Qiansui International (QIAN) 10-Q 13 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	11-May-15
Document And Entity Information [Abstract]
Entity Registrant Name	Z Holdings Group, Inc.
Entity Central Index Key	1499684
Trading Symbol	zhld
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		99,750,097
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Prepaid expenses		$795
Total Current Assets		795
Software, net of accumulated amortization of $2,331		664
TOTAL ASSETS		1,459
Current Liabilities
Accounts payable	12,563	643
Accrued expenses	5,049	9,243
Accrued interest - Related party	152	39
Note payable - Related party	4,517	3,078
Total Current Liabilities	22,281	13,003
TOTAL LIABILITIES	22,281	13,003
Commitments and Contingencies (Note 10)
Stockholders' Deficit
Preferred stock: 50,000,000 authorized; $0.000006 par value; no shares issued and outstanding
Additional paid-in capital	41,209	41,209
Accumulated deficit	-64,089	-53,352
Total Stockholders' Deficit	-22,281	-11,544
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		1,459
Common stock Class A
Stockholders' Deficit
Common stock value	599	599
Common stock Class B
Stockholders' Deficit
Common stock value

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Accumulated amortization on software (in dollars)		$2,331
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock Class A
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued	99,750,097	99,750,097
Common stock, shares outstanding	99,750,097	99,750,097
Common stock Class B
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued
Common stock, shares outstanding

Condensed_Statements_of_Operat

Condensed Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenues
Operating Expenses
General and administrative	3,342	2,401
Professional fees	6,618
Depreciation and amortization	250	250
Total operating expenses	10,210	2,651
Net loss from operations	-10,210	-2,651
Other income (expense)
Interest expense	-113
Loss on abandonment of assets	-414
Total other expense	-527
Net loss before taxes	-10,737	-2,651
Income tax benefit
Net loss	($10,737)	($2,651)
Basic and dilutive loss per share (in dollars per share)	$0	$0
Weighted average number of shares outstanding (in shares)	99,750,097	99,750,097

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($10,737)	($2,651)
Adjustments to reconcile net loss to net cash provided by operations:
In-kind contributions		2,706
Depreciation and amortization	250	250
Loss on abandonment of assets	414
Changes in operating assets and liabilities:
Prepaid expenses	795	195
Accounts payable	11,920
Accrued expenses	-4,194	-500
Accrued interest	113
Total adjustments	9,298	2,651
Net Cash Used in Operating Activities	-1,439
CASH FLOWS FROM INVESTING ACTIVITIES:
Net Cash (Used in) Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES:
Note payable - Related party	1,439
Net Cash Provided By Financing Activities	1,439
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Supplemental cash flow information
Cash paid for interest
Cash paid for taxes

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2015
Organization And Description Of Business [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
	"Z Holdings Group" or LMIC, Inc. began its existence as the Pacific Development Corporation which was incorporated under the laws of State of Colorado on September 21, 1992. On March 23, 2000, Pacific and Cheshire Holdings, Inc. were merged into a single corporation existing under the laws of the State of Delaware, with Cheshire Holdings, Inc. being the surviving corporation. The name of the surviving corporation was changed to Cheshire Distributors, Inc. On July 17, 2003, Cheshire Distributors, Inc. changed its name to LMIC, Inc.  Z Holdings Group, Inc. sometimes referred to as ZHLD or Z Holdings Inc. adopted fresh start accounting on May 6, 2005 with an objective to acquire, or merge with an operating business.
	Big Time Acquisition (BTA) was organized as a vehicle to investigate and if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. BTA's principal business objective for the next 12 months and beyond such time was to achieve long-term growth potential through a combination with a business ("Business Combination") rather than immediate, short-term earnings.
	Immediately before the effective time of merger, any and all outstanding shares of Big Time Acquisition, Inc. held by Z Holdings Group, Inc. were canceled, and at the closing of the Merger Agreement, ZHLD issued a total of 90,000 restricted Class A common shares to the former shareholders of Big Time Acquisition, Inc., for their then outstanding shares of Big Time common stock. ZHLD received in the share exchange, 90,000 shares of Big Time common stock representing 100% of the issued and outstanding shares of Big Time which are deemed to be canceled. As a result of the Merger Agreement, ZHLD is now the surviving company of the Merger pursuant to Delaware General Corporate Law (DGCL), and deemed to be Successor Registrant. The issuance of such shares was exempt from registration pursuant to Section 4(2) of, and Regulation D promulgated under, the Securities Act.
	On October 29, 2012 the respective Boards of Directors and requisite majority shareholders of ZHLD and Big Time Acquisition, Inc. by written consent in lieu of a shareholder meeting pursuant to DGCL approved the merger of Big Time Acquisition, Inc. into ZHLD with ZHLD as the surviving corporation. ZHLD was a shell company immediately before the merger and continues to be a shell company as of the date of this filing.
	Z Holdings Group, Inc. has a December 31 year end.
	Shell Company Status
	We are considered a shell company as defined in Rule 12b-2 of the Exchange Act. Rule 12b-2 of the Exchange Act defines a "shell company" as a registrant that has "no or nominal operations"; and either "no or nominal assets, assets consisting solely of cash and cash equivalents; or,  assets consisting of any amount of cash and cash equivalents and nominal other assets." Our shell company status prevents investors from reselling our shares under Rule 144(i) unless and until 12 months after we are no longer considered a shell company. We caution investors as to the highly illiquid nature of an investment in our shares.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.
	Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended December 31, 2014 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").
	The results of operations for the period ended March 31, 2015 are not necessarily indicative of the results for the full fiscal year ending December 31, 2015.
	Use of estimates
	The preparation of financial statements in conformity with U.S. 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates.
	Cash Flow Reporting
	The Company follows ASC 230, "Statement of Cash Flows," for cash flow reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category. The company uses the indirect or reconciliation method ("Indirect method") as defined by ASC 230, "Statement of Cash Flows," to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.
	Cash and cash equivalents
	The Company follows ASC 305, "Cash and Cash Equivalents". For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents at March 31, 2015 and December 31, 2014 were $0.
	Fair Value of Financial Instruments
	The Company follows ASC 820, "Fair Value Measurements and Disclosures," which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	·	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
	·	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
	·	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as at March 31, 2015. The respective fair value of certain on-balance-sheet financial instruments would approximate their carrying values due to the short-term nature of these instruments.  These financial instruments include accounts payable, accrued expenses, related party note payable and accrued interest.
	Commitment and contingencies
	The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies at March 31, 2015 and December 31, 2014.
	Share-based Expense
	ASC 718, "Compensation – Stock Compensation," prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees."  Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	There were no share-based expenses for the periods ended March 31, 2015 and 2014.
	Income Taxes
	The Company accounts for income taxes under ASC 740, "Income Taxes."  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.
	A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as at March 31, 2015 and December 31, 2014.
	Earnings (Loss) Per Share
	The Company computes basic and diluted earnings per share amounts in accordance with ASC 260, "Earnings per Share" ("EPS"). Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted EPS reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. The Company does not have any potentially dilutive instruments as at March 31, 2015 and 2014; therefore, anti-dilution issues are not applicable.
	Related parties
	The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2015
Going Concern [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN
	The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established a source of revenue. As a result, the Company has continued net losses, negative operating cash flows, an accumulated deficit, and a capital deficiency. The ability of the Company to continue as a going concern for the next twelve months is dependent on the Company being able to fund current operations until it achieves a successful merger or acquisition. If the Company is unable to obtain sufficient funding, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern.
	It is management's plan to fund current operations, which consists primarily of maintaining registration status, with loans and capital contributions from management, directors, and shareholders.  Some of these loans will be from related parties.  With no principal operations or revenues, traditional financing and equity sales are not readily available as viable options and therefore not part of management's plan.
	There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. Management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.
	The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

RECENTLY_ISSUED_ACCOUNTING_PRO

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	NOTE 4 - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company's present or future financial statements.
	In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as "Development Stage Entities" (Topic 915). The amendments in this remove all incremental financial reporting requirements for development stage entities and also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. These amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application was permitted; we adopted this guidance in September 2014. As the objective of the amendments in this update is to improve financial reporting by reducing the cost and complexity associated with the incremental reporting requirements for development stage entities our early adoption of this guidance has not impacted our financial position or results of operations.

PREPAID_EXPENSE

PREPAID EXPENSE	3 Months Ended
	Mar. 31, 2015
Prepaid Expense [Abstract]
PREPAID EXPENSE	NOTE 5 – PREPAID EXPENSE
	Prepaid expense totaled $0 and $795 at March 31, 2015 and December 31, 2014 and consisted solely of a prepaid software maintenance contract.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 – STOCKHOLDERS' EQUITY
	Preferred Stock
	As at March 31, 2015, the authorized preferred stock of the Company consisted of 50,000,000 shares with a par value of $0.000006.
	There were no shares of preferred stock issued and outstanding at this date.
	Any series of new preferred stock may be designated, fixed, and determined as provided by the board of directors by the affirmative vote of a majority of the voting power of all the then outstanding shares of Class B Common Stock.
	Common Stock
	Class A
	The authorized common stock consists of 1,000,000,000 shares of Class A Common Stock at a par value of $0.000006 per share. There were 99,750,097 shares of class A common stock issued and outstanding at March 31, 2015 and December 31, 2014. Each share of Class A common stock is entitled to one vote.  The number of authorized shares of Class A common stock may be increased or decreased (but not below the number of shares outstanding) by the affirmative vote of the holders of capital stock representing a majority of the voting power of the outstanding shares of capital stock of the company entitled to vote.
	Class B
	The authorized common stock consists of 200,000,000 shares of Class B Common Stock, $0.000006 par value per share. There are no shares of class B Common Stock issued and outstanding at this date. Each share of Class B of Common Stock is entitled to 10 votes. The number of authorized shares of Class B common stock may be increased or decreased (but not below the number of shares outstanding) by the affirmative vote of the holders of capital stock representing a majority of the voting power of the outstanding shares of capital stock of the company entitled to vote.
	Additional Paid in Capital
	Related parties prior to the September 2014 change in control funded operating expenses of $18,579 and forgave their related party debt of $22,360 for a total contribution to capital of $41,209.  Current related parties fund operating expenses with loans to the company. (Note 8)

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES
	The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods.  The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses (NOL) and other temporary differences, the realization of which could not be considered more likely than not.  In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not.  As at March 31, 2015 and December 31, 2014, the Company has net operating loss carry forwards of approximately $64,100 and $53,400, respectively. The NOLs begin expiring in 2030. The loss results in deferred tax assets of approximately $21,660 and $18,140 at March 31, 2015 and December 31, 2014, respectively, at effective statutory rates totaling 34%.  The deferred tax asset has been off-set by an equal valuation allowance.
			March 31,			December 31,
			2015			2014
	Deferred tax asset, generated from net operating loss at statutory rates		$	21,790		$	18,140
	Valuation allowance			(21,790	)		(18,140	)
			$	-		$	-
	The reconciliation of the effective income tax rate to the federal statutory rate is as follows:
	Federal income tax rate	34%
	Increase in valuation allowance	-34%
	Effective income tax rate	0.00%
	Income taxes for the years 2011 through 2014 remain subject to examination.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS
	Note Payable
	During the period ended March 31, 2015, a corporation controlled by the company's officers paid operating expenses on behalf of the Company, totaling $1,439.  Unpaid balances at year end are formalized as promissory notes that are due on demand and accrue an annual interest rate of 12%.
		Note payable –		Accrued interest –
		Nexus BioFuel		Nexus BioFuel
	Balance, December 31, 2014	$	3,078	$	39
	Increase		1,439		113
	Balance, March 31, 2015	$	4,517	$	152
	The Company plans to pay the note payable and accrued interest back as cash flows become available.
	Other
	The controlling shareholder has pledged their support to fund continuing operations. However, there is no written commitment to this effect.
	The Company does not own or lease property or lease office space. The office space used by the Company was arranged by management of the Company to use at no charge.
	The Company does not have any employment contracts with any of its related parties.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES
	The Company has no commitments or contingencies as at March 31, 2015 and December 31, 2014.
	Litigation
	From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company's financial position or results of operations.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS
	Management has evaluated subsequent events through the date the financial statements were issued. Based on our evaluation no events have occurred requiring adjustment or disclosure.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.
	Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended December 31, 2014 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").
	The results of operations for the period ended March 31, 2015 are not necessarily indicative of the results for the full fiscal year ending December 31, 2015.
Use of estimates	Use of estimates
	The preparation of financial statements in conformity with U.S. 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Cash Flow Reporting	Cash Flow Reporting
	The Company follows ASC 230, "Statement of Cash Flows," for cash flow reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category. The company uses the indirect or reconciliation method ("Indirect method") as defined by ASC 230, "Statement of Cash Flows," to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.
Cash and cash equivalents	Cash and cash equivalents
	The Company follows ASC 305, "Cash and Cash Equivalents". For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents at March 31, 2015 and December 31, 2014 were $0.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The Company follows ASC 820, "Fair Value Measurements and Disclosures," which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	·	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
	·	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
	·	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as at March 31, 2015. The respective fair value of certain on-balance-sheet financial instruments would approximate their carrying values due to the short-term nature of these instruments.  These financial instruments include accounts payable, accrued expenses, related party note payable and accrued interest.
Commitment and contingencies	Commitment and contingencies
	The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies at March 31, 2015 and December 31, 2014.
Share-based Expense	Share-based Expense
	ASC 718, "Compensation – Stock Compensation," prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees."  Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	There were no share-based expenses for the periods ended March 31, 2015 and 2014.
Income Taxes	Income Taxes
	The Company accounts for income taxes under ASC 740, "Income Taxes."  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.
	A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as at March 31, 2015 and December 31, 2014.
Earnings (Loss) Per Share	Earnings (Loss) Per Share
	The Company computes basic and diluted earnings per share amounts in accordance with ASC 260, "Earnings per Share" ("EPS"). Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted EPS reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. The Company does not have any potentially dilutive instruments as at March 31, 2015 and 2014; therefore, anti-dilution issues are not applicable.
Related parties	Related parties
	The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of deferred tax asset			March 31,			December 31,
			2015			2014
	Deferred tax asset, generated from net operating loss at statutory rates		$	21,790		$	18,140
	Valuation allowance			(21,790	)		(18,140	)
			$	-		$	-
Schedule of effective income tax rate to the federal statutory rate	Federal income tax rate	34%
	Increase in valuation allowance	-34%
	Effective income tax rate	0.00%

RELATEDPARTY_TRANSACTIONS_Tabl

RELATED-PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of related party transactions		Note payable –		Accrued interest –
		Nexus BioFuel		Nexus BioFuel
	Balance, December 31, 2014	$	3,078	$	39
	Increase		1,439		113
	Balance, March 31, 2015	$	4,517	$	152

ORGANIZATION_AND_DESCRIPTION_O1

ORGANIZATION AND DESCRIPTION OF BUSINESS (Detail Textuals) (Merger Agreement, Big Time Acquisition, Inc.)	3 Months Ended
	Mar. 31, 2015
Nature Of Organization [Line Items]
Number of common stock received under share exchange	90,000
Restricted Stock | Common stock Class A
Nature Of Organization [Line Items]
Common stock shares issued under acquisition	90,000
Percentage of issued and outstanding stock acquired	100.00%

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Cash and cash equivalents

PREPAID_EXPENSE_Detail_Textual

PREPAID EXPENSE (Detail Textuals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Prepaid Expense [Abstract]
Prepaid expenses		$795

STOCKHOLDERS_EQUITY_Detail_Tex

STOCKHOLDERS' EQUITY (Detail Textuals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued
Preferred stock, shares outstanding

STOCKHOLDERS_EQUITY_Detail_Tex1

STOCKHOLDERS' EQUITY (Detail Textuals 1) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Stockholders Equity Note [Line Items]
Additional paid in capital issued to fund operating expenses	$18,579
Related party debt was forgiven and deemed additional paid in capital	22,360
Total amounts contributed to additional paid in capital	$41,209
Common stock Class A
Stockholders Equity Note [Line Items]
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued	99,750,097	99,750,097
Common stock, shares outstanding	99,750,097	99,750,097
Common stock, voting rights	One vote
Common stock Class B
Stockholders Equity Note [Line Items]
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued
Common stock, shares outstanding
Common stock, voting rights	10 votes

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Deferred tax asset
Deferred tax asset, generated from net operating loss at statutory rates	$64,100	$53,400
Valuation allowance	-21,790	-18,140
Deferred tax asset, total

INCOME_TAXES_Details_1

INCOME TAXES (Details 1)	3 Months Ended
	Mar. 31, 2015
Reconciliation of the effective income tax rate to the federal statutory rate
Federal income tax rate	34.00%
Increase in valuation allowance	-34.00%
Effective income tax rate

INCOME_TAXES_Detail_Textuals

INCOME TAXES (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$64,100	$53,400
Loss in deferred tax assets	$21,660	$18,140
Effective statutory rates	34.00%

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Related Party Transaction [Line Items]
Note payable Balance, December 31, 2014	$3,078
Increase	1,439
Note payable Balance, March 31, 2015	4,517
Accrued interest Balance, December 31, 2014	39
Increase	-113
Balance, March 31, 2015	152
Nexus Biofuel
Related Party Transaction [Line Items]
Note payable Balance, December 31, 2014	3,078
Increase	1,439
Note payable Balance, March 31, 2015	4,517
Accrued interest Balance, December 31, 2014	39
Increase	113
Balance, March 31, 2015	$152

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details) (Detail Textuals) (USD $)	Mar. 31, 2015
Related Party Transactions [Abstract]
Operating expenses paid by officers	$1,439
Annual interest rate accrued on promissory notes	12.00%