Two Hands (TWOH) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 14, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Innovative Product Opportunities Inc.	'
Entity Central Index Key	'0001494413	'
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?	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	500,000,000
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$4,751	$2,268
Total current assets	4,751	2,268
Property and equipment, net	635	'
Total assets	5,386	2,268
Current liabilities	'	'
Accounts payable and accrued liabilities	11,399	8,234
Customer deposit	58,000	'
Convertible notes	2,730	'
Notes payable	86,895	78,417
Due to related party	76,895	73,602
Total current liabilities	235,919	160,253
Total liabilities	235,919	160,253
Stockholders’ deficit	'	'
Preferred Stock	'	'
Common Stock	50,000	34,800
Additional paid-in capital	5,825,000	5,735,800
Accumulated deficit during development stage	-6,105,533	-5,928,585
Total stockholders’ deficit	-230,533	-157,985
Total liabilities and stockholders’ deficit	$5,386	$2,268

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	500,000,000	348,000,000
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, issued	0	0
Unamortized debt discount	$6,370	$0

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		9 Months Ended		54 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'	'
Sales	'	'	'	'	$21,000
Cost of sales	'	'	'	'	'
Gross profit	'	'	'	'	21,000
Operating expenses	'	'	'	'	'
Bad debts	'	'	'	'	21,000
General and administrative	41,840	7,340	83,683	96,025	287,668
Stock-based compensation - consulting services	'	47,668	76,000	197,000	5,588,000
Total expenses	41,840	55,008	159,683	293,025	5,896,668
Net operating loss	-41,840	-55,008	-159,683	-293,025	-5,875,668
Gain on settlement of accounts receivable	'	'	'	'	336,000
Other-than-temporary impairment loss on securities	'	'	'	'	-124,950
Loss on cancellation of securities	'	'	'	'	-211,050
Loss on debt settlement	'	'	'	'	212,600
Interest	-12,015	'	-17,265	'	-17,265
Total other income (loss)	-12,015	'	-17,265	'	-229,865
Net loss for the period	($53,855)	($55,008)	($176,948)	($293,025)	($6,105,533)
Net loss per common share - basic	$0	$0	$0	$0	'
Weighted average number of common shares outstanding – basic	486,293,478	170,417,581	383,362,578	144,208,789	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended		54 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows from operating activities	'	'	'
Net loss for the period	($176,948)	($293,025)	($6,105,533)
Depreciation	58	'	58
Shares issued to founder	'	'	2,000
Stock issued for services	76,000	197,000	5,588,000
Loss on debt settlement	'	'	212,600
Accretion of debt discount	16,880	'	11,630
Change in operating assets and liabilities	'	'	'
Increase in accounts payable and accrued liabilities	3,165	6,248	11,399
Increase in customer deposit	58,000	'	58,000
Net cash used in operating activities	-22,845	-89,777	-216,596
Purchase of equipment	-693	'	-693
Net cash used in investing activities	-693	'	-693
Cash flows from financing activities	'	'	'
Advances from related party	4,427	28,494	343,320
Repayment of advances to related party	-1,134	-16,541	-236,425
Proceeds from notes payable	22,728	86,250	142,645
Repayment of notes payable	'	-15,000	-27,500
Net cash provided by financing activities	26,021	83,203	222,040
Net change in cash	2,483	-6,574	4,751
Cash, beginning of the period	2,268	6,642	'
Cash, end of the period	4,751	68	4,751
Supplemental disclosure of non-cash investing and financing activities	'	'	'
Conversion of due to related party for common stock	'	'	30,000
Conversion of notes payable for common stock	12,400	'	12,400
Beneficial conversion feature	$870	'	$870

NATURE_OF_OPERATIONS_AND_BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	'
	NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION
	Innovative Product Opportunities Inc. (the "Company" or "Innovative") was incorporated on April 3, 2009 in the State of Delaware and established a fiscal year end of December 31. The Company is a development stage enterprise organized to provide product development. The Company is currently in the development stage as defined in Financial Accounting Standards Board ("FASB") Accounting Standard Codification ("ASC") 915.
	On March 1, 2012 the company entered into a license agreement with Szar International, Inc. (dba Cigar & Spirits Magazine) (-Cigar & Spirits-) and moved offices to our new California address with Cigar and Spirits. The agreement grants Innovative the right to market the products of Cigar & Spirits including but not limited to the sales, promotion, and advertising vehicles of the Magazine. There are no specific rent terms included in the license agreement but verbally they have agreed to allow Innovative to use their office on an on-going basis free of additional charge. On July 8, 2013, Innovative received written notice that Cigar & Spirits will cancel the license agreement on August 1, 2013.
	Restatement:
	The balance sheet, statement of operations and the statement of cash flows for the three and nine months ended September 30, 2012 have been restated to exclude the operations and cash flows of Cigar & Spirits. On April 11, 2013, the Company reconsidered its original conclusion and determined that the Company is not the primary beneficiary of Cigar & Spirits since it does not have (1) the responsibility to absorb the losses of Cigar & Spirits (2) the ability to direct the activities of Cigar & Spirits. As such, the original Form 10-Q filed by the Company for the quarterly periods ended March 31, 2012, September 30, 2012 and September 30, 2012 should not be relied on.
	A summary of the effect of the restatement is as follows:
		As Reported			Restatement			As Restated
	Balance sheet as of September 30, 2012
	Non-controlling interest	$	(82,923	)	$	82,923		$	-
	Statement of Income - For the Three Months Ended September 30, 2012
	Revenue	$	58.902		$	(58,902	)	$	-
	Cost of sales	$	14,295		$	(14,295	)	$	-
	General and administrative expense	$	84,730		$	(77,390	)	$	7,340
	Stock-based compensation	$	47,668		$	-		$	47,668
	Net loss attributed to non-controlling interest	$	32,783		$	(32,783	)
								$	-
	Net loss	$	(55,008	)	$	-		$	(55,008	)
	Net loss per share	$	(0.00	)	$	-		$	(0.00	)
	Statement of Income - For the Nine months Ended September 30, 2012
	Revenue	$	103,546		$	(103,546	)	$	-
	Cost of sales	$	17,973		$	(17,973	)	$	-
	General and administrative expense	$	247,973		$	(151,948	)	$	96,025
	Stock-based compensation	$	197,000		$	-		$	197,000
	Net loss attributed to non-controlling interest	$	66,375		$	(66,375	)
								$	-
	Net loss	$	(293,025	)	$	-		$	(293,025	)
	Net loss per share	$	(0.00	)	$	-		$	(0.00	)
	Statement of Cash Flows - For the Nine months Ended September 30, 2012
	Net cash flows used in operating activities	$	(140,401	)	$	50,624
								$	(89,777	)
	Net cash provided by investing activities	$	948		$	(948	)
								$	-
	Net cash provided by financing activities	$	137,682		$	(54,479	)
								$	83,203
	Net change in cash	$	(1,771	)	$	(4,803	)	$	(6,574	)

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	BASIS OF PRESENTATION
	The accompanying unaudited financial statements of Innovative Product Opportunities Inc. have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The financial statements should be read in conjunction with the annual financial statements for the year ended December 31, 2012 of Innovative Product Opportunities Inc. in our Form 10-K filed on April 15, 2013.
	The interim financial statements present the balance sheets, statements of operations and cash flows of Innovative Product Opportunities Inc. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States.
	The interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial position as of September 30, 2013 and the results of operations and cash flows presented herein have been included in the financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year.
	GOING CONCERN
	The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company does not have significant operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has an accumulated deficit during development stage at September 30, 2013 and December 31, 2012 of $6,105,533 and $5,928,585, respectively. The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief Executive Officer. The Company's officers and directors have committed to advancing certain operating costs of the Company.
	USE OF ESTIMATES AND ASSUMPTIONS
	Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
	CASH AND CASH EQUIVALENTS
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
	NET LOSS PER SHARE
	Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. There were no potentially dilutive securities outstanding during the periods presented.
	REVENUE RECOGNITION
	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. Net sales under certain long-term contracts for product design, which may provide for periodic payments, are recognized under the percentage-of-completion method. Estimated cost-at-completion for these contracts are reviewed on a routine periodic basis, and adjustments are made periodically to the estimated cost-at-completion, based on actual costs incurred, progress made, and estimates of the costs required to complete the contractual requirements. When the estimated cost-at-completion exceeds the contract value, the contract is written down to its net realizable value, and the loss resulting from cost overruns is immediately recognized.
	To properly match net sales with costs, certain contracts may have revenue recognized in excess of billings (unbilled revenues), and other contracts may have billings in excess of net sales recognized (customer deposits). Under long-term contracts, the prerequisites for billing the customer for periodic payments generally involve the Company's achievement of contractually specific, objective milestones.
	Revenue for services contracts will be recognized under a proportional performance model if the following criteria are met (i) the arrangement provides for periodic billings as services are provided (ii) the customer receives value as the services as rendered, not just upon the completion of the services and (iii) the customer need not re-perform services that it has already received if it terminates the service contract early and hires another service provider to complete the service deliverable. If these criteria are not met, the Company will recognize revenue on the service contracts using the completed contract method.
	STOCK-BASED COMPENSATION
	The Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation expense over the requisite service period.
	The Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty's performance is completed.
	RECENT ACCOUNTING PRONOUNCEMENTS
	There have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the quarter ended September 30, 2013 or which are expected to impact future periods, that were not already adopted and disclosed in prior periods.

CUSTOMER_DEPOSITS

CUSTOMER DEPOSITS	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
CUSTOMER DEPOSITS	'
	NOTE 3 - CUSTOMER DEPOSITS
	During the nine month period ended September 30, 2013, the company invoiced and received cash in the amount of $58,000 for a new product design project on behalf of two customers. In accordance with the revenue recognition policy of the Company, all revenue has been deferred since the Company recognize revenue under this service contract using the completed contract method.
	The customer deposits were received by two customers who are shareholders and note holders of the Company. One customer, Al Kau, paid invoices totaling $29,000 in cash holds notes payable of $33,250 and a convertible note of $2,730 (net of debt discount of $6,370) in the Company at September 30, 2013 and is a 6.0% shareholder at September 30, 2013. The second customer, Aaron Shrira, also paid invoices totaling $29,000 in cash holds notes payable of $42,917 in the Company at September 30, 2013 and is a 0% shareholder at September 30, 2013.

CONVERTIBLE_NOTES

CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
CONVERTIBLE NOTES	'
	NOTE 4 – CONVERTIBLE NOTES
	On June 18, 2013, the Company amended an unsecured, non-interest bearing promissory note payable on demand with a carrying value $1,750 issued to the Cellular Connection Ltd. The modification of the Note has been accounted for as debt extinguishment and the issuance of a new debt instrument. Under the terms of the Side Letter Agreement, the Note has a fixed conversion price of $0.0001 per share of the Company’s common stock. In additional, as a result of the modification the face value of the Note was increased from $1,750 to $3,500 resulting in a finance charge of $1,750. The note bears interest at 20% per annum and allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note and mature one year from the day of their respective issuance. The amendment of the terms of Promissory Note resulted in a beneficial conversion feature of $3,500 since the closing price of common stock on June 18, 2013 exceeded the fixed conversion price. The beneficial conversion feature of $3,500 is included in additional paid-in capital. On June 18, 2013 the holder of the note converted $3,500 of principal plus accrued interest into 35,000,000 shares of the Company's common stock.
	On July 2, 2013, the Company agreed to amend the term of an unsecured, non-interest bearing promissory note payable on demand with a carrying value $12,500 issued to the Al Kau, Al Kau is a consultant, investor and customer of the Company. Under the terms of the Side Letter Agreement, the issue price of the Note is $12,500 with a face value of $18,000 and the terms of the Note include a fixed conversion price of $0.0001 per share of Company’s common stock and a maturity date of May 10, 2014. The amendment of the terms of the Note resulted in a beneficial conversion feature of $12,500 since the closing price of common stock on July 2, 2013 exceeded the fixed conversion price. The beneficial conversion feature of $12,500 is included in additional paid-in capital. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On July 11, 15 and 16, 2013 the holder of the note converted $8,900 of principal plus accrued interest into 89,000,000 shares of the Company's common stock. Accreted interest expense of $11,630 as result of the amortization of the debt discount is included in interest expense in the statement of operations for the three and nine months ended September 30, 2013.

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
	NOTE 5 – NOTES PAYABLE
	On January 8, 2013, the Company issued a promissory note in the amount of $6,000 from Al Kau. This note is unsecured, bears no interest and is payable on demand by the note holder.
	On February 2, 2013, the Company issued a promissory note in the amount of $6,000 to Al Kau. This note is unsecured, bears no interest and is payable on demand by the note holder.
	On February 22, 2013, the Company issued a promissory note in the amount of $6,000 to The Cellular Connection Limited. This note is unsecured, bears no interest and is payable on demand by the note holder.
	On June 6, 2013, the Company issued a promissory note in the amount of $4,728 to The Cellular Connection Limited. This note is unsecured, bears no interest and is payable on demand by the note holder.

DUE_TO_RELATED_PARTY

DUE TO RELATED PARTY	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
DUE TO RELATED PARTY	'
	NOTE 6 – DUE TO RELATED PARTY
	As of September 30, 2013 and December 31, 2012 advances of $76,895 and $73,602 respectively, were due to the Company's Chief Executive Officer. The balances are non-interest bearing, unsecured and have no specified terms of repayment.

STOCKHOLDERS_EQUITY

STOCKHOLDERSb EQUITY	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCKHOLDERSb EQUITY	'
	NOTE 7 - STOCKHOLDERS’ EQUITY
	On August 6, 2013, the Company filed with State of Delaware a Certificate of Designation to amend the Certificate of Incorporation. The amendment increases the total number of shares of which the Company share has the authority to issue to 3,001,000,000 shares consisting of 3,000,000,000 shares of common stock, par value $0.0001 per share and 1,000,000 shares of preferred stock, par value $0.001 per share. All share information has been revised to reflect the increase in the total number of shares.
	The Company is authorized to issue an aggregate of 3,000,000,000 common shares with a par value of $0.0001 per share and 1,000,000 shares of preferred stock with a par value of $0.001 per share. No preferred shares have been issued.
	On April 30, 2013, the Company received for no consideration 12,000,000 shares of its common stock for cancellation, the effect of the cancellation of shares was immaterial thus no retroactive treatment was applied.
	On May 8, 2013, the Company issued 40,000,000 shares of common stock to Stuart Turk and Lincoln Salazar valued at $76,000 as stock-based compensation for business development and consulting services.
	On June 18, 2013, The Cellular Connection Limited converted $3,500 of principal and interest of a convertible note into 35,000,000 shares of the Company’s common stock at a fixed conversion price of $0.0001 per share.
	On July 11, 15 and 16, 2013 Al Kau, consultant, investor and customer of the Company, the holder of a convertible note converted $8,900 of principal plus accrued interest into 89,000,000 shares of the Company's common stock.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8 – SUBSEQUENT EVENTS
	From November 4, 2013 to November 8, 2013, the Company authorized the issue of 485,000,000 of shares of common stock to consultants for services. The Chief Executive Officer is currently holding these shares certificate until the agreements with the consultants are executed. The Company does not consider these shares to be issued and outstanding because the certificates are held and controlled by the Company.
	The Company expects to execute agreements with the following consultants:
	Expected Consultant	Expected Shares of Common Stock of the Company to be Issued for Consideration for Anticipated Services	Description of Anticipated Services
	Tony Diveronica	49,000,000	Development, implementation and maintenance of sound business strategies including identification of suitable merger and acquisition candidates.
	Steve Roy	49,000,000	Development, implementation and maintenance of sound business strategies including website development.
	Stuart Turk	89,000,000	Development, implementation and maintenance of sound business strategies including identification of suitable merger and acquisition candidates.
	Al Kau	50,000,000	Development, implementation and maintenance of sound business strategies including identification of suitable merger and acquisition candidates.
	Aaron Shrira	50,000,000	Development, implementation and maintenance of sound business strategies including identification of suitable merger and acquisition candidates.
	Robert McLean	65,000,000	Chief Financial Officer compensation.
	Grant Stummer	65,000,000	Directors’ fees.
	Bill Reil	68,000,000	Development, implementation and maintenance of sound business strategies including identification of suitable merger and acquisition candidates.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	BASIS OF PRESENTATION
	The accompanying unaudited financial statements of Innovative Product Opportunities Inc. have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The financial statements should be read in conjunction with the annual financial statements for the year ended December 31, 2012 of Innovative Product Opportunities Inc. in our Form 10-K filed on April 15, 2013.
	The interim financial statements present the balance sheets, statements of operations and cash flows of Innovative Product Opportunities Inc. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States.
	The interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial position as of September 30, 2013 and the results of operations and cash flows presented herein have been included in the financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year.
GOING CONCERN	'
	GOING CONCERN
	The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company does not have significant operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has an accumulated deficit during development stage at September 30, 2013 and December 31, 2012 of $6,105,533 and $5,928,585, respectively. The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief Executive Officer. The Company's officers and directors have committed to advancing certain operating costs of the Company.
USE OF ESTIMATES AND ASSUMPTIONS	'
	USE OF ESTIMATES AND ASSUMPTIONS
	Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
CASH AND CASH EQUIVALENTS	'
	CASH AND CASH EQUIVALENTS
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
NET LOSS PER SHARE	'
	NET LOSS PER SHARE
	Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. There were no potentially dilutive securities outstanding during the periods presented.
REVENUE RECOGNITION	'
	REVENUE RECOGNITION
	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. Net sales under certain long-term contracts for product design, which may provide for periodic payments, are recognized under the percentage-of-completion method. Estimated cost-at-completion for these contracts are reviewed on a routine periodic basis, and adjustments are made periodically to the estimated cost-at-completion, based on actual costs incurred, progress made, and estimates of the costs required to complete the contractual requirements. When the estimated cost-at-completion exceeds the contract value, the contract is written down to its net realizable value, and the loss resulting from cost overruns is immediately recognized.
	To properly match net sales with costs, certain contracts may have revenue recognized in excess of billings (unbilled revenues), and other contracts may have billings in excess of net sales recognized (customer deposits). Under long-term contracts, the prerequisites for billing the customer for periodic payments generally involve the Company's achievement of contractually specific, objective milestones.
	Revenue for services contracts will be recognized under a proportional performance model if the following criteria are met (i) the arrangement provides for periodic billings as services are provided (ii) the customer receives value as the services as rendered, not just upon the completion of the services and (iii) the customer need not re-perform services that it has already received if it terminates the service contract early and hires another service provider to complete the service deliverable. If these criteria are not met, the Company will recognize revenue on the service contracts using the completed contract method.
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	The Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation expense over the requisite service period.
	The Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty's performance is completed.
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	There have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the quarter ended September 30, 2013 or which are expected to impact future periods, that were not already adopted and disclosed in prior periods.

NATURE_OF_OPERATIONS_AND_BASIS1

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Summary of effect of restatement on previously reported in statement of operations and statement of cash flows	'
		As Reported			Restatement			As Restated
	Balance sheet as of September 30, 2012
	Non-controlling interest	$	(82,923	)	$	82,923		$	-
	Statement of Income - For the Three Months Ended September 30, 2012
	Revenue	$	58.902		$	(58,902	)	$	-
	Cost of sales	$	14,295		$	(14,295	)	$	-
	General and administrative expense	$	84,730		$	(77,390	)	$	7,340
	Stock-based compensation	$	47,668		$	-		$	47,668
	Net loss attributed to non-controlling interest	$	32,783		$	(32,783	)
								$	-
	Net loss	$	(55,008	)	$	-		$	(55,008	)
	Net loss per share	$	(0.00	)	$	-		$	(0.00	)
	Statement of Income - For the Nine months Ended September 30, 2012
	Revenue	$	103,546		$	(103,546	)	$	-
	Cost of sales	$	17,973		$	(17,973	)	$	-
	General and administrative expense	$	247,973		$	(151,948	)	$	96,025
	Stock-based compensation	$	197,000		$	-		$	197,000
	Net loss attributed to non-controlling interest	$	66,375		$	(66,375	)
								$	-
	Net loss	$	(293,025	)	$	-		$	(293,025	)
	Net loss per share	$	(0.00	)	$	-		$	(0.00	)
	Statement of Cash Flows - For the Nine months Ended September 30, 2012
	Net cash flows used in operating activities	$	(140,401	)	$	50,624
								$	(89,777	)
	Net cash provided by investing activities	$	948		$	(948	)
								$	-
	Net cash provided by financing activities	$	137,682		$	(54,479	)
								$	83,203
	Net change in cash	$	(1,771	)	$	(4,803	)	$	(6,574	)

NATURE_OF_OPERATIONS_AND_BASIS2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details 1) (USD $)	3 Months Ended		9 Months Ended		54 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Sales	'	'	'	'	$21,000
Cost of sales	'	'	'	'	'
General and administrative	41,840	7,340	83,683	96,025	287,668
Stock-based compensation	'	47,668	76,000	197,000	5,588,000
Net loss per common share - basic	$0	$0	$0	$0	'
Net cash used in operating activities	'	'	-22,845	-89,777	-216,596
Net cash provided by investing activities	'	'	-693	'	-693
Net cash provided by financing activities	'	'	26,021	83,203	222,040
Net change in cash	'	'	2,483	-6,574	4,751
As Reported	'	'	'	'	'
Sales	'	58,902	'	103,546	'
Cost of sales	'	14,295	'	17,973	'
General and administrative	'	84,730	'	247,973	'
Stock-based compensation	'	47,668	'	197,000	'
Net loss attributed to non-controlling interest	'	32,783	'	66,375	'
Net loss for the period	'	-55,008	'	-293,025	'
Net loss per common share - basic	'	$0	'	$0	'
Net cash used in operating activities	'	'	'	-140,401	'
Net cash provided by investing activities	'	'	'	948	'
Net cash provided by financing activities	'	'	'	137,682	'
Net change in cash	'	'	'	-1,771	'
Adjustment	'	'	'	'	'
Sales	'	-58,902	'	-103,546	'
Cost of sales	'	-14,295	'	-17,973	'
General and administrative	'	-77,390	'	-151,948	'
Stock-based compensation	'	'	'	'	'
Net loss attributed to non-controlling interest	'	-32,783	'	-66,375	'
Net loss for the period	'	'	'	'	'
Net loss per common share - basic	'	'	'	'	'
Net cash used in operating activities	'	'	'	50,624	'
Net cash provided by investing activities	'	'	'	-948	'
Net cash provided by financing activities	'	'	'	-54,479	'
Net change in cash	'	'	'	-4,803	'
As Restated	'	'	'	'	'
Sales	'	'	'	'	'
Cost of sales	'	'	'	'	'
General and administrative	'	7,340	'	96,025	'
Stock-based compensation	'	47,668	'	197,000	'
Net loss attributed to non-controlling interest	'	'	'	'	'
Net loss for the period	'	55,008	'	-293,025	'
Net loss per common share - basic	'	$0	'	$0	'
Net cash used in operating activities	'	'	'	-89,777	'
Net cash provided by investing activities	'	'	'	'	'
Net cash provided by financing activities	'	'	'	83,203	'
Net change in cash	'	'	'	($6,574)	'

NATURE_OF_OPERATIONS_AND_BASIS3

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details 2) (USD $)	Sep. 30, 2012
As Reported	'
Non-controlling interest	($82,923)
Adjustment	'
Non-controlling interest	82,923
As Restated	'
Non-controlling interest	'

CUSTOMER_DEPOSITS_Details_Narr

CUSTOMER DEPOSITS (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes payable	$86,895	$78,417
Convertible note	2,730	'
Net of debt discount	6,370	0
Al Kau	'	'
Notes payable	33,250	'
Convertible note	2,730	'
Net of debt discount	6,370	'
Percentage owned	60.00%	'
Aaron Shrira	'	'
Notes payable	$42,917	'
Percentage owned	0.00%	'

CONVERTIBLE_NOTES_Details_Narr

CONVERTIBLE NOTES (Details Narrative) (USD $)	0 Months Ended
	Jun. 18, 2013	Jul. 02, 2013
	Cellular Connection Ltd.	Al Kau
Convertible Note	$1,750	$12,500
Convertible Note Face Value	'	18,000
Debt Conversion Terms	'	'
	On June 18, 2013, the Company amended an unsecured, non-interest bearing promissory note payable on demand with a carrying value $1,750 issued to the Cellular Connection Ltd. The modification of the Note has been accounted for as debt extinguishment and the issuance of a new debt instrument. Under the terms of the Side Letter Agreement, the Note has a fixed conversion price of $0.0001 per share of the Company’s common stock. In additional, as a result of the modification the face value of the Note was increased from $1,750 to $3,500 resulting in a finance charge of $1,750. The note bears interest at 20% per annum and allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note and mature one year from the day of their respective issuance. The amendment of the terms of Promissory Note resulted in a beneficial conversion feature of $3,500 since the closing price of common stock on June 18, 2013 exceeded the fixed conversion price. The beneficial conversion feature of $3,500 is included in additional paid-in capital. On June 18, 2013 the holder of the note converted $3,500 of principal plus accrued interest into 35,000,000 shares of the Company's common stock.	On July 2, 2013, the Company agreed to amend the term of an unsecured, non-interest bearing promissory note payable on demand with a carrying value $12,500 issued to the Al Kau, Al Kau is a consultant, investor and customer of the Company. Under the terms of the Side Letter Agreement, the issue price of the Note is $12,500 with a face value of $18,000 and the terms of the Note include a fixed conversion price of $0.0001 per share of Company’s common stock and a maturity date of May 10, 2014. The amendment of the terms of the Note resulted in a beneficial conversion feature of $12,500 since the closing price of common stock on July 2, 2013 exceeded the fixed conversion price. The beneficial conversion feature of $12,500 is included in additional paid-in capital. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On July 11, 15 and 16, 2013 the holder of the note converted $8,900 of principal plus accrued interest into 89,000,000 shares of the Company's common stock. Accreted interest expense of $11,630 as result of the amortization of the debt discount is included in interest expense in the statement of operations for the three and nine months ended September 30, 2013.
Common Stock Issued In Conversion Of Debentures	35,000,000	89,000,000
Debenture amount converted	1,750	8,900
Finance Charge	$1,750	'
Fixed Conversion Price	$0.00	$0.00

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)	0 Months Ended
	Jun. 06, 2013	Feb. 22, 2013	Feb. 02, 2013	Jan. 08, 2013
Notes Payable	$4,728	$6,000	$6,000	$6,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended
	Aug. 06, 2013	Apr. 30, 2013	8-May-13
Stockholders Equity Details	'	'	'
Stock Issued for Consulting Compensation, Shares	'	'	40,000,000
Stock Issued for Consulting Compensation, Value	'	'	$76,000
Common Stock Cancelled	'	12,000,000	'
Increase in authorized common stock	3,000,000,000	'	'

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative)	0 Months Ended
	Nov. 08, 2013
Subsequent Events Details Narrative	'
Common stock authorized to be issued to consultants for services, shares	485,000,000