SMSA Humble Acquisition (SMHQ) 10-Q 1 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 30, 2013
Document and Entity Information	'	'
Entity Registrant Name	'SMSA Humble Acquisition Corp	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001495900	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	10,030,612
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'Yes	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash on hand and in bank	$9,500	$9,500
Total Assets	9,500	9,500
Current Liabilities	'	'
Accounts payable - trade	0	0
Total Liabilities	0	0
Commitments and Contingencies	0	0
Stockholders' Equity (Deficit)	'	'
Preferred stock - $0.001 par value 10,000,000 shares authorized.None issued and outstanding	0	0
Common stock - $0.001 par value.100,000,000 shares authorized.10,030,612 shares issued and outstanding	10,031	10,031
Additional paid-in capital	51,536	42,278
Deficit accumulated during the development stage	-52,067	-42,809
Total Stockholders' Equity (Deficit)	9,500	9,500
Total Liabilities and Stockholders' Equity (Deficit)	$9,500	$9,500

Balance_Sheets_Parentheticals

Balance Sheets Parentheticals (USD $)	Sep. 30, 2013	Dec. 31, 2012
Parentheticals	'	'
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	10,030,612	10,030,612
Common Stock, shares outstanding	10,030,612	10,030,612

Statements_of_Operations_and_C

Statements of Operations and Comprehensive Loss (Unaudited) (USD $)	3 Months Ended		9 Months Ended		74 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Revenues {1}	'	'	'	'	'
Revenues	$0	$0	$0	$0	$0
Operating expenses	'	'	'	'	'
Reorganization costs	0	0	0	0	2,874
Professional fees	2,875	2,026	7,305	5,911	33,152
Other general and administrative costs	270	4,680	1,953	6,176	16,041
Total operating expenses	3,145	6,706	9,258	12,087	39,918
Loss from operations	-3,145	-6,706	-9,258	-12,087	-52,067
Provision for income taxes	0	0	0	0	0
Net Loss	-3,145	-6,706	-9,258	-12,087	-52,067
Other comprehensive income	0	0	0	0	0
Comprehensive Loss	($3,145)	($6,706)	($9,258)	($12,087)	($52,067)
Loss per weighted-average share of common stock outstanding, computed on net loss - basic and fully diluted	$0	$0	$0	($0.01)	$0
Weighted-average number of shares of common stock outstanding -basic and fully diluted	10,030,612	6,313,221	10,030,612	2,463,228	0

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended		74 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Operating Activities	'	'	'
Net loss for the period	($9,258)	($12,087)	($52,067)
Adjustments to reconcile net loss to net cash provided by operating activities	'	'	'
Increase (Decrease) in Accounts payable and accrued expenses	0	180	0
Net cash used in operating activities	-9,258	-11,907	-52,067
Cash Flows from Investing Activities	0	0	0
Cash Flows from Financing Activities	'	'	'
Cash funded from bankruptcy trust	0	0	1,000
Sale of common stock	0	9,500	9,500
Capital contributed to support operations	9,258	11,907	51,067
Net cash provided by financing activities	9,258	21,407	61,567
Increase (Decrease) in Cash	0	9,500	9,500
Cash at beginning of period	9,500	0	0
Cash at end of period	9,500	9,500	9,500
Supplemental Disclosure of Interest and Income Taxes Paid	'	'	'
Interest paid during the period	0	0	0
Income taxes paid during the period	$0	$0	$0

Background_and_Description_of_

Background and Description of Business	9 Months Ended
	Sep. 30, 2013
Background and Description of Business	'
Background and Description of Business	'
	Note A - Background and Description of Business
	SMSA Humble Acquisition Corp. (Company) was organized on May 3, 2010 as a Nevada corporation to effect the reincorporation of Senior Management Services of Humble, Inc. (Predecessor Company), a Texas corporation, mandated by the plan of reorganization discussed below.
	The Company’s emergence from Chapter 11 of Title 11 of the United States Code on August 1, 2007 created the combination of a change in majority ownership and voting control - that is, loss of control by the then-existing stockholders, a court-approved reorganization, and a reliable measure of the entity’s fair value - resulting in a fresh start, creating, in substance, a new reporting entity.  Accordingly, the Company, post bankruptcy, has no significant assets, liabilities or operating activities.  Therefore, the Company, as a new reporting entity, qualifies as a “development stage enterprise” as defined in Development Stage Entities topic of the FASB Accounting Standards Codification and as a shell company as defined in Rule 405 under the Securities Act of 1933, (Securities Act), and Rule 12b-2 under the Securities Exchange Act of 1934, (Exchange Act).
	On August 6, 2012, the Company entered into a Share Purchase Agreement (Share Purchase Agreement) with Pierre Galoppi (Galoppi), a resident of Coral Gables, Florida, pursuant to which he acquired 9,500,000 shares of our common stock for approximately $9,500 cash or $0.001 per share.  As a result of this transaction, 10,030,612 shares of our common stock are currently issued and outstanding.
	On December 10, 2012, Galoppi sold 9,490,000 of the aforementioned shares to Patrick D. Souter (Souter) for approximately $9,490.00 or $0.001 per share.  There was no change in our total issued and outstanding shares as a result of this transaction.
	Our current business plan is to operate a cattle breeding enterprise located in the State of Texas.

Reorganization_Under_Chapter_1

Reorganization Under Chapter 11 of the U. S. Bankruptcy Code	9 Months Ended
	Sep. 30, 2013
Reorganization Under Chapter 11 of the U. S. Bankruptcy Code	'
Reorganization Under Chapter 11 of the U. S. Bankruptcy Code	'
	Note B - Reorganization Under Chapter 11 of the U. S. Bankruptcy Code
	On January 17, 2007, Senior Management Services of Humble, Inc. and its affiliated companies (SMS Companies or Debtors) filed a petition for reorganization under Chapter 11 of the United States Bankruptcy Code.  During the three years prior to filing the reorganization petition, SMS Companies operated a chain of skilled nursing homes, located principally in Texas, which prior to the bankruptcy proceedings consisted of a total of 14 separate nursing facilities, ranging in size from approximately 114 beds to 325 beds.  In the aggregate, SMS Companies provided care to approximately 1,600 resident patients and employed over 1,400 employees.  A significant portion of the SMS Companies cash flow was provided by patients covered by Medicare and Medicaid.  The SMS Companies facilities provided round-the-clock care for the health, well-being, safety and medical needs of its patients.  The administrative and operational oversight of the nursing facilities was provided by an affiliated management company located in Arlington, Texas.  In 2005, SMS Companies obtained a secured credit facility from a financial institution.  The credit facility eventually was comprised of an $8.3 million term loan and a revolving loan of up to $15 million which was utilized for working capital and to finance the purchase of the real  property on which 2 of its nursing care facilities operated.  By late 2006, SMS Companies were in an "overadvance" position, whereby the amount of funds extended by the lender exceeded the amount of collateral eligible to be borrowed under the credit facility.  Beginning in September 2006, SMS Companies entered into the first of a series of forbearance agreements whereby the lender agreed to forebear from declaring the financing in default provided SMS Companies obtained a commitment from a new lender to refinance and restructure the credit  facility.  SMS Companies were unsuccessful in obtaining a commitment from a new lender and, on January 5, 2007, the lender declared SMS Companies in default and commenced foreclosure and collection proceedings.  On January 9, 2007, the lender agreed to provide an additional $1.7 million to fund payroll and permit a controlled transaction to bankruptcy.  Subsequently, on January 17, 2007, the SMS Companies filed a petition for reorganization under Chapter 11 of the Bankruptcy Code.
	Under Chapter 11, certain claims against the Debtors in existence prior to the filing of the petitions for relief under Federal Bankruptcy Laws are stayed while the Debtors continue to operate their businesses as debtors-in-possession under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and the orders of the Bankruptcy Court.  These claims were reflected in the Predecessor Company’s balance sheets as “Liabilities Subject to Compromise” through the settlement date.  Additional claims (liabilities subject to compromise) may arise subsequent to the petition date resulting from the rejection of executory contracts, including leases, and from the determination of the court (or agreed to by parties in interest) of allowed claims for contingencies and other disputed amounts.
	The First Amended, Modified Chapter 11 Plan, (the Plan) as presented by SMS Companies and their creditors was approved by the United States Bankruptcy Court, Northern District of Texas - Dallas Division on August 1, 2007.  The Plan, which contemplates the Company entering into a reverse merger transaction, provided that certain identified claimants as well as unsecured creditors, in accordance with the allocation provisions of the Plan of Reorganization, and the Company’s new controlling stockholder would receive “new” shares of the Company’s post-reorganization common stock, pursuant to Section 1145(a) of the Bankruptcy Code (Plan Shares).  As a result of the Plan’s approval, all liens, security interests, encumbrances and other interests, as defined in the Plan of Reorganization, attach to the creditor’s trust.  Specific injunctions prohibit any of these claims from being asserted against the Company prior to the contemplated reverse merger.
	All assets, liabilities and other claims, including “Allowed Administrative Claims” which arise in the processing of the bankruptcy proceedings, against the Company and it’s affiliated entities were combined into a single creditor’s trust for the purpose of distribution of funds to creditors.  Each of the individual SMS Companies entities otherwise remained separate corporate entities.  From the commencement of the bankruptcy proceedings through August 1, 2007 (the confirmation date of the plan of reorganization), all secured claims and/or administrative claims during this period were satisfied through either direct payment or negotiation.
	Pursuant to the Plan, the pre-confirmation unsecured creditors of Senior Management Services of Humble, Inc. (our predecessor company) agreed to accept Plan Shares in SMSA Humble Acquisition Corp., as reorganized, in lieu of asserting recovery of their claims against the Plan’s liquidating trust.
	It was determined that SMSA Humble Acquisition Corp’s reorganization value computed immediately before the confirmation date of the Plan as approximately $1,000, which consisted of the following:
		Current assets to be transferred to the post-confirmation entity		$	1,000
		Fair market value of property and equipment			-
		Deposits with vendors and other assets transferred
		to the post-confirmation entity			-
		Reorganization value		$	1,000
	Pursuant to the Plan, all of the operations of the Company were transferred to a combined creditor’s trust and, as approved by the Bankruptcy Court, a completely new entity was formed for purposes of completing the aforementioned reverse merger transaction.  The Company adopted fresh-start reporting because the holders of existing voting shares immediately before filing and confirmation of the Plan received less than 50.0% of the voting shares of the emerging entity and its reorganization value was not greater than its postpetition liabilities and allowed claims, as shown below:
		Postpetition current liabilities		$	-
		Liabilities deferred pursuant to Chapter 11 proceeding			-
		“New” common stock issued upon reorganization			1,000
		Total postpetition liabilities and allowed claims			1,000
		Reorganization value			(1,000	)
		Excess of liabilities over reorganization value		$	-
	The reorganization value of SMSA Humble Acquisition Corp. was determined in consideration of several factors and by reliance on various valuation methods, including discounting cash flow and price/earnings and other applicable ratios.  The factors considered by SMSA Humble Acquisition Corp. included the following:
		•	Forecasted operating and cash flows results which gave effect to the estimated impact of
	-Corporate restructuring and other operating program changes
	-Limitations on the use of available net operating loss carryforwards and other tax attributes resulting from the Plan of Reorganization and other events
		•	The discounted residual value at the end of the forecast period based on capitalized cash flows for the last year of that period.
		•	Market share and position
		•	Competition and general economic conditions
		•	Projected sales growth
		•	Potential profitability
		•	Seasonality and working capital requirements
	After consideration of SMSA Humble Acquisition Corp.’s debt capacity and other capital structure considerations, such as industry norms, projected earnings to fixed charges, projected earnings before interest and projected free cash flow to debt service and other applicable ratios, management determined that SMSA Humble Acquisition Corp.’s reorganization capital structure should be as follows:
		Common Stock (500,005 “new” shares to be issued at $0.001 par value)		$	500
		Additional paid-in capital			500
		Total reorganized capital structure		$	1,000
	As previously described, the cancellation of all existing shares outstanding at the date of the bankruptcy filing and the issuance of all “new” shares of the reorganized entity caused an issuance of shares of common stock and a related change of control of the Company with more than 50.0% of the “new” shares being held by persons and/or entities which were not pre-bankruptcy stockholders.  Accordingly, per the Reorganization topic of the FASB Accounting Standards Codification (Reorganization topic), the Company adopted fresh-start accounting as of the bankruptcy discharge date whereby all continuing assets and liabilities of the Company were restated to the fair market value.  The Reorganization topic further states that fresh start financial statements prepared by entities emerging from bankruptcy will not be comparable with those prepared before their plans were confirmed because they are, in fact, those of a new entity.  For accounting purposes, the Company adopted fresh start accounting in accordance with the Reorganization topic as of August 1, 2007, the confirmation date of the Plan.
	As of August 1, 2007, in accordance with the Plan of Reorganization, the only asset of the Company was approximately $1,000 in cash transferred from the bankruptcy creditor’s trust.

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Basis of Presentation:	'
Basis of Accounting	'
	Note C - Basis of Presentation
	The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles and has established a year-end for accounting purposes of December 31.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.
	During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements filed with the U. S. Securities and Exchange Commission on its Annual Report on Form 10-K containing the Company’s financial statements for the year ended December 31, 2012.  The information presented within these interim financial statements may not include all disclosures required by generally accepted accounting principles and the users of financial information provided for interim periods should refer to the annual financial information and footnotes when reviewing the interim financial results presented herein.
	In the opinion of management, the accompanying interim financial statements, prepared in accordance with the U. S. Securities and Exchange Commission’s instructions for Form 10-Q, are unaudited and contain all material adjustments, consisting only of normal recurring adjustments necessary to present fairly the financial condition, results of operations and cash flows of the Company for the respective interim periods presented.  The current period results of operations are not necessarily indicative of results which ultimately will be reported for the full fiscal year ending December 31, 2013.

Going_Concern_Uncertainty

Going Concern Uncertainty	9 Months Ended
	Sep. 30, 2013
Going Concern Uncertainty:	'
Going Concern Uncertainty	'
	Note D - Going Concern Uncertainty
	The Company has no post-bankruptcy operating history, limited cash on hand, no operating assets and has a business plan with inherent risk.  Because of these factors, the Company’s auditors have issued an audit opinion on the Company’s annual financial statements which includes a statement describing our going concern status.  This means, in our auditor’s opinion, substantial doubt about our ability to continue as a going concern exists at the date of their opinion.
	Our current business plan is to operate a cattle breeding enterprise located in the State of Texas.  However, there is no assurance that the Company will be able to successfully implement its business plan, which may include a future acquisition or merger with a private operating company.  There is no assurance that the implementation of our business plan or any future business combination transaction will result in the appreciation of our stockholders’ investment in the then outstanding common stock.
	The Company's ultimate continued existence is dependent upon its ability to generate sufficient cash flows from operations to support its daily operations as well as provide sufficient resources to retire existing liabilities and obligations on a timely basis.  The Company faces considerable risk in it’s business plan and a potential shortfall of funding due the potential inability to raise capital in the equity securities market.  If adequate operating capital and/or cash flows are not received during the next twelve months, the Company could become dormant until such time as necessary funds could be raised.
	The Company anticipates future sales or issuances of equity securities to fulfill its business plan.  However, there is no assurance that the Company will be able to obtain additional funding through the sales of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company.
	The Company’s Articles of Incorporation authorize the issuance of up to 10,000,000 shares of preferred stock and 100,000,000 shares of common stock.  The Company’s ability to issue preferred stock may limit the Company’s ability to obtain debt or equity financing as well as impede potential takeover of the Company, which may be in the best interest of stockholders.  The Company’s ability to issue these authorized but unissued securities may also negatively impact our ability to raise additional capital through the sale of our debt or equity securities.
	While the Company is of the opinion that good faith estimates of the Company’s ability to secure additional capital in the future to reach its goals have been made, there is no guarantee that the Company will receive sufficient funding to sustain operations or implement

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Summary of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	Note E - Summary of Significant Accounting Policies
	1	Cash and cash equivalents
	The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
	2	Reorganization costs
	The Company has adopted the provisions required by the Start-Up Activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the incorporation and reorganization of the Company were charged to operations as incurred.
	3	Income taxes
	The Company files income tax returns in the United States of America and various states, as appropriate and applicable.  As a result of the Company’s bankruptcy action, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for any period prior to January 1, 2010.  The Company does not anticipate any examinations of returns filed for periods ending on or after December 31, 2009.
	The Company uses the asset and liability method of accounting for income taxes.  At September 30, 2013 and December 31, 2012, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences.  Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals, as well as the potential impact of any net operating loss carryforwards (s) and their potential utilization.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification.  The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority.  As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
	4	Income (Loss) per share
	Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	As of September 30, 2013 and 2012, respectively, the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.
	5	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2013
Fair Value of Financial Instruments	'
Fair Value of Financial Instruments	'
	Note F - Fair Value of Financial Instruments
	The carrying amount of cash, accounts receivable, accounts payable and notes payable, as applicable, approximates fair value due to the short term nature of these items and/or the current interest rates payable in relation to current market conditions.
	Interest rate risk is the risk that the Company’s earnings are subject to fluctuations in interest rates on either investments or on debt and is fully dependent upon the volatility of these rates.  The Company does not use derivative instruments to moderate its exposure to interest rate risk, if any.
	Financial risk is the risk that the Company’s earnings are subject to fluctuations in interest rates or foreign exchange rates and are fully dependent upon the volatility of these rates.  The Company does not use derivative instruments to moderate its exposure to financial risk, if any.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions	'
Related Party Transactions	'
	Note G - Related Party Transactions
	Halter Financial Group, Inc. (HFG), the previous majority shareholder, pursuant to the Plan, managed the $1,000 in cash transferred from the bankruptcy creditor’s trust on our behalf until exhausted and has contributed approximately $­­­­­9,258 and $14,978 during the nine months ended September 30, 2013 and the year ended December 31, 2012, respectively, to support our operations.  The contributed capital has been reflected as a component of additional paid-in capital in the accompanying balance sheet.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Taxes	'
Income Taxes	'
	Note H - Income Taxes
	The components of income tax (benefit) expense for each of the nine month periods ended September 30, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through September 30, 2013 are as follows:
										Period from
										1-Aug-07
										(date of
										bankruptcy
				Nine months			Nine months			settlement)
				ended			ended			through
				September 30,			September 30,			September 30,
				2013			2012			2013
		Federal:
		Current		$	-		$	-		$	-
		Deferred			-			-			-
					-			-			-
		State:
		Current			-			-			-
		Deferred			-			-			-
					-			-			-
		Total		$	-		$	-		$	-
	As of September 30, 2013, the Company has a net operating loss carryforward of approximately $52,000 to offset future taxable income.  The amount and availability of any net operating loss carryforwards will be subject to the limitations set forth in the Internal Revenue Code.  Such factors as the number of shares ultimately issued within a three year look-back period; whether there is a deemed more than 50 percent change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of any net operating loss carryforward(s).
	The Company's income tax expense (benefit) for each of the nine month periods ended September 30, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through September 30, 2013 varied from the statutory rate of 34% as follows:
									Period from
									1-Aug-07
									(date of
									bankruptcy
			Nine months			Nine months			settlement)
			ended			ended			through
			September 30,			September 30,			September 30,
			2013			2012			2013
	Statutory rate applied to
	income before income taxes		$	(3,100	)	$	(4,100	)	$	(17,700	)
	Increase (decrease) in income
	taxes resulting from:
	State income taxes			-			-			-
	Other, including reserve for
	deferred tax asset and application
	of net operating loss carryforward			3,100			4,100			17,700
	Income tax expense		$	-		$	-		$	-
	The Company’s only temporary difference as of September 30, 2013 and 2012, respectively, relates to the Company’s net operating loss pursuant to the applicable Federal Tax Law.  As of September 30, 2013 and December 31, 2012, respectively, the deferred tax asset is as follows:
			September 30,			December 31,
			2013			2012
	Deferred tax assets
	Net operating loss carryforwards		$	17,700		$	14,600
	Less valuation allowance			(17,700	)		(14,600	)
	Net Deferred Tax Asset		$	-		$	-
	During the nine month period ended September 30, 2013 and the year ended December 31, 2012, respectively, the valuation allowance against the deferred tax asset increased by approximately $3,100 and $5,100.

Capital_Stock_Transactions

Capital Stock Transactions	9 Months Ended
	Sep. 30, 2013
Capital Stock Transactions	'
Capital Stock Transactions	'
	Note I - Capital Stock Transactions
	Pursuant to the Plan affirmed by the U. S. Bankruptcy Court - Northern District of Texas - Dallas Division, the Company issued 530,612 plan shares to meet the requirements of the Plan.  The 530,612 shares of the Company’s “new” common stock were issued to holders of various claims, as defined in the Plan, in settlement of all unpaid pre-confirmation obligations of the Company and/or the bankruptcy trust.
	On August 6, 2012, the Company entered into the Share Purchase Agreement with Galoppi pursuant to which he acquired 9,500,000 shares of our common stock for approximately $9,500 cash or $0.001 per share.  As a result of this transaction, 10,030,612 shares of our common stock are currently issued and outstanding.  The Company relied upon Section 4(2) of the Securities Act of 1933, as amended, for an exemption from registration on these shares and no underwriter was used in this transaction.
	On December 10, 2012, Galoppi sold 9,490,000 of the aforementioned shares to Patrick D. Souter (Souter) for approximately $9,490.00 or $0.001 per share.  There was no change in our total issued and outstanding shares as a result of this transaction.  The sellers and the Company relied upon Section 4(2) of the Securities Act of 1933, as amended, for an exemption from registration on these shares and no underwriter was used in this transaction.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events	'
Subsequent Events	'
	Note J - Subsequent Events
	Management has evaluated all activity of the Company through the issue date of the financial statements and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to financial statements

Accounting_Policies_POLICIES

Accounting Policies (POLICIES)	9 Months Ended
	Sep. 30, 2013
Accounting Policies (POLICIES)	'
Cash and cash equivalents	'
	1	Cash and cash equivalents
	The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Reorganization cost.	'
	2	Reorganization costs
	The Company has adopted the provisions required by the Start-Up Activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the incorporation and reorganization of the Company were charged to operations as incurred.
Income taxes	'
	3	Income taxes
	The Company files income tax returns in the United States of America and various states, as appropriate and applicable.  As a result of the Company’s bankruptcy action, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for any period prior to January 1, 2010.  The Company does not anticipate any examinations of returns filed for periods ending on or after December 31, 2009.
	The Company uses the asset and liability method of accounting for income taxes.  At September 30, 2013 and December 31, 2012, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences.  Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals, as well as the potential impact of any net operating loss carryforwards (s) and their potential utilization.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification.  The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority.  As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
Income (Loss) per share	'
	4	Income (Loss) per share
	Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	As of September 30, 2013 and 2012, respectively, the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.
Recent Accounting Pronouncements, Policy	'
	5	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.

Plan_Of_Reorganization_TABLES

Plan Of Reorganization (TABLES)	9 Months Ended
	Sep. 30, 2013
Plan Of Reorganization	'
Plan Of Reorganization	'
	Current assets to be transferred to the post-confirmation entity	$	1,000
	Fair market value of property and equipment		-
	Deposits with vendors and other assets transferred
	to the post-confirmation entity		-
	Reorganization value	$	1,000

Post_Petition_Liabilities_TABL

Post Petition Liabilities (TABLES)	9 Months Ended
	Sep. 30, 2013
Post Petition Liabilities	'
Post Petition Liabilities	'
		Postpetition current liabilities	$	-
		Liabilities deferred pursuant to Chapter 11 proceeding		-
		“New” common stock issued upon reorganization		1,000
		Total postpetition liabilities and allowed claims		1,000
		Reorganization value		(1,000	)
		Excess of liabilities over reorganization value	$	-

Reorganization_Of_Capital_Stru

Reorganization Of Capital Structure (TABLES)	9 Months Ended
	Sep. 30, 2013
Reorganization Of Capital Structure	'
Reorganization Of Capital Structure	'
	Common Stock (500,005 “new” shares to be issued at $0.001 par value)	$	500
	Additional paid-in capital		500
	Total reorganized capital structure	$	1,000

Components_Of_Income_Tax_Expen

Components Of Income Tax Expense (TABLES)	9 Months Ended
	Sep. 30, 2013
Components Of Income Tax Expense	'
Components Of Income Tax Expense	'
							Period from
							1-Aug-07
							(date of
							bankruptcy
			Nine months		Nine months		settlement)
			ended		ended		through
			September 30,		September 30,		September 30,
			2013		2012		2013
		Federal:
		Current	$	-	$	-	$	-
		Deferred		-		-		-
				-		-		-
		State:
		Current		-		-		-
		Deferred		-		-		-
				-		-		-
		Total	$	-	$	-	$	-

Statutory_Rate_Varience_TABLES

Statutory Rate Varience (TABLES)	9 Months Ended
	Sep. 30, 2013
Statutory Rate Varience	'
Statutory Rate Varience	'
								Period from
								1-Aug-07
								(date of
								bankruptcy
		Nine months			Nine months			settlement)
		ended			ended			through
		September 30,			September 30,			September 30,
		2013			2012			2013
	Statutory rate applied to
	income before income taxes	$	(3,100	)	$	(4,100	)	$	(17,700	)
	Increase (decrease) in income
	taxes resulting from:
	State income taxes		-			-			-
	Other, including reserve for
	deferred tax asset and application
	of net operating loss carryforward		3,100			4,100			17,700
	Income tax expense	$	-		$	-		$	-

Deferred_Tax_Assets_TABLES

Deferred Tax Assets (TABLES)	9 Months Ended
	Sep. 30, 2013
Deferred Tax Assets	'
Deferred Tax Assets	'
		September 30,			December 31,
		2013			2012
	Deferred tax assets
	Net operating loss carryforwards	$	17,700		$	14,600
	Less valuation allowance		(17,700	)		(14,600	)
	Net Deferred Tax Asset	$	-		$	-

Organization_Details

Organization (Details) (USD $)	Sep. 30, 2013	Dec. 10, 2012	Aug. 06, 2012
Organization Details	'	'	'
Common stock Shares Purchase Agreement	'	'	9,500,000
Common stock issued value	'	'	$9,500
Common Stock value per share	'	'	$0.00
Common stock Issued Shares	10,030,612	'	'
Common stock Outstanding Shares	10,030,612	'	'
Galoppi sold shares to to Patrick D. Souter	'	9,490,000	'
Per share value to Patrick	'	$0.00	'
Total share value of Patrick	'	$9,490	'

Reorganization_Details

Reorganization (Details) (USD $)	Aug. 02, 2007
Reorganization Details	'
Current assets to be transferred to the post-confirmation entity	$1,000
Fair market value of property and equipment	0
Deposits with vendors and other assets transferred to the post-confirmation entity	0
Reorganization structure value.	$1,000

Postpetition_Current_Liabiliti

Postpetition Current Liabilities (DETAILS) (USD $)	Aug. 02, 2007
Postpetition Current Liabilities Details	'
Liabilities deferred pursuant to Chapter 11 proceeding	$0
New common stock issued upon reorganization	1,000
Total postpetition liabilities and allowed claims	1,000
Net value of Reorganization	-1,000
Excess of liabilities over reorganization value	$0

Reorganization_capital_structu

Reorganization capital structure (DETAILS) (USD $)	Aug. 02, 2007
Reorganization capital structure Details	'
Common Stock ( 500,005 "new" shares to be issued at $0.001 par value)	$500
Additional paid-in capital on reorganization	500
Total reorganized capital structure	$1,000

Recovered_Sheet1

REORGANIZATION UNDER CHAPTER 11 CREDIT FACILITY (DETAILS) (USD $)	Aug. 02, 2007	Jan. 17, 2007	Jan. 09, 2007
REORGANIZATION UNDER CHAPTER 11 CREDIT FACILITY:	'	'	'
Credit facility term loan in millions	'	$8.30	'
Credit facility revolving loan in millions	'	15	'
Lender agreed to provide an additional to fund payroll in millions	'	'	1.7
Plan of Reorganizations was approximately	$1,000	'	'

Related_Party_Contributions_DE

Related Party Contributions (DETAILS) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Related Party Contributions Details	'	'
Related party Contributions	$9,258	$14,978
Transferred From Bankruptcy Creditors Trust	$1,000	'

Components_Of_Income_Tax_Benef

Components Of Income Tax Benefit (DETAILS) (USD $)	9 Months Ended		74 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Federal Income tax expense:	'	'	'
Current Federal Income tax expense	$0	$0	$0
Deferred Federal Income tax expense	0	0	0
Total Federal Income tax expense	0	0	0
Current State Income tax expense	0	0	0
Deferred State Income tax expense	0	0	0
Total State Income tax expense	0	0	0
TOTAL COMPONENTS OF INCOMETAX BENEFIT EXPENSE	$0	$0	$0

Statutory_Federal_Tax_Rate_DET

Statutory Federal Tax Rate (DETAILS) (USD $)	9 Months Ended		74 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Statutory Federal Tax Rate Details	'	'	'
Statutory rate applied to income before income taxes	($3,100)	($4,100)	($17,700)
State income taxes	0	0	0
Other, including reserve for deferred tax asset and application of net operating loss carryforward	3,100	4,100	17,700
Income tax expense.	$0	$0	$0

Deferred_Tax_Assets_Components

Deferred Tax Assets Components (DETAILS) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Deferred Tax Assets Components DETAILS	'	'
Net operating loss carryforwards	$17,700	$14,600
Less valuation allowance	-17,700	-14,600
Net Deferred Tax Asset	$0	$0

Valuation_Allowance_For_Deferr

Valuation Allowance For Deferred Tax Asset (DETAILS) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
VALUATION ALLOWANCE FOR DEFERRED TAX ASSET:	'	'
Valuation allowance for the deferred tax asset increased by approximately	$3,100	$5,100

Capital_Stock_DETAILS

Capital Stock (DETAILS) (USD $)	Sep. 30, 2013	Dec. 10, 2012	Aug. 06, 2012
Capital Stock Details	'	'	'
Issue of plan shares	530,612	'	'
New common stock was issued to all unsecured creditors and the controlling stockholder	530,612	'	'
Common stock Shares issued on Share Purchase Agreement	'	'	9,500,000
Common stock, value on Shares purchase Agreement	'	'	$9,500
Common Stock, par value of share	'	'	$0.00
Shares of Common stock issued to Patrick D. Souter	'	9,490,000	'
Value of shares of Common stock issued to Patrick D. Souter	'	$9,490	'
Per share value Common stock Shares issued to Patrick D. Souter	'	$0.00	'