Jubilant Flame International (JFIL) 10-Q 18 Jul 14 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	31-May-14	Jul. 17, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Jiu Feng Investment Hong Kong Ltd	'
Entity Central Index Key	'0001517389	'
Document Type	'10-Q	'
Document Period End Date	31-May-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--02-28	'
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	'	8,500,000
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2015	'

Balance_Sheets

Balance Sheets (USD $)	31-May-14	Feb. 28, 2014
Current Assets:	'	'
Cash	$4,988	$4,986
Total current assets	4,988	4,986
Other assets	'	'
Deferred financing costs	30,000	30,000
Total Assets	34,988	34,986
Current Liabilities:	'	'
Accounts payable and accrued liabilities	'	1,461
Accrued officer compensation	234,000	195,000
Loan payable - related party	107,145	93,607
Total current liabilities	341,145	290,068
Total Liabilities	341,145	290,068
Stockholders' Deficit:	'	'
Common stock, $0.001 par value per share 75,000,000 shares authorized; 8,500,000 shares issued and outstanding	8,500	8,500
Additional paid-in capital	398,486	398,486
Retained deficit	-713,143	-662,068
Total Stockholders' Deficit	-306,157	-255,082
Total Liabilities and Stockholders' Deficit	$34,988	$34,986

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	31-May-14	Feb. 28, 2014
Stockholders' Deficit:	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	8,500,000	8,500,000
Common stock, shares outstanding	8,500,000	8,500,000

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended
	31-May-14	31-May-13
Statements Of Operations	'	'
Revenues - net	'	'
Cost of Revenues	'	'
Gross Profit	'	'
Operating Expenses:	'	'
General and administrative	51,077	8,141
Total operating expenses	51,077	8,141
Income (loss) from operations	-51,077	-8,141
Other income (expense):	'	'
Interest income	2	'
Other income (expense) net	2	'
Income (loss) before provision for income taxes	-51,075	-8,141
Provision for income tax	'	'
Net income (loss)	($51,075)	($8,141)
Net income (loss) per share (Basic and fully diluted)	'	'
Total operations	($0.01)	$0
Weighted average number of common shares outstanding	8,500,000	6,500,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
	31-May-14	31-May-13
Cash Flows From Operating Activities:	'	'
Net income (loss)	($51,075)	($8,141)
Changes in Current Assets and Liabilities:	'	'
Accounts payable	-1,461	'
Accrued officers' compensation	39,000	'
Net cash provided by (used for) operating activities	-13,536	-8,141
Cash Flows From Investing Activities:	'	'
Net cash provided by (used for) investing activities	'	'
Cash Flows From Financing Activities:	'	'
Loan payable - related party	13,538	8,127
Net cash provided by (used for) financing activities	13,538	8,127
Net Increase (Decrease) In Cash	2	-14
Cash At The Beginning Of The Period	4,986	5,000
Cash At The End Of The Period	4,988	4,986
Supplemental Disclosure	'	'
Cash paid for interest	'	'
Cash paid for income taxes	'	'

ORGANIZATION_AND_OPERATIONS

ORGANIZATION AND OPERATIONS	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 1. ORGANIZATION AND OPERATIONS	'
	Jiu Feng Investment Hong Kong, Inc., (the “Company”) was formed on September 29, 2009 under the name Liberty Vision, Inc. The Company provided web development and marketing services for clients. On December 5, 2012 the Company disposed of its subsidiary corporation to a shareholder for a nominal sum, as well as other management operations. On December 16, 2012, the Company changed its name to Jiu Feng Investment Hong Kong, Inc. On July 24, 2013, the Company changed its business sector to the medical sector. On September 30, 2013, the Company entered into a world-wide five year licensing agreement with BioMark Technologies (Asia) Limited ("BioMark") whereby the Company is licensed to sell, market, and, or, distribute certain products pertaining to the health care industry; and to conduct research and development of BioMark’s cancer detection scanning technology.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of presentation
	The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.GAAP”).
	Use of estimates and assumptions
	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 revenues and expenses during the reported period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	The Company’s significant estimates include the valuation allowance of deferred tax assets; the fair value of financial instruments and the assumption that the company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
	Fiscal year end
	The Company elected February 28 as its fiscal year end date.
	Cash and cash equivalents
	The Company considers all highly liquid investments with a maturity of three months or less to be cash and cash equivalents.
	Deferred Financing Costs
	Costs with respect to issue of common stock, warrants, stock options or debt instruments by the Company are initially deferred and ultimately offset against the proceeds from such equity transactions or amortized as debt discount over the term of any debt funding if successful or expensed if the proposed equity or debt transaction is unsuccessful.
	During the twelve months ended February 28, 2014, the Company paid cash in the amount of $5,000 and issued 500,000 shares of common stock valued at $25,000 as compensation for the preparation of a form S-1 to be filed during the year ended February 28, 2015.
	Fair value of financial instruments
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-1-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:
	Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, deferred financing costs, accounts payable and loan payable – related party approximate their fair values because of the short maturity of these instruments.
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include office equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	The impairment charges, if any, are included in operating expense in the accompanying statements of income and comprehensive income (loss).
	Commitments and contingencies
	The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
	Revenue Recognition
	The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer; (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
	Foreign currency transactions
	The Company applies the guidelines as set out in Section 830-20-35 of the FASB Accounting Standards Codification (“Section 830-20-35”) for foreign currency transactions. Pursuant to Section 830-20-35 of the FASB Accounting Standards Codification, foreign currency transactions are transactions denominated in currencies other than the US Dollar, the Company’s reporting currency. Foreign currency transactions may produce receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. A change in exchange rates between the reporting currency and the currency in which a transaction is denominated increases or decreases the expected amount of reporting currency cash flows is a foreign currency transaction gain or loss that generally shall be included in determining net income for the period in which the exchange rate changes. Likewise, a transaction gain or loss (measured from the transaction date or the most recent intervening balance sheet date, whichever is later) realized upon settlement of a foreign currency transaction generally shall be included in determining net income for the period in which the transaction is settled. The exceptions to this requirement for inclusion in net income of transaction gains and losses pertain to certain intercompany transactions and to transactions that are designated as, and effective as, economic hedges of net investments and foreign currency commitments. Pursuant to Section 830-20-25 of the FASB Accounting Standards Codification, the following shall apply to all foreign currency transactions of an enterprise and its investees: (a) at the date the transaction is recognized, each asset, liability, revenue, expense, gain or loss arising from the transaction shall be measured and recorded in the functional currency of the recording entity by use of the exchange are in effect at that date as defined in Section 830-10-20 of the FASB Accounting Standards Codification; and (b) at each balance sheet date, recorded balances that are denominated in currencies other than the functional currency or reporting currency of the recording entity shall be adjusted to reflect the current exchange rate.
	All of the Company’s operations are carried out in U.S. Dollars. The Company uses the U.S. Dollar as its reporting currency as well as its functional currency.
	Income taxes
	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. 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 asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Net income (loss) per common share
	Net income (loss) per common share is computed pursuant to section 2660-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. There were no potentially dilutive debt or equity instruments issued or outstanding during the three month periods May 31, 2014 and 2013.
	Advertising Costs
	The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the quarters ended May 31, 2014 and 2013.
	Reclassifications
	Certain amounts previously presented for prior years have been reclassified. The reclassification had no effect on net loss, total assets or total stockholders’ deficit.
	Recent accounting pronouncements
	The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company’s financial statements.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 3. GOING CONCERN	'
	The 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. As at May 31, 2014 the Company had current assets, comprising of cash, of $4,988 and current liabilities of $341,145 resulting in a working capital deficit of $336,157. The Company currently has no profitable trading activities and has an accumulated deficit of $713,143 as at May 31, 2014. This raises substantial doubt about the Company’s ability to continue as a going concern.
	The Company may raise additional capital through the sale of its equity securities, through an offering of debt securities, or through borrowings from financial institutions or related parties. By doing so, the Company hopes to generate sufficient capital to execute its new business plan in the medical sector on an ongoing basis. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern. There is no guarantee the Company will be successful in achieving these objectives.

ACCRUED_OFFICER_COMPENSATION

ACCRUED OFFICER COMPENSATION	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 4. ACCRUED OFFICER COMPENSATION	'
	On April 17, 2013, the Company entered into Employment Agreements with its president, Ms. Yan Li, and its secretary and treasurer, Mr. Robert Ireland. Ms. Yan’s agreement is retroactively effective as of December 4, 2012, for a term of 36 months (measured from December 4, 2012). Pursuant to the agreement, Ms. Li shall receive an annual salary of $78,000, and shall act as the Company’s Chief Executive Officer.
	Mr. Ireland’s agreement is retroactively effective as of December 4, 2012, for a term of 36 months (measured from December 4, 2012). Pursuant to the agreement, Mr. Ireland shall receive an annual salary of $78,000, and shall act as the company’s Secretary and Treasurer.
	As at May 31, 2014 a total of $234,000 had been accrued as compensation payable to Ms. Li and Mr. Ireland.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 5. RELATED PARTY TRANSACTIONS	'
	In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. 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 May 31, 2014, the Company had a $107,145 loan outstanding with a shareholder of the Company. The loan is non-interest bearing, due upon demand and unsecured.

COMMON_STOCK

COMMON STOCK	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 6. COMMON STOCK	'
	The Company has 75,000,000 shares of common stock authorized with a par value of $ 0.001 per share.
	No shares of common stock were issued during the three-month periods ending May 31, 2014 or 2013.
	Total shares outstanding as of May 31, 2014 were 8,500,000.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 7. INCOME TAXES	'
	Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers are limited under the Internal Revenue Code should a significant change in ownership occur.
	At May 31, 2014, after the disposal of its subsidiary Company in fiscal 2013, the Company had net operating loss carryforwards of approximately $483,000 which begin to expire in 2034. The deferred tax asset of $164,000 created by the net operating loss has been offset by a 100% valuation allowance. The change in valuation allowance as of the quarter ended May 31, 2014 was approximately $18,000.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	31-May-14
Notes to Financial Statements	'
NOTE 8. SUBSEQUENT EVENTS	'
	In accordance with ASC 855-10, “Subsequent Events”, the Company has analyzed its operations subsequent to May 31, 2014 to the date these financial statements were filed with the Securities and Exchange Commission on July 17, 2014 and has determined that it does not have any material subsequent events to disclose in these financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	31-May-14
Summary Of Significant Accounting Policies Policies	'
Basis of presentation	'
	The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.GAAP”).
Use of estimates and assumptions	'
	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 revenues and expenses during the reported period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	The Company’s significant estimates include the valuation allowance of deferred tax assets; the fair value of financial instruments and the assumption that the company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Fiscal year end	'
	The Company elected February 28 as its fiscal year end date.
Cash and cash equivalents	'
	The Company considers all highly liquid investments with a maturity of three months or less to be cash and cash equivalents.
Deferred Financing Costs	'
	Costs with respect to issue of common stock, warrants, stock options or debt instruments by the Company are initially deferred and ultimately offset against the proceeds from such equity transactions or amortized as debt discount over the term of any debt funding if successful or expensed if the proposed equity or debt transaction is unsuccessful.
	During the twelve months ended February 28, 2014, the Company paid cash in the amount of $5,000 and issued 500,000 shares of common stock valued at $25,000 as compensation for the preparation of a form S-1 to be filed during the year ended February 28, 2015.
Fair value of financial instruments	'
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-1-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:
	Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, deferred financing costs, accounts payable and loan payable – related party approximate their fair values because of the short maturity of these instruments.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	'
	The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include office equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	The impairment charges, if any, are included in operating expense in the accompanying statements of income and comprehensive income (loss).
Commitments and contingencies	'
	The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
Revenue recognition	'
	The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer; (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
Foreign currency transactions	'
	The Company applies the guidelines as set out in Section 830-20-35 of the FASB Accounting Standards Codification (“Section 830-20-35”) for foreign currency transactions. Pursuant to Section 830-20-35 of the FASB Accounting Standards Codification, foreign currency transactions are transactions denominated in currencies other than the US Dollar, the Company’s reporting currency. Foreign currency transactions may produce receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. A change in exchange rates between the reporting currency and the currency in which a transaction is denominated increases or decreases the expected amount of reporting currency cash flows is a foreign currency transaction gain or loss that generally shall be included in determining net income for the period in which the exchange rate changes. Likewise, a transaction gain or loss (measured from the transaction date or the most recent intervening balance sheet date, whichever is later) realized upon settlement of a foreign currency transaction generally shall be included in determining net income for the period in which the transaction is settled. The exceptions to this requirement for inclusion in net income of transaction gains and losses pertain to certain intercompany transactions and to transactions that are designated as, and effective as, economic hedges of net investments and foreign currency commitments. Pursuant to Section 830-20-25 of the FASB Accounting Standards Codification, the following shall apply to all foreign currency transactions of an enterprise and its investees: (a) at the date the transaction is recognized, each asset, liability, revenue, expense, gain or loss arising from the transaction shall be measured and recorded in the functional currency of the recording entity by use of the exchange are in effect at that date as defined in Section 830-10-20 of the FASB Accounting Standards Codification; and (b) at each balance sheet date, recorded balances that are denominated in currencies other than the functional currency or reporting currency of the recording entity shall be adjusted to reflect the current exchange rate.
	All of the Company’s operations are carried out in U.S. Dollars. The Company uses the U.S. Dollar as its reporting currency as well as its functional currency.
Income tax	'
	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. 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 asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Net income (loss) per common share	'
	Net income (loss) per common share is computed pursuant to section 2660-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. There were no potentially dilutive debt or equity instruments issued or outstanding during the three month periods May 31, 2014 and 2013.
Advertising Costs	'
	The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the quarters ended May 31, 2014 and 2013.
Reclassifications	'
	Certain amounts previously presented for prior years have been reclassified. The reclassification had no effect on net loss, total assets or total stockholders’ deficit.
Recent accounting pronouncements	'
	The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company’s financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	31-May-14	31-May-13	Feb. 28, 2014
Summary Of Significant Accounting Policies Details Narrative	'	'	'
Deferred financing costs	'	'	$5,000
Shares issued of common stock valued as compensation	'	'	25,000
Advertising expense	$0	$0	'

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	31-May-14	Feb. 28, 2014
Going Concern Details Narrative	'	'
Cash	$4,988	$4,986
Current liabilities	341,145	290,068
Working capital deficit	336,157	'
Accumulated deficit	$713,143	$662,068

ACCRUED_OFFICER_COMPENSATION_D

ACCRUED OFFICER COMPENSATION (Details Narrative) (USD $)	31-May-14	Feb. 28, 2014
Accrued Officer Compensation Details Narrative	'	'
Accrued compensation	$234,000	$195,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	31-May-14
Related Party Transactions Details Narrative	'
Loan outstanding	$107,145

COMMON_STOCK_Details_Narrative

COMMON STOCK (Details Narrative) (USD $)	31-May-14	Feb. 28, 2014
Common Stock Details Narrative	'	'
Common stock, shares authorized	75,000,000	75,000,000
Common stock, par value	$0.00	$0.00
Total shares outstanding	8,500,000	8,500,000

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	3 Months Ended
	31-May-14
Income Taxes Details Narrative	'
Net operating loss carry forwards	$483,000
Expiration period	'2034
Deferred tax asset	164,000
Valuation allowance rate	100.00%
Change in the valuation allowance	$18,000