High Performance Beverages (TBEV) 10-Q/A 23 Jun 14 2013 Q1 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Oct. 31, 2012	Dec. 12, 2012
Document And Entity Information	'	'
Entity Registrant Name	'HIGH PERFORMANCE BEVERAGES CO.	'
Entity Central Index Key	'0001504222	'
Amendment Flag	'true	'
Amendment Description	'	'
	Explanatory Note
	This amendment No. 2 to the Company’s Form 10-Q/A for the period ended October 31, 2012, as filed on October 7, 2013, reflects a restatement of the financial statements for the year ended July 31, 2012 which reflects reclassification of $44,946 previously reported as liability for common stock to be issued to equity and the expense of $16,415 in certain costs previously classified as contributed capital and a reduction in Liability for Issuable Common Stock from $61,361 to $0.  The effect on the period ended October 31, 2012 is an increase in accrued expenses of $16,415.
Current Fiscal Year End Date	'--07-31	'
Document Type	'10-Q	'
Document Period End Date	31-Oct-12	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2013	'
Entity Well Known Seasoned Issuer	'No	'
Entity Voluntary Filer	'No	'
Entity Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	97,320,000

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Oct. 31, 2012	Jul. 31, 2012
Current Assets	'	'
Cash	$2,234	'
Total Current Assets	2,234	'
TOTAL ASSETS	2,234	'
Current Liabilities	'	'
Accrued expenses	42,369	36,880
Total Current Liabilities	42,369	36,880
Total Liabilities	42,369	36,880
Commitments and contingencies (Note 5)	'	'
Stockholders' (Deficit)	'	'
Preferred stock: $0.001 par value; 1,000,000 shares authorized; no shares issued or outstanding	'	'
Common stock: $0.001 par value; 500,000,000 shares authorized; 94,150,000 shares issued and outstanding	94,150	94,150
Stock subscription payable	142,000	'
Additional Paid-in Capital	22,237	22,237
Retained earnings from discontinued operations	6,944	6,944
Accumulated deficit	-305,466	-160,211
Total Stockholders' (Deficit)	-40,135	-36,880
Total Liabilities and Stockholders' Deficit	$2,234	'

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $)	Oct. 31, 2012	Jul. 31, 2012
Stockholders' equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, share authorized	1,000,000	1,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	94,150,000	94,150,000
Common stock, shares outstanding	94,150,000	94,150,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		188 Months Ended
	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2012
Income Statement [Abstract]	'	'	'
REVENUES	'	'	'
OPERATING EXPENSES	'	'	'
General and administrative	53,380	12,750	125,900
Marketing	43,131	'	48,994
Product development	21,744	'	67,157
Compensation	27,000	'	47,000
TOTAL OPERATING EXPENSES	145,255	12,750	289,051
LOSS FROM CONTINUING OPERATIONS	-145,255	-12,750	-289,051
DISCONTINUED OPERATION - net	'	152	6,944
NET LOSS	($145,255)	($12,598)	($282,051)
NET LOSS PER SHARE: BASIC AND DILUTED	$0	$0	'
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	94,150,000	352,445,656	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		188 Months Ended
	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net (loss)	($145,255)	($12,598)	($282,051)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Stock issued in exchange for services	142,000	12,000	164,300
Changes in assets and liabilities:	'	'	'
Increase in accrued expenses	5,489	750	9,539
Cash Flows Provided by (Used in) Operating Activities	2,234	152	-108,268
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from sale of common stock	'	'	111,361
Retirement of shares	'	'	-859
Cash Flows Provided by Financing Activities	'	'	110,502
NET INCREASE IN CASH	2,234	152	2,234
Cash, beginning of period	'	919	'
Cash, end of period	2,234	1,071	2,234
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'	'
Cash paid for interest	'	'	'
Cash paid for income taxes	'	'	'

Statements_of_Stockholders_Equ

Statements of Stockholders Equity (Deficit) (USD $)	Total	Common Stock	Additional Paid-In Capital	Stock Subscriptions Payable	Retained Earnings from Discontinued Operations	Accumulated Deficit
Beginning Balance, Value at Feb. 27, 2007	$10,300	$321,875	($311,575)	'	'	'
Beginning Balace, Shares at Feb. 27, 2007	'	321,875,000	'	'	'	'
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'
End Balance, Value at Jul. 31, 2010	10,300	321,875	-311,575	'	'	'
End Balance, Shares at Jul. 31, 2010	'	321,875,000	'	'	'	'
Net Income (Loss) Attributable to Parent	-15,731	'	'	'	6,969	-22,700
End Balance, Value at Jul. 31, 2011	-5,431	321,875	-311,575	'	6,969	-22,700
End Balance, Shares at Jul. 31, 2011	'	321,875,000	'	'	'	'
Common stock for services, Shares	'	37,500,000	'	'	'	'
Common stock for services, Value	12,000	37,500	-25,500	'	'	'
Return of shares to Treasury as a result of Spinoff Agreement, Shares	'	-265,625,000	'	'	'	'
Return of shares to Treasury as a result of Spinoff Agreement, Value	-859	-265,625	264,766	'	'	'
Sale of common stock, Shares	'	400,000	'	'	'	'
Sale of common stock, Value	94,946	400	94,546	'	'	'
Net Income (Loss) Attributable to Parent	-121,121	'	'	'	-25	-137,536
End Balance, Value at Jul. 31, 2012	-36,880	94,150	22,237	'	6,944	-160,211
End Balance, Shares at Jul. 31, 2012	'	94,150,000	'	'	'	'
Common stock for services, Value	142,000	'	'	142,000	'	'
Net Income (Loss) Attributable to Parent	-145,255	'	'	'	'	-145,255
End Balance, Value at Oct. 31, 2012	($40,135)	$94,150	$22,237	$142,000	$6,944	($305,466)
End Balance, Shares at Oct. 31, 2012	'	94,150,000	'	'	'	'

Organization

Organization	3 Months Ended
	Oct. 31, 2012
Organization [Abstract]	'
Organization	'
	NOTE 1 – ORGANIZATION
	High Performance Beverage Co., (formerly Dethrone Royalty Holdings, Inc., and formerly Exclusive Building Services, Inc.) (the “Company”) was founded as an unincorporated DBA in February 1997 and was incorporated as a C corporation under the laws of the State of Nevada on October 11, 2010. The incorporation effort included the Company issuing 312,500,000 shares of common stock to Patricia G. Skarpa, who founded and managed the business which had been providing commercial cleaning services to office buildings of 10,000 to 15,000 square feet in Harris County, TX (part of the Metropolitan Houston area) since February 1997, and 9,375,000 shares to Hallie Beth Skarpa, its other director, for services rendered. These services, involving the incorporation and planning, were valued at $10,300. Hallie Beth Skarpa is the daughter of Patricia G. Skarpa.
	On January 10, 2012, the Company incorporated a wholly-owned subsidiary, TO Sports Innovation, Inc. (“TO”), in Nevada. TO was inactive until March 15, 2012. TO subsequently changed its name to Dethrone Beverage, Inc. (“DB”) in November 2012.
	On March 26, 2012, the Company entered into a Spinoff Agreement with Patricia G. Skarpa and Hallie Beth Skarpa, who were its officers and directors, as well as its largest shareholders, under which the Company agreed to sell all of the assets relating to the segment of its business that provided commercial cleaning services to office buildings in exchange for all of the liabilities, as defined, of the commercial cleaning business and the return by Patricia G. Skarpa and Hallie Beth Skarpa of an aggregate of 265,625,000 shares of the Company’s common stock. As a result of the Spinoff Agreement the Company ceased to be engaged in providing commercial cleaning services to office buildings.
	On March 26, 2012, Patricia G. Skarpa and Hallie Beth Skarpa entered into agreements with Toby McBride and Michael Jay Holley, officers of TO, under which they agreed to sell 28,125,000 shares of common stock to each (or an aggregate of 56,250,000 shares.
	In April 2012, DB entered into an exclusive license agreement with Dethrone Royalty, Inc. giving DB the right to use the Dethrone Trademark worldwide in connection with the manufacture and sale of sports performance or energy drinks along with any other non-alcoholic beverage under the Trade Name, Dethrone Beverages.
	The officers have formulas that will be used for the initial products that are planned for initial shipment during the first calendar quarter of 2013.
	The Company has also entered into letters of intent with several professional sports personalities to represent it by endorsing its products. If they and/or others execute agreements consistent with the letters of intent, they will be compensated by issuances of restricted shares of our common stock. Dethrone Royalty, Inc. will produce and distribute lines of shirts/clothing for each sports figure signed as endorsers by the Company and market the shirts through its normal distribution channels. The Company will receive commissions equal to 12.5% of the net sales generated by these shirts.
	The Company has determined that as a result of the discontinuance of janitorial service operations and entering into the manufacture and sale of sports performance or energy drinks along with any other non-alcoholic beverage under the trade name, Dethrone Beverages, it has re-entered the development stage as defined by Section 915-10-20 of the FASB Accounting Standards Codification. Accordingly, financial statement disclosures included in these financial statements include inception to date information. The Company has presented the accumulated deficit on the balance sheet through October 31, 2012 as deficit accumulated from discontinued operations.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Oct. 31, 2012
Summary of Significant Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Interim financial statements
	The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission set forth in Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented.  Unaudited interim results are not necessarily indicative of the results for the full fiscal year.  These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended July 31, 2012 and notes thereto contained in the Company’s Annual Report on Form 10-K.
	Share-Based Compensation
	The Company issues stock-based compensation awards to contractors, vendors and for marketing purposes. This compensation is generally in the form of restricted shares of common stock.
	The Company measures and recognizes compensation expense for all stock-based awards based on the awards' fair value which is generally the quoted market value of common shares on the date that the contract mandating the award issuance is executed. The Company recognizes the expense on a straight-line basis over the service period of the related contract. However, if shares of common stock are issued as of the inception of a contract period and the Company does not have the right to recover any of the shares for nonperformance, the entire expense is recognized at the inception date of the contract.
	Basic and Diluted Loss Per Common Share
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic and diluted net income per common share has been calculated by dividing the net income for the period by the basic and diluted weighted average number of common shares outstanding assuming that the Company incorporated as of the beginning of the first period presented. There were no dilutive shares outstanding at October 31, 2012 or 2011.  Issuable common stock is not included in the calculation of basic or diluted weighted average number of common shares outstanding because including these shares would be antidilutive.
	Discontinued Operations
	In accordance with ASC 205-20, Presentation of Financial Statements-Discontinued Operations (“ASC 205-20”), the Company reported the results of its commercial cleaning services as a discontinued operation. The results of operations of business dispositions are   segregated from continuing operations and reflected as discontinued operations in current and prior periods. The application of the principle is discussed in Note 5,  Discontinued Operation .
	Recently Issued Accounting Standards
	There were no new accounting pronouncements that had a significant impact on the Company’s operating results or financial position.

Going_Concern

Going Concern	3 Months Ended
	Oct. 31, 2012
Going Concern [Abstract]	'
Going Concern	'
	NOTE 3 – GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company had negative working capital and a net stockholders’ deficit at October 31, 2012 and had no committed source of debt or equity financing.
	While the Company is emphasizing a new product line involving the manufacture and sale of sports performance or energy drinks along with any other non-alcoholic beverage under the trade name, Dethrone Beverages, there are uncertainties as to whether the Company will obtain sufficient financing to introduce and distribute the planned product or, if distributed, there will be sufficient market demand for the products.
	The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Share_Capital

Share Capital	3 Months Ended
	Oct. 31, 2012
Equity [Abstract]	'
Share Capital	'
	NOTE 4 – SHARE CAPITAL
	In February 2012, the Company increased the number of authorized shares to 500,000,000 and approved a 31.25 for 1 forward split of its common stock effective March 17, 2012, after which there were 359,375,000 shares of common stock outstanding. . All share and per share disclosures give retroactive effect to this forward split.
	On March 26, 2012, Patricia G. Skarpa and Hallie Beth Skarpa entered into agreements with Toby McBride and Michael Jay Holley, officers of TO, under which they agreed to sell 28,125,000 shares of common stock to each (or an aggregate of 56,250,000 shares.
	On May 4, 2012, the Company sold 400,000 newly-issued restricted shares of common stock for $94,546 ($0.236 per share).
	In August 2012, the Company raised $12,000 for 120,000 restricted shares of common stock, and $100,000 for 670,000 restricted shares of common stock. As of October 31, 2012, the Company had not yet issued stock certificates to the buyers of these shares so the amount collected is included in “Liability for Issuable Common Stock” in the accompanying Consolidated Balance Sheet.
	On October 29, 2012, the Company entered into an agreement with several sports celebrities calling for restricted stock grants to the sports celebrities in exchange for endorsement of the Company’s products.  The Company has agreed to issue 1,500,000 restricted shares of common stock as of October 30, 2012, having a fair market value of $142,000 as of the date of the stock grants.  None of the shares have been issued as of October 31, 2012 and the fair market value of the common stock is reflected in the financial statements as Stock Subscriptions Payable.
	At October 31, 2012, there were 94,150,000 shares of common stock outstanding and an additional 417,000 shares of common stock issuable.
	On November 15, 2012, the Company entered into a Senior Secured Promissory Note with an unaffiliated party under which the Company received a one-year loan with a principal balance of $100,000. The loan bears interest at 20% per annum with interest payments due quarterly. In addition, the Company issued 2,500,000 shares of restricted common stock to the lender and Messrs. Holley and McBride pledged their 56,250,000 shares of the Company’s common stock as collateral. If the Company goes into default of the provisions of the loan, it becomes convertible into the Company’s common stock at a price of $.001 per share (or up to 100 million shares). If a default occurs, the lender will have the ability of becoming the controlling shareholder of the Company.
	From November 1, 2012 to December 14, 2012, the Company entered into three-year endorsement agreements with three sports figures who have agreed to endorse the Company and its products for an aggregate of 2,850,000 restricted shares of the Company’s common stock plus an additional 1,350,000 contingent restricted shares based on certain performance criteria. The Company is also negotiating an agreement with the agent who introduced the sports figures to the Company and may issue an additional 750,000 restricted shares of common stock to that agent and has letters of intent with three additional sports figures for endorsement agreements.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Oct. 31, 2012
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	NOTE 5 – COMMITMENTS AND CONTINGENCIES
	In April2012, DB entered into an exclusive license agreement with Dethrone Royalty, Inc. giving DB the right to use the Dethrone Trademark worldwide in connection with the manufacture and sale of sports performance or energy drinks along with any other non-alcoholic beverage under the Trade Name, Dethrone Beverages.
	The License Agreement with Dethrone Royalty, Inc. is for five years and requires payments as follows:
	Year	Royalty
	1	12% of Gross Profit
	2	$50,000 plus 8% of Gross Profit
	3	$100,000 or 6% of Gross profit, whichever is higher
	4	$150,000 or 6% of Gross profit, whichever is higher
	5	$200,000 or 6% of Gross profit, whichever is higher
	The License Agreement with Dethrone Royalty, Inc. specifies minimum levels of sales which, if not attained by DB, gives Dethrone Royalty, Inc. the right to terminate the License Agreement. These minimums are as follows:
	Year	Minimum Sales
	1	$ -0-
	2	$3,000,000
	3	$6,000,000
	4	$9,000,000
	5	$12,000,000
	The License Agreement with Dethrone Royalty, Inc. also requires DB to maintain various liability insurance coverage.

Subsequent_Events

Subsequent Events	3 Months Ended
	Oct. 31, 2012
Subsequent Events [Abstract]	'
Subsequent Events	'
	NOTE 6 - SUBSEQUENT EVENTS
	In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events from October 1, 2012 through December 14, 2012, the date of issuance of the financial statements and has determined that it does not have any material subsequent events to disclose other than the matters disclosed in Note 4 above.

Restatement

Restatement	3 Months Ended
	Oct. 31, 2012
Restatement [Abstract]	'
RESTATEMENT	'
	NOTE 7 - RESTATEMENT
	On March 21, 2014, in the process of preparing its quarterly report on Form 10-Q for the quarter ended January 31, 2014, management the Company became aware that the Company’s financial statements in the for the three month period ending October 31, 2012 and the year ended July 31, 2012 erroneously did not give effect to shares issued for the payment of accounting fees and improperly treated shares issued for services as a liability as opposed to equity.
	The following tables summarize the effect of corrections on the consolidated financial statements as of the three months ended October 31, 2012:
		Previously			Adjustments			Current
		Reported						Restatement
	Assets
	Current assets:
	Current assets	$	2,234		$	-		$	2,234
	Total current assets		2,234			-			2,234
	Total assets	$	2,234		$	-		$	2,234
	Liabilities:
	Accrued expenses	$	9,539		$	16,415		$	25,954
	Total current liabilities		9,539			16,415			25,954
	Liability for Issuable Common Stock		203,361			(203,361	)		-
	Total liabilities		212,900			(186,946	)		25,954
	Stockholders' deficit:
	Common stock		94,150			-			94,150
	Additional paid in capital		(22,709	)		44,946			22,237
	Stock subscription payable		-			142,000			142,000
	Retained earnings from discontinued operations		6,944			-			6,944
	Accumulated deficit		(289,051	)		-			(289,051	)
	Total stockholders' deficit		(210,666	)		186,946			(23,720	)
	Total liabilities and stockholders' deficit	$	2,234		$	-		$	2,234
	Statement of Operations
		As Reported			Adjustment			As Restated
	Revenue	$	-		$	-		$	-
	Operating expenses
	General, administrative and other		53,380			-			53,380
	Marketing		43,131			-			43,131
	Product development		21,744			-			21,744
	Compensation		27,000			-			27,000
	Total Operating Expenses		145,255			-			145,255
	Loss from continuing operations		(145,255	)		-			(145,255	)
	Discontinued operations, net		-			-			-
	Net loss	$	(145,255	)	$	-		$	(145,255	)
	Net loss per common share	$	(0.00	)	$	(0.00	)	$	(0.00	)
	The following tables summarize the effect of corrections on the consolidated financial statements as of the year ended July 31, 2012:
	Assets	Previously			Adjustments			Current
		Reported						Restatement
	Assets	$	-		$	-		$	-
	Total assets	$	-		$	-		$	-
	Liabilities:
	Accrued expenses	$	4,050		$	32,830		$	36,880
	Total current liabilities		4,050			32,830			36,880
	Liability for Issuable Common Stock		61,361			(61,361	)		-
	Total liabilities		65,411			(28,531	)		36,880
	Stockholders' deficit:
	Common stock		94,150			-			94,150
	Additional paid in capital		(22,709	)		44,946			22,237
	Retained earnings from discontinued operations		6,944						6,944
	Accumulated deficit		(143,796	)		(16,415	)		(160,211	)
	Total stockholders' deficit		(65,411	)		(28,531	)		(36,880	)
	Total liabilities and stockholders' deficit	$	-		$	-		$	-
		Previously			Adjustments			Current
		Reported						Restatement
	Revenue	$	-		$	-		$	-
	Operating expenses
	General, administrative and other		49,820			16,415			66,235
	Marketing		5,863			-			5,863
	Product development		45,413			-			45,413
	Compensation		20,000			-			20,000
	Total Operating Expenses		121,096			16,415			137,511
	Loss from continuing operations		(121,096	)		16,415			(137,511	)
Discontinued operations, net		(25	)		-			(25	)
Net loss	$	(121,121	)	$	16,415		$	(137,536	)
Net loss per common share	$	(0.00	)	$	(0.00	)	$	(0.00	)

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Oct. 31, 2012
Summary of Significant Accounting Policies [Abstract]	'
Interim Financial Statements	'
	Interim financial statements
	The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission set forth in Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented.  Unaudited interim results are not necessarily indicative of the results for the full fiscal year.  These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended July 31, 2012 and notes thereto contained in the Company’s Annual Report on Form 10-K.
Share based Compensation	'
	Share-Based Compensation
	The Company issues stock-based compensation awards to contractors, vendors and for marketing purposes. This compensation is generally in the form of restricted shares of common stock.
	The Company measures and recognizes compensation expense for all stock-based awards based on the awards' fair value which is generally the quoted market value of common shares on the date that the contract mandating the award issuance is executed. The Company recognizes the expense on a straight-line basis over the service period of the related contract. However, if shares of common stock are issued as of the inception of a contract period and the Company does not have the right to recover any of the shares for nonperformance, the entire expense is recognized at the inception date of the contract.
Basic and Diluted Loss Per Common Share	'
	Basic and Diluted Loss Per Common Share
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic and diluted net income per common share has been calculated by dividing the net income for the period by the basic and diluted weighted average number of common shares outstanding assuming that the Company incorporated as of the beginning of the first period presented. There were no dilutive shares outstanding at October 31, 2012 or 2011.  Issuable common stock is not included in the calculation of basic or diluted weighted average number of common shares outstanding because including these shares would be antidilutive.
Discontinued Operation	'
	Discontinued Operations
	In accordance with ASC 205-20, Presentation of Financial Statements-Discontinued Operations (“ASC 205-20”), the Company reported the results of its commercial cleaning services as a discontinued operation. The results of operations of business dispositions are   segregated from continuing operations and reflected as discontinued operations in current and prior periods. The application of the principle is discussed in Note 5,  Discontinued Operation .
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Standards
	There were no new accounting pronouncements that had a significant impact on the Company’s operating results or financial position.

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Oct. 31, 2012
Commitments and Contingencies [Abstract]	'
License Agreement	'
	Year	Royalty
	1	12% of Gross Profit
	2	$50,000 plus 8% of Gross Profit
	3	$100,000 or 6% of Gross profit, whichever is higher
	4	$150,000 or 6% of Gross profit, whichever is higher
	5	$200,000 or 6% of Gross profit, whichever is higher
Minimum Sales	'
	Year	Minimum Sales
	1	$ -0-
	2	$3,000,000
	3	$6,000,000
	4	$9,000,000
	5	$12,000,000

Restatement_Tables

Restatement (Tables)	3 Months Ended
	Oct. 31, 2012
Restatement [Abstract]	'
Reconciliation of consolidated balance sheet	'
		Previously			Adjustments			Current
		Reported						Restatement
	Assets
	Current assets:
	Current assets	$	2,234		$	-		$	2,234
	Total current assets		2,234			-			2,234
	Total assets	$	2,234		$	-		$	2,234
	Liabilities:
	Accrued expenses	$	9,539		$	16,415		$	25,954
	Total current liabilities		9,539			16,415			25,954
	Liability for Issuable Common Stock		203,361			(203,361	)		-
	Total liabilities		212,900			(186,946	)		25,954
	Stockholders' deficit:
	Common stock		94,150			-			94,150
	Additional paid in capital		(22,709	)		44,946			22,237
	Stock subscription payable		-			142,000			142,000
	Retained earnings from discontinued operations		6,944			-			6,944
	Accumulated deficit		(289,051	)		-			(289,051	)
	Total stockholders' deficit		(210,666	)		186,946			(23,720	)
	Total liabilities and stockholders' deficit	$	2,234		$	-		$	2,234
	Assets	Previously			Adjustments			Current
		Reported						Restatement
	Assets	$	-		$	-		$	-
	Total assets	$	-		$	-		$	-
	Liabilities:
	Accrued expenses	$	4,050		$	32,830		$	36,880
	Total current liabilities		4,050			32,830			36,880
	Liability for Issuable Common Stock		61,361			(61,361	)		-
	Total liabilities		65,411			(28,531	)		36,880
	Stockholders' deficit:
	Common stock		94,150			-			94,150
	Additional paid in capital		(22,709	)		44,946			22,237
	Retained earnings from discontinued operations		6,944						6,944
	Accumulated deficit		(143,796	)		(16,415	)		(160,211	)
	Total stockholders' deficit		(65,411	)		(28,531	)		(36,880	)
	Total liabilities and stockholders' deficit	$	-		$	-		$	-
Reconciliation of Consolidated statements of operations and comprehensive loss	'
		As Reported			Adjustment			As Restated
	Revenue	$	-		$	-		$	-
	Operating expenses
	General, administrative and other		53,380			-			53,380
	Marketing		43,131			-			43,131
	Product development		21,744			-			21,744
	Compensation		27,000			-			27,000
	Total Operating Expenses		145,255			-			145,255
	Loss from continuing operations		(145,255	)		-			(145,255	)
	Discontinued operations, net		-			-			-
	Net loss	$	(145,255	)	$	-		$	(145,255	)
	Net loss per common share	$	(0.00	)	$	(0.00	)	$	(0.00	)
		Previously			Adjustments			Current
		Reported						Restatement
	Revenue	$	-		$	-		$	-
	Operating expenses
	General, administrative and other		49,820			16,415			66,235
	Marketing		5,863			-			5,863
	Product development		45,413			-			45,413
	Compensation		20,000			-			20,000
	Total Operating Expenses		121,096			16,415			137,511
	Loss from continuing operations		(121,096	)		16,415			(137,511	)
	Discontinued operations, net		(25	)		-			(25	)
	Net loss	$	(121,121	)	$	16,415		$	(137,536	)
	Net loss per common share	$	(0.00	)	$	(0.00	)	$	(0.00	)

Organization_Details_Textual

Organization (Details Textual) (USD $)	0 Months Ended		1 Months Ended	12 Months Ended	0 Months Ended
	4-May-12	Mar. 26, 2012	Aug. 31, 2012	Jul. 31, 2012	Feb. 28, 1997	Feb. 28, 1997	Mar. 26, 2012
					Founder	Directors	Officers
Common stock for services, shares	'	'	'	'	312,500,000	9,375,000	'
Common stock for services, Value	'	'	'	$12,000	'	$10,300	'
Sale of stock agreement, total shares	400,000	28,125,000	670,000	'	'	'	28,125,000
Sale of stock agreement, aggregate shares	'	'	'	'	'	'	56,250,000
Commission Percentage	'	'	'	0.13%	'	'	'

Share_Capital_Details_Textual

Share Capital (Details Textual) (USD $)	0 Months Ended			1 Months Ended	3 Months Ended		12 Months Ended	188 Months Ended
	Oct. 29, 2012	4-May-12	Mar. 26, 2012	Aug. 31, 2012	Oct. 31, 2012	Oct. 31, 2011	Jul. 31, 2012	Oct. 31, 2012
Equity [Abstract]	'	'	'	'	'	'	'	'
Common stock, shares authorized	'	'	'	'	500,000,000	'	500,000,000	500,000,000
Preferred stock, share authorized	'	'	'	'	1,000,000	'	1,000,000	1,000,000
Stock split	'	'	'	'	'	'	'	'31.25
Common stock after stock split, shares	'	'	'	'	'	'	'	359,375,000
Common stock for services, Shares	'	'	56,250,000	120,000	'	'	37,500,000	'
Additional Common stock for services, Shares	150,000	'	'	'	'	'	'	'
Common stock for services, Value	$142,000	'	'	$12,000	$142,000	$12,000	$12,000	$164,300
Sale of common stock, Shares	'	400,000	28,125,000	670,000	'	'	'	'
Sale of common stock, Value	'	$94,546	'	$100,000	'	'	$94,946	'
Stock price	'	$0.24	'	'	'	'	'	'
Common stock, shares outstanding	'	'	'	'	94,150,000	'	94,150,000	94,150,000
Common stock issuable, shares	'	'	'	'	417,000	'	'	'

Share_Capital_Additional_Detai

Share Capital Additional (Details Textual) (USD $)	0 Months Ended	1 Months Ended
	Nov. 15, 2012	Dec. 14, 2012
Equity [Abstract]	'	'
Convertible Promissory Note	$100,000	'
Interest rate	20.00%	'
Common stock issued for debt, shares	2,500,000	'
Common stock as collateral, shares	56,250,000	'
Conversion price	$0.00	'
Common stock issued for endorsement agreements, shares	'	2,850,000
Additional Common stock issued for endorsement agreements, shares	'	1,350,000
Common stock negotiating for endorsement agreements, shares	'	750,000

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	12 Months Ended
	Jul. 31, 2012
Year 1	'
Percentage of Gross profit	12.00%
Royalty fee	'
Minimum Sales	0
Year 2	'
Percentage of Gross profit	8.00%
Royalty fee	50,000
Minimum Sales	3,000,000
Year 3	'
Percentage of Gross profit	6.00%
Royalty fee	100,000
Minimum Sales	6,000,000
Year 4	'
Percentage of Gross profit	6.00%
Royalty fee	150,000
Minimum Sales	9,000,000
Year 5	'
Percentage of Gross profit	6.00%
Royalty fee	200,000
Minimum Sales	$12,000,000

Restatement_Details

Restatement (Details) (USD $)	Oct. 31, 2012	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010	Jul. 31, 2009	Feb. 27, 2007
Current assets:	'	'	'	'	'	'
Current assets	$2,234	'	'	'	'	'
Total assets	2,234	'	'	'	'	'
Liabilities:	'	'	'	'	'	'
Accrued expenses	42,369	36,880	'	'	'	'
Total current liabilities	42,369	36,880	'	'	'	'
Liability for Issuable Common Stock	'	'	'	'	'	'
Total liabilities	42,369	36,880	'	'	'	'
Stockholders' (Deficit)	'	'	'	'	'	'
Common stock: $0.001 par value; 500,000,000 shares authorized; 94,150,000 shares issued and outstanding	94,150	94,150	'	'	'	'
Additional paid in capital	22,237	22,237	'	'	'	'
Stock subscription payable	142,000	'	'	'	'	'
Retained earnings from discontinued operations	6,944	6,944	'	'	'	'
Accumulated deficit	-305,466	-160,211	'	'	'	'
Total stockholders' deficit	-40,135	-36,880	-5,431	10,300	10,300	10,300
Total liabilities and stockholders' deficit	2,234	'	'	'	'	'
Previously Reported [Member]	'	'	'	'	'	'
Current assets:	'	'	'	'	'	'
Current assets	2,234	'	'	'	'	'
Total assets	2,234	'	'	'	'	'
Liabilities:	'	'	'	'	'	'
Accrued expenses	9,539	4,050	'	'	'	'
Total current liabilities	9,539	4,050	'	'	'	'
Liability for Issuable Common Stock	203,361	61,361	'	'	'	'
Total liabilities	212,900	65,411	'	'	'	'
Stockholders' (Deficit)	'	'	'	'	'	'
Common stock: $0.001 par value; 500,000,000 shares authorized; 94,150,000 shares issued and outstanding	94,150	94,150	'	'	'	'
Additional paid in capital	-22,709	-22,709	'	'	'	'
Stock subscription payable	'	'	'	'	'	'
Retained earnings from discontinued operations	6,944	6,944	'	'	'	'
Accumulated deficit	-289,051	-143,796	'	'	'	'
Total stockholders' deficit	-210,666	-65,411	'	'	'	'
Total liabilities and stockholders' deficit	2,234	'	'	'	'	'
Adjustments [Member]	'	'	'	'	'	'
Current assets:	'	'	'	'	'	'
Current assets	'	'	'	'	'	'
Total assets	'	'	'	'	'	'
Liabilities:	'	'	'	'	'	'
Accrued expenses	16,415	32,830	'	'	'	'
Total current liabilities	16,415	32,830	'	'	'	'
Liability for Issuable Common Stock	-203,361	-61,361	'	'	'	'
Total liabilities	-186,946	-28,531	'	'	'	'
Stockholders' (Deficit)	'	'	'	'	'	'
Common stock: $0.001 par value; 500,000,000 shares authorized; 94,150,000 shares issued and outstanding	'	'	'	'	'	'
Additional paid in capital	44,946	44,946	'	'	'	'
Stock subscription payable	142,000	'	'	'	'	'
Retained earnings from discontinued operations	'	'	'	'	'	'
Accumulated deficit	'	-16,415	'	'	'	'
Total stockholders' deficit	186,946	-28,531	'	'	'	'
Total liabilities and stockholders' deficit	'	'	'	'	'	'

Restatement_Details_1

Restatement (Details 1) (USD $)	3 Months Ended		12 Months Ended		41 Months Ended	188 Months Ended
	Oct. 31, 2012	Oct. 31, 2011	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010	Oct. 31, 2012
Revenue	'	'	'	'	'	'
OPERATING EXPENSES	'	'	'	'	'	'
General, administrative and other	53,380	'	66,235	'	'	'
Marketing	43,131	'	5,863	'	'	48,994
Product development	21,744	'	45,413	'	'	67,157
Compensation	27,000	'	20,000	'	'	47,000
Total Operating Expenses	145,255	12,750	137,511	'	'	289,051
Loss from continuing operations	-145,255	-12,750	-137,536	'	'	-289,051
Discontinued operations, net	'	'	-25	'	'	'
Net (loss)	-145,255	-12,598	-121,121	-15,731	'	-282,051
Net loss per common share	$0	$0	$0	'	'	'
Previously Reported [Member]	'	'	'	'	'	'
Revenue	'	'	'	'	'	'
OPERATING EXPENSES	'	'	'	'	'	'
General, administrative and other	53,380	'	49,820	'	'	'
Marketing	43,131	'	5,863	'	'	'
Product development	21,744	'	45,413	'	'	'
Compensation	27,000	'	20,000	'	'	'
Total Operating Expenses	145,255	'	121,096	'	'	'
Loss from continuing operations	-145,255	'	-121,096	'	'	'
Discontinued operations, net	'	'	-25	'	'	'
Net (loss)	-145,255	'	-121,121	'	'	'
Net loss per common share	$0	'	$0	'	'	'
Adjustments [Member]	'	'	'	'	'	'
Revenue	'	'	'	'	'	'
OPERATING EXPENSES	'	'	'	'	'	'
General, administrative and other	'	'	16,415	'	'	'
Marketing	'	'	'	'	'	'
Product development	'	'	'	'	'	'
Compensation	'	'	'	'	'	'
Total Operating Expenses	'	'	16,415	'	'	'
Loss from continuing operations	'	'	16,415	'	'	'
Discontinued operations, net	'	'	'	'	'	'
Net (loss)	'	'	$16,415	'	'	'
Net loss per common share	$0	'	$0	'	'	'