Waste Energy (WAST) 10-Q 19 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 19, 2014
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'RedStone Literary Agents, Inc.	'
Entity Central Index Key	'0001515139	'
Trading Symbol	'rdla	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	6,000,000
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash & cash equivalents	$7,138	$23,665
Total current assets	7,138	23,665
Total Assets	7,138	23,665
Current Liabilities	'	'
Loans from stockholders	10,695	9,527
Total current liabilities	10,695	9,527
Total Liabilities	10,695	9,527
Stockholders' Equity (Deficit)	'	'
Common stock, $0.001 par value, 75,000,000 shares authorized; 6,000,000 shares issued and outstanding:	6,000	6,000
Additional paid-in-capital	63,717	54,000
Deficit accumulated during the development stage	-73,274	-45,862
Total Stockholders' Equity (Deficit)	-3,557	14,138
Total Liabilities and Stockholders' Equity	$7,138	$23,665

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	6,000,000	6,000,000
Common stock, shares outstanding	6,000,000	6,000,000

Condensed_Statement_of_Operati

Condensed Statement of Operations (Unaudited) (USD $)	3 Months Ended				9 Months Ended				50 Months Ended
	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014
Income Statement [Abstract]	'		'		'		'		'
Sales	'		'		'		'		$11,150
General and administrative expenses	'		'		'		'		'
Bank charges and interest	43		51		343		153		1,642
Consulting fees	236		250		3,836		950		16,216
Professional fees	2,094		1,500		6,844		6,250		32,044
Filing and transfer fees	1,299		5,800		16,389		7,753		24,945
Office expenses	'		242		'		567		9,577
Total general and administrative expenses	3,672		7,843		27,412		15,673		84,424
Net loss	-3,672		-7,843		-27,412		-15,673		-73,274
Provision for taxes	'		'		'		'		'
Net loss	($3,672)		($7,843)		($27,412)		($15,673)		($73,274)
Loss per common share - basic and diluted (in dollars per share)	$0	[1]	$0	[1]	$0	[1]	$0	[1]	'
Weighted average number of common shares outstanding basic and diluted (in shares)	6,000,000		6,000,000		6,000,000		6,000,000		'
[1]	Denotes a loss of less than $(0.01) per share.

Condensed_Statement_of_Changes

Condensed Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) (USD $)	Common Shares	Additional Paid-in Capital	Total Capital Stock	Deficit Accumulated During the Development Stage	Total
Balance at Jul. 20, 2010	'	'	'	'	'
Balance (in shares) at Jul. 20, 2010	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Common Shares issued for cash at $0.005 on July 20, 2010 and $0.015 on January 27, 2012 respectively	3,000	12,000	15,000	'	15,000
Common Shares issued for cash at $0.005 on July 20, 2010 and $0.015 on January 27, 2012 respectively (in shares)	3,000,000	'	'	'	'
Share subscription receivable	'	'	-5,000	'	-5,000
Net loss for the year	'	'	'	-770	-770
Balance at Dec. 31, 2010	3,000	12,000	10,000	-770	9,230
Balance (in shares) at Dec. 31, 2010	3,000,000	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Net loss for the year	'	'	'	-13,310	-13,310
Balance at Dec. 31, 2011	3,000	12,000	10,000	-14,080	-4,080
Balance (in shares) at Dec. 31, 2011	3,000,000	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Common Shares issued for cash at $0.005 on July 20, 2010 and $0.015 on January 27, 2012 respectively	3,000	42,000	45,000	'	45,000
Common Shares issued for cash at $0.005 on July 20, 2010 and $0.015 on January 27, 2012 respectively (in shares)	3,000,000	'	'	'	'
Share subscription received	'	'	5,000	'	5,000
Net loss for the year	'	'	'	-13,292	-13,292
Balance at Dec. 31, 2012	6,000	54,000	54,000	-27,372	32,628
Balance (in shares) at Dec. 31, 2012	6,000,000	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Net loss for the year	'	'	'	-18,490	-18,490
Balance at Dec. 31, 2013	6,000	54,000	60,000	-45,862	14,138
Balance (in shares) at Dec. 31, 2013	6,000,000	'	'	'	6,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Forgiveness of loan from stockholder	'	9,717	9,717	'	9,717
Net loss for the year	'	'	'	-27,412	-27,412
Balance at Sep. 30, 2014	$6,000	$63,717	$69,717	($73,274)	($3,557)
Balance (in shares) at Sep. 30, 2014	6,000,000	'	'	'	6,000,000

Condensed_Statement_of_Changes1

Condensed Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) (Parentheticals) (USD $)	6 Months Ended	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2012
Statement of Stockholders' Equity [Abstract]	'	'
Common shares issued for cash, per share (in dollars per share)	$0.01	$0.02

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended		50 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
Operating activities	'	'	'
Net loss for the period	($27,412)	($15,673)	($73,274)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities	'	'	'
Changes in operating assets and liabilities	'	'	'
Net cash used in operating activities	-27,412	15,673	-73,274
Investing activities	'	'	'
Net cash provided by (used in) investing activities	'	'	'
Financing activities	'	'	'
Proceeds from sale of common stock	'	'	60,000
Proceeds from loans from stockholders	10,885	'	20,412
Net cash provided by financing activities	10,885	'	80,412
Net changes in cash and equivalents	-16,527	-15,673	7,138
Cash and equivalents at beginning of the period	23,665	41,789	'
Cash and equivalents at end of the period	$7,138	$26,116	$7,138

NATURE_AND_CONTINUANCE_OF_OPER

NATURE AND CONTINUANCE OF OPERATIONS	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE AND CONTINUANCE OF OPERATIONS	'
	1	NATURE AND CONTINUANCE OF OPERATIONS
	Redstone Literary Agents, Inc. (the "Company", "we", "us" or "our") was incorporated under the laws of State of Nevada, U.S. on July 20, 2010, with an authorized capital of 75,000,000 common shares, having a par value of $0.001 per share. The Company's year end is December 31. During the period ended December 31, 2010, the Company commenced operations by issuing shares and developing its publishing service business, focused on representing authors to publishers.
	Effective August 28, 2014, Mary Wolf, our sole director and officer, resigned as President, Secretary and Treasurer of the Company, and James P. Geiskopf was appointed as our President, Secretary, Treasurer, and to our board of directors.
	Also on August 28, 2014, pursuant to a transfer agreement dated for reference August 28, 2014, Ms. Wolf sold to Mr. Geiskopf, 3,000,000 shares of our common stock, for total consideration of $20,000. Mr. Geiskopf paid the $20,000 purchase price for these shares using personal funds. Mr. Geiskopf holds approximately 50% of our issued and outstanding common stock.
	In November 2014, Ms. Wolf resigned as a director of the Company and the Company ceased pursuing the publishing service business. The Company is now seeking new business opportunities. See Note 6 Subsequent Events.
	Going Concern
	These financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception, resulting in an accumulated deficit of $73,274 as at September 30, 2014, and further losses are anticipated in the development of its business, raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors or stockholders or through debt or equity financings.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
	Unaudited Interim Financial Information
	The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These unaudited interim consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2013 and notes thereto contained in the Company's Annual Report on Form 10-K, which was filed with the Securities and Exchange Commission on April 10, 2014.
	Development Stage Company
	The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification and among the additional disclosures required as a development stage company are that its financial statements were identified as those of a development stage company, and that the statements of operations, stockholders' deficit and cash flows disclosed activity since the date of its inception (July 20, 2010) as a development stage company Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period.  Actual results could differ from those estimates.
	The carrying value of cash and accounts payable and accrued liabilities approximates their fair value because of the short maturity of these instruments.  Unless otherwise noted, it is management’s opinion the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments.
	Income Taxes
	The Company follows the liability method of accounting for income taxes.  Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).  The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	At September 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
	Financial Instruments
	Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  Accounting Standards Codification (“ASC”) 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:
	Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.
	Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.
	Level 3: Significant unobservable inputs which reflect a reporting entity’s own assumptions about the assumptions that market participants would use for pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.
	The recorded amounts of financial instruments, including cash equivalents and loan from stockholders, approximate their market values as of September 30, 2014 due to the short term maturities of these financial instruments.
	Impairment of Long-Lived Assets
	The Company, when applicable, continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.
	At September 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.
	Revenue Recognition
	The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts.
	Advertising Costs
	The Company's policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the three and nine months ended September 30, 2014 and 2013.
	Stock-based Compensation
	The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.
	Earnings per Share
	The Company computes loss per share in accordance with ASC 105, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
	The Company had no potentially dilutive debt or equity instruments issued or outstanding during the three and nine months ended September 30, 2014 or 2013.
	Recent Accounting Pronouncements
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of its operations other than in respect of the new regulations relating to Development Stage Entities as discussed above.
	Reclassifications
	Certain amounts previously presented for prior periods have been reclassified. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity.

COMMON_STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
COMMON STOCK	'
	3.	COMMON STOCK
	The total number of common shares authorized that may be issued by the Company is 75,000,000 shares with a par value of $0.001 per share and no other class of shares is authorized.
	Effective August 28, 2014, our former director and principal stockholder forgave the balance of $9,717 due and payable to her by the Company. The gain arising on forgiveness of this liability has been recognized in additional paid in capital.
	As of September 30, 2014, the Company has issued 6,000,000 shares of common stock, for total cash proceeds of $60,000.
	At September 30, 2014, there were no outstanding stock options or warrants.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	4.	INCOME TAXES
	As of September 30, 2014, the Company had net operating loss carry forwards of approximately $73,274 that may be available to reduce future years’ taxable income through 2030. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

LOANS_FROM_STOCKHOLDERS

LOANS FROM STOCKHOLDERS	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
LOANS FROM STOCKHOLDERS	'
	5.	LOANS FROM STOCKHOLDERS
	In support of the Company’s efforts and cash requirements, it may rely on advances from stockholders until such time as the Company can support its operations through revenue generation, or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by stockholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.
	As of December 31, 2013, the Company had a loan outstanding with the Company’s then principal stockholder in the amount of $9,527, bearing interest at the rate of 4% per annum. The Company’s former principal stockholder advanced a further $190 to the Company during the nine months ended September 30, 2014, increasing the balance due and payable to her to $9,717.
	Effective August 28, 2014, our former director and principal stockholder forgave the balance of $9,717 due and payable to her by the Company. The gain arising on forgiveness of this liability has been recognized in additional paid in capital.
	Subsequently the Company received $10,695 by way of loan from another stockholder.  The loan bears simple interest at the rate of 1.5% per month, compounded monthly, and is payable upon repayment of the loan.  The loan is repayable on demand, however the demand will be made within nine months from the date of the loan.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	6	SUBSEQUENT EVENTS
	Effective November 17, 2014, Mary Wolf resigned as a director of the Company. In connection with same, the Company ceased pursuing its publishing service business and is now seeking new business opportunities.
	The Company has evaluated subsequent events from September 30, 2014 to the date the financial statements were issued and has determined that, other than as disclosed above, it does not have any material subsequent events to disclose in these financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
Unaudited Interim Financial Information	'
	Unaudited Interim Financial Information
	The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These unaudited interim consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2013 and notes thereto contained in the Company's Annual Report on Form 10-K, which was filed with the Securities and Exchange Commission on April 10, 2014.
Development Stage Company	'
	Development Stage Company
	The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification and among the additional disclosures required as a development stage company are that its financial statements were identified as those of a development stage company, and that the statements of operations, stockholders' deficit and cash flows disclosed activity since the date of its inception (July 20, 2010) as a development stage company Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
Use of Estimates and Assumptions	'
	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period.  Actual results could differ from those estimates.
	The carrying value of cash and accounts payable and accrued liabilities approximates their fair value because of the short maturity of these instruments.  Unless otherwise noted, it is management’s opinion the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments.
Income Taxes	'
	Income Taxes
	The Company follows the liability method of accounting for income taxes.  Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).  The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	At September 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Financial Instruments	'
	Financial Instruments
	Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  Accounting Standards Codification (“ASC”) 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:
	Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.
	Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.
	Level 3: Significant unobservable inputs which reflect a reporting entity’s own assumptions about the assumptions that market participants would use for pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.
	The recorded amounts of financial instruments, including cash equivalents and loan from stockholders, approximate their market values as of September 30, 2014 due to the short term maturities of these financial instruments.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company, when applicable, continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.
	At September 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.
Dividends	'
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts.
Advertising Costs	'
	Advertising Costs
	The Company's policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the three and nine months ended September 30, 2014 and 2013.
Stock-based Compensation	'
	Stock-based Compensation
	The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.
Earnings per Share	'
	Earnings per Share
	The Company computes loss per share in accordance with ASC 105, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
	The Company had no potentially dilutive debt or equity instruments issued or outstanding during the three and nine months ended September 30, 2014 or 2013.
Recent accounting pronouncements	'
	Recent Accounting Pronouncements
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of its operations other than in respect of the new regulations relating to Development Stage Entities as discussed above.
Reclassifications	'
	Reclassifications
	Certain amounts previously presented for prior periods have been reclassified. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity.

NATURE_AND_CONTINUANCE_OF_OPER1

NATURE AND CONTINUANCE OF OPERATIONS (Detail Textuals) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Aug. 28, 2014
			James P. Geiskopf
			Common Shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'
Common stock, shares authorized	75,000,000	75,000,000	'
Common stock, par value (in dollars per share)	$0.00	$0.00	'
Deficit accumulated during the development stage	($73,274)	($45,862)	'
Nature And Continuance Of Operations [Line Items]	'	'	'
Number of shares issued	'	'	3,000,000
Common stock for total consideration	'	'	$20,000
Percentage of holding issued and outstanding common stock	'	'	50.00%

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Advertising expense	$0	$0	$0	$0

COMMON_STOCK_Detail_Textuals

COMMON STOCK (Detail Textuals) (USD $)	1 Months Ended	9 Months Ended	50 Months Ended
	Aug. 28, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'	'	'	'
Common stock, shares authorized	'	75,000,000	75,000,000	75,000,000
Common stock, par value (in dollars per share)	'	$0.00	$0.00	$0.00
Forgiveness of loan from stockholder	$9,717	$9,717	'	'
Common stock, shares issued	'	6,000,000	6,000,000	6,000,000
Proceeds from issuance of common stock	'	'	$60,000	'

INCOME_TAXES_Detail_Textuals

INCOME TAXES (Detail Textuals) (USD $)	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Net operating loss carry forwards	$73,274

LOANS_FROM_STOCKHOLDERS_Detail

LOANS FROM STOCKHOLDERS (Detail Textuals) (USD $)	1 Months Ended	9 Months Ended
	Aug. 28, 2014	Sep. 30, 2014	Dec. 31, 2013
Related Party Transactions [Abstract]	'	'	'
Loans from stockholders	'	$10,695	$9,527
Percentage of annual interest rate	'	1.50%	4.00%
Former principal stockholder advanced a further	'	190	'
Forgiveness of loan from stockholder	$9,717	$9,717	'