MJ Pharmaceuticals 10-Q 15 Jul 15 2015 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	3 Months Ended
	Jun. 30, 2015	Jul. 15, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	MJ Pharmaceuticals Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		185,740,000
Entity Public Float	$ 0
Amendment Flag	false
Entity Central Index Key	1,502,629
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 5,831	$ 7,358
Total Current Assets	5,831	7,358
Total Assets	5,831	7,358
Current Liabilities:
Loan from related party	499	449
Total Current Liabilities	499	449
Stockholders’ equity
Preferred stock, par value $0.0001 per share; 20,000,000 shares authorized; none issued at June 30, 2015 and December 31, 2014.	0	0
Common stock, par value $0.0001 per share; 500,000,000 shares authorized; 185,740,000 shares issued and outstanding, at June 30, 2015 and December 31, 2014.	18,574	18,574
Additional Paid In Capital	0	0
Deficit accumulated during development stage	(13,242)	(11,665)
Total Stockholders’ Equity	5,332	6,909
Total Liabilities and Stockholders’ Equity	$ 5,831	$ 7,358

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	185,740,000	185,740,000
Common stock, shares outstanding	185,740,000	185,740,000

STATEMENT OF OPERATIONS

STATEMENT OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended		40 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Net E-Commerce service revenue (Note 5)	$ 0	$ 0	$ 0	$ 0	$ 6,731
Less – Net E-Commerce service cost	0	0	0	0	3,010
Gross Margin	0	0	0	0	3,721
Expenses
General and administrative	11	3,696	11	3,890	4,408
Legal, organization and related expenses	1,034	2,154	1,566	3,133	9,755
Professional fees	0	0	0	1,500	2,800
Total Expenses	1,045	5,850	1,577	8,523	16,963
Net Profit (Loss)	$ (1,045)	$ (5,850)	$ (1,577)	$ (8,523)	$ (13,242)
Basic profit (loss) per share (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Basic weighted average number of shares outstanding (in Shares)	185,740,000	71,902,444	185,740,000	71,902,444

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Shares issued for services	$ 850			$ 850
Shares issued for services (in Shares)	8,500,000
Net loss			$ (850)	(850)
Balance at Dec. 31, 2012	$ 3,139	$ 0	(3,139)	$ 0
Balance (in Shares) at Dec. 31, 2012	31,390,000			31,390,000
Balance at Dec. 31, 2013	$ 3,989	0	(3,989)	$ 0
Balance (in Shares) at Dec. 31, 2013	39,890,000			39,890,000
Net loss			(7,676)	$ (7,676)
Shares issued during the period for cash and services paid by sole shareholder	$ 14,585			14,585
Shares issued during the period for cash and services paid by sole shareholder (in Shares)	145,850,000
Balance at Dec. 31, 2014	$ 18,574	0	(11,665)	$ 6,909
Balance (in Shares) at Dec. 31, 2014	185,740,000			185,740,000
Net loss			(1,577)	$ (1,577)
Balance at Jun. 30, 2015	$ 18,574	$ 0	$ (13,242)	$ 5,332
Balance (in Shares) at Jun. 30, 2015	185,740,000			185,740,000

STATEMENT OF CHANGES IN STOCKH6

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals)	Dec. 31, 2012$ / shares
Common Stock [Member]
Shares issued	$ 0.0001

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS - USD ($)	6 Months Ended		40 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Operating activities:
Net loss	$ (1,577)	$ (8,523)	$ (13,242)
Net cash used in operating activities	(1,577)	(8,523)	(13,242)
Financing activities
Proceeds from issuance of common stock	0	12,023	18,574
Increase in related party loan	50	0	499
Net cash provided by financing activities	50	12,023	19,073
Net increase(decrease) in cash and cash equivalents	(1,527)	3,500	5,831
Cash and cash equivalents, beginning of period	7,358	0	0
Cash and cash equivalents, end of period	5,831	3,500	5,831
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	0	0	0
Cash paid during the period for taxes	$ 0	$ 0	$ 0

NOTE 1 - ORGANIZATION AND DESCR

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS MJ Pharmaceuticals, Inc. (the "Company"), a development stage company, was incorporated under the laws of the State of Delaware on February 21, 2012. The Company initially intends to serve as a vehicle to effect an asset acquisition, merger, exchange of capital stock or other business combination with a domestic or foreign business. On October 31, 2013, the initial owner of the Company transferred his 100% shares to a new owner, Uren Enterprises, LLC which is solely owned by Mr. Mark Uren. The Company under the new ownership intends to serve as an investor in and provider of e-commerce operations to the property management and property rental industries, as well as investor in and provider of e-commerce operations and other services to the marijuana pharmaceutical industry. On April 11, 2014, Melanthios Acquisition Corp filed a Certificate of Amendment of Certificate of Incorporation changing the name of the Corporation to Price My Rent Group, Inc. The Company commenced limited initial e-commerce operations on September 1, 2014. In November 2014, the Company suspended these operations, subject to further development of the e-commerce portal. On December 17, 2014, Price My Rent Group, Inc filed a Certificate of Amendment of Certificate of Incorporation changing the name of the Corporation to MJ Pharmaceuticals, Inc.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY The Company has earned limited revenue from the initial stages of its e-commerce operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Company” as set forth in Financial Accounting Standards Board Accounting Standards Codification 915 (“FASB ASC 915”). Among the disclosures required by FASB ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity and cash flows disclose activity since the date of the Company’s inception. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. ACCOUNTING METHOD The Company's financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with original maturities from date of purchase of three months or less to be cash equivalents. Cash and equivalents consist of cash on deposit with domestic banks and, at times, may exceed federally insured limits. ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL DEBTS Accounts receivable are generally due within 30 days and are recorded net of an allowance for doubtful accounts. We consider accounts outstanding longer than the contractual terms past due. We review accounts receivable on a regular basis and estimate an amount of losses for uncollectible accounts based on our historical collections experience, age of the receivable, knowledge of the customer and the condition of the general economy and industry as a whole. We record changes in our estimate to the allowance for doubtful accounts through bad debt expense and relieve the allowance when accounts are ultimately determined to be uncollectible. Bad debt expenses, if any, are included in general and administrative expenses. REVENUE RECOGNITION In general, we recognize revenue when (i) there is persuasive evidence of an arrangement, (ii) the solution and/or service has been provided to the customer, (iii) the collection of the fees is probable, and (iv) the amount of fees to be paid by the customer is fixed or determinable. We currently generate revenue under our E-Commerce Software Solution which is primarily comprised of transaction fees for certain e-commerce software solutions, such as payment processing. We recognize revenue from these transaction fees as the related services are performed. COST OF REVENUE Cost of revenue consists primarily of fees paid to third-party service providers. ORGANIZATIONAL COSTS Organizational costs represent management, consulting, legal, accounting, and filing fees incurred to date in the formation of the company. Organizational costs are expensed as incurred in accordance with FASB ASC 720-15, “Start-Up Costs”. INCOME TAXES The Company has adopted the provisions of FASB ASC 740, “Accounting for Income Taxes" which requires recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. BASIC EARNINGS (LOSS) PER SHARE The Company uses Topic 260 “Earnings Per Share”, for calculating the basic and diluted profit (loss) per share. The Company computes basic profit (loss) per share by dividing net profit (loss) and net profit (loss) attributable to common stockholders by the weighted average number of common shares outstanding. Diluted profit (loss) per share is computed similar to basic profit (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 shares had been issued and if the additional shares were dilutive. Common equivalent shares are excluded from the computation of net profit (loss) per share if their effect is anti-dilutive. At June 30, 2015 and December 31, 2014, the Company did not have any stock equivalents. FAIR VALUE MEASUREMENTS GAAP defines fair value, provides guidance for measuring fair value and requires certain disclosures. GAAP utilizes a fair value hierarchy which is categorized into three levels based on the inputs to the valuation techniques used to measure fair value. These principles discuss valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows) and the cost approach (cost to replace the service capacity of an asset or replacement cost). These principles provide for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that is observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs that reflect the Company's assumptions. The Company’s financial instruments consist of accounts payable and accrued expenses. The carrying value approximates fair value due to the short maturity of these instruments. STOCK-BASED COMPENSATION The Company recognizes the services received or goods acquired in a share-based payment transaction as services are received or when it obtains the goods as an increase in equity or a liability, depending on whether the instruments granted satisfy the equity or liability classification criteria [ASC 718-10-25-2, Compensation-Stock Compensation, Recognition]. A share-based payment transaction with employees is measured base on the fair value (or, in some cases, a calculated or intrinsic value) of the equity instrument issued. If the fair value of goods or services received in a share-based payment with non-employees is more reliably measurable than the fair value of the equity instrument issued, the fair value of the goods or services received shall be used to measure the transaction. Conversely, if the fair value of the equity instruments issued in a share-based payment transaction with non-employees is more reliably measurable than the fair value of the consideration received, the transaction is measured at the fair value of the equity instruments issued [ASC 718-10-30-2, Compensation-Stock Compensation, Initial Measurement]. The cost of services received from employees in exchange for awards of share-based compensation generally is measured at the fair value of the equity instruments issued or at the fair value of the liabilities incurred. The fair value of the liabilities incurred in share-based transactions with employees is remeasured at the end of each reporting period until settlement [ASC 718-10-30-3, Compensation-Stock Compensation, Initial Measurement]. Share-based payments awarded to an employee of the reporting entity by a related party or other holder of an economic interest in the entity as compensation for services provided to the entity are share-based transactions to be accounted for under ASC 718 unless the transfer is clearly for a purpose other than compensation for services to the reporting entity. The substance of such a transaction is that the economic interest holder makes a capital contribution to the reporting entity and that entity makes a share-based payment to its employee in exchange for services rendered [ASC 718-10-15-4, Compensation-Stock Compensation, Scope and Scope Exceptions].

NOTE 3 - IMPACT OF NEW ACCOUNTI

NOTE 3 - IMPACT OF NEW ACCOUNTING STANDARDS	3 Months Ended
	Jun. 30, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	NOTE 3 - IMPACT OF NEW ACCOUNTING STANDARDS The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position, or cash flow.

NOTE 4 - GOING CONCERN

NOTE 4 - GOING CONCERN	3 Months Ended
	Jun. 30, 2015
Going Concern [Abstract]
Going Concern [Text Block]	NOTE 4 - 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 that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established sufficient sources of revenue to cover its operating costs. The Company will engage in very limited activities until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders.

NOTE 5 - E-COMMERCE SERVICES RE

NOTE 5 - E-COMMERCE SERVICES REVENUE	3 Months Ended
	Jun. 30, 2015
Revenue Disclosure [Abstract]
Revenue Disclosure [Text Block]	NOTE 5 - E-COMMERCE SERVICES REVENUE A component of certain transactions under our E-Commerce Software Solution contains amounts directly attributable to clients. The amount collected by us, for and on behalf of clients, is detailed below: For the period from February 21, 2012 For the For the (Date of Inception) Three Months Ended Six Months Ended through June 30, June 30, June 30, 2015 2014 2015 2014 2015 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) E-Commerce services Gross sales $ – $ – $ – $ – $ 342,162 Less -Direct client component – – – – 335,431 Net E-Commerce service revenue $ – $ – $ – $ – $ 6,731

NOTE 6 - INCOME TAXES

NOTE 6 - INCOME TAXES	3 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 6 - INCOME TAXES For the period from February 21, 2012 (Date of Inception) through June 30, 2015, the Company has incurred net losses and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $13,242 at June 30, 2015, and will expire in the year 2033. The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: Deferred tax asset attributable to: For the period from February 21, 2012 For the (Date of Inception) six months ended through June 30, 2015 June 30, 2015 Net operating loss carryover $ 536 $ 4,502 Valuation allowance (536 ) (4,502 ) Net deferred tax asset $ – $ – Realization of deferred tax assets is not practical until subsequent to a business combination with target business opportunity, and such a target business opportunity has yet to be finalized. The provision for income taxes consists of the following: For the period from February 21, 2012 For the (Date of Inception) six months ended through June 30, 2015 June 30, 2015 Current tax $ 536 $ 4,502 Change in deferred tax asset (536 ) (4,502 ) Change in valuation allowance $ – $ – The Company has elected to classify interest and/or penalties related to an uncertain position, if and when required, as part of other expenses in the statements of operation. No such amounts have been incurred or accrued through June 30, 2015 by the Company. For the period from February 21, 2012 (Date of Inception) through June 30, 2015, there is no unrecognized tax benefit. Management does not anticipate any potential future adjustments which would result in a material change to its financial tax position. As of June 30, 2015, the Company did not accrue any interest and penalties.

NOTE 7 - RELATED PARTY BALANCES

NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS	3 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS On February 21, 2012 (Date of Inception), the Company issued 31,390,000 shares of common stock to the founding shareholder in exchange for incorporation fees of $89, annual resident agent fees in the State of Delaware for $50, and developing the Company’s business concept and plan valued at $3,000 to a total sum of $3,139. On December 31, 2013, the Company issued 8,500,000 shares of common stock in exchange for filing fees of $187, courier fees of $163, and payment made for audit fees of $500.00 by the sole owner, Uren Enterprises, LLC. The total amount is $850. On March 31, 2014, the Company issued 61,730,000 shares of common stock in exchange for cash of $3500, filing fees of $979, courier fees of $194, and payment made for audit fees of $1500 by the sole owner, Uren Enterprises, LLC. The total amount is $6173. On June 30, 2014, the Company issued 58,500,000 shares of common stock in exchange for franchise tax of $1654, filing fees of $500, office expenses of $98, travel expenses of $3581 and payment made for domain registration of $17 by the sole owner, Uren Enterprises, LLC. The total amount is $5850. On August 29, 2014, the Company entered into a short term agreement, at cost plus $100 per month processing fee, with a corporation related to the sole director, Mark Uren, for the sole purposes of providing interim merchant services to the Company. This agreement was to commence on September 1, 2014 and was terminated by the Company in November 2014. At December 31, 2014 there were no recorded related party accounts receivable and no recorded related party accounts payable, in accordance with this short term agreement. On September 30, 2014, the Company issued 25,620,000 shares of common stock in exchange for cash of $2,062 and filing fees of $500 by the sole owner, Uren Enterprises, LLC. The total amount is $2,562. On December 17, 2014, the Company recorded a loan from the sole owner, Uren Enterprises, LLC for payment of $450 filing fees for the name change of the Company to MJ Pharmaceuticals, Inc. On April 14, 2015, the Company recorded a loan from the sole owner, Uren Enterprises, LLC for payment of $50 registered agent fees.

NOTE 8 - STOCKHOLDER'S EQUITY

NOTE 8 - STOCKHOLDER'S EQUITY	3 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 - STOCKHOLDER’S EQUITY The Company’s Articles of Incorporation authorize 500,000,000 shares of $0.0001 par value Common Stock and 20,000,000 shares of $0.0001 par value Preferred Stock. Since February 21, 2012, the date of inception, the Company has issued total of 185,740,000 shares of common stock in exchange for cash, general and administrative expenses, and incorporation related fees and services.

NOTE 9 - SUBSEQUENT EVENTS

NOTE 9 - SUBSEQUENT EVENTS	3 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 9 - SUBSEQUENT EVENTS None. Subsequent events have been evaluated through July 15, 2015, the date the financial statements were issued.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Liquidity Disclosure [Policy Text Block]	BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY The Company has earned limited revenue from the initial stages of its e-commerce operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Company” as set forth in Financial Accounting Standards Board Accounting Standards Codification 915 (“FASB ASC 915”). Among the disclosures required by FASB ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity and cash flows disclose activity since the date of the Company’s inception. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.
Basis of Accounting, Policy [Policy Text Block]	ACCOUNTING METHOD The Company's financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with original maturities from date of purchase of three months or less to be cash equivalents. Cash and equivalents consist of cash on deposit with domestic banks and, at times, may exceed federally insured limits.
Receivables, Policy [Policy Text Block]	ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL DEBTS Accounts receivable are generally due within 30 days and are recorded net of an allowance for doubtful accounts. We consider accounts outstanding longer than the contractual terms past due. We review accounts receivable on a regular basis and estimate an amount of losses for uncollectible accounts based on our historical collections experience, age of the receivable, knowledge of the customer and the condition of the general economy and industry as a whole. We record changes in our estimate to the allowance for doubtful accounts through bad debt expense and relieve the allowance when accounts are ultimately determined to be uncollectible. Bad debt expenses, if any, are included in general and administrative expenses.
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION In general, we recognize revenue when (i) there is persuasive evidence of an arrangement, (ii) the solution and/or service has been provided to the customer, (iii) the collection of the fees is probable, and (iv) the amount of fees to be paid by the customer is fixed or determinable. We currently generate revenue under our E-Commerce Software Solution which is primarily comprised of transaction fees for certain e-commerce software solutions, such as payment processing. We recognize revenue from these transaction fees as the related services are performed.
Cost of Sales, Policy [Policy Text Block]	COST OF REVENUE Cost of revenue consists primarily of fees paid to third-party service providers.
Start-up Activities, Cost Policy [Policy Text Block]	ORGANIZATIONAL COSTS Organizational costs represent management, consulting, legal, accounting, and filing fees incurred to date in the formation of the company. Organizational costs are expensed as incurred in accordance with FASB ASC 720-15, “Start-Up Costs”.
Income Tax, Policy [Policy Text Block]	INCOME TAXES The Company has adopted the provisions of FASB ASC 740, “Accounting for Income Taxes" which requires recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
Earnings Per Share, Policy [Policy Text Block]	BASIC EARNINGS (LOSS) PER SHARE The Company uses Topic 260 “Earnings Per Share”, for calculating the basic and diluted profit (loss) per share. The Company computes basic profit (loss) per share by dividing net profit (loss) and net profit (loss) attributable to common stockholders by the weighted average number of common shares outstanding. Diluted profit (loss) per share is computed similar to basic profit (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 shares had been issued and if the additional shares were dilutive. Common equivalent shares are excluded from the computation of net profit (loss) per share if their effect is anti-dilutive. At June 30, 2015 and December 31, 2014, the Company did not have any stock equivalents.
Fair Value Measurement, Policy [Policy Text Block]	FAIR VALUE MEASUREMENTS GAAP defines fair value, provides guidance for measuring fair value and requires certain disclosures. GAAP utilizes a fair value hierarchy which is categorized into three levels based on the inputs to the valuation techniques used to measure fair value. These principles discuss valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows) and the cost approach (cost to replace the service capacity of an asset or replacement cost). These principles provide for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that is observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs that reflect the Company's assumptions. The Company’s financial instruments consist of accounts payable and accrued expenses. The carrying value approximates fair value due to the short maturity of these instruments.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	STOCK-BASED COMPENSATION The Company recognizes the services received or goods acquired in a share-based payment transaction as services are received or when it obtains the goods as an increase in equity or a liability, depending on whether the instruments granted satisfy the equity or liability classification criteria [ASC 718-10-25-2, Compensation-Stock Compensation, Recognition]. A share-based payment transaction with employees is measured base on the fair value (or, in some cases, a calculated or intrinsic value) of the equity instrument issued. If the fair value of goods or services received in a share-based payment with non-employees is more reliably measurable than the fair value of the equity instrument issued, the fair value of the goods or services received shall be used to measure the transaction. Conversely, if the fair value of the equity instruments issued in a share-based payment transaction with non-employees is more reliably measurable than the fair value of the consideration received, the transaction is measured at the fair value of the equity instruments issued [ASC 718-10-30-2, Compensation-Stock Compensation, Initial Measurement]. The cost of services received from employees in exchange for awards of share-based compensation generally is measured at the fair value of the equity instruments issued or at the fair value of the liabilities incurred. The fair value of the liabilities incurred in share-based transactions with employees is remeasured at the end of each reporting period until settlement [ASC 718-10-30-3, Compensation-Stock Compensation, Initial Measurement]. Share-based payments awarded to an employee of the reporting entity by a related party or other holder of an economic interest in the entity as compensation for services provided to the entity are share-based transactions to be accounted for under ASC 718 unless the transfer is clearly for a purpose other than compensation for services to the reporting entity. The substance of such a transaction is that the economic interest holder makes a capital contribution to the reporting entity and that entity makes a share-based payment to its employee in exchange for services rendered [ASC 718-10-15-4, Compensation-Stock Compensation, Scope and Scope Exceptions].

NOTE 5 - E-COMMERCE SERVICES 18

NOTE 5 - E-COMMERCE SERVICES REVENUE (Tables)	3 Months Ended
	Jun. 30, 2015
Revenue Disclosure [Abstract]
Revenue from External Customers by Products and Services [Table Text Block]	A component of certain transactions under our E-Commerce Software Solution contains amounts directly attributable to clients. The amount collected by us, for and on behalf of clients, is detailed below: For the period from February 21, 2012 For the For the (Date of Inception) Three Months Ended Six Months Ended through June 30, June 30, June 30, 2015 2014 2015 2014 2015 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) E-Commerce services Gross sales $ – $ – $ – $ – $ 342,162 Less -Direct client component – – – – 335,431 Net E-Commerce service revenue $ – $ – $ – $ – $ 6,731

NOTE 6 - INCOME TAXES (Tables)

NOTE 6 - INCOME TAXES (Tables)	3 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: For the period from February 21, 2012 For the (Date of ended through June 30, 2015 June 30, 2015 Net operating loss carryover $ 536 $ 4,502 Valuation allowance (536 ) (4,502 ) Net deferred tax asset $ – $ –
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes consists of the following: For the period from February 21, 2012 For the (Date of ended through June 30, 2015 June 30, 2015 Current tax $ 536 $ 4,502 Change in deferred tax asset (536 ) (4,502 ) Change in valuation allowance $ – $ –

NOTE 1 - ORGANIZATION AND DES20

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS (Details)	Oct. 31, 2013
Percent of Ownership Transfered to Uren Enterprises from Initial Owner [Member]
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage	100.00%

NOTE 5 - E-COMMERCE SERVICES 21

NOTE 5 - E-COMMERCE SERVICES REVENUE (Details) - Schedule of Transactions by Services - USD ($)	3 Months Ended		6 Months Ended		40 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
E-Commerce services
Gross sales	$ 0	$ 0	$ 0	$ 0	$ 342,162
Less – Direct client component	0	0	0	0	335,431
Net E-Commerce service revenue	$ 0	$ 0	$ 0	$ 0	$ 6,731

NOTE 6 - INCOME TAXES (Details)

NOTE 6 - INCOME TAXES (Details) - Jun. 30, 2015 - USD ($)	Total
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 13,242
Operating Loss Carryforwards, Expiration Date	2,033
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%

NOTE 6 - INCOME TAXES (Detail23

NOTE 6 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets	Jun. 30, 2015USD ($)
Deferred Tax at Year End [Member]
NOTE 6 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets [Line Items]
Net operating loss carryover	$ 536
Valuation allowance	(536)
Net deferred tax asset	0
Deferred Tax from Inception to Year End [Member]
NOTE 6 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets [Line Items]
Net operating loss carryover	4,502
Valuation allowance	(4,502)
Net deferred tax asset	$ 0

NOTE 6 - INCOME TAXES (Detail24

NOTE 6 - INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($)	3 Months Ended	34 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Schedule of Components of Income Tax Expense (Benefit) [Abstract]
Current tax	$ 536	$ 4,502
Change in deferred tax asset	(536)	(4,502)
Change in valuation allowance	$ 0	$ 0

NOTE 7 - RELATED PARTY BALANC25

NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) - USD ($)	3 Months Ended					6 Months Ended		12 Months Ended			40 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2012	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2015
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Incorporation Fees [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services					$ 89
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Annual Resident Fees in State of Delaware [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services					50
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Development of Business Concept and Plan [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services					$ 3,000
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Filing Fees [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services	$ 500	$ 500		$ 187
Stock Issud During Period, Value, Issued for Services and Cash			$ 979
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Courier Fees [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services				163
Stock Issud During Period, Value, Issued for Services and Cash			194
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Audit Fees [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services				$ 500
Stock Issud During Period, Value, Issued for Services and Cash			$ 1,500
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Franchise Tax [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services		1,654
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Office Expense [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services		98
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Travel Expenses [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services		3,581
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member] | Domain Registration [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services		$ 17
Chief Executive Officer [Member] | Stock Issued for Payment of Fees and Expenses by Related Party [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Proceeds from Issuance of Common Stock	$ 2,062
Chief Executive Officer [Member] | Annual Resident Fees in State of Delaware [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount						$ 50					$ 50
Chief Executive Officer [Member] | Filing Fees [Member]
NOTE 7 - RELATED PARTY BALANCES AND TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount								$ 450
Stock Issued During Period, Shares, Issued for Services (in Shares)		58,500,000		8,500,000	31,390,000
Stock Issued During Period, Value, Issued for Services		$ 5,850		$ 850	$ 3,139				$ 850	$ 3,139
Stock Issued During Period, Shares, Issued for Services and Cash (in Shares)			61,730,000
Proceeds from Issuance or Sale of Equity			$ 3,500
Stock Issud During Period, Value, Issued for Services and Cash								$ 14,585
Stock Issued During Period, Shares, New Issues (in Shares)	25,620,000
Proceeds from Issuance of Common Stock						$ 0	$ 12,023				$ 18,574

NOTE 8 - STOCKHOLDER'S EQUITY (

NOTE 8 - STOCKHOLDER'S EQUITY (Details) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.0001	$ 0.0001
Common Stock, Shares, Issued	185,740,000	185,740,000

Uncategorized Items - mela-2015

Label	Element	Value
Common Stock [Member]
Shares issued for services	us-gaap_StockIssuedDuringPeriodValueIssuedForServices	$ 3,139
Stock Issued During Period, Shares, Issued for Services (in Shares)	us-gaap_StockIssuedDuringPeriodSharesIssuedForServices	31,390,000
Retained Earnings [Member]
Net loss	us-gaap_NetIncomeLoss	$ (3,139)