NeuroOne Medical Technologies (NMTC) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 11, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	Original Source Entertainment, Inc.
Entity Central Index Key	1,500,198
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 315,115
Trading Symbol	OSOK
Entity Common Stock, Shares Outstanding		5,073,000

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash	$ 1,838	$ 205
Total current assets	1,838	205
Total Assets	1,838	205
Current liabilities
Accounts payable	16,659	9,966
Accrued liabilities	0	3,000
Accrued liabilities - related party	400	0
Advances - related party	52,652	22,628
Convertible notes payable - related party, net of debt discount	13,619	0
Total current liabilities	83,330	35,594
Total Liabilities	83,330	35,594
Stockholders' Deficit
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued and outstanding	0	0
Common stock, $0.001 par value; 45,000,000 shares authorized; 5,073,000 shares issued and outstanding	5,073	5,073
Additional paid in capital	93,483	76,723
Retained deficit	(180,048)	(117,185)
Total Stockholders' Deficit	(81,492)	(35,389)
Total Liabilities and Stockholders' Deficit	$ 1,838	$ 205

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Preferred stock, par value per share	$ 0.001	$ 0.001
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 per share	$ 0.001	$ 0.001
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	5,073,000	5,073,000
Common stock, shares outstanding	5,073,000	5,073,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 742	$ 773
Operating Expenses:
General and administrative	49,587	36,687
Total Operating Expenses	49,587	36,687
Operating Income	(48,845)	(35,914)
Other Income (Expense)
Interest Expense	$ (14,018)	$ (330)
Total Other Income (Expense)
Net Income Before Taxes	$ (62,863)	$ (36,244)
Income Tax Provision	0	0
Net Income	$ (62,863)	$ (36,244)
Net Loss Per Common Share:
Basic and Diluted	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding - Basic and Diluted	5,073,000	5,073,000

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock [Member]	Paid in Capital [Member]	Retained Earnings [Member]
Balances at Dec. 31, 2013	$ (30,291)	$ 5,073	$ 45,577	$ (80,941)
Balances (in shares) at Dec. 31, 2013		5,073,000
Beneficial conversion feature of convertible note payable	3,225	$ 0	3,225	0
Gain on forgiveness of related party notes payable	27,921	0	27,921	0
Net income (loss) for the year	(36,244)	0	0	(36,244)
Balances at Dec. 31, 2014	$ (35,389)	$ 5,073	76,723	(117,185)
Balances (in shares) at Dec. 31, 2014	5,073,000	5,073,000
Beneficial conversion feature of convertible note payable	$ 16,760	$ 0	16,760	0
Net income (loss) for the year	(62,863)	0	0	(62,863)
Balances at Dec. 31, 2015	$ (81,492)	$ 5,073	$ 93,483	$ (180,048)
Balances (in shares) at Dec. 31, 2015	5,073,000	5,073,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities:
Net Income For The Period	$ (62,863)	$ (36,244)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of debt discount	13,619	330
Changes in Operating Assets and Liabilities-
Accounts payable and accrued liabilities	3,693	12,966
Accrued liabilities - related party	400	(3,225)
Net Cash Used in Operating Activities	(45,151)	(26,173)
Cash Flows From Investing Activities:
Net Cash Provided by (Used in) Investing Activities	0	0
Cash Flows From Financing Activities:
Advances - related party	30,024	22,628
Notes payable - related parties	16,760	3,225
Net Cash Provided by Financing Activities	46,784	25,853
Net Increase (Decrease) in Cash	1,633	(320)
Cash - Beginning of Period	205	525
Cash - End of Period	1,838	205
Non-Cash Financing and Investing Activities:
Gain on forgiveness or related party notes payable	0	28,146
Supplemental Disclosures
Cash paid in interest	0	0
Cash paid for income taxes	$ 0	$ 0

ORGANIZATION, OPERATIONS AND SU

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Original Source Entertainment, Inc. (the “Company”), was incorporated in the State of Nevada on August 20, 2009 (“Inception”). The Company’s intent is to license songs to the television and music industry for use for use in television shows or movies. The Company has had limited activity and revenue to date. The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company’s year-end is December 31. The accompanying consolidated financial statements include the accounts of Original Source Entertainment, Inc. and its sole wholly owned subsidiary, Original Source Music, Inc. All intercompany accounts and transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, movement in stockholders’ equity (deficit) and cash flows disclosed activity since the date of our inception (August 20, 2009) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company elected to early adopt these provisions and consequently these additional disclosures are not included in these financial statements. The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At December 31, 2015 and 2014 the Company had no balance of accounts receivable. FASB ASC 820-10 “Fair Value Measurements and Disclosures” 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. This ASC 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 in 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 and 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 data by correlation or other means. Level 3 Inputs that are both significant to the fair value measurement and unobservable. The carrying value of cash, accrued liabilities and loan payable - related party approximates their fair value due to their short-term maturity. The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company had no known material tax assets or liabilities as at December 31, 2015 and 2014. The Company recognizes revenues in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. The company derives revenue from the licensing of songs to the television and music industry. All fee revenues each year were domestic and to external customers. Advertising costs are expensed as incurred. The Company incurred no advertising costs during the twelve months ended December 31, 2015 or 2014. The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. During the years ended December 31, 2015 and 2014, the Company did have potentially dilutive debt instruments outstanding that has been excluded from the earnings per share calculation, as such an inclusion would have been anti-dilutive due to losses incurred by the Company in both period and, therefore, basic and diluted earnings (loss) per share are equal in both periods. We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to Development Stage Entities as discussed above.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2015
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The Company has suffered a loss from operations and has negative cash flows from operations, and in all likelihood will be required to make significant future expenditures in connection with marketing efforts along with general administrative expenses. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company may raise additional capital through the sale of its equity securities, through an offering of debt securities, or through borrowings from financial institutions or related parties. By doing so, the Company hopes to generate sufficient capital to execute its business plan of licensing songs to the television and music industry for use for use in television shows or movies on an ongoing basis. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern.

ADVANCES PAYABLE - RELATED PART

ADVANCES PAYABLE - RELATED PARTY	12 Months Ended
	Dec. 31, 2015
ADVANCES PAYABLE - RELATED PARTY [Abstract]
ADVANCES PAYABLE - RELATED PARTY	NOTE 3: ADVANCES PAYABLE - RELATED PARTY In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. During the twelve months ended December 31, 2015 a related party advanced to the Company $30,024 to pay for its operating expenses. As of December 31, 2015, the amount outstanding was $52,652. As of December 31, 2014 the balance outstanding was $22,628. The note payable is non-interest bearing, due upon demand and unsecured.

CONVERTIBLE NOTES PAYABLE - REL

CONVERTIBLE NOTES PAYABLE - RELATED PARTY	12 Months Ended
	Dec. 31, 2015
CONVERTIBLE NOTES PAYABLE - RELATED PARTY [Abstract]
CONVERTIBLE NOTES PAYABLE - RELATED PARTY	NOTE 4. CONVERTIBLE NOTES PAYABLE - RELATED PARTY December 31, 2015 December 31, 2014 Convertible Note A Principal $ 3,255 $ - Debt discount $ (449) $ - Convertible Note B Principal $ 6,000 $ - Debt discount $ (496) $ - Convertible Note C Principal $ 6,000 $ - Debt discount $ (1,500) $ - Convertible Note D Principal $ 3,260 $ - Debt discount $ (2,598) $ - Convertible Note E Principal $ 1,500 $ - Debt discount $ (1,323) $ - Total convertible notes payable -non related party, net of debt discount $ 13,619 $ - Convertible Note A: On December 31, 2014 a related party loaned the Company $ 3,255 6 0.001 3,255 February 28, 2016 3,255 Convertible Note B: On January 21, 2015 a related party loaned the Company $ 6,000 6 0.001 6,000 January 31, 2016 6,000 Convertible Note C: On March 30, 2015 a related party loaned the Company $ 6,000 6 0.001 6,000 March 30, 2016 6,000 Convertible Note D: On September 14, 2015 a related party loaned the Company $ 3,260 6 0.001 3,260 December 31, 2016 3,260 Convertible Note E: On November 6, 2015 a related party loaned the Company $ 1,500 6 0.001 1,500 March 31, 2017 1,500

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2015
STOCKHOLDERS' DEFICIT [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 5. STOCKHOLDERS’ DEFICIT Preferred Stock The Company is authorized to issue 5,000,000 0.001 No shares of preferred stock were issued and outstanding during the twelve months ended December 31, 2015and 2014. Common Stock The Company is authorized to issue 45,000,000 0.001 During the twelve months ended December 31, 2015 the Company issued no shares of common stock. As at December 31, 2015 there were 5,073,000 Additional Paid in Capital During the last fiscal year ended December 31, 2014, related party shareholders forgave Company liabilities totaling $ 27,921

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 6 – INCOME TAXES The Internal Revenue Code (“IRC”) allows net operating losses (“NOL's”) to be carried forward and applied against future profits for a period of twenty years. We did not provide any current or deferred federal income tax provision or benefit for any of the periods presented in our consolidated financial statements because we have experienced losses since our inception. When it is more likely than not, that a tax asset cannot be realized through future income, we must record an allowance against any potential future tax benefit. We provided a full valuation allowance against our net deferred tax assets, consisting of net operating loss carry forwards, because we determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward periods. We have not taken a tax position that, if challenged, would have a material effect on our consolidated financial statements for the years ended December 31, 2015 and 2014 as defined under ASC 740. We did not recognize any adjustment to our liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of our accumulated deficit on our consolidated balance sheets. Our provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. Years Ended December 31, 2015 2014 Income tax provision at the federal statutory rate 39 % 39 % Effect of operating losses (39) % (39) % — % — % Changes in our cumulative net deferred tax assets consist of the following: December 31, 2015 2014 Net loss carry forward $ 86,391 $ 45,702 Valuation allowance (86,391) (45,702) $ — $ — Years Ended December 31, 2015 2015 Tax at statutory rate $ 26,695 $ 14,135 Valuation allowance (26,695) (14,135) $ — $ —

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 7. SUBSEQUENT EVENTS In accordance with ASC 855-10, “Subsequent Events” the Company has analyzed its operations subsequent to December 31, 2015 to the date these financial statements were available to be issued. During this period, we did not have any significant subsequent events, except as disclosed below: In January, 2016 the Company negotiated an extension of time until December 31, 2016 In February, 2016 a related party loaned the Company $ 5,703 The note is interest free until December 31, 2016 after which time it bears interest at 6 0.001 In February, 2016 the Company negotiated an extension of time until December 31, 2016 February 28, 2016

ORGANIZATION, OPERATIONS AND 14

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company’s year-end is December 31.
Principles of consolidation	Principles of consolidation The accompanying consolidated financial statements include the accounts of Original Source Entertainment, Inc. and its sole wholly owned subsidiary, Original Source Music, Inc. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Development Stage Company	Development Stage Company The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, movement in stockholders’ equity (deficit) and cash flows disclosed activity since the date of our inception (August 20, 2009) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company elected to early adopt these provisions and consequently these additional disclosures are not included in these financial statements.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.
Accounts receivable	Accounts receivable The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At December 31, 2015 and 2014 the Company had no balance of accounts receivable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments FASB ASC 820-10 “Fair Value Measurements and Disclosures” 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. This ASC 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 in 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 and 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 data by correlation or other means. Level 3 Inputs that are both significant to the fair value measurement and unobservable. The carrying value of cash, accrued liabilities and loan payable - related party approximates their fair value due to their short-term maturity.
Income tax	Income tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company had no known material tax assets or liabilities as at December 31, 2015 and 2014.
Revenue recognition	Revenue recognition The Company recognizes revenues in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured.
Products and services, geographic areas and major customers	The company derives revenue from the licensing of songs to the television and music industry. All fee revenues each year were domestic and to external customers.
Advertising costs	Advertising costs Advertising costs are expensed as incurred. The Company incurred no advertising costs during the twelve months ended December 31, 2015 or 2014.
Basic and Diluted Earnings (Loss) Per Share	Basic and Diluted Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. During the years ended December 31, 2015 and 2014, the Company did have potentially dilutive debt instruments outstanding that has been excluded from the earnings per share calculation, as such an inclusion would have been anti-dilutive due to losses incurred by the Company in both period and, therefore, basic and diluted earnings (loss) per share are equal in both periods.
Recent Accounting Pronouncements	Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to Development Stage Entities as discussed above.

CONVERTIBLE NOTES PAYABLE - R15

CONVERTIBLE NOTES PAYABLE - RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2015
CONVERTIBLE NOTES PAYABLE - RELATED PARTY [Abstract]
Schedule of Convertible Notes Payable	December 31, 2015 December 31, 2014 Convertible Note A Principal $ 3,255 $ - Debt discount $ (449) $ - Convertible Note B Principal $ 6,000 $ - Debt discount $ (496) $ - Convertible Note C Principal $ 6,000 $ - Debt discount $ (1,500) $ - Convertible Note D Principal $ 3,260 $ - Debt discount $ (2,598) $ - Convertible Note E Principal $ 1,500 $ - Debt discount $ (1,323) $ - Total convertible notes payable -non related party, net of debt discount $ 13,619 $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
INCOME TAXES [Abstract]
Schedule of sources and tax effects of the differences for the periods	The sources and tax effects of the differences for the periods presented are as follows Years Ended December 31, 2015 2014 Income tax provision at the federal statutory rate 39 % 39 % Effect of operating losses (39) % (39) % — % — %
Schedule of changes in our cumulative net deferred tax assets	Changes in our cumulative net deferred tax assets consist of the following: December 31, 2015 2014 Net loss carry forward $ 86,391 $ 45,702 Valuation allowance (86,391) (45,702) $ — $ —
Schedule of reconciliation of income taxes computed at the statutory rate	A reconciliation of our income taxes computed at the statutory rate is as follows: Years Ended December 31, 2015 2015 Tax at statutory rate $ 26,695 $ 14,135 Valuation allowance (26,695) (14,135) $ — $ —

ORGANIZATION, OPERATIONS AND 17

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounts receivable	$ 0	$ 0
Tax assets (liabilities)	0	0
Advertising cost	$ 0	$ 0

ADVANCES PAYABLE - RELATED PA18

ADVANCES PAYABLE - RELATED PARTY (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
ADVANCES PAYABLE - RELATED PARTY [Abstract]
Advances from related party	$ 30,024	$ 22,628
Amount outstanding	$ 52,652	$ 22,628

CONVERTIBLE NOTES PAYABLE - R19

CONVERTIBLE NOTES PAYABLE - RELATED PARTY (Details) - USD ($)	Dec. 31, 2015	Nov. 06, 2015	Sep. 14, 2015	Mar. 30, 2015	Jan. 21, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Total convertible notes payable -non related party, net of debt discount	$ 13,619					$ 0
Convertible Note A [Member]
Related Party Transaction [Line Items]
Principal	3,255					0
Debt discount	(449)					0
Convertible Note B [Member]
Related Party Transaction [Line Items]
Principal	6,000				$ 6,000	0
Debt discount	(496)					0
Convertible Note C [Member]
Related Party Transaction [Line Items]
Principal	6,000			$ 6,000		0
Debt discount	(1,500)					0
Convertible Note D [Member]
Related Party Transaction [Line Items]
Principal	3,260		$ 3,260			0
Debt discount	(2,598)					0
Convertible Note E [Member]
Related Party Transaction [Line Items]
Principal	1,500	$ 1,500				0
Debt discount	$ (1,323)					$ 0

CONVERTIBLE NOTES PAYABLE - R20

CONVERTIBLE NOTES PAYABLE - RELATED PARTY (Details Textual) - USD ($)	Nov. 06, 2015	Sep. 14, 2015	Mar. 30, 2015	Jan. 21, 2015	Dec. 31, 2014	Dec. 31, 2015
Convertible Note A [Member]
Related Party Transaction [Line Items]
Amount of loan					$ 0	$ 3,255
Interest rate					6.00%
Price per share for the sale of shares					$ 0.001
Due date						Feb. 28, 2016
Convertible notes payable						$ 3,255
Beneficial conversion feature						3,255
Convertible Note B [Member]
Related Party Transaction [Line Items]
Amount of loan				$ 6,000	$ 0	$ 6,000
Interest rate				6.00%
Price per share for the sale of shares				$ 0.001
Due date						Jan. 31, 2016
Convertible notes payable						$ 6,000
Beneficial conversion feature						6,000
Convertible Note C [Member]
Related Party Transaction [Line Items]
Amount of loan			$ 6,000		0	$ 6,000
Interest rate			6.00%
Price per share for the sale of shares			$ 0.001
Due date						Mar. 30, 2016
Convertible notes payable						$ 6,000
Beneficial conversion feature						6,000
Convertible Note D [Member]
Related Party Transaction [Line Items]
Amount of loan		$ 3,260			0	$ 3,260
Interest rate		6.00%
Price per share for the sale of shares		$ 0.001
Due date						Dec. 31, 2016
Convertible notes payable						$ 3,260
Beneficial conversion feature						3,260
Convertible Note E [Member]
Related Party Transaction [Line Items]
Amount of loan	$ 1,500				$ 0	$ 1,500
Interest rate	6.00%
Price per share for the sale of shares	$ 0.001
Due date						Mar. 31, 2017
Convertible notes payable						$ 1,500
Beneficial conversion feature						$ 1,500

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Additional Paid in Capital
Amount of notes payable, convertible notes payable and the related accrued interest forgave by related party shareholder		$ 27,921
Common Stock
Issued during the period	0
Common Stock, Shares Authorized	45,000,000	45,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	5,073,000	5,073,000
Common Stock, Shares, Outstanding	5,073,000	5,073,000
Preferred Stock
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Sources and tax effects of the differences for the periods
Income tax provision at the federal statutory rate	39.00%	39.00%
Effect of operating losses	(39.00%)	(39.00%)
Income tax rate, percentage	0.00%	0.00%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Changes in our cumulative net deferred tax assets
Net loss carry forward	$ 86,391	$ 45,702
Valuation allowance	(86,391)	(45,702)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of income taxes computed at the statutory rate
Tax at statutory rate	$ 26,695	$ 14,135
Valuation allowance	(26,695)	(14,135)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest, Total	$ 0	$ 0

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	1 Months Ended				12 Months Ended
	Feb. 29, 2016	Jan. 31, 2016	Jan. 21, 2015	Dec. 31, 2014	Dec. 31, 2015
Convertible Note B [Member]
Debt Instrument, Face Amount			$ 6,000	$ 0	$ 6,000
Related Party Transaction, Rate			6.00%
Share Price			$ 0.001
Related Party Transaction, Date					Jan. 31, 2016
Convertible Note A [Member]
Debt Instrument, Face Amount				$ 0	$ 3,255
Related Party Transaction, Rate				6.00%
Share Price				$ 0.001
Related Party Transaction, Date					Feb. 28, 2016
Subsequent Event [Member] | Convertible Note B [Member]
Related Party Transaction, Date		Dec. 31, 2016
Subsequent Event [Member] | Related Party Convertible Note [Member]
Debt Instrument, Face Amount	$ 5,703
Related Party Transaction, Rate	6.00%
Share Price	$ 0.001
Subsequent Event [Member] | Convertible Note A [Member]
Related Party Transaction, Date	Dec. 31, 2016