Stealth (STTH) 10-K/A 21 Jul 14 2013 FY Annual report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Excelsis Investments Inc.	'
Document Type	'10-K	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	196,198,143
Entity Public Float	'	$630,750
Amendment Flag	'true	'
Amendment Description	'The purpose of this amendment to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2013 is to respond to a comment letter from the SEC.	'
Entity Central Index Key	'0001496818	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'

Consolidated_Balance_Sheet

Consolidated Balance Sheet (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash	$227,502	$103,241
Accounts receivable	87,765	'
Prepaid expenses	4,110	25
Total Current Assets	319,377	103,266
Goodwill	198,834	'
Total Assets	518,211	103,266
LIABILITIES AND STOCKHOLDERS' DEFICIT	'	'
Accounts payable and accrued liabilities	275,647	20,341
Derivative liabilities	653,253	395,285
Loan payable	120,000	120,000
Due to related party	100	'
Convertible debenture, net of unamortized discount of $nil and $123,493, respectively	26,507	'
Total Current Liabilities	1,075,507	535,626
Convertible debenture, net of unamortized discount of $nil and $144,856, respectively	'	5,144
Total Liabilities	1,075,507	540,770
STOCKHOLDERS' DEFICIT	'	'
Preferred Stock, Authorized: 10,000,000 shares with a par value of $0.001 per share, 1,000,000 and nil preferred shares issued and outstanding, respectively	1,000	0
Common Stock, Authorized: 750,000,000 common shares with a par value of $0.001 per share, 196,198,413 and 125,500,000 common shares issued and outstanding, respectively	196,198	125,500
Additional paid-in capital	322,585	-245,500
Accumulated deficit	-1,077,079	-317,504
Total Stockholders' Deficit	-557,296	-437,504
Total Liabilities and Stockholders' Deficit	$518,211	$103,266

Consolidated_Balance_Sheet_Par

Consolidated Balance Sheet (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Preferred Stock, Authorized	10,000,000	10,000,000
Preferred Stock, par value (in Dollars per share)	$0.00	$0.00
Preferred Stock, issued	1,000,000	0
Preferred Stock, outstanding	1,000,000	0
Common Stock, Authorized: 750,000,000	750,000,000	750,000,000
Common Stock, par value (in Dollars per share)	$0.00	$0.00
Common Stock, issued	196,198,413	125,500,000
Common Stock, outstanding	196,198,413	125,500,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Revenue	'	$4,765,650
Cost of Sales	'	-4,038,049
Gross Margin	'	727,601
Consulting	25,000	212,814
General and administrative	6,816	402,678
Payroll	19,482	468,238
Professional fees	14,750	108,727
Transfer agent fees	'	388
Total Operating Expenses	66,048	1,192,845
Loss Before Other Expense	-66,048	-465,244
Loss on change in fair value of derivative liabilities	-245,285	-257,968
Interest expense	-6,171	-36,363
Total Other Income (Expense)	-251,456	-294,331
Net Loss	($317,504)	($759,575)
Net Loss per Share – Basic and Diluted (in Dollars per share)	$0	$0
Weighted Average Shares Outstanding – Basic and Diluted (in Shares)	80,583,333	160,871,951

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Net loss	($317,504)	($759,575)	'
Amortization of discount on convertible debenture	5,144	21,363	'
Issuance of preferred shares for services	'	192,583	'
Loss on change in fair value of derivative liabilities	245,285	257,968	245,285
Accounts receivable	'	88,850	'
Prepaid expenses and deposits	-25	-4,085	'
Accounts payable and accrued liabilities	20,341	133,957	'
Net cash used in operating activities	-46,759	-68,939	'
Proceeds from acquisition of Career Start, Inc.	'	43,000	'
Net cash provided by investing activities	'	43,000	'
Proceeds from issuance of common stock	'	150,200	'
Proceeds from issuance of convertible debentures	150,000	'	'
Net cash provided by financing activities	150,000	150,200	'
Increase in cash	103,241	124,261	'
Cash, beginning of period	'	103,241	'
Cash, end of period	103,241	227,502	103,241
Non-cash investing and financing activities:	'	'	'
Discount on convertible note due to derivative liability	150,000	150,000	'
Effect of reverse merger	120,000	'	'
Fair value of shares issued for the acquisition of Career Start, Inc.	'	$297,000	'

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Deficit (USD $)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at period end at Nov. 06, 2012	'	'	'	'	'
Issuance of founders shares	'	$85,000	($85,000)	'	'
Issuance of founders shares (in Shares)	'	85,000,000	'	'	'
Reverse merger/Acquisition	'	40,500	-160,500	'	-120,000
Reverse merger/Acquisition (in Shares)	'	40,500,000	'	'	'
Net loss	'	'	'	-317,504	-317,504
Balance at period end at Dec. 31, 2012	'	125,500	-245,500	-317,504	-437,504
Balance at period end (in Shares) at Dec. 31, 2012	'	125,500,000	'	'	125,500,000
Issuance of common stock at $0.0075	'	10,000	65,000	'	75,000
Issuance of common stock at $0.0075 (in Shares)	'	10,000,000	'	'	'
Issuance of preferred stock for services	1,000	'	191,583	'	192,583
Issuance of preferred stock for services (in Shares)	1,000,000	'	'	'	1,000,000
Reverse merger/Acquisition	'	47,143	249,857	'	297,000
Reverse merger/Acquisition (in Shares)	'	47,142,858	'	'	'
Net loss	'	'	'	-759,575	-759,575
Balance at period end at Dec. 31, 2013	$1,000	$196,198	$322,585	($1,077,079)	($557,296)
Balance at period end (in Shares) at Dec. 31, 2013	1,000,000	196,198,413	'	'	196,198,413

1_Nature_of_Operations_and_Con

1. Nature of Operations and Continuance of Business	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Nature of Operations [Text Block]	'
	1	Nature of Operations and Continuance of Business
	Pub Crawl Holdings, Inc. (the "Company") was incorporated in the state of Nevada on May 27, 2010. On June 14, 2010, the Company entered into an Assignment Agreement (the "Acquisistion") with PB PubCrawl.com LLC ("PubCrawl"), a California limited liability company, whereby the Company acquired a 100% interest in the member shares of PubCrawl in exchange for 5,000,000 common shares of the Company.  The Acquisition was accounted for in accordance with ASC 805-50, Related Issues, as the companies were under common control prior to acquisition. On September 3, 2012, the Company sold their rights to PubCrawl to the former President and Director of the Company.
	On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. ("Mobile Dynamic"), a company incorporated in the state of Florida on November 7, 2012, in exchange for the issuance of 10,000,000 common shares.  As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company.  Effectively, Mobile Dynamic shareholders held 85,000,000 shares or 68% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes.  40,500,000 shares were retained by the Company shareholders and Mobile Dynamic assumed $120,000 of the Company's liabilities.
	On July 13, 2013, the Company entered into a share exchange agreement with Career Start, Inc. ("Career"), a private corporation formed under the state of Florida on February 4, 2013.  Under the terms of the agreement, the Company acquired the net assets of Career in exchange for 47,142,858 common shares of the Company. The acquisition was accounted for as a business combination, as disclosed in Note 4 of the financial statements.
	Going Concern
	These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. During the year ended December 31, 2013, the Company has a working capital deficit and an accumulated deficit. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company's future operations. These factors raise substantial doubt regarding the Company's ability to continue as a going concern.  These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2_Summary_of_Significant_Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2.            Summary of Significant Accounting Policies
	a)            Basis of Presentation and Principles of Consolidation
	The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. These consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiary, Career Start, Inc., a Florida Company. All intercompany transactions have been eliminated on consolidation.  The Company's fiscal year end is December 31.
	b)            Use of Estimates
	The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	c)            Cash and Cash Equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.  As at December 31, 2013 and 2012, the Company had no cash equivalents.
	d)            Accounts Receivable
	Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company's best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions.  The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis.  As of December 31, 2013, the Company had no allowances for doubtful accounts.
	e)            Goodwill
	Good will is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets.
	f)            Impairment of Goodwill
	Goodwill is reviewed for impairment annually and whenever events or changes in circumstance indicate that the carrying amount of such an asset may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset. Measurement of an impairment loss for goodwill is based on the fair value of the asset.
	g)            Basic and Diluted Net Loss per Share
	The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at December 31, 2013 and 2012, the Company had 211,764,705 and nil potentially dilutive common shares, respectively.
	h)            Development Stage Company
	The Company was considered a development stage company as defined by ASC 915-10-05 during the year ended December 31, 2012. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. An entity remains in the development stage until such time as, among other factors, revenues have been realized. During the year ended December 31, 2013, the Company realized significant revenues from operations, and has the expectation to continue recognizing revenues from operations.  As at and for the year ended December 31, 2013, the Company ceased to be a development stage company.
	i)              Revenue Recognition
	The Company derives revenue from temporary staffing services through contracting employees to its customers and providing consulting services. In accordance with ASC 605, Revenue Recognition, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured. The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company acts as a principal in its revenue-earnings activities as they are responsible for the fulfillment of services purchased by the customer, can determine the pricing costs, employees are hired by the Company and paid directly by the Company, has a credit risk with respect to collection of amounts owed by its customers, and is involved in the determination of service specifications.  During the year ended December 31, 2013, the Company had 70% of revenues derived from three customers, where Customer A comprised of 34% of gross revenues, Customer B comprised of 26% of gross revenues, and Customer C comprised of 10% of gross revenues.
	j)              Financial Instruments
	Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company's financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, and convertible debentures.  Pursuant to ASC 820, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2013, on a recurring basis:
			Level 1		Level 2		Level 3		Total gains and
			$		$		$		(losses)
	Derivative liabilities			–		–		653,253		(257,968	)
	During the year ended December 31, 2012, the Company had a derivative liability amount of $395,285, which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $245,285.
	k)            Income Taxes
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 "Accounting for Income Taxes" as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in this financial statement because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
	l)              Stock based compensation
	We account for stock based compensation in accordance with FASB ASC 718 which requires companies to measure the cost of employee services received in exchange for an award of an equity instrument based on the grant-date fair value of the award.  For stock-based awards, stock-based compensation expense is recognized on a straight-line basis over the requisite service period.  In prior years, we accounted for stock-based awards under APB No. 25, "Accounting for Stock Issued to Employees."  We account for non-employee share-based awards in accordance with FASB ASC 505-50.
	m)	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3_Reverse_Merger

3. Reverse Merger	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	'
	3.            Reverse Merger
	On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. ("Mobile Dynamic"), a company incorporated in the state of Florida on November 7, 2012, in exchange for the issuance of 10,000,000 common shares.  As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company.  Effectively, Mobile Dynamic shareholders held 85,000,000 shares or 68% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes.  40,500,000 shares were retained by the Company shareholders and Mobile Dynamic assumed $120,000 of the Company's liabilities.

4_Acquisition_of_Career_Start_

4. Acquisition of Career Start, Inc.	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	4.            Acquisition of Career Start, Inc.
	On July 13, 2013, the Company entered into a share purchase agreement with Career and the shareholders of all of the issued and outstanding common shares of Career. The Company acquired 100% of the issued and outstanding shares of Career in exchange for 47,142,858 common shares of the Company. Following the close of the share exchange agreement, there are 196,198,413 common shares outstanding, of which the former shareholders of Career will control approximately 47,142,858 common shares, or 24% of the total issued and outstanding common shares of the Company. As a result, Career becomes a wholly-owned subsidiary of the Company.
	The common shares issued to the Career shareholders were determined to have a fair value of $297,000. The purchase price allocation allocated to the following assets and liabilities:
		$
	Fair value of Career net assets
	Cash		43,000
	Accounts receivable		176,615
	Accounts payable and accrued liabilities		(121,349	)
	Due to a related party		(100	)
	Net assets on acquisition		98,166
	Purchase price (47,142,858 common shares)		(297,000	)
	Goodwill		198,834
	The fair value of the common shares over the fair value of Career's assets and liabilities as at July 13, 2013, has been allocated to goodwill.
	Proforma financial information required by ASC 805 is not applicable given Career was formed in 2013 just prior to our acquisition of Career.

5_Convertible_Debentures

5. Convertible Debentures	12 Months Ended
	Dec. 31, 2013
Convertible Debentures [Abstract]	'
Convertible Debentures	'
	5.            Convertible Debentures
	On December 6, 2012, the Company entered into a convertible promissory note agreement for $150,000. Pursuant to the agreement, the loan is unsecured, bears interest at 10% per annum, and is due on December 5, 2014. The note is also convertible into common shares at a conversion price equal to 25% of the average of the three lowest closing prices for the Company's common shares in the ten trading days prior to conversion, at the option of the note holder, commencing on December 6, 2012.
	In accordance with ASC 815, "Accounting for Derivative Instruments and Hedging Activities", the Company recognized the fair value of the embedded derivative conversion option of $150,000 as a debt discount and is amortizing it over the life of the note using the effective interest method. During the years ended December 31, 2013 and 2012, the Company recorded accretion expense of $21,363 and $5,144, respectively.

6_Derivative_Liabilities

6. Derivative Liabilities	12 Months Ended
	Dec. 31, 2013
Policy Text Block [Abstract]	'
Derivatives, Policy [Policy Text Block]	'
	6	Derivative Liabilities
	The Company records the fair value of the of the conversion price of the convertible debentures disclosed in Note 5 in accordance with ASC 815, Derivatives and Hedging. The fair value of the derivative was calculated using a multi-nominal lattice model performed by an independent qualified business valuator. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. During the year ended December 31, 2013, the Company recorded a loss on the change in fair value of derivative liability of $257,968 (2012 - $245,285). As at December 31, 2013, the Company recorded a derivative liability of $653,253 (2012 - $395,285).
	The following inputs and assumptions were used to value the convertible debenture outstanding during the year ended December 31, 2013:
	•	The underlying stock price of $0.0035 was used as the fair value of the common stock
	•	The principal of the debenture on the December 6, 2012 date of issuance was $150,000
	•	The balance of the principal of the debenture on the December 6, 2012, the date the debenture became convertible, was $150,000
	•	The balance of the principal and interest of the debenture on the December 31, 2013 was $166,027.
	•	Capital raising events are not a factor for the debenture
	•	The Holder would redeem based on availability of alternative financing,0% of the time increasing 1.0% monthly to a maximum of 10%
	•	The projected annual volatility for each valuation period was based on the historic volatility of the Company of 318 as at December 6, 2012 and 243% as at December 31, 2013
	•	An event of default would occur 0% of the time, increasing to 1.0% per month to a maximum of 20%. To date, the debenture is not in default nor converted by the Holder.
	A summary of the activity of the derivative liability is shown below:
			$
	Balance, December 31, 2012		395,285
	Mark to market adjustment at December 31, 2013		257,968
	Balance, December 31, 2013		653,253

7_Related_Party_Transactions

7. Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	7.            Related Party Transactions
	a)	During the year ended December 31, 2013, the Company incurred payroll expense of $113,000 (2012 - $18,484) to management and officers of the Company.
	b)	As of December 31, 2013, the Company had $100 owed to a director of Career, which is non-interest bearing, unsecured, and due on demand.

8_Note_Payable

8. Note Payable	12 Months Ended
	Dec. 31, 2013
Assumed Note Payable [Abstract]	'
Assumed Note Payable	'
	8.            Note Payable
	At December 31, 2013, the Company owes $120,000 (2012 - $120,000) in a note payable to a non-related party. Under the terms of the note, the amount is unsecured, due interest at 10% and due on demand.  This note was assumed as part of the reverse merger. See note 3 for details.

9_Common_Shares

9. Common Shares	12 Months Ended
	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	9.            Common Shares
	a)	On November 6, 2012, the Company issued 85,000,000 founders share with a nominal fair value to management and directors of the Company.
	b)	On November 28, 2012, the Company completed a reverse merger whereby the Company's shareholders retained 40,500,000 shares of the Company and the net liabilities of $120,000 were merged into Mobile Dynamic.  See note 3 for details.
	c)	On May 7, 2013, the Company issued 10,000,000 common shares at $0.0075 per share for proceeds of $75,000.
	d)	On June 10, 2013, the Company issued 5,555,555 common shares at $0.009 per share for proceeds of $50,000.
	e)	On July 13, 2013, the Company issued 47,142,858 common shares with a fair value of $297,000 for the acquisition of Career, as noted in Note 4.
	f)	On July 17, 2013, the Company issued 8,000,000 common shares at $0.0032 per share for proceeds of $25,200.
	g)	During the year ended December 31, 2013, the Company issued 1,000,000 shares of preferred stock to management of the Company for compensation.  The shares of preferred stock are not convertible, carry voting rights of 1,000 votes per preferred share and the fair value of the preferred shares were deemed to be $192,583 based on the voting rights of the preferred shares relative to the fair value of the Company at the date of issuance.

10_Commitment

10. Commitment	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Commitments Disclosure [Text Block]	'
	10.        Commitment
	On May 1, 2013, Career entered into a factoring and security agreement for credit and collection services and is committed to pay an initial factoring fee of 1.50% and a factoring fee of 0.50% on the face value of amounts purchased from Career, and a minimum monthly fee of $500 as compensation for credit and collection services.  All amounts factored are non recourse.

11_Income_Taxes

11. Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	11.        Income Taxes
	The Company has $355,000 of net operating losses carried forward to offset taxable income in future years which expire commencing in fiscal 2032.  The income tax benefit differs from the amount computed by applying the US federal income tax rate of 34% to net loss before income taxes. As at December 31, 2013, the Company had no uncertain tax positions.
	The significant components of deferred income tax assets and liabilities at December 31, 2013 and 2012 are as follows:
		December 31,			December 31,
		2013			2012
		$			$
	Net operating loss carried forward		195,101			24,554
	Valuation allowance		(195,101	)		(24,554	)
	Net deferred income tax asset		–			–

12_Restatement

12. Restatement	12 Months Ended
	Dec. 31, 2013
Restatement of Prior Year Income [Abstract]	'
Restatement to Prior Year Income [Table Text Block]	'
	12.        Restatement
	The Company identified an error relating to the assumption of a loan payable that was not previously recorded as part of the reverse merger transaction.  The effect of the restatement resulted in an increase in total liabilities and an increase in additional paid-in capital.  There was no impact on statement of operations or the statement of cash flows.
	The following tables reflect the adjustment and restated amounts:
		31-Dec-12
	Balance Sheet	As Reported			Adjustment			As Restated
		$			$			$
	Current Liabilities
	Loan payable		0			120,000			120,000
	Total Liabilities		420,770			120,000			540,770
	Stockholders' Deficit
	Additional paid-in capital		(125,500	)		(120,000	)		(245,500	)
	Total Stockholders' Deficit		(317,504	)		(120,000	)		(437,504	)

13_Subsequent_Events

13. Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	13.        Subsequent Events
	In accordance with ASC 855, we have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events, excepting the following:
	a)            On January 15, 2014, the Company issued 100,000 common shares of the Company for employee bonuses.

2_Summary_of_Significant_Accou1

2. Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		Level 1		Level 2		Level 3		Total gains and
		$		$		$		(losses)
	Derivative liabilities		–		–		653,253		(257,968	)

4_Acquisition_of_Career_Start_1

4. Acquisition of Career Start, Inc. (Tables)	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'
		$
	Fair value of Career net assets
	Cash		43,000
	Accounts receivable		176,615
	Accounts payable and accrued liabilities		(121,349	)
	Due to a related party		(100	)
	Net assets on acquisition		98,166
	Purchase price (47,142,858 common shares)		(297,000	)
	Goodwill		198,834

6_Derivative_Liabilities_Table

6. Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Policy Text Block [Abstract]	'
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	'
		$
	Balance, December 31, 2012	395,285
	Mark to market adjustment at December 31, 2013	257,968
	Balance, December 31, 2013	653,253

11_Income_Taxes_Tables

11. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
		December 31,			December 31,
		2013			2012
		$			$
	Net operating loss carried forward		195,101			24,554
	Valuation allowance		(195,101	)		(24,554	)
	Net deferred income tax asset		–			–

12_Restatement_Tables

12. Restatement (Tables)	12 Months Ended
	Dec. 31, 2013
Restatement of Prior Year Income [Abstract]	'
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	'
		31-Dec-12
	Balance Sheet	As Reported			Adjustment			As Restated
		$			$			$
	Current Liabilities
	Loan payable		0			120,000			120,000
	Total Liabilities		420,770			120,000			540,770
	Stockholders' Deficit
	Additional paid-in capital		(125,500	)		(120,000	)		(245,500	)
	Total Stockholders' Deficit		(317,504	)		(120,000	)		(437,504	)

1_Nature_of_Operations_and_Con1

1. Nature of Operations and Continuance of Business (Details) (USD $)	1 Months Ended
	Nov. 28, 2012	Dec. 31, 2013	Jul. 14, 2013	Jul. 13, 2013	Nov. 29, 2012	Nov. 06, 2012	Jun. 14, 2012	Jun. 14, 2010
Disclosure Text Block [Abstract]	'	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	100.00%	'	24.00%	100.00%	68.00%	'	100.00%	'
Business Acquisition, Cost of Acquired Entity, Purchase Price	$10,000,000	($297,000)	'	$47,142,858	'	'	'	$5,000,000
Stock Cancelled During Period, Shares, Cancelled	150,000,000	'	'	'	'	'	'	'
Entity's Common Shares Owned by former Officer and Director Sold in Private Transaction (in Shares)	75,000,000	'	'	'	'	'	'	'
Common Stock, Received by Shareholders of Acquired Entity (in Shares)	85,000,000	'	'	'	'	'	'	'
Common Stock, Retained by Shareholders After Reverse Acquisition (in Shares)	40,500,000	'	'	'	'	'	'	'
Business Acquisition, Purchase Price Allocation, Liabilities Assumed	$120,000	'	'	'	'	$120,000	'	'

2_Summary_of_Significant_Accou2

2. Summary of Significant Accounting Policies (Details) (USD $)	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'	'
Earnings Per Share, Potentially Dilutive Securities	'	'211,764,705	'
Concentration Risk, Percentage	'	70.00%	'
Derivative Liability	$395,285	'	$395,285
Unrealized Gain (Loss) on Derivatives	$245,285	$257,968	$245,285

2_Summary_of_Significant_Accou3

2. Summary of Significant Accounting Policies (Details) - Fair Value Assets and Liabilities (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value Assets and Liabilities [Abstract]	'	'
Derivative liabilities	$653,253	$395,285

3_Reverse_Merger_Details

3. Reverse Merger (Details) (USD $)	1 Months Ended
	Nov. 28, 2012	Dec. 31, 2013	Jul. 14, 2013	Jul. 13, 2013	Nov. 29, 2012	Nov. 06, 2012	Jun. 14, 2012	Jun. 14, 2010
Disclosure Text Block Supplement [Abstract]	'	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	100.00%	'	24.00%	100.00%	68.00%	'	100.00%	'
Business Acquisition, Cost of Acquired Entity, Purchase Price	$10,000,000	($297,000)	'	$47,142,858	'	'	'	$5,000,000
Stock Cancelled During Period, Shares, Cancelled	150,000,000	'	'	'	'	'	'	'
Entity's Common Shares Owned by former Officer and Director Sold in Private Transaction	75,000,000	'	'	'	'	'	'	'
Common Stock, Received by Shareholders of Acquired Entity	85,000,000	'	'	'	'	'	'	'
Common Stock, Retained by Shareholders After Reverse Acquisition	40,500,000	'	'	'	'	'	'	'
Business Acquisition, Purchase Price Allocation, Liabilities Assumed	$120,000	'	'	'	'	$120,000	'	'

4_Acquisition_of_Career_Start_2

4. Acquisition of Career Start, Inc. (Details) (USD $)	0 Months Ended
	Jul. 14, 2013	Dec. 31, 2013	Jul. 13, 2013	Dec. 31, 2012	Nov. 29, 2012	Nov. 28, 2012	Jun. 14, 2012	Jun. 14, 2010
Business Combinations [Abstract]	'	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	24.00%	'	100.00%	'	68.00%	100.00%	100.00%	'
Business Acquisition, Cost of Acquired Entity, Purchase Price	'	($297,000)	$47,142,858	'	'	$10,000,000	'	$5,000,000
Common Stock, Shares, Outstanding	'	196,198,413	196,198,413	125,500,000	'	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	47,142,858	'	'	'	'	'	'	'
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	$297,000	'	'	'	'	'	'	'

4_Acquisition_of_Career_Start_3

4. Acquisition of Career Start, Inc. (Details) - Purchase Price Allocated to Assets and Liabilities (USD $)	Dec. 31, 2013	Jul. 13, 2013	Nov. 28, 2012	Jun. 14, 2010
Purchase Price Allocated to Assets and Liabilities [Abstract]	'	'	'	'
Cash	$43,000	'	'	'
Accounts receivable	176,615	'	'	'
Accounts payable and accrued liabilities	-121,349	'	'	'
Due to a related party	-100	'	'	'
Net assets on acquisition	98,166	'	'	'
Purchase price (47,142,858 common shares)	-297,000	47,142,858	10,000,000	5,000,000
Goodwill	$198,834	'	'	'

5_Convertible_Debentures_Detai

5. Convertible Debentures (Details) (USD $)	2 Months Ended	12 Months Ended		24 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 05, 2014	Dec. 06, 2012
Convertible Debentures [Abstract]	'	'	'	'	'
Derivative, Fair Value, Net	'	'	'	'	$150,000
Debt Instrument, Interest Rate, Effective Percentage	'	10.00%	'	'	10.00%
Debt Instrument, Convertible, Conversion Ratio	'	'	'	0.25	'
Debt Instrument, Convertible, Beneficial Conversion Feature	150,000	150,000	'	'	'
Accretion Expense	'	$21,363	$5,144	'	'

6_Derivative_Liabilities_Detai

6. Derivative Liabilities (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 30, 2013	Dec. 06, 2012
Policy Text Block [Abstract]	'	'	'	'
Derivative, Loss on Derivative	$257,968	$245,285	'	'
Derivative, Gain (Loss) on Derivative, Net	653,253	395,285	'	'
Derivative, Common Stock, Underlying the Derivative, Fair Value Price Per Share (in Shares)	0.0035	'	'	'
Debt Instrument, Face Amount	'	'	'	150,000
Convertible Notes Payable	653,253	395,285	'	150,000
Convertible Debt	'	'	$166,027	'

6_Derivative_Liabilities_Detai1

6. Derivative Liabilities (Details) - Summary of Activity of the Derivative Liability (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 06, 2012
Summary of Activity of the Derivative Liability [Abstract]	'	'
Balance at year end	$395,285	$150,000
Mark to market adjustment at December 31, 2013	257,968	'
Balance at year end	$653,253	$150,000

7_Related_Party_Transactions_D

7. Related Party Transactions (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Salaries, Wages and Officers' Compensation	$113,000	$18,484
Due to Related Parties	$100	'

8_Note_Payable_Details

8. Note Payable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 06, 2012
Assumed Note Payable [Abstract]	'	'	'
Notes Payable	$120,000	$120,000	'
Debt Instrument, Interest Rate, Effective Percentage	10.00%	'	10.00%

9_Common_Shares_Details

9. Common Shares (Details) (USD $)	2 Months Ended	4 Months Ended	5 Months Ended	6 Months Ended		10 Months Ended	12 Months Ended
	Dec. 31, 2012	7-May-13	Jun. 01, 2013	Jul. 13, 2013	Jul. 17, 2013	Nov. 06, 2012	Dec. 31, 2013	Nov. 28, 2012
Stockholders' Equity Note [Abstract]	'	'	'	'	'	'	'	'
Stock Issued During Period, Shares, New Issues	'	'	'	'	'	85,000,000	'	'
Stock Issued During Period, Shares, Acquisitions	'	'	'	47,142,858	'	40,500,000	'	'
Business Acquisition, Purchase Price Allocation, Liabilities Assumed (in Dollars)	'	'	'	'	'	$120,000	'	$120,000
Development Stage Entities, Stock Issued, Shares, Issued for Cash	'	10,000,000	50,000	'	8,000,000	'	'	'
Sale of Stock, Price Per Share (in Dollars per share)	'	$0.01	$0.01	'	$0.00	'	'	'
Development Stage Entities, Stock Issued, Value, Issued for Cash (in Dollars)	'	75,000	5,555,555	'	25,200	'	75,000	'
Stock Issued During Period, Value, Acquisitions (in Dollars)	-120,000	'	'	297,000	'	'	297,000	'
Stock Issued During Period, Shares, Issued for Services	'	'	'	'	'	'	1,000,000	'
Preferred Stock, Voting Rights	'	'	'	'	'	'	'1,000	'
Stock Issued During Period, Value, Issued for Services (in Dollars)	'	'	'	'	'	'	$192,583	'

10_Commitment_Details

10. Commitment (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Contractual Obligation, Factoring and Security Agreement	$500

11_Income_Taxes_Details

11. Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	$355,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%

11_Income_Taxes_Details_Deferr

11. Income Taxes (Details) - Deferred Income Tax Assets and Liabilities (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred Income Tax Assets and Liabilities [Abstract]	'	'
Net operating loss carried forward	$195,101	$24,554
Valuation allowance	($195,101)	($24,554)

12_Restatement_Details_Adjustm

12. Restatement (Details) - Adjustment and Restated Amounts (USD $)	12 Months Ended
	Dec. 31, 2012
Adjustment and Restated Amounts [Abstract]	'
Loan payable	$0
Total Liabilities	420,770
Additional paid-in capital	-125,500
Total Stockholders' Deficit	($317,504)

13_Subsequent_Events_Details

13. Subsequent Events (Details) (USD $)	0 Months Ended
	Jan. 15, 2014
Subsequent Events [Abstract]	'
Share-based Compensation	$100,000