Drewrys Brewing 10-Q 20 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Drewrys Brewing Company	'
Entity Central Index Key	'0001511159	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	12,100,500
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS:	'	'
Cash and equivalents	$1,838	$10,596
Accounts Receivable-Net	994	1,879
Inventory	4,048	6,708
Total Current Assets	6,880	19,183
OTHER ASSETS:	'	'
Trademarks	560	560
Total Other Assets	560	560
Total Assets	7,440	19,743
CURRENT LIABILITIES:	'	'
Accounts payable and accrued liabilities	44,474	36,899
Advances from related parties	14,948	13,598
Note Payable	79,148	85,000
Current Liabilities	138,570	135,497
Total Liabilities	138,570	135,497
STOCKHOLDERS' DEFICIENCY	'	'
Common stock , par value $.001; 75,000,000 shares authorized; 12,100,500 shares issued as of March 31, 2014 and 12,100,500 as of December 31, 2013	12,101	12,101
Additional paid in capital	307,008	307,008
Deficit Accumulated During Development Stage	-434,863	-434,863
Accumulated Deficit	-15,376	'
Total Stockholders' Deficiency	-131,130	-115,754
Total Liabilities and Stockholders' Deficiency	$7,440	$19,743

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common Stock Par Value	$0.00	$0.00
Shares Authorized	75,000,000	75,000,000
Shares Issued	12,100,500	12,100,500
Shares Outstanding	12,100,500	12,100,500

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014		Mar. 31, 2013
Income Statement [Abstract]	'		'
REVENUES	$3,849		'
Cost of Goods Sold	3,610		'
Gross Profit	239		'
Advertising and Promotion	1,295		6,666
General and Administrative	3,462		611
Professional Fees	8,230		2,750
Total Operating Expenses	12,987		10,027
Loss from Operations	-12,748		-10,027
OTHER EXPENSES	'		'
Interest Expenses	-2,628		'
Total Other Expenses	-2,628		'
Income (Loss) Before Income Taxes	-15,376		-10,027
Provision for Income Taxes	'		'
Net (loss)	($15,376)		($10,027)
Basic and diluted net loss per common share	'	[1]	'	[1]
Weighted average number of common shares outstanding	12,100,500		9,025,883
[1]	Less than $.01

Shareholders_Equity_Unaudited

Shareholders Equity (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Value at Dec. 31, 2013	$12,101	$307,008	($434,863)	($115,754)
Beginning Balance, Shares at Dec. 31, 2013	12,100,500	'	'	'
Net loss for the year	'	'	-15,376	-15,376
Ending Balance, Value at Mar. 31, 2014	$12,101	$307,008	($450,239)	($131,130)
Ending Balance, Shares at Mar. 31, 2014	12,100,500	'	'	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
OPERATING ACTIVITIES:	'	'
Net loss	($15,376)	($10,027)
Changes in operating assets and liabilities:	'	'
Accounts Receivable	885	'
Inventory	2,660	'
Accounts Payable and Accrued Expenses	7,575	3,732
Net cash used in operating activities	-4,256	-6,295
INVESTING ACTIVITIES:	'	'
Net cash provided by (used in) investing activities	'	'
FINANCING ACTIVITIES:	'	'
Advances from related parties	1,350	5,873
Payment on Note Payable	-5,852	'
Proceeds from Issuance of Stock	'	550
Net cash provided by (used in) financing activities	-4,502	6,423
NET INCREASE IN CASH	-8,758	128
CASH BEGINNING BALANCE	10,596	128
CASH ENDING BALANCE	1,838	256
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Taxes paid	'	'
Interest paid	$1,700	'

1_GENERAL_ORGANIZATION_AND_BUS

1. GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
1. GENERAL ORGANIZATION AND BUSINESS	'
	NOTE 1. GENERAL ORGANIZATION AND BUSINESS
	Drewrys Brewing Company (“the Company”) is a development stage company, incorporated in the State of Nevada on, October 11, 2010, to develop and market a line of low-priced and craft beers. We currently provide consumers with malt beverages that appeal to their price point. The Company sells their product mainly on the wholesale market, targeting select regional wholesalers and distributors in the Midwest and Atlantic/New England regions. However, in select states, we also sell direct to retailers and bars.
	The Company’s fiscal year ends on December 31st. As of the end of the fourth quarter of 2013, the Company was no longer considered to be a Developmental Stage Company.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	'
	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
	Basis of Presentation
	The unaudited financial statements included in this report have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and include all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation. These financial statements have not been audited.
	Certain information and footnote disclosures normally included in the financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations for interim reporting. The Company believes that the disclosures contained herein are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial statements and notes for the year ended December 31, 2013 included in the Company’s annual report on Form 10-K. The financial data for the three months ended March 31, 2014, may not necessarily reflect the results to be anticipated for the complete year ended December 31, 2014.
	Accounting Basis
	These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
	Cash and Cash Equivalents
	For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. As of March 31, 2014 and December 31, 2013, the Company has no cash equivalents.
	Earnings (Loss) per Share
	In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” the basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported.
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.
	Income Taxes
	The Company adopted FASB ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, 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. The effect on deferred tax assets and liabilities of a change in tax rates are recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of March 31, 2014 or December 31, 2013.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Revenue Recognition
	The Company recognizes revenue when:
	•	Persuasive evidence of an arrangement exists;
	•	Shipment has occurred;
	•	Price is fixed or determinable; and
	•	Collectability is reasonably assured
	The Company closely follows the provisions of Staff Accounting Bulletin No. 104 as described above. For the three and nine month periods ended March 31, 2014 and 2013, the Company has recognized revenue of $3,849 and $0, respectively.
	Cost of Goods Sold
	Cost of goods sold includes cost of inventories sold.
	Property
	The company does not own any real estate or other properties. The company's office is located 5402 Brittany Drive, McHenry Illinois 60050. Our contact number is 815- 575-4815. The business office is located at the home of Francis Manzo, the CEO of the company at no charge to the company.
	Recently Issued Accounting Pronouncements
	The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.
	Identifiable Intangible Assets
	As of March 31, 2014 and December 31, 2013, $560 and $560, respectively of costs related to registering our trademarks, have been capitalized. It has been determined that the trademarks have an indefinite useful life and are not subject to amortization. However, the trademark will be reviewed for impairment annually or more frequently if impairment indicators arise.
	Impairment of Long-Lived Assets
	The Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets, such as our trademarks, be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. No impairments were recorded for the three months ended March 31, 2014 and 2013.
	Stock-Based Compensation
	In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation – Stock Compensation.  Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans.  As such, compensation cost is measured on the date of grant at their fair value.  Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.  The Company applies this statement prospectively.
	Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718.  FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments.  In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
	Fair value of Financial Instruments
	The Company considers that the carrying amount of financial instruments, including accounts payable and accrued liabilities, and advances from related parties approximate fair value because of the short maturity of these instruments.
	Related Parties
	Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operation decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.
	Business Segments
	The Company operates in one segment and therefore segment information is not presented.
	Reclassification
	Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.
	Subsequent Events
	We evaluated subsequent events through the date and time our financial statements were issued for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures included in these financial statements, we did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

3_INCOME_TAXES

3. INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
3. INCOME TAXES	'
	NOTE 3. INCOME TAXES
	The Company adopted FASB ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, 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. The effect on deferred tax assets and liabilities of a change in tax rates are recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of March 31, 2014 or December 31, 2013.

4_STOCKHOLDERS_EQUITY

4. STOCKHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
4. STOCKHOLDERS EQUITY	'
	NOTE 4. STOCKHOLDERS' EQUITY
	Common Stock
	There are 75,000,000 Common Shares at $0.001 par value authorized with 12,100,500 issued and outstanding as of March 31, 2014. The sole officer and director of the Company owns 9,000,000 of these shares.

5_RELATED_PARTY_TRANSACTIONS

5. RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
5. RELATED PARTY TRANSACTIONS	'
	NOTE 5. RELATED PARTY TRANSACTIONS
	Advances from related parties represent advances granted by Francis Manzo, III. Mr. Manzo pays for certain administrative expenses and is reimbursed by the Company. These advances have no fixed terms of repayment, are unsecured, and bear no interest. During the three months ended March 31, 2014, Mr. Manzo advanced the company $1,350 net, for purposes of paying operating expenses on behalf of the Company. As of March 31, 2014 and December 31, 2013, the Company has a loan from Mr. Manzo with an outstanding balance of $14,948 and $13,598 respectively.
	The officer and director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. They may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

6_NOTE_PAYABLE

6. NOTE PAYABLE	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
6. NOTE PAYABLE	'
	NOTE 6. NOTE PAYABLE
	On June 3, 2013, the Company acquired a $85,000 note payable secured by the Company’s total assets. The note bears a fixed interest rate of 12% per annum, compounded annually, and matures on December 1, 2014. Interest shall accrue for the first 6 months and be due and payable in one lump sum installment in the amount of $4,750 on December 1, 2013. Thereafter, principal and accrued interest shall be due and payable in 12 consecutive monthly installments in the amount of $7,552.15 beginning on January 1, 2014 and ending on December 1, 2014. As of March 31, 2014, the note balance, including accrued interest, totaled $80,926 and in default.

7_GOING_CONCERN

7. GOING CONCERN	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
7. GOING CONCERN	'
	NOTE 7. GOING CONCERN
	As reflected in the accompanying financial statements, the Company has minimal operations, has an accumulated deficit of $450,239 as of March 31, 2014, and has negative cash flow from operations of $4,256. As the Company continues to incur losses, transition to profitability is dependent upon the successful commercialization of its products and achieving a level of revenues adequate to support the Company’s cost structure. The Company may never achieve profitability, and until it does, the Company will continue to need to raise additional cash. Management intends to fund future operations through additional private or public debt or equity offerings. Based on the Company’s operating plan, existing working capital at March 31, 2014 was not sufficient to meet the cash requirements to fund planned operations through December 31, 2014 without additional sources of cash. This raises substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.

8_TRADEMARKS_AND_LABEL_DESIGNS

8. TRADEMARKS AND LABEL DESIGNS	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
8. TRADEMARKS AND LABEL DESIGNS	'
	NOTE 8. TRADEMARKS AND LABEL DESIGNS
	The Company owns trademarks for its’ various brands of beer. These costs provide future benefit to the Company and are considered to have an infinite life at this time. The life of these assets will be re-evaluated when they are placed into service.
	The trademarks were purchased from Francis Manzo, Chief Executive Officer of Drewrys (a related party), for $560. These intangible assets are being valued at cost, and are not considered to be impaired at this time.

9_SUBSEQUENT_EVENTS

9. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
9. SUBSEQUENT EVENTS	'
	NOTE 9. SUBSEQUENT EVENTS
	In preparing these financial statements, the Company has evaluated events and transactions for potential recognition or disclosure as follows: none

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The unaudited financial statements included in this report have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and include all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation. These financial statements have not been audited.
	Certain information and footnote disclosures normally included in the financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations for interim reporting. The Company believes that the disclosures contained herein are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial statements and notes for the year ended December 31, 2013 included in the Company’s annual report on Form 10-K. The financial data for the three months ended March 31, 2014, may not necessarily reflect the results to be anticipated for the complete year ended December 31, 2014.
Accounting Basis	'
	Accounting Basis
	These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. As of March 31, 2014 and December 31, 2013, the Company has no cash equivalents.
Earnings (Loss) per Share	'
	Earnings (Loss) per Share
	In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” the basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported.
Dividends	'
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.
Income Taxes	'
	Income Taxes
	The Company adopted FASB ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, 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. The effect on deferred tax assets and liabilities of a change in tax rates are recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of March 31, 2014 or December 31, 2013.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue when:
	•	Persuasive evidence of an arrangement exists;
	•	Shipment has occurred;
	•	Price is fixed or determinable; and
	•	Collectability is reasonably assured
	The Company closely follows the provisions of Staff Accounting Bulletin No. 104 as described above. For the three and nine month periods ended March 31, 2014 and 2013, the Company has recognized revenue of $3,849 and $0, respectively.
Cost of Goods Sold	'
	Cost of Goods Sold
	Cost of goods sold includes cost of inventories sold.
Property	'
	Property
	The company does not own any real estate or other properties. The company's office is located 5402 Brittany Drive, McHenry Illinois 60050. Our contact number is 815- 575-4815. The business office is located at the home of Francis Manzo, the CEO of the company at no charge to the company.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.
Identifiable Intangible Assets	'
	Identifiable Intangible Assets
	As of March 31, 2014 and December 31, 2013, $560 and $560, respectively of costs related to registering our trademarks, have been capitalized. It has been determined that the trademarks have an indefinite useful life and are not subject to amortization. However, the trademark will be reviewed for impairment annually or more frequently if impairment indicators arise.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets, such as our trademarks, be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. No impairments were recorded for the three months ended March 31, 2014 and 2013.
Stock-Based Compensation	'
	Stock-Based Compensation
	In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation – Stock Compensation.  Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans.  As such, compensation cost is measured on the date of grant at their fair value.  Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.  The Company applies this statement prospectively.
	Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718.  FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments.  In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Fair value of Financial Instruments	'
	Fair value of Financial Instruments
	The Company considers that the carrying amount of financial instruments, including accounts payable and accrued liabilities, and advances from related parties approximate fair value because of the short maturity of these instruments.
Related Parties	'
	Related Parties
	Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operation decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.
Business Segments	'
	Business Segments
	The Company operates in one segment and therefore segment information is not presented.
Reclassification	'
	Reclassification
	Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.
Subsequent Events	'
	Subsequent Events
	We evaluated subsequent events through the date and time our financial statements were issued for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures included in these financial statements, we did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Accounting Policies [Abstract]	'	'	'
Revenue	$3,849	'	'
Intangible Assets	$560	'	$560

4_STOCKHOLDERS_EQUITY_Details_

4. STOCKHOLDERS EQUITY (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Equity [Abstract]	'	'
Common Stock Par Value	$0.00	$0.00
Shares Authorized	75,000,000	75,000,000
Shares Issued	12,100,500	12,100,500
Shares Outstanding	12,100,500	12,100,500

5_RELATED_PARTY_TRANSACTIONS_D

5. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Related Party Transactions [Abstract]	'	'
Balance Payable to Related Party	$14,948	$13,598
Advances from Related Party	$1,350	'

6_NOTE_PAYABLE_Details_Narrati

6. NOTE PAYABLE (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2014	Dec. 01, 2013	Jun. 03, 2013
Debt Disclosure [Abstract]	'	'	'	'
Note Payable	'	'	'	$85,000
Note Payable, Interest Rate	'	'	'	12.00%
Interest Payable	'	'	4,750	'
Monthly Installment Payments	7,552	'	'	'
Note Payable, Outstanding and Default	'	$80,926	'	'

7_GOING_CONCERN_Details_Narrat

7. GOING CONCERN (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Accumulated Deficit	($450,239)	'
Positive Cash Flow	($4,256)	($6,295)

8_TRADEMARKS_AND_LABEL_DESIGNS1

8. TRADEMARKS AND LABEL DESIGNS (Details Narrative) (USD $)	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Purchase of Trademarks	$560