, FlikMedia made a $325,000 loan to an unrelated entity Social Technology Holdings, Inc., evidenced by a 90 day, 6% note, secured by a lien on the assets of the borrower. A third party company agreed to purchase the note from the Company for the principal amount plus accrued interest, in the event that the borrower has not repaid the loan by the maturity date. On September 10, 2014 the Company agreed to extend the maturity date to November 15, 2014.

PATENT

PATENT	12 Months Ended
	31-May-14
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	NOTE 4 – PATENT
	On January 14, 2014, the Company entered into an assignment agreement with Jeffrey Crawford pursuant to which Mr. Crawford assigned to the Company patent no. 8,371,095 entitled “Speed Bag Apparatus” held by him and his affiliate First Rate Boxing. Under the terms of the assignment, the Company issued First Rate Boxing 2,500,000 shares of treasury stock, valued at $0.03 per share, for the patent. The patent has a 14 year term. Related amortization for the year ended May 31, 2014 was $2,877.
	Due to the Company’s merger and change in business operations, the Company determined this patent was impaired and recorded a related impairment loss of $72,123 as of May 31, 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	31-May-14
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	NOTE 5 – RELATED PARTY TRANSACTIONS
	During the years ended May 31, 2014 and 2013, related parties advanced $30,000 and $10,000, respectively, to the Company for working capital. During the year ended May 31, 2014, related parties forgave $50,000 in debt due to a change in control. This forgiveness of debt was recorded as an adjustment to additional paid-in capital.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	31-May-14
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 6 – INCOME TAXES
	The Company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on differences between financial reporting and the tax bases of the assets and liabilities and are measured using the enacted tax rates and laws that will be in effect, when the differences are expected to be reversed. An allowance against deferred tax assets is recorded, when it is more likely than not, that such tax benefits will not be realized.
	Fiscal	Estimated		NOL	Estimated		Valuation		Net Tax
	Year Ended	NOL		Expires	Tax		Allowance		Benefit
		Carry-			Benefit from
		Forward			NOL
	2010	$	28,540	2030	$	9,704	$	-9,704	$	-
	2011		33,760	2031		11,478		-11,478		0
	2012		4,802	2032		1,633		-1,633		0
	2013		24,890	2033		8,463		-8,463		0
	2014		537,403	2034		182,717		-182,717		0
		$	629,395		$	213,995	$	-213,995	$	-
	The total valuation allowance as of May 31, 2014 was $213,995, which increased by $182,717 for the year ended May 31, 2014. The NOL for the year ended May 31, 2014 ($537,403) equals the net loss for the year ($620,313) less permanent differences related to the impairment losses on the patent ($72,123) and the inventory ($10,787).
	As of May 31, 2014 and 2013, the Company has no unrecognized income tax benefits. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as tax expense. No interest or penalties have been recorded during the years ended May 31, 2014, and 2013 and no interest or penalties have been accrued as of May 31, 2014 and 2013. As of May 31, 2014 and 2013, the Company did not have any amounts recorded pertaining to uncertain tax positions.
	The tax years from 2010 and forward remain open to examination by federal and state authorities due to net operating loss and credit carryforwards. The Company is currently not under examination by the Internal Revenue Service or any other taxing authorities.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	31-May-14
Stockholders Equity Note [Abstract]	'
Stockholders Equity Note Disclosure [Text Block]	'
	NOTE 7 - STOCKHOLDERS’ EQUITY
	Pursuant to an agreement dated January 7, 2014, as amended, the Company repurchased from Brageo Holdings, Inc., as agent for Messrs. Kerster, Hodyno and other original stockholders, an aggregate of 10,000,000 Company shares, for the aggregate sum of $300,000, or $0.03 per share. The Company granted 7,500,000 of such shares held in our treasury, at a value of $0.03 per share, to members of our management, David Walters (2,500,000), Peter Wells (2,500,000) and Joe Lopez (2,500,000) for services rendered, over a three-year period. These shares are subject to certain time and continued employment restrictions. The restrictions lapse on the earlier of January 7, 2017 or a change of control of the Company.
	On January 14, 2014 the Company issued an aggregate of 5,000,000 additional shares of its common stock to each of Messrs. Walters, Wells, Lopez, BDMG, Inc. and First Rate Boxing in equal 1,000,000 share amounts in consideration for services rendered.
	During the three months ended February 28, 2014, an aggregate of $725,000 was raised from 11 non-US persons at a price of $0.25 per share, for 2,900,000 shares of the Company common stock.
	On March 18, 2014 the Company completed the sale of an additional 600,000 shares of its common stock to two new non-US persons and 960,000 shares of its common stock to three existing investors in exchange for cash investments totaling $390,000 or $0.25 per share. In addition, the Company issued 500,000 additional shares as a finder’s fee to an unaffiliated third party.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	31-May-14
Going Concern [Abstract]	'
Going Concern [Text Block]	'
	NOTE 8 – GOING CONCERN
	The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying financial statements, the Company has no sales and has incurred net losses of $712,305 since inception. The future of the Company is dependent upon its ability to obtain financing and upon future profitable operations from the development of its mineral properties. Management has plans to seek additional capital through a private placement and public offering of its common stock. The financial statements do not include any adjustments relating to the recoverability and classifications of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	31-May-14
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 9 – SUBSEQUENT EVENTS
	Agreement and Plan of Merger
	On May 12, 2014, FD Acquisition Corp., a newly formed Delaware subsidiary of the Company (“MergerCo”) and the Company entered into an agreement and plan of merger with Flikdate, Inc., a Delaware corporation (“Flikdate”). Effective as of June 30, 2014, the Company, MergerCo and Flickdate amended and restated in its entirety the agreement and plan of merger (the “Merger Agreement”). On July 25, 2014, the transactions contemplated by the Merger Agreement were consummated and MergerCo was merged with and into Flikdate (the “Merger”), with Flikdate as the surviving corporation of the Merger.
	In a related transaction, in June 2014, FlikMedia returned for cancellation a total of 12,300,000 shares of Company Common Stock that had previously been issued to related parties of the Company.
	In July 2014, under a proposed settlement agreement, the Company issued 100,000 shares of common stock to a previous related party  .

NATURE_OF_SIGNIFICANT_ACCOUNTI1

NATURE OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	31-May-14
Accounting Policies [Abstract]	'
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	CASH AND CASH EQUIVALENTS
	The Company considers all highly liquid debt instruments purchased with maturity of three months or less to be cash equivalents.
Inventory, Policy [Policy Text Block]	'
	INVENTORY
	Inventory, consisting of boxing apparatuses, is stated at the lower of cost or net realizable value, on a first-in, first-out basis. As of May 31, 2014, the Company determined its inventory of boxing apparatuses was impaired, due to its inability to sell these items, and recorded a related impairment loss of $10,787.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	'
	PATENT
	Patents are amortized over their legal lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of patents may be adjusted. As of May 31, 2014, the Company determined its patent was impaired, due to the Company’s change in business operations, and recorded a related impairment loss of $72,123.
Revenue Recognition, Policy [Policy Text Block]	'
	REVENUE RECOGNITION
	The Company recognizes revenue at the time services are performed.
Use of Estimates, Policy [Policy Text Block]	'
	USE OF ESTIMATES
	The preparation of the Company’s financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company’s short-term financial instruments consist of cash and cash equivalents and accounts payable. The carrying amounts of these financial instruments approximate fair value because of their short-term maturities. The Company does not hold or issue financial instruments for trading purposes nor does it hold or issue interest rate or leveraged derivative financial instruments.
Earnings Per Share, Policy [Policy Text Block]	'
	NET LOSS PER SHARE
	Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common stock shares outstanding during the year. Diluted loss per share is computed by dividing net loss available to common stockholders by the weighted-average number of common stock shares outstanding during the year plus potential dilutive instruments such as stock options and warrants. Basic and diluted loss per share is the same for the Company. As of May 31, 2014 and 2013, the Company did not have any common stock equivalents outstanding.
Income Tax, Policy [Policy Text Block]	'
	INCOME TAXES:
	The Company uses the asset and liability method of accounting for income taxes. This method requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of certain assets and liabilities. Deferred income tax assets and liabilities are computed annually for the difference between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	CONCENTRATION OF CREDIT RISK:
	Financial instruments that potentially subject the Company to a concentration of credit risk consist principally of cash. During the year the Company did not maintain cash deposits at financial institution in excess of the $100,000 limit covered by the Federal Deposit Insurance Corporation.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of May 31, 2014.
	The Company does not expect the adoption of any other recent accounting pronouncements to have a material impact on its financial statements.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	31-May-14
Income Tax Disclosure [Abstract]	'
Summary of Operating Loss Carryforwards [Table Text Block]	'
	Fiscal	Estimated		NOL	Estimated		Valuation		Net Tax
	Year Ended	NOL		Expires	Tax		Allowance		Benefit
		Carry-			Benefit from
		Forward			NOL
	2010	$	28,540	2030	$	9,704	$	-9,704	$	-
	2011		33,760	2031		11,478		-11,478		0
	2012		4,802	2032		1,633		-1,633		0
	2013		24,890	2033		8,463		-8,463		0
	2014		537,403	2034		182,717		-182,717		0
		$	629,395		$	213,995	$	-213,995	$	-

NATURE_OF_SIGNIFICANT_ACCOUNTI2

NATURE OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	12 Months Ended
	31-May-14
Accounting Policies [Line Items]	'
Federal Deposit Insurance Limit	$100,000
Asset Impairment Charges	10,787
Impairment of Intangible Assets, Finite-lived	$72,123

NOTE_RECEIVABLE_Details_Textua

NOTE RECEIVABLE (Details Textual) (USD $)	12 Months Ended
	31-May-14	23-May-14	31-May-13
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Notes, Loans and Financing Receivable, Net, Current	$325,801	$325,000	$0
Receivable with Imputed Interest, Effective Yield (Interest Rate)	6.00%	'	'
Receivable with Imputed Interest, Due Date	15-Nov-14	'	'

PATENT_Details_Textual

PATENT (Details Textual) (USD $)	3 Months Ended	12 Months Ended	0 Months Ended
	Feb. 28, 2014	31-May-14	Jan. 14, 2014
			Mr. Crawford [Member]
Finite-Lived Intangible Assets [Line Items]	'	'	'
Stock Issued During Period, Shares, Treasury Stock Reissued	'	'	2,500,000
Stock Issued During Period Price Per Share	$0.25	'	$0.03
Finite-Lived Intangible Asset, Useful Life	'	'14 years	'
Amortization of Intangible Assets	'	$2,877	'
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	'	$72,123	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	12 Months Ended
	31-May-14	31-May-13
Related Party Transaction [Line Items]	'	'
Proceeds from Related Party Debt	$30,000	$10,000
Debt Instrument, Decrease, Forgiveness	$50,000	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	31-May-14
Operating Loss Carryforwards [Line Items]	'
Estimated NOL Carry-Forward	$629,395
Estimated Tax Benefit from NOL	213,995
Valuation Allowance	-213,995
Net Tax Benefit	0
Fiscal Year Ended 2010 [Member]	'
Operating Loss Carryforwards [Line Items]	'
Estimated NOL Carry-Forward	28,540
NOL Expires	'2030
Estimated Tax Benefit from NOL	9,704
Valuation Allowance	-9,704
Net Tax Benefit	0
Fiscal Year Ended 2011 [Member]	'
Operating Loss Carryforwards [Line Items]	'
Estimated NOL Carry-Forward	33,760
NOL Expires	'2031
Estimated Tax Benefit from NOL	11,478
Valuation Allowance	-11,478
Net Tax Benefit	0
Fiscal Year Ended 2012 [Member]	'
Operating Loss Carryforwards [Line Items]	'
Estimated NOL Carry-Forward	4,802
NOL Expires	'2032
Estimated Tax Benefit from NOL	1,633
Valuation Allowance	-1,633
Net Tax Benefit	0
Fiscal Year Ended 2013 [Member]	'
Operating Loss Carryforwards [Line Items]	'
Estimated NOL Carry-Forward	24,890
NOL Expires	'2033
Estimated Tax Benefit from NOL	8,463
Valuation Allowance	-8,463
Net Tax Benefit	0
Fiscal Year Ended 2014 [Member]	'
Operating Loss Carryforwards [Line Items]	'
Estimated NOL Carry-Forward	537,403
NOL Expires	'2034
Estimated Tax Benefit from NOL	182,717
Valuation Allowance	-182,717
Net Tax Benefit	$0

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	12 Months Ended		58 Months Ended
	31-May-14	31-May-13	31-May-14
Operating Loss Carryforwards [Line Items]	'	'	'
Deferred Tax Assets, Valuation Allowance	$213,995	'	$213,995
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	182,717	'	'
Operating Loss Carryforwards	-629,395	'	-629,395
Impairment of Intangible Assets, Finite-lived	-72,123	'	'
Impairment of Long-Lived Assets Held-for-use	-10,787	'	'
Net Income (Loss) Attributable to Parent, Total	-620,313	-24,890	-712,305
Fiscal Year Ended 2014 [Member]	'	'	'
Operating Loss Carryforwards [Line Items]	'	'	'
Deferred Tax Assets, Valuation Allowance	182,717	'	182,717
Operating Loss Carryforwards	($537,403)	'	($537,403)

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS' EQUITY (Details Textual) (USD $)

0 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

0 Months Ended

Jan. 07, 2014

Jan. 14, 2014

Feb. 28, 2014

31-May-14

Mar. 18, 2014

Mar. 18, 2014

Mar. 18, 2014

Jan. 07, 2014

Jan. 14, 2014

Jan. 07, 2014

Jan. 14, 2014

Jan. 07, 2014

Jan. 14, 2014

Jan. 14, 2014

Jan. 14, 2014

Jan. 14, 2014

Two New Non US Persons [Member]

Three Existing Investors [Member]

Unaffiliated Third Party [Member]

David Walters [Member]

David Walters [Member]

Peter Wells [Member]

Peter Wells [Member]

Joe Lopez [Member]

Joe Lopez [Member]

First Rate Boxing [Member]

BDMG Inc [Member]

Mr. Crawford [Member]

Class of Stock [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Issued for Services

'

5,000,000

'

'

'

'

'

2,500,000

1,000,000

2,500,000

1,000,000

2,500,000

1,000,000

1,000,000

1,000,000

'

Stock Issued During Period, Value, New Issues

'

'

$725,000

$1,113,500

'

$390,000

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period Price Per Share

'

'

$0.25

'

'

$0.25

'

'

'

'

'

'

'

'

'

$0.03

Stock Issued During Period, Shares, New Issues

'

'

2,900,000

'

600,000

960,000

500,000

'

'

'

'

'

'

'

'

'

Treasury Stock, Shares, Acquired

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments for Repurchase of Common Stock

$300,000

'

'

$300,000

'

'

'

'

'

'

'

'

'

'

'

'

Treasury Stock Acquired Par Value

$0.03

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Treasury Stock, Number of Shares Held

7,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

GOING_CONCERN_Details_Textual

GOING CONCERN (Details Textual) (USD $)	12 Months Ended		58 Months Ended
	31-May-14	31-May-13	31-May-14
Going Concern [Line Items]	'	'	'
Net Income (Loss) Attributable to Parent, Total	($620,313)	($24,890)	($712,305)

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual)	3 Months Ended	1 Months Ended
	Feb. 28, 2014	Jul. 31, 2014	Jun. 30, 2014
		Subsequent Event [Member]	Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'
Stock Issued During Period, Shares, New Issues	2,900,000	100,000	'
Stock Returned During Period For Cancellation	'	'	12,300,000