Tengjun Biotechnology (TJBH) 10-Q 27 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document And Entity Information	'
Entity Registrant Name	'China Herb Group Holdings Corp
Document Type	'10-Q
Document Period End Date	31-Mar-14
Amendment Flag	'false
Entity Central Index Key	'0001499785
Current Fiscal Year End Date	'--12-31
Entity Common Stock, Shares Outstanding	36,443,119
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1

BALANCE_SHEETS_UNAUDITED

BALANCE SHEETS (UNAUDITED) (USD $)	Mar. 31, 2014	Dec. 31, 2013
ASSETS	'	'
Cash and cash equivalents	$32,143	$32,143
Total Assets	32,143	32,143
LIABILITIES	'	'
Accounts payable	450	450
Shareholder Loans	77,100	20,000
TOTAL LIABILITIES	77,550	20,450
STOCKHOLDER'S EQUITY (DEFICIT)	'	'
Preferred stock, $.001 par value, 5,000,000 shares authorized, 0 shares issued and outstanding	'	'
Common stock, $.001 par value, 75,000,000 shares authorized, 36,443,119 shares issued and outstanding March 31, 2014 and December 31, 2013	36,443	36,443
Additional paid-in capital	100,570	99,483
Deficit accumulated during the development stage	-182,420	-124,233
TOTAL STOCKHOLDER'S EQUITY (DEFICIT)	-45,407	11,693
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)	$32,143	$32,143

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Balance Sheets Parenthetical	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	36,443,119	36,443,119
Common Stock, Shares Outstanding	36,443,119	36,443,119

STATEMENTS_OF_OPERATIONS_UNAUD

STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		45 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Statements Of Operations	'	'	'
Revenue	'	'	'
OPERATING EXPENSES	'	'	'
General and administrative	18,000	'	20,328
Legal fees	1,000	'	97,180
Accounting fees	19,500	3,000	35,500
Transfer agent fees	1,100	'	9,402
Consulting Fees	12,000	'	12,000
Travel	4,500	'	1,500
Website	1,000	'	1,000
TOTAL EXPENSES	57,100	3,000	179,910
Loss from operations	-57,100	-3,000	-179,910
Other Expenses:	'	'	'
Interest expense	-1,087	'	-2,510
Total other expense	-1,087	'	-2,510
Provision for income taxes	'	'	'
Net Loss	($58,187)	($3,000)	($182,420)
Net loss per common share-basic and diluted	'	'	'
Weighted number of common shares outstanding- basic and diluted	36,443,119	4,300,000	'

STATEMENTS_OF_CASH_FLOW_UNAUDI

STATEMENTS OF CASH FLOW (UNAUDITED) (USD $)	3 Months Ended		45 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
OPERATING ACTIVITIES:	'	'	'
Net Loss	($58,187)	($3,000)	($182,420)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Common stock issued in connection with services provided by consultants	'	'	20,000
Imputed interest on related party loan	-1,087	'	2,510
Changes in operating assets and liabilities:	'	'	'
Increase (decrease) in accounts payable	'	'	54,665
NET CASH USED IN OPERATING ACTIVITIES	-57,100	-3,000	-105,245
INVESTING ACTIVITIES:	'	'	'
Proceeds from sale of asset (Blue Water common stock)	'	'	13,000
NET CASH PROVIDED BY INVESTING ACTIVITIES	'	'	13,000
FINANCING ACTIVITIES:	'	'	'
Proceeds from common stock subscribed	'	'	5,600
Proceeds from loan from officer	57,100	3,000	89,350
Repayment of loan from officer	'	'	-105
Repurchase of common stock	'	'	-10,750
Proceeds from issuance of common stock	'	'	40,293
NET CASH PROVIDED BY FINANCING ACTIVITIES	57,100	3,000	124,388
NET CHANGE IN CASH	'	'	32,143
Cash, Beginning of period	32,143	0	0
Cash, End of period	32,143	0	32,143
Non-cash investing and financing activities:	'	'	'
Issuance of common shares to directors	'	'	4,000
Issuance of common shares for common stock subscribed	'	'	5,600
Restricted securities exchanged for accounts payable	'	'	7,000
Forgiveness of loan from officer	'	'	12,145
Forgiveness of accounts payable	'	'	40,060
Forgiveness of loan from shareholder	'	'	7,155
Issuance of common shares for restricted securities received	'	'	20,000
SUPPLEMENTAL DISCLOSURES:	'	'	'
Interest paid	'	'	'
Income taxes paid	'	'	'

Organization

Organization	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 1 - Organization	'
	China Herb Group Holdings Corporation (“Company”) is a development stage company with minimal operations. The Company was incorporated under the name “Island Radio, Inc” under the laws of the State of Nevada on June 28, 2010. Our plan is to become a successful global medical and spa Company within an industry that has been on a rocket trajectory, increasing from $60 billion in revenues, in 2007, to $78 billion in 2013. The fastest growing market segment has been the Orient based spas, which have seen a 20 per cent growth in annual revenues during this period. This segment is also projected to increase revenues by an additional 9.1 per cent by year 2017.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 2 - Summary of Significant Accounting Policies	'
	Unaudited Interim Financial Information
	The accompanying Balance Sheet as of March 31, 2014, Statements of Operations for the three months ended March 31, and three months ended 2013 and cumulative from June 28, 2010 (Inception) to March 31, 2014, and the Statements of Cash Flows for the nine months ended September 30, 2013 and 2012, and cumulative from June 28, 2010 (Inception) to March 31, 2014, are unaudited. These unaudited interim financial statements have been prepared in accordance with accounting principles accepted in the United States of America (“GAAP”). In the opinion of the company’s management, the unaudited interim financial statements have been prepared on the same basis as the audited financial statements and included all adjustments necessary for the fair presentation of the Company’s statement of financial position at March 31, 2014 and its results of operations and its cash flows for the period ended March 31, 2014 and cumulative from June 28, 2010 (inception) to March 31, 2014. The results for the period ended March 31, 2014 are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2014.
	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) for financial information and in accordance with the Securities and Exchange Commission’s (SEC) Regulation S-X. They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the three monbths ended March 31, 2014, 2013, and cumulative from June 28, 2010 (inception) to March 31, 2014.
	Use of Estimates
	The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of March 31, 2014, the Company and December 31, 2013 the Company had no cash equivalents.
	Investments
	The Company accounts for its marketable securities, which are classified as trading securities, in accordance with generally accepted accounting principles for certain investments in debt and equity securities, which requires that trading securities be carried at fair value. Unrealized gains and losses due to changes in fair value as well as realized gains and losses resulting from sales of securities are reported as Other Income/Expenses in the statement of operations. Fair value of the securities is based upon quoted market prices in active markets or estimated fair value when quoted market prices are not available. The cost basis for realized gains and losses is determined on a specific identification basis. As of March 31, 2014the Company had no investments.
	Fair Value of Financial Instruments
	ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It 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. It 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.
	As of March 31, 2014 and December 31, 2013 we believe that the recorded values of all of our financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	Description	Level 1		Level 2		Level 3		Total Realized Loss
	31-Mar-14		-		-		-		-
	31-Dec-13		-		-		-		-
	Totals
	Net Loss per Share Calculation
	Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. During the three month period ended March 31, 2014 and 2013, and cumulative from June 28, 2010 (inception) to March 31, 2014, the Company had no dilutive financial instruments issued or outstanding.
	Income Taxes
	The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.
	The Company maintains a valuation allowance with respect to deferred tax assets. Island Radio establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
	Fiscal Year
	The Company elected December 31st for its fiscal year end.

Development_Stage_Activities_a

Development Stage Activities and Going Concern	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 3 - Development Stage Activities and Going Concern	'
	The Company is in the development stage and has minimal operations, and as such has devoted most of its efforts since its inception to developing its business plan, issuing common stock, attempting to raise capital, establishing its accounting systems and other administrative functions.
	As of March 31, 2014, we had $32,143 cash or cash equivalents proceeded from issuance of common shares in the escrow account. We presently are exploring other such sources of funding. Without limiting our available options, future equity financings will most likely be through the sale of additional shares of our common stock. It is possible that we could also offer warrants, options and/or rights in conjunction with any future issuances of our common stock. However, we can give no assurance that financing will be available to us, and if available to us, in amounts or on terms acceptable to us. If we cannot secure adequate financing, we may be forced to cease operations and you will lose your entire investment.
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United State of America, which contemplate continuation of the Company as a going concern. The Company has not established a source of revenues sufficient to cover its operating costs, and as such, has incurred an operating loss since its inception. Further, as of March 31, 2014, the Company had an accumulated deficit during development stage of ($124,233). These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern.

Share_Exchange_and_Subsequent_

Share Exchange and Subsequent Sale of Blue Water Restaurant Group, Inc. Common Stock Holdings	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 4 - Share Exchange and Subsequent Sale of Blue Water Restaurant Group, Inc. Common Stock Holdings	'
	On March 29, 2011 we entered into a Share Exchange Agreement with Blue Water Restaurant Group, Inc. (“Blue Water”), a Nevada corporation planning a going public initiative and starting a chain of restaurants in St. Maarten, Dutch West Indies. Under the terms of the agreement we issued Blue Water 2,000,000 shares of our restricted common stock in exchange for 2,000,000 restricted shares of Blue Water common stock, $0.001 par value. These shares were valued at $20,000, or $0.01 a share.
	Blue Water registered 1,300,000 of our total holdings of 2,000,000 shares of their common stock in a SEC Registration Statement on Form S-1 that was declared effective on September 8, 2011. Subsequently, we sold these 1,300,000 registered shares without restrictions to 36 different individuals at a price of $0.01 per share, or $13,000 in total. Our remaining 700,000 shares were transferred to Taurus Financial Partners, LLC (“Taurus”) in exchange for a $7,000 reduction in our outstanding accounts payable. All of the cash proceeds from the sale of our Blue Water shares were paid to Taurus to reduce our outstanding accounts payable to them. As of March 31, 2014 we had no remaining accounts payable due to Taurus and had no remaining holdings in Blue Water.

Notes_Payable_To_Officer_and_S

Notes Payable To Officer and Shareholders	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 5 - Notes Payable To Officer and Shareholders	'
	As of December 31, 2011 we had notes payable to our former officer and director, Nina Edstrom, aggregating $12,145, which includes $10,750 she loaned the Company to repurchase and cancel 1,075,000 shares of its common stock.
	Ms. Edstrom voluntarily forgave these outstanding debts on March 1, 2012 which was recorded in the financial statements as additional paid-in capital. Additionally, these debts had accrued total $559 in imputed interest that was recorded in the financial statements as additional paid-in capital.
	On June 27, 2012, Taurus Financial Partners, LLC, as a shareholder of the Company, forgave $40,060 of outstanding accounts payable that the Company owed, which was recorded as due to related party.
	During the year ended March 31, 2013, Chin Yung Kong, the director and shareholder of the Company, paid $20,000 for the Company’s expense. These payments were classified as due to related party. Imputed interest of $864 was recorded for the year ended December 31, 2013.
	During the quarter ended March 31, 2013, Chin Yung Kong, the director and shareholder of the Company, paid $3,000 for the Company’s expense. These payments were classified as due to related party. During the quarter ended March 31, 2014, Qiuping Lu, President, CEO, director and shareholder of the Company, paid $57,100 for the Company’s expense. These payments were classified as due to related party. Imputed interest of $1,087 was recorded for the period ended March 31, 2014.

Common_Stock

Common Stock	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 6 - Common Stock	'
	The total number of common shares authorized that may be issued by the Company is 75,000,000 shares with a par value of $0.001 per share.
	During the period June 28, 2010 (inception) to December 31, 2011 the Company issued an aggregate of 9,375,000 shares as follows:
	4,000,000 shares to its directors as Founder’s Shares;
	2,000,000 shares to a consultant for total consideration of $20,000, or $0.01 per share, based on the value of the services performed;
	1,375,000 shares in exchange for aggregate cash consideration of $13,750, or $0.01 per share;
	2,000,000 shares in exchange for 2,000,000 shares of restricted common stock in Blue Water Restaurant Group, Inc. (“Blue Water”), a Nevada corporation, presently undertaking a going public initiative. This investment was valued at $20,000, or $0.01 per share, based on the most recent private transaction price of Blue Water common stock, which was $0.01 per share. In addition, Blue Water registered 1,300,000 of our shares of its common stock for unrestricted resale in a SEC Registration Statement on Form S-1 which was declared “effective” on September 8, 2011.
	On September 19, 2011 the Company repurchased 1,075,000 shares of its common stock, which were subsequently cancelled. These shares were purchased for $10,750, or $0.01 a share. This purchase was financed by a non-interest bearing demand loan from our sole officer and director, Nina Edstrom. During 2012 this note had accrued $272 in imputed interest that was recorded in the financial statements as additional paid-in capital.
	On October 13, 2011, two shareholders returned to the Company an aggregate of 4,000,000 shares of restricted common stock. These shares were subsequently cancelled.
	On August 30, 2013, the Company issued 125,000 shares of common stock to a group of 6 individuals for the price of $0.001 per share. Total proceeds $125.
	On November 20, 2013, the Company issued 16,018,119 shares of common stock to a group of 35 individuals for the price of $0.001 per share. Total proceeds $16,018.
	On November 21, 2013, the Company issued 16,000,000 shares of common stock to 3 existing majority shareholders for the price of $0.001 per share. Total proceeds 16,000.
	As of March 31, 2014, the Company had 36,443,119 shares of its common stock issued and outstanding.

Preferred_Stock

Preferred Stock	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 7- Preferred Stock	'
	The total number of preferred shares authorized that may be issued by the Company is 5,000,000 shares with a par value of $0.001 per share.
	As of March 31, 2014, the Company had no shares of its preferred stock issued and outstanding.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 8 - Income Taxes	'
	The provision (benefit) for income taxes for the period from June 28, 2010 (inception) to March 31, 2014 was as follows, assuming a 35 percent effective tax rate:
								For the period
		For the three months ended			For the three months ended			28-Jun-10
		31-Mar-14			31-Dec-13			(inception) to
								31-Mar-14
	Current tax provision:
	Federal
	Taxable income	$	-		$			$
	Total current tax provision	$	-		$			$
	Deferred tax provision:
	Federal
	Loss carryforwards	$	19,985		$	1050		$	55,969
	Change in valuation allowance		(19,985	)		(1050	)		(55,969	)
	Total deferred tax provision	$	-		$	-		$	-
	As of March 31, 2014, the Company had approximately $159,910 in tax loss carry-forwards that can be utilized in future periods to reduce taxable income through 2030.
	The Company provided a valuation allowance equal to the deferred income tax assets for the period from June 28, 2010 (inception) to March 31, 2014 because it is not presently known whether future taxable income will be sufficient to utilize the tax loss carry-forwards.
	The Company has no uncertain tax positions.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 9 - Related Party Transactions	'
	From June 28, 2010 (inception) through June 27, 2012, the Company operated out of office space that was provided to us by our former president and chief executive officer, Eric Boyer, free of charge.
	For the quarter ended March 31, 2014 and cumulative from June 28, 2010 (inception) to December 31, 2013, the Company’s rent expense was zero. From February 2014 the company opened an office at 505 West Avenue, Suite 16, Mesa AZ 85210 At a rent expense of $1,500 per month. This is the beginning of operating activities, market research for possible acquisitions and plans for expansion.
	As of December 31, 2011 we had notes payable to our sole officer and director, Nina Edstrom, aggregating $12,145, which includes $10,750 she loaned the Company to repurchase and cancel 1,075,000 shares of its common stock.
	Ms. Edstrom voluntarily forgave these outstanding debts on March 1, 2012 which was recorded in the financial statements as additional paid-in capital.
	On June 27, 2012, Taurus Financial Partners, LLC, as a shareholder of the Company, forgave the $40,060 total outstanding account payables that the Company owed to it. As of March 31, 2014, there is note payable of $77,100.
	During the year ended December 31, 2013, Chin Yung Kong, the director and shareholder of the Company, paid $20,000 for the Company’s expense. These payments were classified as due to related party. Due on demand, no interest. Imputed interst of $864 was recorded for the year ended December 31, 2014.
	During the quarter ended March 31, 2014, Qiuping Lu, President, CEO, director and shareholder of the Company, paid $57,100 for the Company’s expense. These payments were classified as due to related party. Imputed interest of $1,087 was recorded for the period ended March 31, 2014.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 10 - Recent Accounting Pronouncements	'
	In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.
	In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:
	Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and
	Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.
	The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.
	In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.
	In October 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-04, “Technical Corrections and Improvements” in Accounting Standards Update No. 2012-04. The amendments in this update cover a wide range of Topics in the Accounting Standards Codification. These amendments include technical corrections and improvements to the Accounting Standards Codification and conforming amendments related to fair value measurements. The amendments in this update will be effective for fiscal periods beginning after December 15, 2012. The adoption of ASU 2012-04 is not expected to have a material impact on our financial position or results of operations.
	In August 2012, the FASB issued ASU 2012-03, “Technical Amendments and Corrections to SEC Sections: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin (SAB) No. 114, Technical Amendments Pursuant to SEC Release No. 33-9250, and Corrections Related to FASB Accounting Standards Update 2010-22 (SEC Update)” in Accounting Standards Update No. 2012-03. This update amends various SEC paragraphs pursuant to the issuance of SAB No. 114. The adoption of ASU 2012-03 is not expected to have a material impact on our financial position or results of operations.
	In July 2012, the FASB issued ASU 2012-02, “Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” in Accounting Standards Update No. 2012-02. This update amends ASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment and permits an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles - Goodwill and Other - General Intangibles Other than Goodwill. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity’s financial statements for the most recent annual or interim period have not yet been issued or, for nonpublic entities, have not yet been made available for issuance. The adoption of ASU 2012-02 is not expected to have a material impact on our financial position or results of operations.
	Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial statements.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 11 - Subsequent Events	'
	On January 1, 2014 the company entered in consulting agreements with Dr Kiril Pandelisev and Yan Lawrence. The agreement was signed on April 4, 2014. Under this agreement Dr Pandelisev and Ms. Lawrence will assist the company to Coordinate the Remedy the Company’s filings to date, help establish an office for the Company at 505 West 8th Avenue, Ste 16, Mesa Arizona 85210, Assist and Coordinate the process needed the Company to be ready for trading, Assist and Coordinate the process needed the Company to be ready for merger, Assist and Coordinate the process needed the merging companies to be restructured, audited and ready for merger, Assist and Coordinate the process needed the Company to merge with one or more entities from China and USA, Coordinate the preparation and filing post merger S-1 registration for secondary IPO suitable to guarantee the Company’s plans for expansion and growth, Consult on the growth of the new company and its subsidiaries in China and USA.
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined there are no additional events to disclose.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Policies	'
Basis of Presentation	'
	The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) for financial information and in accordance with the Securities and Exchange Commission’s (SEC) Regulation S-X. They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the three monbths ended March 31, 2014, 2013, and cumulative from June 28, 2010 (inception) to March 31, 2014.
Use of Estimates	'
	The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates.
Cash and Cash Equivalents	'
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of March 31, 2014, the Company and December 31, 2013 the Company had no cash equivalents.
Investments	'
	The Company accounts for its marketable securities, which are classified as trading securities, in accordance with generally accepted accounting principles for certain investments in debt and equity securities, which requires that trading securities be carried at fair value. Unrealized gains and losses due to changes in fair value as well as realized gains and losses resulting from sales of securities are reported as Other Income/Expenses in the statement of operations. Fair value of the securities is based upon quoted market prices in active markets or estimated fair value when quoted market prices are not available. The cost basis for realized gains and losses is determined on a specific identification basis. As of March 31, 2014the Company had no investments.
Fair Value of Financial Instruments	'
	ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It 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. It 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.
	As of March 31, 2014 and December 31, 2013 we believe that the recorded values of all of our financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	Description	Level 1		Level 2		Level 3		Total Realized Loss
	31-Mar-14		-		-		-		-
	31-Dec-13		-		-		-		-
	Totals
Net Loss Per Share Calculation	'
	Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. During the three month period ended March 31, 2014 and 2013, and cumulative from June 28, 2010 (inception) to March 31, 2014, the Company had no dilutive financial instruments issued or outstanding.
Income Taxes	'
	The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.
	The Company maintains a valuation allowance with respect to deferred tax assets. Island Radio establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
Fiscal Year	'
	The Company elected December 31st for its fiscal year end.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Tables	'
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	'
	As of March 31, 2014 and December 31, 2013 we believe that the recorded values of all of our financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	Description	Level 1		Level 2		Level 3		Total Realized Loss
	31-Mar-14		-		-		-		-
	31-Dec-13		-		-		-		-
	Totals

Income_Taxes_Tables

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2014
Income Taxes Tables	'
Schedule of Components of Income Tax Expense (Benefit)	'
	The provision (benefit) for income taxes for the period from June 28, 2010 (inception) to March 31, 2014 was as follows, assuming a 35 percent effective tax rate:
								For the period
		For the three months ended			For the three months ended			28-Jun-10
		31-Mar-14			31-Dec-13			(inception) to
								31-Mar-14
	Current tax provision:
	Federal
	Taxable income	$	-		$			$
	Total current tax provision	$	-		$			$
	Deferred tax provision:
	Federal
	Loss carryforwards	$	19,985		$	1050		$	55,969
	Change in valuation allowance		(19,985	)		(1050	)		(55,969	)
	Total deferred tax provision	$	-		$	-		$	-

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Total Realized Loss	'	'
Level 1 [Member]	'	'
Total Realized Loss	'	'
Level 2 [Member]	'	'
Total Realized Loss	'	'
Level 3 [Member]	'	'
Total Realized Loss	'	'

Development_Stage_Activities_a1

Development Stage Activities and Going Concern (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Development Stage Activities And Going Concern Details Narrative	'	'
Cash or cash equivalents	$32,143	$32,143
Deficit accumulated during the development stage	($182,420)	($124,233)

Notes_Payable_To_Officer_and_S1

Notes Payable To Officer and Shareholders (Details Narrative) (USD $)	3 Months Ended		12 Months Ended	45 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
Notes Payable To Officer And Shareholders Details Narrative	'	'	'	'
Due to President, CEO, director and shareholder of the Company	$57,100	$20,000	$20,000	$57,100
Imputed interest on related party loan	($1,087)	'	$864	$2,510

Common_Stock_Details_Narrative

Common Stock (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Common Stock Details Narrative	'	'
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Issued	36,443,119	36,443,119
Common Stock, Shares Outstanding	36,443,119	36,443,119

Preferred_Stock_Details_Narrat

Preferred Stock (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Preferred Stock Details Narrative	'	'
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		45 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Federal	'	'	'
Taxable income	'	'	'
Total current tax provision	'	'	'
Federal	'	'	'
Loss carryforwards	19,985	1,050	55,969
Change in valuation allowance	-19,985	-1,050	-55,969
Total deferred tax provision	'	'	'

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	45 Months Ended
	Mar. 31, 2014
Income Taxes Details Narrative	'
Effective tax rate	35.00%
Loss carry-forwards	$159,910
Future periods to reduce taxable income	'2030

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	3 Months Ended		12 Months Ended	45 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
Related Party Transactions Details Narrative	'	'	'	'
Rent expense	$0	'	'	'
Note payable	77,100	'	'	77,100
Due to President, CEO, director and shareholder of the Company	57,100	20,000	20,000	57,100
Imputed interest on related party loan	($1,087)	'	$864	$2,510