Point of Care Nano-Technology (PCNT) 10-K 29 Oct 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Jul. 31, 2013	Oct. 29, 2013	Jan. 31, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	Alternative Energy & Environmental Solutions, Inc.
Entity Central Index Key	1504239
Amendment Flag	FALSE
Current Fiscal Year End Date	-24
Document Type	10-K
Document Period End Date	31-Jul-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$782,932.69
Entity Common Stock, Shares Outstanding		18,077,550

Balance_Sheets

Balance Sheets (USD $)	Jul. 31, 2013	Jul. 31, 2012
Current Assets
Cash	$125	$434
Total Assets	125	434
Current Liabilities
Accounts Payable & Accrued Expenses	233,859	139,402
Accrued Interest Payable	2,222	937
Notes Payable	26,034	20,000
Notes Payable Related Party	9,717
Total Liabilities	271,832	160,339
Stockholders' Deficiency
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, none issued and outstanding
Common stock, $0.0001 par value; 100,000,000 shares authorized, 18,077,550 shares and 18,077,550 issued and outstanding, respectively	1,808	1,808
Additional paid-in capital	798,148	782,193
Deficit accumulated during the development stage	-1,071,663	-943,906
Total Stockholders' Deficiency	-271,707	-159,905
Total Liabilities and Stockholders' Deficiency	$125	$434

Balance_Sheets_Parenethetical

Balance Sheets (Parenethetical) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Balance Sheets [Abstract]
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	18,077,550	18,077,550
Common stock, shares outstanding	18,077,550	18,077,550

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended		43 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Operating Expenses
Professional fees	$36,456	$60,618	$186,815
Consulting Expense	54,000	54,000	768,860
General and administrative	27,389	34,598	101,120
Total Operating Expenses	117,845	149,216	1,056,795
LOSS FROM OPERATIONS BEFORE INCOME TAXES	-117,845	-149,216	-1,056,795
Other Expense
Interest Expense	-9,912	-4,956	-14,868
Total Other Expense - net	-127,757	-154,172	-1,071,663
Provision for Income Taxes
NET LOSS	($127,757)	($154,172)	($1,071,663)
Net Loss Per Share - Basic and Diluted	($0.01)	($0.01)
Weighted average number of shares outstanding during the period - Basic and Diluted	18,077,550	18,055,632

Statement_of_Changes_in_Stockh

Statement of Changes in Stockholders' Equity/(Deficiency) (USD $)	Total	Preferred Stock	Common stock	Additional paid-in capital	Deficit accumulated during the development stage	Subscription Receivable
Beginning Balance at Jun. 10, 2010
Beginning Balance (Shares) at Jun. 10, 2010
Common stock issued for cash to founders ($0.00003 per share)	500		1,500	-1,000
Common stock issued for cash to founders ($0.00003 per share) (Shares)			15,000,000
Common stock issued for cash ($0.25/ per share)	705,376		304	759,072		-54,000
Common stock issued for cash ($0.25/ per share) (Shares)			3,037,548
Stock Offering Costs	-15,000			-15,000
In kind contribution of services	2,100			2,100
Net Loss	-212,440				-212,440
Balance at Jul. 31, 2010	480,536		1,804	745,172	-212,440	-54,000
Balance (Shares) at Jul. 31, 2010			18,037,548
Common stock issued for cash to founders ($0.00003 per share)
Collection of stock subscription receivable	54,000					54,000
Stock Offering Costs	-4,175			-4,175
In kind contribution of services	15,600			15,600
Net Loss	-577,294				-577,294
Balance at Jul. 31, 2011	-31,333		1,804	756,597	-789,734
Balance (Shares) at Jul. 31, 2011			18,037,548
Common stock issued for cash to founders ($0.00003 per share)
Common stock issued for cash to founders ($0.00003 per share) (Shares)
Common stock issued for cash ($0.25/ per share)	10,000		4	9,996
Common stock issued for cash ($0.25/ per share) (Shares)			40,002
In kind contribution of services	15,600			15,600
Net Loss	-154,172				-154,172
Balance at Jul. 31, 2012	-159,905		1,808	782,193	-943,906
Balance (Shares) at Jul. 31, 2012			18,077,550
In kind contribution of services	15,600			15,600
In kind contribution of interest	355			355
Net Loss	-127,757				-127,757
Balance at Jul. 31, 2013	($271,707)		$1,808	$798,148	($1,071,663)
Balance (Shares) at Jul. 31, 2013			18,077,550

Statement_of_Changes_in_Stockh1

Statement of Changes in Stockholders' Equity/(Deficiency) (Parenthetical) (USD $)	2 Months Ended	12 Months Ended
	Jul. 31, 2010	Jul. 31, 2012
Statement Of Changes In Stockholders' Equity(Deficiency [Abstract]
Common stock issued for cash to founders, per share amount	$0.00
Common stock issued for cash, per share amount	$0.25	$0.25

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended		43 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Cash Flows Used in Operating Activities:
Net Loss	($127,757)	($154,172)	($1,071,663)
Adjustments to reconcile net loss to net cash used in operations
In-kind contribution of services	15,600	15,600	48,900
In-kind contribution of interest	355		355
Changes in operating assets and liabilities:
Increase in accounts payable and accrued expenses	95,742	103,050	236,081
Net Cash Used In Operating Activities	-16,060	-35,522	-786,327
Cash Flows From Financing Activities:
Proceeds from note payable	15,751	20,000	35,751
Proceeds from issuance of common stock, net of offering costs		10,000	750,701
Net Cash Provided by Financing Activities	15,751	30,000	786,452
Net Increase (Decrease) in Cash	-309	-5,522	125
Cash at Beginning of Period	434	5,956
Cash at End of Period	125	434	125
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for taxes

Summary_of_Significant_Account

Summary of Significant Accounting Policies and Organization	12 Months Ended
	Jul. 31, 2013
Summary Of Significant Accounting Policies and Organization [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	NOTE 1     SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
	(A) Organization
	Alternative Energy and Environmental Solutions, Inc. (a development stage company) (the "Company") was incorporated under the laws of the State of Nevada on June 10, 2010 to market an innovative new biotechnology that utilizes nutrient stimulants – organic microbes – to extract coalbed methane more efficiently in high-production as well as from low-producing, depleted and abandoned coalmines in the U.S. Coalbed methane is a clean-burning natural gas used for heating in homes and is used to generate electricity.
	Activities during the development stage include developing the business plan and raising capital.
	(B) Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period.  Actual results could differ from those estimates. Significant estimates include valuation of equity based transactions, the valuation of in kind contribution of services and the valuation on deferred tax assets.
	(C) Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents.  At July 31, 2013 and 2012, the Company had no cash equivalents.
	(D) Loss Per Share
	In accordance with the accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share” basic earnings (loss) per share is computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.
	Since the Company reflected a net loss for the years ended July 31, 2013 and 2012, the effect of 6,155,100 and 6,155,100 outstanding warrants, respectively, is anti-dilutive.  A separate computation of diluted earnings (loss) per share is not presented.
	(E) Income Taxes
	The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The net deferred tax liability in the accompanying balance sheets includes the following amounts of deferred tax assets and liabilities:
			31-Jul-13				31-Jul-12
	Deferred tax liability		$	-			$	-
	Deferred tax asset
	Net Operating Loss Carryforward			394,147				351,047
	Valuation Allowance			(394,147	)			(351,047	)
	Net deferred tax asset			-				-
	Net deferred tax liability			-				-
		$	-			$	-
	The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to utilize all of the net operating loss carryforwards before they will expire through the year 2033.
	As of July 31, 2013, the Company has a net operating loss carryforward of approximately $1,022,409 available to offset future taxable income through July 31, 2033. The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to utilize all of the net operating loss carryforwards before they will expire through the year 2033. The Company’s federal income tax returns for the years ended July 31, 2009 through July 31, 2013 remain subject to examination by the Internal Revenue Service and State Taxing Authorities as of July 31, 2013.
	The net change in the valuation allowance for the year ended  July 31, 2013 and 2012 was an increase of $43,099 and $53,420, respectively.
	The components of income tax expense related to continuing operations are as follows:
			2013				2012
	Federal
	Current		$	-			$	-
	Deferred			-				-
			$	-			$	-
	State and Local
	Current		$	-			$	-
	Deferred		-				-
			$	-			$	-
	The Company's income tax expense differed from the statutory rates (federal 34% and state 4.55%) as follows:
	$
			31-Jul-13				31-Jul-12
	Statutory rate applied to earnings before income taxes:		$	(49,250	)		$	(59,434	)
	Increase (decrease) in income taxes resulting from:
	State income taxes			-				-
	Change in deferred tax asset valuation allowance			43,099				53,420
	Non-deductible expenses			6,151				6,014
	Income Tax Expense		$	-			-
	(F) Business Segments
	The Company operates in one segment and therefore segment information is not presented.
	(G) Revenue Recognition
	The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”.  In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.
	(H) Recent Accounting Pronouncements
	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not, or are not, believed by management to have a material impact on the Company’s present or future financial statements.

Notes_Payable

Notes Payable	12 Months Ended
	Jul. 31, 2013
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 2      NOTES PAYABLE
	During the year ended July 31, 2013,  a related party paid $2,023 in expenses on Company’s behalf in exchange for a note payable.  Pursuant to the terms of the note, the note is non-interest bearing, unsecured and is due on demand. For the year ended July 31, 2013 the Company recorded $31 as an in-kind contribution of interest.
	During June 2013, the Company received $7,694 from  a related party. Pursuant to the terms of the note, the note is non-interest bearing, unsecured and is due on demand. For the year ended July 31, 2013 the Company recorded $64 as an in-kind contribution of interest.
	On November 13, 2012 the Company received $6,034 from an unrelated party. Pursuant to the terms of the note, the note is non-interest bearing, unsecured and is due on demand. For the year ended July 31, 2013 the Company recorded $260 as an in-kind contribution of interest.
	On August 23, 2011, the Company issued an unsecured promissory note in the amount of $10,000 due August 23, 2012 and bearing interest at a rate of 6% per annum.   Interest on the outstanding principal balance is payable quarterly in arrears on the last day of each calendar quarter. The Company is currently in default of this note and expects to make the necessary payments whenever the Company is able to make such payments.  Then on, on December 28, 2011, the Company issued an additional unsecured promissory note in the amount of $10,000 due December 28, 2012 and bearing interest at a rate of 6% per annum.   Interest on the outstanding principal balance is payable quarterly in arrears on the last day of each calendar quarter. The Company is currently in default of this note and expects to make the necessary payments whenever the Company is able to make such payments.  As of July 31,2013, the Company recorded $2,222 in accrued interest.

Stockholders_EquityDeficiency

Stockholders' Equity/(Deficiency)	12 Months Ended
	Jul. 31, 2013
Stockholders' Equity(Deficiency) [Abstract]
STOCKHOLDERS' EQUITY/(DEFICIENCY)	NOTE 3      STOCKHOLDERS’ EQUITY/(DEFICIENCY)
	(A) Common Stock and Warrants Issued for Cash
	During the year ended July 31, 2012 the Company issued 40,002 units of common stock for $10,000 ($0.25/unit).  Each unit consisted of one share of common stock and two warrants to purchase common stock for a total of 40,002 shares of common stock and 80,004 warrants to purchase common stock at an exercise price of $0.83 per share.
	For the period ended July 31, 2010, the Company issued 3,037,548 units, for cash. Each unit consisted of one share of common stock and two warrants with a five year life, to purchase common stock for a total of 3,037,548 shares of common stock and 6,075,096 warrants to purchase common stock for $759,376($0.25/share) less stock offering costs of $15,000.  In addition, the Company also received the right to immediately call the warrants if the Company’s common stock trades for a period of 20 consecutive days at an average trading price of $1.00 per share or greater (see Note 3(C)). Of the total funds raised, $54,000 was recorded as a subscription receivable.  The $54,000 was received August 4, 2010 and $4,175 of stock offering costs were recorded.
	The Company also issued 15,000,000 shares of common stock to its founders for $500 ($0.00003 per share) (See note 5).
	(B) In-Kind Contribution
	For the year ended July 31, 2013, a shareholder of the Company contributed services having a fair value of $15,600 (See Note 5).
	For the year ended July 31, 2012, a shareholder of the Company contributed services having a fair value of $15,600 (See Note 5).
	For the year ended July 31, 2011, a shareholder of the Company contributed services having a fair value of $15,600 (See Note 5).
	For the year ended July 31, 2010, a shareholder of the Company contributed services having a fair value of $2,100 (See Note 5).
	(C) Warrants
	The following tables summarize all warrant grants for the period ended July 31, 2013, and the related changes during these periods are presented below.
		Number of		Weighted
		Warrants		Average
				Exercise
				Price
	Warrants
	Balance at July 31, 2012		6,155,100	$	0.83
	Granted		-		-
	Exercised		-		-
	Forfeited		-		-
	Balance at July 31, 2013		6,155,100		0.83
	Warrants exercisable at July 31, 2013		6,155,100	$	0.83
	Of the total warrants outstanding, 6,155,100 are fully vested, exercisable and non-forfeitable.
	These warrants are immediately exercisable at $0.83 per share and are immediately callable by the Company if the Company’s common stock trades for a period of 20 consecutive days at an average trading price of $1.00 per share or greater.  This option gives the Company the right, but not the obligation to repurchase the shares of common stock (See Note 3(A)).  During the year ended July 31, 2013, the average trading price exceeded $1.00 per share and the options are callable by the Company, although none have been called to date.
	(D) Stock Split
	On August 22, 2012, a three–for-one forward stock split was declared effective for stockholders of record on June 5, 2012. Per share and weighted average amounts have been retroactively restated in the accompanying financial statements and related notes to reflect this stock split.

Commitments

Commitments	12 Months Ended
	Jul. 31, 2013
Commitments [Abstract]
COMMITMENTS	NOTE 4      COMMITMENTS
	On June 4, 2010, the Company entered into a consulting agreement with a related party to receive administrative and other miscellaneous services.  The Company is required to pay $4,500 a month.  The agreement is to remain in effect unless either party desires to cancel the agreement (See Note 5).

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Jul. 31, 2013
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5      RELATED PARTY TRANSACTIONS
	During the year ended July 31, 2013, a related party paid $2,023 in expenses on Company’s behalf in exchange for a note payable.  Pursuant to the terms of the note, the note is non-interest bearing, unsecured and is due on demand. For the year ended July 31, 2013 the Company recorded $31 as an in-kind contribution of interest.
	During June, 2013 the Company received $7,694 from a related party. Pursuant to the terms of the note, the note is non-interest bearing, unsecured and is due on demand. For the year ended July 31, 2013 the Company recorded $64 as an in-kind contribution of interest.
	For the year ended July 31, 2013, a shareholder of the Company contributed services having a fair value of $15,600 (See Note 3(B)).
	For the year ended July 31, 2012, a shareholder of the Company contributed services having a fair value of $15,600 (See Note 3(B)).
	For the year ended July 31, 2011, a shareholder of the Company contributed services having a fair value of $15,600 (See Note 3(B)).
	For the year ended July 31, 2010, a shareholder of the Company contributed services having a fair value of $2,100 (See Note 3(B)).
	On June 18, 2010, the Company issued 15,000,000 shares of common stock to its founders having a fair value of $500 ($0.00003/share) in exchange for cash provided (See Note 3 (A)).
	On June 4, 2010, the Company entered into a consulting agreement with Tryon Capital Ventures, LLC (“Tryon”), a related party, to receive administrative and other miscellaneous services.  Peter Coker is a 50% owner of Tryon.  The Company is required to pay $4,500 a month.  The agreement is to remain in effect unless either party desires to cancel the agreement (See Note 4).

Going_Concern

Going Concern	12 Months Ended
	Jul. 31, 2013
Going Concern [Abstract]
GOING CONCERN	NOTE 6      GOING CONCERN
	As reflected in the accompanying financial statements, the Company is in the development stage with limited operations, a working capital and stockholders’ deficiency of $271,707, used cash in operations of $786,327 from inception and has a net loss since inception of $1,071,663. This raises substantial doubt about its ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan.  The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
	Management believes that actions presently being taken to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies and Organization (Policies)	12 Months Ended
	Jul. 31, 2013
Summary Of Significant Accounting Policies and Organization [Abstract]
Organization	(A) Organization
	Alternative Energy and Environmental Solutions, Inc. (a development stage company) (the "Company") was incorporated under the laws of the State of Nevada on June 10, 2010 to market an innovative new biotechnology that utilizes nutrient stimulants – organic microbes – to extract coalbed methane more efficiently in high-production as well as from low-producing, depleted and abandoned coalmines in the U.S. Coalbed methane is a clean-burning natural gas used for heating in homes and is used to generate electricity.
	Activities during the development stage include developing the business plan and raising capital.
Use of Estimates	(B) Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period.  Actual results could differ from those estimates. Significant estimates include valuation of equity based transactions, the valuation of in kind contribution of services and the valuation on deferred tax assets.
Cash and Cash Equivalents	(C) Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents.  At July 31, 2013 and 2012, the Company had no cash equivalents.
Loss Per Share	(D) Loss Per Share
	In accordance with the accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share” basic earnings (loss) per share is computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.
	Since the Company reflected a net loss for the years ended July 31, 2013 and 2012, the effect of 6,155,100 and 6,155,100 outstanding warrants, respectively, is anti-dilutive.  A separate computation of diluted earnings (loss) per share is not presented.
Income Taxes
	(E) Income Taxes
	The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The net deferred tax liability in the accompanying balance sheets includes the following amounts of deferred tax assets and liabilities:
		31-Jul-13			31-Jul-12
	Deferred tax liability	$	-		$	-
	Deferred tax asset
	Net Operating Loss Carryforward		394,147			351,047
	Valuation Allowance		(394,147	)		(351,047	)
	Net deferred tax asset		-			-
	Net deferred tax liability		-			-
		$	-		$	-
	The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to utilize all of the net operating loss carryforwards before they will expire through the year 2033.
	As of July 31, 2013, the Company has a net operating loss carryforward of approximately $1,022,409 available to offset future taxable income through July 31, 2033. The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to utilize all of the net operating loss carryforwards before they will expire through the year 2033. The Company’s federal income tax returns for the years ended July 31, 2009 through July 31, 2013 remain subject to examination by the Internal Revenue Service and State Taxing Authorities as of July 31, 2013.
	The net change in the valuation allowance for the year ended  July 31, 2013 and 2012 was an increase of $43,099 and $53,420, respectively.
	The components of income tax expense related to continuing operations are as follows:
		2013			2012
	Federal
	Current	$	-		$	-
	Deferred		-			-
		$	-		$	-
	State and Local
	Current	$	-		$	-
	Deferred		-			-
		$	-		$	-
	The Company's income tax expense differed from the statutory rates (federal 34% and state 4.55%) as follows:
		31-Jul-13			31-Jul-12
	Statutory rate applied to earnings before income taxes:	$	(49,250	)	$	(59,434	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		-			-
	Change in deferred tax asset valuation allowance		43,099			53,420
	Non-deductible expenses		6,151			6,014
	Income Tax Expense	$	-		$	-
Business Segments
	(F) Business Segments
	The Company operates in one segment and therefore segment information is not presented.
Revenue Recognition	(G) Revenue Recognition
	The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”.  In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.
Recent Accounting Pronouncements	(H) Recent Accounting Pronouncements
	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not, or are not, believed by management to have a material impact on the Company’s present or future financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies and Organization (Tables)	12 Months Ended
	Jul. 31, 2013
Summary Of Significant Accounting Policies and Organization [Abstract]
Net deferred tax liability in accompanying balance sheets includes amounts of deferred tax assets and liabilities
		31-Jul-13			31-Jul-12
	Deferred tax liability	$	-		$	-
	Deferred tax asset
	Net Operating Loss Carryforward		394,147			351,047
	Valuation Allowance		(394,147	)		(351,047	)
	Net deferred tax asset		-			-
	Net deferred tax liability		-			-
		$	-		$	-
Summary of income tax expense related to continuing operations		2013			2012
	Federal
	Current	$	-		$	-
	Deferred		-			-
		$	-		$	-
	State and Local
	Current	$	-		$	-
	Deferred		-			-
		$	-		$	-
Summary of company's income tax expense differed from the statutory rates
		31-Jul-13			31-Jul-12
	Statutory rate applied to earnings before income taxes:	$	(49,250	)	$	(59,434	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		-			-
	Change in deferred tax asset valuation allowance		43,099			53,420
	Non-deductible expenses		6,151			6,014
	Income Tax Expense	$	-		$	-

Stockholders_EquityDeficiency_

Stockholders' Equity/(Deficiency) (Tables)	12 Months Ended
	Jul. 31, 2013
Stockholders' Equity(Deficiency) [Abstract]
Summary of warrants granted and related changes during period		Number of		Weighted
		Warrants		Average
				Exercise
				Price
	Warrants
	Balance at July 31, 2012		6,155,100	$	0.83
	Granted		-		-
	Exercised		-		-
	Forfeited		-		-
	Balance at July 31, 2013		6,155,100		0.83
	Warrants exercisable at July 31, 2013		6,155,100	$	0.83

Summary_of_Significant_Account3

Summary of Significant Accounting Policies and Organization (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Net deferred tax liability in accompanying balance sheets includes amounts of deferred tax assets and liabilities
Deferred tax liability
Deferred tax asset
Net Operating Loss Carryforward	394,147	351,047
Valuation Allowance	-394,147	-351,047
Net deferred tax asset
Net deferred tax liability
Net deferred tax assets and liabilities

Summary_of_Significant_Account4

Summary of Significant Accounting Policies and Organization (Details 1) (USD $)	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Federal
Current
Deferred
Total
State and Local
Current
Deferred
Total

Summary_of_Significant_Account5

Summary of Significant Accounting Policies and Organization (Details 2) (USD $)	12 Months Ended		43 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Summary of company's income tax expense differed from the statutory rates
Statutory rate applied to earnings before income taxes:	($49,250)	($59,434)
Increase (decrease) in income taxes resulting from:
State income taxes
Change in deferred tax asset valuation allowance	43,099	53,420
Non-deductible expenses	6,151	6,014
Income Tax Expense

Summary_of_Significant_Account6

Summary of Significant Accounting Policies and Organization (Details Textual) (USD $)	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
	Segment
Summary of Significant Accounting Policies and Organization (Textual)
Cash equivalents	$0	$0
Net operating loss carryforward	1,022,409
Operating loss carryforward expiration date	31-Jul-33
Net change in the valuation allowance	$43,099	$53,420
Federal statutory rate	34.00%
State statutory rate	4.55%
Number of segment	1
Warrant [Member]
Summary of Significant Accounting Policies and Organization (Textual)
Antidilutive securities excluded from computation of diluted earnings (loss) per share	6,155,100	6,155,100

Notes_Payable_Details

Notes Payable (Details) (USD $)	1 Months Ended		12 Months Ended		43 Months Ended	1 Months Ended	12 Months Ended
	Dec. 28, 2011	Aug. 23, 2011	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013	Jun. 30, 2013	Jul. 31, 2013	Jul. 31, 2013	Jul. 31, 2013
						Related party [Member]	Related party [Member]	Unrelated party [Member]	Notes Payable [Member]
									Related party [Member]
Notes Payable (Textual)
Related party expenses									$2,023
Proceeds from related party note						7,694
Proceeds from note payable			15,751	20,000	35,751			6,034
In kind contribution of interest							64	260	31
Principal amount of unsecured promissory note	10,000	10,000
Interest rate on unsecured promissory note, per annum	6.00%	6.00%
Unsecured promissory note due date	28-Dec-12	23-Aug-12
Accrued Interest			$2,222		$2,222

Stockholders_EquityDeficiency_1

Stockholders' Equity/(Deficiency) (Details) (USD $)	12 Months Ended
	Jul. 31, 2013
Summary of warrants granted and related changes during period
Balance at July 31, 2013	6,155,100
Warrant [Member]
Summary of warrants granted and related changes during period
Number of warrant, Beginning Balance	6,155,100
Number of Warrants Granted
Number of warrant, Exercised
Number of Warrants Forfeited
Balance at July 31, 2013	6,155,100
Number of Warrants, Warrants exercisable	6,155,100
Weighted Average Exercise Price, Beginning Balance	$0.83
Weighted Average Exercise Price, Granted
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Forfeited
Weighted Average Exercise Price, Ending Balance	$0.83
Warrants exercisable at July 31, 2013	$0.83

Stockholders_EquityDeficiency_2

Stockholders' Equity/(Deficiency) (Details Textual) (USD $)	0 Months Ended			2 Months Ended	12 Months Ended
	Aug. 22, 2012	Aug. 04, 2010	Jun. 18, 2010	Jul. 31, 2010	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010
Stockholders' Equity (Textual)
Number of common stock units issued				3,037,548		40,002
Common stock issued for cash ($0.25/ unit)				$705,376		$10,000
Common stock, Price per share				$0.25		$0.25		$0.25
Exercise price of warrants					$0.83	$0.83
Warrants expected life				5 years
Description of each unit of equity consisting				Each unit consisted of one share of common stock and two warrants.		Each unit consisted of one share of common stock and two warrants
Warrant issued to purchase common stock (Shares)				6,075,096		40,002
Warrant issued to purchase common stock				759,376		80,004
Stock Offering Costs		4,175		-15,000			-4,175
Right to call the warrants, Description				Company also received the right to immediately call the warrants if the Company's common stock trades for a period of 20 consecutive days at an average trading price of $1.00 per share or greater.	Company's common stock trades for a period of 20 consecutive days at an average trading price of $1.00 per share or greater.
Common stock shares issued to founders in exchange for cash			15,000,000
Common stock value issued to founders in exchange for cash			500	500
Common stock issued for cash to founders, per share amount			$0.00	$0.00
Subscription receivable				54,000				54,000
Subscription received on				4-Aug-10
Total warrants outstanding and are fully vested, exercisable and non-forfeitable					6,155,100
In kind contribution of services				2,100	15,600	15,600	15,600	2,100
Forward stock split, description	three for-one
Average trading price exceeded					$1
Common Stock [Member]
Stockholders' Equity (Textual)
Common stock issued for cash ($0.25/ unit)				304		4
Stock Offering Costs
Common stock shares issued to founders in exchange for cash				15,000,000
Common stock value issued to founders in exchange for cash				1,500
In kind contribution of services

Commitments_Details

Commitments (Details) (USD $)	0 Months Ended
	Jun. 04, 2010
Commitments (Textual)
Monthly payment of fee under consulting agreement	$4,500

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	0 Months Ended		2 Months Ended	12 Months Ended				2 Months Ended	1 Months Ended	12 Months Ended
	Jun. 18, 2010	Jun. 04, 2010	Jul. 31, 2010	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010	Jul. 31, 2010	Jun. 30, 2013	Jul. 31, 2013	Jul. 31, 2013
								Common stock	Related party [Member]	Related party [Member]	Related party [Member]
											Notes Payable [Member]
Related Party Transactions (Textual)
Related party expenses											$2,023
Proceeds from related party note									7,694
Paid-In-Kind Interest										64	31
In kind contribution of services			2,100	15,600	15,600	15,600	2,100
Common stock shares issued to founders in exchange for cash	15,000,000							15,000,000
Common stock value issued to founders in exchange for cash	500		500					1,500
Common stock issued for cash to founders, per share amount	$0.00		$0.00
Percentage of ownership held by Peter Coker in Tryon		50.00%
Monthly payment of fee under consulting agreement		$4,500

Going_Concern_Details

Going Concern (Details) (USD $)	2 Months Ended	12 Months Ended			43 Months Ended
	Jul. 31, 2010	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2013
Going Concern (Textual)
Working Capital and Stockholders' Deficiency		$271,707
Net cash used in operating activities		-16,060	-35,522		-786,327
Net Loss	($212,440)	($127,757)	($154,172)	($577,294)	($1,071,663)