Astika (ASKH) 10-K 14 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 09, 2014	Apr. 08, 2014
Document And Entity Information	'	'	'
Entity Registrant Name	'ASTIKA HOLDINGS INC.	'	'
Entity Central Index Key	'0001511161	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
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 Public Float	'	$1,832,347	'
Entity Common Stock, Shares Outstanding	'	'	11,077,750
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	'	$77,130
Accounts receivable	20	436
Total current assets	20	77,566
Equipment, net of depreciation of $1,178 & $513, respectively	2,558	2,285
Intangible assets, net of amortization of $767 & $309, respectively	4,733	5,191
Total assets	7,311	85,042
Current liabilities:	'	'
Accounts payable and accrued expenses	5,963	16,525
Loan payable	1,162	2,083
Total current liabilities	7,125	18,608
Shareholders' equity:	'	'
Preferred stock: 10,000,000 authorized; par value $.001; none issued and outstanding	'	'
Common stock: 140,000,000 shares authorized; par value $.001; 11,077,750 shares issued and outstanding at December 31, 2013 and December 31, 2012	11,078	11,078
Additional paid in capital	112,782	112,782
Accumulated deficit	-123,674	-57,426
Total shareholders' equity	186	66,434
Total liabilities and shareholders' equity	$7,311	$85,042

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Accumulated Depreciation	$1,178	$513
Accumulated Amortization	$767	$309
Shareholders' equity:	'	'
Preferred Stock Shares Authorized	10,000,000	10,000,000
Preferred Stock Par Value	$0.00	$0.00
Preferred Stock Issued	0	0
Preferred Stock Outstanding	0	0
Common Stock Shares Authorized	140,000,000	140,000,000
Common Stock Par Value	$0.00	$0.00
Common Stock Issued	11,077,750	11,077,750
Common Stock Outstanding	11,077,750	11,077,750

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Operations	'	'
Revenues	$1,335	$5,007
Cost of revenues	'	1,345
Gross Profit	1,335	3,662
Operating expenses	'	'
Selling, general and administrative expenses	67,046	56,829
Amortization of intangible assets	458	267
Total operating expenses	67,504	57,096
Operating income (loss)	-66,169	-53,434
Interest expense, net	-79	-83
Net (loss) before Income Taxes	-66,248	-53,517
Provision for Income Taxes	'	'
Net (loss)	($66,248)	($53,517)
Basic and diluted net (loss) per common share	($0.01)	($0.01)
Weighted average number of common shares outstanding	11,077,750	8,608,724

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES:	'	'
Net loss	($66,248)	($53,517)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Amortization	458	267
Depreciation	665	513
Issuance of common stock for services	'	360
Interest expense	79	83
Changes in operating assets and liabilities:	'	'
Accounts receivable	416	-436
Accounts payable and accrued expenses	-10,562	16,525
Net cash used in operating activities	-75,192	-36,205
INVESTING ACTIVITIES:	'	'
Cash paid for equipment	-938	-2,798
Net cash used in investing activities	-938	-2,798
FINANCING ACTIVITIES:	'	'
Repayment on debt	-1,000	-3,000
Proceeds from sale of common stock	'	5,000
Proceeds from sale of preferred stock	'	106,100
Net cash provided by (used in) financing activities	-1,000	108,100
NET INCREASE (DECREASE) IN CASH	-77,130	69,097
CASH BEGINNING BALANCE	77,130	8,033
CASH ENDING BALANCE	'	77,130
Non-cash investing and financing activities:	'	'
Conversion of preferred stock to common stock	'	106,100
Purchase of intangible asset	'	5,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Taxes paid	'	'
Interest paid	'	'

Consolidated_Statement_of_Shar

Consolidated Statement of Shareholders' Equity (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Total
Balance, Amount at Dec. 31, 2011	'	$6,200	$6,200	($3,909)	$8,491
Balance, in Shares at Dec. 31, 2011	'	6,200,000	'	'	'
Common Stock Issued for Cash, in Shares	'	1,840,000	'	'	'
Common Stock Issued for Cash, Amount	'	1,840	3,160	'	5,000
Common Stock issued for services, in Shares	'	120,000	'	'	'
Common Stock issued for services, Amount	'	120	240	'	360
Preferred Stock issued for cash, in Shares	10,610	'	'	'	'
Preferred Stock issued for cash, Amount	106,100	'	'	'	106,100
Conversion of preferred stock to common stock, in Shares	-10,610	2,917,750	'	'	'
Conversion of preferred stock to common stock, Amount	-106,100	2,918	103,182	'	'
Net (loss) for the period	'	'	'	-53,517	-53,517
Balance, Amount at Dec. 31, 2012	'	11,078	112,782	-57,426	66,434
Balance, in Shares at Dec. 31, 2012	'	11,077,750	'	'	'
Net (loss) for the period	'	'	'	-66,248	-66,248
Balance, Amount at Dec. 31, 2013	'	$11,078	$112,782	($123,674)	$186
Balance, in Shares at Dec. 31, 2013	'	11,077,750	'	'	'

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2013
Description Of Business	'
NOTE 1 - DESCRIPTION OF BUSINESS	'
	Astika Holdings, Inc. (the “Company”, “we”, “us”, “our”), is a music publishing company, which owns and acquires rights to musical compositions, exploits and markets these compositions and receive royalties or fees for their use from domestic and international sources.  Our music catalog includes the composer/arranger rights in four musical compositions included in the 1981 Hollywood movie, Raiders of the Lost Ark.   We also have a copyrighted recorded music compilation consisting of seven musical compositions written by EuGene Gant, one of our exclusive songwriters, entitled, “Eugenius SOL Presents:  Green and Healthy”, which is available for sale on the Internet website www.alephmusic.com.  In total, we own rights in 31 musical compositions.  Both Astika Holdings, Inc. and its wholly owned subsidiary Astika Music Entertainment, Inc. were incorporated under the laws of the State of Florida on January 13, 2011. Our fiscal year end is December 31.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies	'
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation
	The accompanying consolidated financial statements have been prepared by the Company. The Company’s consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The consolidated financial statements of the Company include the Company and its sole subsidiary. All material inter-company balances and transactions have been eliminated.
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary which had no operations for the year. Intercompany balances and transactions have been eliminated for this joint venture.
	Cash and Cash Equivalents
	The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. The Company has no cash equivalents.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
	Impairment on Long-Lived Assets and Other Acquired Intangible Assets
	We evaluate the recoverability of property and equipment and amortizable intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of property and equipment and intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value.
	In addition to the recoverability assessment, we routinely review the remaining estimated useful lives of property and equipment and amortizable intangible assets. If we reduce the estimated useful life assumption for any asset, the remaining unamortized balance would be amortized or depreciated over the revised estimated useful life.
	Equipment
	Equipment is stated at cost, less accumulated depreciation.  Depreciation is provided using the straight-line method over the estimated useful life of five years.
	Intangible Assets
	Intangible Assets are stated at cost, less accumulated amortization.  Amortization is provided using the straight-line method over the estimated useful life of twelve years.
	Advertising Costs
	Advertising costs are expensed as incurred.
	Revenue Recognition
	The Company recognizes revenue when:
	●	Persuasive evidence of an arrangement exists;
	●	Delivery has occurred;
	●	Price is fixed or determinable; and
	●	Collectability of the related receivable is reasonably assured.
	The Company closely follows the provisions of ASC 605, “Revenue Recognition”, which includes the guidelines of Staff Accounting Bulletin No. 104 as described above.
	Earnings (Loss) Per Share
	The Company computes earnings per share in accordance with ASC 260, “Earnings Per Share”. Under the provisions of ASC 260, basic earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive common shares outstanding during the period.  There were no potentially dilutive common shares outstanding during the period.
	Accounts Receivable
	Accounts receivable is recorded net of an allowance for doubtful accounts.  On a periodic basis, we evaluate our accounts receivable and adjust the allowance for doubtful accounts based on our history of past write-offs and collections and current credit conditions.  Specific customer accounts are written off as uncollectible if the probability of a future loss has been established, collection efforts have been exhausted and payment is not expected to be received.  As of December 31, 2013, no allowance for bad debts was required.
	Stock-Based Compensation
	We recognize compensation cost for stock-based awards issued after March 1, 2006, over the requisite service period for each separately vesting tranche, as if multiple awards were granted. Compensation cost is based on grant-date fair value using quoted market prices for our common stock.
	Income Taxes
	The Company accounts for income taxes as outlined in ASC 740, “Income Taxes”. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the estimated 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 in effect for the year in which those temporary differences are expected to be recovered or settled.
	Fair Value of Financial Instruments
	The Company considers that the carrying amount of financial instruments, including accounts payable, approximates fair value because of the short maturity of these instruments.
	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.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Going Concern	'
NOTE 3 - GOING CONCERN	'
	The Company has incurred reoccurring losses from inception of $123,674.  These conditions raise substantial doubt as to the Company’s ability to continue as a going concern.  The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

EQUITY_TRANSACTIONS

EQUITY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Equity Transactions	'
NOTE 4 - EQUITY TRANSACTIONS	'
	At December 31, 2013 and 2012, the Company had 11,077,750 shares of common stock issued and outstanding.
	Stock Issued for Cash
	On February 7, 2012, the Company issued 1,840,000 shares of common stock to an investor for cash in the amount of $5,000.
	From September 2012 until November 2012, the Company offered and sold 10,610 shares of its Series A Convertible Preferred Stock to 32 persons in a public offering for a purchase price of $10 per share.  The public offering provided proceeds to the Company in the amount of $106,100.
	Stock Issued for Services
	On March 31, 2012, the Company issued 120,000 shares of common stock to two directors for services rendered at a value of $360.
	Series A Convertible Preferred Stock
	Each share of Series A Convertible Preferred Stock shall be convertible at any time at the option of the holder into 275 common shares. The holders of the Series A Convertible Preferred Stock will have 275 voting rights for each share of Series A Convertible Preferred Stock held of record. The Company offered and sold 10,610 shares of its Series A Convertible Preferred Stock to 32 persons in a public offering, and all of such shares of Series A Convertible Preferred Stock have been converted into 2,917,750 shares of Common Stock of the Company. The public offering provided proceeds to the Company in the amount of $106,100.

LOAN_TRANSACTION

LOAN TRANSACTION	12 Months Ended
	Dec. 31, 2013
Loan Transaction	'
NOTE 5 - LOAN TRANSACTION	'
	The Company purchased a recorded music compilation from EuGene Gant for a purchase price of $5,000 pursuant to a Bill of Sale and Assignment dated June 15, 2012, an Exclusive Songwriter Agreement dated June 15, 2012, and a Promissory Note that the Company concurrently executed and delivered to him on the same date. The Company made a payment to Mr. Gant in the amount of $1,000 on June 15, 2012 and $2,000 on October 1, 2012, and $1,000 on June 15, 2013, and the remaining $1,000 principal amount under Promissory Note bears interest at five percent (5%) per annum, and there is one remaining principal installment payment in the amount of $1,000 due. Accrued and unpaid interest on the Promissory Note is also due in the amount of $79 as of December 31, 2013, and $83 as of December 31, 2012. As of December 31, 2013, total outstanding short-term debt is $1,162, and $2,083 as of December 31, 2012.

MATERIAL_CONTRACTS

MATERIAL CONTRACTS	12 Months Ended
	Dec. 31, 2013
Material Contracts	'
NOTE 6 - MATERIAL CONTRACTS	'
	On June 15, 2012, the Company entered into a songwriter agreement with EuGene Gant, a songwriter, which provides for Mr. Gant’s employment as a staff writer on an exclusive basis to write musical compositions as works for hire for a period of two years from the date of the agreement. This agreement expires on June 15, 2014. The exclusive songwriter agreement with Eugene B. Settler dated June 16, 2012, provides for Mr. Settler’s employment as a staff writer on an exclusive basis to write musical compositions as works for hire for a period of five years from the date of the agreement. This agreement expires on June 16, 2017.  During Mr. Gant’s and Mr. Settler’s tenure as songwriters for the Company, the copyrights on their entire work product will belong to the Company, in exchange for our assistance in exploiting and marketing these compositions and the payment of a writer’s fee to them ranging from 10% to 50% of the net amounts that we collect on these musical compositions. The Company is entitled to the royalties for a period 50 years from the date of the creation of any work for hire pursuant to such agreements. After the expiration of such 50-year period, the copyright on a musical composition reverts to the songwriter or his heirs or assigns.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Taxes	'
NOTE 7 - INCOME TAXES	'
	The Company provides for income taxes under ASC 740, “Income Taxes”.  ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.
	ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.
	The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:
		For the year ended		For the year ended
		31-Dec-13		31-Dec-12
	Income tax expense (asset) at statutory rate	$	-42,049	$	(19,402	)
	Valuation allowance		42,049		19,402
	Income tax expense per books	$	-	$	-
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for the year ended December 31, 2013 was $(123,674) and $(53,517) for the year ended December 31, 2012, and for federal income tax reporting purposes is subject to annual limitations.  Should a change in our ownership occur the net operating loss carry forwards may be limited as to their use in future years.  The cumulative net opertating loss carry forward will begin to expire in the year 2033.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
Intangible Assets	'
NOTE 8 - INTANGIBLE ASSETS	'
	The Company has capitalized costs in acquiring intangible properties which consisted of the following at December 31, 2013 and December 31, 2012:
		31-Dec-13		31-Dec-12
	Rights to Musical Compositions in BMI Catalog	$	500	$	500
	Rights to Eugenius SOL Presents: Green and Healthy		5,000		5,000
	Accumulated Amortization		-767		(309	)
	Intangible Assets, Net	$	4,733	$	5,191
	The music catalog rights of the Company are being amortized using the straight-line method over the estimated useful life of twelve years.

Disclosure_SUMMARY_OF_SIGNIFIC

Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Disclosure - Summary Of Significant Accounting Policies Policies	'
Basis of Presentation	'
	The accompanying consolidated financial statements have been prepared by the Company. The Company’s consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The consolidated financial statements of the Company include the Company and its sole subsidiary. All material inter-company balances and transactions have been eliminated.
Principles of Consolidation	'
	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary which had no operations for the year. Intercompany balances and transactions have been eliminated for this joint venture.
Cash and Cash Equivalents	'
	The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. The Company has no cash equivalents.
Use of Estimates	'
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Impairment on Long-Lived Assets and Other Acquired Intangible Assets	'
	We evaluate the recoverability of property and equipment and amortizable intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of property and equipment and intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value.
	In addition to the recoverability assessment, we routinely review the remaining estimated useful lives of property and equipment and amortizable intangible assets. If we reduce the estimated useful life assumption for any asset, the remaining unamortized balance would be amortized or depreciated over the revised estimated useful life.
Equipment	'
	Equipment is stated at cost, less accumulated depreciation.  Depreciation is provided using the straight-line method over the estimated useful life of five years.
Intangible Assets	'
	Intangible Assets are stated at cost, less accumulated amortization.  Amortization is provided using the straight-line method over the estimated useful life of twelve years.
Advertising Costs	'
	Advertising costs are expensed as incurred.
Revenue Recognition	'
	The Company recognizes revenue when:
	●	Persuasive evidence of an arrangement exists;
	●	Delivery has occurred;
	●	Price is fixed or determinable; and
	●	Collectability of the related receivable is reasonably assured.
	The Company closely follows the provisions of ASC 605, “Revenue Recognition”, which includes the guidelines of Staff Accounting Bulletin No. 104 as described above.
Earnings (Loss) Per Share	'
	The Company computes earnings per share in accordance with ASC 260, “Earnings Per Share”. Under the provisions of ASC 260, basic earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive common shares outstanding during the period.  There were no potentially dilutive common shares outstanding during the period.
Accounts Receivable	'
	Accounts receivable is recorded net of an allowance for doubtful accounts.  On a periodic basis, we evaluate our accounts receivable and adjust the allowance for doubtful accounts based on our history of past write-offs and collections and current credit conditions.  Specific customer accounts are written off as uncollectible if the probability of a future loss has been established, collection efforts have been exhausted and payment is not expected to be received.  As of December 31, 2013, no allowance for bad debts was required.
Stock-Based Compensation	'
	We recognize compensation cost for stock-based awards issued after March 1, 2006, over the requisite service period for each separately vesting tranche, as if multiple awards were granted. Compensation cost is based on grant-date fair value using quoted market prices for our common stock.
Income Taxes	'
	The Company accounts for income taxes as outlined in ASC 740, “Income Taxes”. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the estimated 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 in effect for the year in which those temporary differences are expected to be recovered or settled.
Fair Value of Financial Instruments	'
	The Company considers that the carrying amount of financial instruments, including accounts payable, approximates fair value because of the short maturity of these instruments.
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.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Schedule of Provision for Income Taxes	'
	The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:
		For the year ended		For the year ended
		31-Dec-13		31-Dec-12
	Income tax expense (asset) at statutory rate	$	-42,049	$	(19,402	)
	Valuation allowance		42,049		19,402
	Income tax expense per books	$	-	$	-

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Intangible Assets Tables	'
Schedule of Capitalized Costs Acquiring Intangible Assets	'
	The Company has capitalized costs in acquiring intangible properties which consisted of the following at December 31, 2013 and December 31, 2012:
		31-Dec-13		31-Dec-12
	Rights to Musical Compositions in BMI Catalog	$	500	$	500
	Rights to Eugenius SOL Presents: Green and Healthy		5,000		5,000
	Accumulated Amortization		-767		(309	)
	Intangible Assets, Net	$	4,733	$	5,191

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	36 Months Ended
	Dec. 31, 2013
Going Concern Details Narrative	'
Incurred reoccurring losses	$123,674

EQUITY_TRANSACTIONS_Details_Na

EQUITY TRANSACTIONS (Details Narrative)	Dec. 31, 2013	Dec. 31, 2012
Equity Transactions Details Narrative	'	'
Common Stock Issued	11,077,750	11,077,750
Common Stock Outstanding	11,077,750	11,077,750

LOAN_TRANSACTION_Details_Narra

LOAN TRANSACTION (Details Narrative) (USD $)	Dec. 31, 2013	Jun. 15, 2012
Loan Transaction Details Narrative	'	'
Accrued Interest on Promissory Note	$79	$83
Outstanding short-term debt	$1,162	$2,083

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Income tax expense (asset) at statutory rate	($42,049)	($19,402)
Valuation allowance	42,049	19,402
Income tax expense per books	'	'

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details Narrative	'	'
Net operating loss carry forwards	($123,674)	($53,517)
Cumulative net opertating loss carry forward	'Expire in the year 2033	'

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets Details	'	'
Rights to Musical Compositions in BMI Catalog	$500	$500
Rights to Eugenius SOL Presents: Green and Healthy	5,000	5,000
Accumulated Amortization	-767	-309
Intangible Assets, Net	$4,733	$5,191