Document_And_Entity_Informatio
Document And Entity Information (USD $) | 12 Months Ended | ||
31-May-14 | Aug. 29, 2014 | Nov. 30, 2013 | |
Document and Entity Information [Abstract] | ' | ' | ' |
Entity Registrant Name | 'Adelt Design, Inc. | ' | ' |
Document Type | '10-K | ' | ' |
Current Fiscal Year End Date | '--05-31 | ' | ' |
Entity Common Stock, Shares Outstanding | ' | 18,000,000 | ' |
Entity Public Float | ' | ' | $0 |
Amendment Flag | 'false | ' | ' |
Entity Central Index Key | '0001522222 | ' | ' |
Entity Current Reporting Status | 'Yes | ' | ' |
Entity Voluntary Filers | 'No | ' | ' |
Entity Filer Category | 'Smaller Reporting Company | ' | ' |
Entity Well-known Seasoned Issuer | 'No | ' | ' |
Document Period End Date | 31-May-14 | ' | ' |
Document Fiscal Year Focus | '2014 | ' | ' |
Document Fiscal Period Focus | 'FY | ' | ' |
BALANCE_SHEETS
BALANCE SHEETS (USD $) | 31-May-14 | 31-May-13 |
Current assets | ' | ' |
Cash | $0 | $0 |
Total Current Assets | 0 | 0 |
Total Assets | 0 | 0 |
Current liabilities | ' | ' |
Bank overdrafts | 0 | 14 |
Accounts payable | 11,382 | 0 |
Accrued expense | 3,750 | 2,500 |
Due to related parties | 100 | 100 |
Accrued Interest, related party | 371 | 11 |
Convertible notes payable, related party | 9,675 | 0 |
Notes payable, related party | 5,210 | 211 |
Total current liabilities | 30,488 | 2,836 |
Commitment and Contingencies | ' | ' |
Stockholders' equity (deficit) | ' | ' |
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding as of May 31, 2014 and 2013, respectively | 0 | 0 |
Common stock, $0.001 par value, 90,000,000 shares authorized, 18,000,000 issued and outstanding as of May 31, 2014 and 2013, respectively | 18,000 | 18,000 |
Additional paid in capital | 271 | 0 |
Retained earnings (deficit) accumulated during the development stage | -48,759 | -20,836 |
Total (deficiency in) stockholders' equity | -30,488 | -2,836 |
Total liabilities and (deficiency in) stockholders' equity | $0 | $0 |
BALANCE_SHEETS_Parentheticals
BALANCE SHEETS (Parentheticals) (USD $) | 31-May-14 | 31-May-13 |
Preferred stock, par value (in Dollars per share) | $0.00 | $0.00 |
Preferred stock, shares authorized | 10,000,000 | 10,000,000 |
Preferred stock, shares issued | 0 | 0 |
Preferred stock, shares outstanding | 0 | 0 |
Common stock, par value (in Dollars per share) | $0.00 | $0.00 |
Common stock, shares authorized | 90,000,000 | 90,000,000 |
Common stock, shares issued | 18,000,000 | 18,000,000 |
Common stock, shares outstanding | 18,000,000 | 18,000,000 |
STATEMENTS_OF_OPERATIONS
STATEMENTS OF OPERATIONS (USD $) | 12 Months Ended | 38 Months Ended | |
31-May-14 | 31-May-13 | 31-May-14 | |
Revenue | $0 | $0 | $0 |
Cost of revenue | 0 | 0 | 0 |
Gross profit | 0 | 0 | 0 |
Operating expenses: | ' | ' | ' |
General and administrative | 11,503 | 180 | 14,408 |
Professional Fees | 15,789 | 1,250 | 33,709 |
Total operating expenses | 27,292 | 1,430 | 48,117 |
Net Operating Income (Loss) | -27,292 | -1,430 | -48,117 |
Other income (expense): | ' | ' | ' |
Interest expense | -631 | -11 | -642 |
Total other income (expense) | -631 | -11 | -642 |
Income (Loss) before provision for income taxes | -27,923 | -1,441 | -48,759 |
Provision for income taxes | 0 | 0 | 0 |
Net income (loss) | ($27,923) | ($1,441) | ($48,759) |
Net income (loss) per share - basic and fully diluted (in Dollars per share) | $0 | $0 | ' |
Weighted average number of common shares outstanding -basic and fully diluted (in Shares) | 18,000,000 | 18,000,000 | ' |
STATEMENT_OF_STOCKHOLDERS_EQUI
STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $) | Preferred Stock [Member] | Common Stock [Member] | Additional Paid-in Capital [Member] | Accumulated Deficit during Development Stage [Member] | Total |
Balance at Mar. 30, 2011 | ' | ' | ' | ' | ' |
Common stock issued to founder for cash at $0.001 per share | ' | $18,000 | ' | ' | $18,000 |
Common stock issued to founder for cash at $0.001 per share (in Shares) | ' | 18,000,000 | ' | ' | ' |
Net income (loss) | ' | ' | ' | -15,530 | -15,530 |
Balance at May. 31, 2011 | 0 | 18,000 | 0 | -15,530 | 2,470 |
Balance (in Shares) at May. 31, 2011 | 0 | 18,000,000 | ' | ' | ' |
Net income (loss) | ' | ' | ' | -3,865 | -3,865 |
Balance at May. 31, 2012 | 0 | 18,000 | 0 | -19,395 | -1,395 |
Balance (in Shares) at May. 31, 2012 | 0 | 18,000,000 | ' | ' | ' |
Net income (loss) | ' | ' | ' | -1,441 | -1,441 |
Balance at May. 31, 2013 | 0 | 18,000 | 0 | -20,836 | -2,836 |
Balance (in Shares) at May. 31, 2013 | 0 | 18,000,000 | ' | ' | ' |
Net income (loss) | ' | ' | ' | -27,923 | -27,923 |
Imputed interest on convertible debt | ' | ' | 271 | ' | 271 |
Balance at May. 31, 2014 | $0 | $18,000 | $271 | ($48,759) | ($30,488) |
Balance (in Shares) at May. 31, 2014 | 0 | 18,000,000 | ' | ' | ' |
STATEMENT_OF_STOCKHOLDERS_EQUI1
STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (Parentheticals) (Common Stock [Member], USD $) | 2 Months Ended |
31-May-11 | |
Common Stock [Member] | ' |
Common stock issued, per share | $0.00 |
STATEMENTS_OF_CASH_FLOWS
STATEMENTS OF CASH FLOWS (USD $) | 12 Months Ended | 38 Months Ended | |
31-May-14 | 31-May-13 | 31-May-14 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ' | ' | ' |
Net income (loss) | ($27,923) | ($1,441) | ($48,759) |
Adjustments to reconcile net loss to net cash used in operating activities: | ' | ' | ' |
Imputed interest | 271 | 0 | 271 |
Changes in assets and liabilities: | ' | ' | ' |
Accounts payable | 11,382 | 0 | 11,382 |
Accrued expenses | 1,250 | 1,250 | 3,750 |
Accrued interest | 360 | 11 | 371 |
Net cash provided by (used in) operating activities | -14,660 | -180 | -32,985 |
CASH FLOWS FROM FINANCING ACTIVITIES | ' | ' | ' |
Proceeds from (repayments of) bank overdrafts | -14 | 14 | 0 |
Proceeds from related party advances | 0 | 0 | 100 |
Proceeds from convertible notes payable, related party | 9,675 | 0 | 9,675 |
Proceeds from notes payable, related party | 4,999 | 161 | 5,210 |
Proceeds from sale of common stock | 0 | 0 | 18,000 |
Net cash provided by (used in) financing activities | 14,660 | 175 | 32,985 |
Net Increase (Decrease) in cash and cash equivalents | 0 | -5 | 0 |
Cash and cash equivalents at beginning of period | 0 | 5 | 0 |
Cash and cash equivalents at end of period | 0 | 0 | 0 |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | ' | ' | ' |
Interest paid | 0 | 0 | 0 |
Income taxes paid | $0 | $0 | $0 |
Note_1_Nature_of_Business_and_
Note 1 - Nature of Business and Significant Accounting Policies | 12 Months Ended |
31-May-14 | |
Accounting Policies [Abstract] | ' |
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block] | ' |
Note 1 – Nature of Business and Significant Accounting Policies | |
Nature of Business | |
Adelt Design, Inc. (“The Company”) was incorporated in the state of Nevada on March 31, 2011 to manufacture carpet binding art. | |
These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein. | |
The Company has adopted a fiscal year end of May 31st. | |
Development Stage Company | |
The Company is currently considered a development stage company as defined by FASB ASC 915-10-05. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. An entity remains in the development stage until such time as, among other factors, revenues have been realized. To date, the development stage of the Company’s operations consists of developing the business model and marketing concepts. | |
Use of Estimates | |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. | |
Cash and Cash Equivalents | |
We maintain cash balances in non-interest-bearing accounts, which do not currently exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of May 31, 2014 or May 31, 2013. | |
Advertising and Promotion | |
All costs associated with advertising and promoting products are expensed as incurred. | |
Income Taxes | |
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. | |
Segment Reporting | |
Under FASB ASC 280-10-50, the Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations. | |
Fair value of Financial Instruments | |
Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. | |
Revenue Recognition | |
For revenue from product sales, the Company recognizes revenue using four basic criteria that 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 judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. | |
The Company has not generated revenues to date. | |
Basic and Diluted Loss per Share | |
The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure. | |
Stock-Based Compensation | |
The Company adopted FASB guidance on stock based compensation upon inception on March 31, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock and stock options for services and compensation for the period from March 31, 2011 (Inception) through May 31, 2014. | |
Recently Issued Accounting Pronouncements | |
In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements. | |
In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to: | |
● Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and | |
● Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense. | |
The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations. | |
In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations. | |
Note_2_Going_Concern
Note 2 - Going Concern | 12 Months Ended |
31-May-14 | |
Going Concern Disclosure [Text Block] [Abstract] | ' |
Going Concern Disclosure [Text Block] | ' |
Note 2 – Going Concern | |
As shown in the accompanying financial statements, the Company has incurred net losses from operations resulting in an accumulated deficit of $48,759 as of May 31, 2014. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new ventures to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. The Company, however, is dependent upon its ability to secure equity and/or debt financing and there are no assurances that the Company will be successful, therefore, without sufficient financing it would be unlikely for the Company to continue as a going concern. | |
The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. | |
Note_3_Related_Party_Transacti
Note 3 - Related Party Transactions | 12 Months Ended |
31-May-14 | |
Related Party Transactions [Abstract] | ' |
Related Party Transactions Disclosure [Text Block] | ' |
Note 3 – Related Party Transactions | |
On April 19, 2011, the Company’s CEO, Larry Adelt provided an advance of $100 in cash, which was recorded as a current liability as of May 31, 2011. The advance was non-interest bearing and due on demand. | |
On May 31, 2011, the Company issued 18,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Larry Adelt in exchange for proceeds of $18,000. | |
BK Consulting | |
Notes Payable | |
During the year ended May 31, 2012 the Company received a loan in the amount of $50, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
During the year ended May 31, 2013 the Company received loans in the amount of $161, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On June 3, 2013, the Company received a loan in the amount of $15, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On July 1, 2013, the Company received a loan in the amount of $15, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On July 11, 2013, the Company received a loan in the amount of $3,350, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On July 31, 2013, the Company received a loan in the amount of $886, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 1, 2013, the Company received a loan in the amount of $14, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 2, 2013, the Company received a loan in the amount of $1, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 31, 2013, the Company received a loan in the amount of $377, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 31, 2013, the Company received a loan in the amount of $326, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On September 3, 2013, the Company received a loan in the amount of $15, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
As of May 31, 2014 and 2013 the Company had accrued interest related to these notes in the amount of $371 and $11. | |
Convertible Notes Payable | |
On October 1, 2013 the Company received an unsecured convertible note payable in the amount of $15, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On October 14, 2013 the Company received an unsecured convertible note payable in the amount of $1,250, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On October 31, 2013 the Company received an unsecured convertible note payable in the amount of $1,950 non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On November 1, 2013 the Company received an unsecured convertible note payable in the amount of of $25, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On December 2, 2013 the Company received an unsecured convertible note payable in the amount of $5, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On January 3, 2014 the Company received an unsecured convertible note payable in the amount of $15, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On January 7, 2014 the Company received an unsecured convertible note payable in the amount of $1,250, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On February 3, 2014 the Company received an unsecured convertible note payable in the amount of $1,950, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On February 3, 2014 the Company received an unsecured convertible note payable in the amount of $15, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On April 14, 2014 the Company received an unsecured convertible note payable in the amount of $1,250, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On May 1, 2014 the Company received an unsecured convertible note payable in the amount of $1,950, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
As of May 31, 2014 and 2013 the balance of the convertible debt was $9,675 and $0. The Company recorded imputed interest in the amount of $271 and $0 during the years ended May 31, 2014 and 2013 at a rate of 8% on the outstanding convertible notes. | |
Note_4_Debt
Note 4 - Debt | 12 Months Ended |
31-May-14 | |
Debt Disclosure [Abstract] | ' |
Debt Disclosure [Text Block] | ' |
Note 4 – Debt | |
Notes Payable - Related Party | |
During the year ended May 31, 2012 the Company received a loan in the amount of $50, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
During the year ended May 31, 2013 the Company received loans in the amount of $161, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On June 3, 2013, the Company received a loan in the amount of $15, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On July 1, 2013, the Company received a loan in the amount of $15, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On July 11, 2013, the Company received a loan in the amount of $3,350, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On July 31, 2013, the Company received a loan in the amount of $886, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 1, 2013, the Company received a loan in the amount of $14, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 2, 2013, the Company received a loan in the amount of $1, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 31, 2013, the Company received a loan in the amount of $377, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On August 31, 2013, the Company received a loan in the amount of $326, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
On September 3, 2013, the Company received a loan in the amount of $15, from BK Consulting and Associates, P.C. The unsecured note bears interest at 8% and is due on demand. | |
As of May 31, 2014 and 2013 the Company had accrued interest related to these notes in the amount of $371 and $11. | |
Convertible Notes Payable - Related Party | |
On October 1, 2013 the Company received an unsecured convertible note payable in the amount of $15, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On October 14, 2013 the Company received an unsecured convertible note payable in the amount of $1,250, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On October 31, 2013 the Company received an unsecured convertible note payable in the amount of $1,950 non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On November 1, 2013 the Company received an unsecured convertible note payable in the amount of $25, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On December 2, 2013 the Company received an unsecured convertible note payable in the amount of $5, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On January 3, 2014 the Company received an unsecured convertible note payable in the amount of $15, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On January 7, 2014 the Company received an unsecured convertible note payable in the amount of $1,250, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On February 3, 2014 the Company received an unsecured convertible note payable in the amount of $1,950, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On February 3, 2014 the Company received an unsecured convertible note payable in the amount of $15, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On April 14, 2014 the Company received an unsecured convertible note payable in the amount of $1,250, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
On May 1, 2014 the Company received an unsecured convertible note payable in the amount of $1,950, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
As of and May 31, 2014 and 2013 the balance of the convertible debt was $9,675 and $0. The Company recorded imputed interest in the amount of $271 and $0 during the years ended May 31, 2014 and 2013 at a rate of 8% on the outstanding convertible notes. | |
Discount on Convertible Notes - Related Party | |
The Company calculates any beneficial conversion feature in its convertible notes via the intrinsic value method at the time of issuance. The notes are convertible at a price of $0.002 per share. As a result of the notes conversion price being greater than the market price of the stock, a discount to the notes was not recorded. The Company will value any future convertible debt issuances to determine if any discounts result from beneficial conversion features, but this is unlikely until the Company makes another sale of stock or the market price increases. | |
Note_5_Stockholders_Equity
Note 5 - Stockholder's Equity | 12 Months Ended |
31-May-14 | |
Stockholders' Equity Note [Abstract] | ' |
Stockholders' Equity Note Disclosure [Text Block] | ' |
Note 5 – Stockholders' Equity | |
The Company is authorized to issue 90,000,000 shares of $0.001 par value common stock. The Company has 18,000,000 common shares outstanding as of May 31, 2014 and 2013. The Company is authorized to issue 10,000,000 shares of $0.001 par value preferred stock. The Company has never issued any shares of preferred stock. | |
On May 31, 2011, the Company issued 18,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Larry Adelt in exchange for proceeds of $18,000. | |
Note_6_Fair_Value_of_Financial
Note 6 - Fair Value of Financial Instruments | 12 Months Ended | ||||||||||||||||||
31-May-14 | |||||||||||||||||||
Fair Value Disclosures [Abstract] | ' | ||||||||||||||||||
Fair Value Disclosures [Text Block] | ' | ||||||||||||||||||
Note 6 – Fair Value of Financial Instruments | |||||||||||||||||||
Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. The Company had no other items that required fair value measurement on a recurring basis. | |||||||||||||||||||
The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows: | |||||||||||||||||||
Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. | |||||||||||||||||||
Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). | |||||||||||||||||||
Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. | |||||||||||||||||||
The following table provides a summary of the fair values of assets and liabilities: | |||||||||||||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-14 | 31-May-14 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Assets | $ | - | $ | - | $ | - | $ | - | $ | - | |||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-14 | 31-May-14 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Liabilities | $ | 9,675 | $ | 9,675 | $ | - | $ | 9,675 | $ | - | |||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-13 | 31-May-13 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Assets | $ | - | $ | - | $ | - | $ | - | $ | - | |||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-13 | 31-May-13 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Liabilities | $ | - | $ | - | $ | - | $ | - | $ | - | |||||||||
Note_7_Income_Taxes
Note 7 - Income Taxes | 12 Months Ended | ||||||||
31-May-14 | |||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||
Income Tax Disclosure [Text Block] | ' | ||||||||
Note 7 – Income Taxes | |||||||||
The Company’s provision for income taxes was $0 for the fiscal years ended May 31, 2014 and 2013 and the period from inception on March 31, 2011 through May 31, 2014 since the Company incurred net operating losses which have a full valuation allowance through May 31, 2014. | |||||||||
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. In the Company’s opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. Accordingly, a full valuation allowance equal to the deferred tax asset has been recorded. The total deferred tax asset is calculated by multiplying a 35% marginal tax rate by the cumulative Net Operating Loss (“NOL”) of $16,541 and $1,441 for the years ended May 31, 2014 and 2013. The total valuation allowance is equal to the total deferred tax asset. | |||||||||
The tax effects of significant items comprising the Company's net deferred taxes as of May 31, 2014 and 2013 are as follows: | |||||||||
For the year ended | |||||||||
May 31, | |||||||||
2014 | 2013 | ||||||||
Cumulative NOL | $ | 16,541 | $ | 1,441 | |||||
Deferred Tax Assets | |||||||||
Net operating loss carry forwards | 5,789 | 504 | |||||||
Less: valuation allowance | (5,789 | ) | (504 | ) | |||||
Total Deferred Taxes | - | - | |||||||
Note_8_Subsequent_Events
Note 8 - Subsequent Events | 12 Months Ended |
31-May-14 | |
Subsequent Events [Abstract] | ' |
Subsequent Events [Text Block] | ' |
Note 8 – Subsequent Events | |
On July 16, 2014 the Company received an unsecured convertible note payable in the amount of $11,582, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations. | |
We evaluated subsequent events after the balance sheet date through the date the financial statements were issued. We did not identify any additional material events or transactions occurring during this subsequent event reporting period that required further recognition or disclosure in these financial statements. | |
Accounting_Policies_by_Policy_
Accounting Policies, by Policy (Policies) | 12 Months Ended |
31-May-14 | |
Accounting Policies [Abstract] | ' |
Liquidity Disclosure [Policy Text Block] | ' |
Development Stage Company | |
The Company is currently considered a development stage company as defined by FASB ASC 915-10-05. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. An entity remains in the development stage until such time as, among other factors, revenues have been realized. To date, the development stage of the Company’s operations consists of developing the business model and marketing concepts. | |
Use of Estimates, Policy [Policy Text Block] | ' |
Use of Estimates | |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. | |
Cash and Cash Equivalents, Policy [Policy Text Block] | ' |
Cash and Cash Equivalents | |
We maintain cash balances in non-interest-bearing accounts, which do not currently exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of May 31, 2014 or May 31, 2013. | |
Advertising and Promotion | |
All costs associated with advertising and promoting products are expensed as incurred. | |
Income Taxes | |
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. | |
Segment Reporting | |
Under FASB ASC 280-10-50, the Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations. | |
Fair value of Financial Instruments | |
Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. | |
Revenue Recognition | |
For revenue from product sales, the Company recognizes revenue using four basic criteria that 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 judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. | |
The Company has not generated revenues to date. | |
Basic and Diluted Loss per Share | |
The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure. | |
Stock-Based Compensation | |
The Company adopted FASB guidance on stock based compensation upon inception on March 31, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock and stock options for services and compensation for the period from March 31, 2011 (Inception) through May 31, 2014. | |
Advertising Costs, Policy [Policy Text Block] | ' |
Advertising and Promotion | |
All costs associated with advertising and promoting products are expensed as incurred. | |
Income Tax, Policy [Policy Text Block] | ' |
Income Taxes | |
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. | |
Segment Reporting, Policy [Policy Text Block] | ' |
Segment Reporting | |
Under FASB ASC 280-10-50, the Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations. | |
Fair Value of Financial Instruments, Policy [Policy Text Block] | ' |
Fair value of Financial Instruments | |
Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. | |
Revenue Recognition, Policy [Policy Text Block] | ' |
Revenue Recognition | |
For revenue from product sales, the Company recognizes revenue using four basic criteria that 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 judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. | |
The Company has not generated revenues to date. | |
Earnings Per Share, Policy [Policy Text Block] | ' |
Basic and Diluted Loss per Share | |
The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure. | |
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block] | ' |
Stock-Based Compensation | |
The Company adopted FASB guidance on stock based compensation upon inception on March 31, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock and stock options for services and compensation for the period from March 31, 2011 (Inception) through May 31, 2014. | |
New Accounting Pronouncements, Policy [Policy Text Block] | ' |
Recently Issued Accounting Pronouncements | |
In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements. | |
In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to: | |
● Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and | |
● Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense. | |
The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations. | |
In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations. |
Note_6_Fair_Value_of_Financial1
Note 6 - Fair Value of Financial Instruments (Tables) | 12 Months Ended | ||||||||||||||||||
31-May-14 | |||||||||||||||||||
Fair Value Disclosures [Abstract] | ' | ||||||||||||||||||
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | 'The following table provides a summary of the fair values of assets and liabilities: | ||||||||||||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-14 | 31-May-14 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Assets | $ | - | $ | - | $ | - | $ | - | $ | - | |||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-14 | 31-May-14 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Liabilities | $ | 9,675 | $ | 9,675 | $ | - | $ | 9,675 | $ | - | |||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-13 | 31-May-13 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Assets | $ | - | $ | - | $ | - | $ | - | $ | - | |||||||||
Fair Value Measurements at | |||||||||||||||||||
Carrying | |||||||||||||||||||
Value | Balance | ||||||||||||||||||
31-May-13 | 31-May-13 | Level 1 | Level 2 | Level 3 | |||||||||||||||
Liabilities | $ | - | $ | - | $ | - | $ | - | $ | - |
Note_7_Income_Taxes_Tables
Note 7 - Income Taxes (Tables) | 12 Months Ended | ||||||||
31-May-14 | |||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | 'The tax effects of significant items comprising the Company's net deferred taxes as of May 31, 2014 and 2013 are as follows: | ||||||||
For the year ended | |||||||||
May 31, | |||||||||
2014 | 2013 | ||||||||
Cumulative NOL | $ | 16,541 | $ | 1,441 | |||||
Deferred Tax Assets | |||||||||
Net operating loss carry forwards | 5,789 | 504 | |||||||
Less: valuation allowance | (5,789 | ) | (504 | ) | |||||
Total Deferred Taxes | - | - |
Note_1_Nature_of_Business_and_1
Note 1 - Nature of Business and Significant Accounting Policies (Details) (USD $) | 31-May-14 | 31-May-13 |
Accounting Policies [Abstract] | ' | ' |
Cash, FDIC Insured Amount | $3 | ' |
Cash Equivalents, at Carrying Value | $0 | $0 |
Note_2_Going_Concern_Details
Note 2 - Going Concern (Details) (USD $) | 31-May-14 | 31-May-13 |
Going Concern Disclosure [Text Block] [Abstract] | ' | ' |
Development Stage Enterprise, Deficit Accumulated During Development Stage | $48,759 | $20,836 |
Note_3_Related_Party_Transacti1
Note 3 - Related Party Transactions (Details) (USD $) | 12 Months Ended | 38 Months Ended | 0 Months Ended | 0 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | |||||||||||||||||||||||||||||||||
31-May-14 | 31-May-13 | 31-May-14 | Apr. 19, 2011 | 31-May-11 | Aug. 31, 2013 | Feb. 03, 2014 | Feb. 03, 2014 | Aug. 31, 2013 | Feb. 03, 2014 | Feb. 03, 2014 | 31-May-13 | 31-May-12 | 31-May-14 | Sep. 03, 2013 | Aug. 02, 2013 | Aug. 01, 2013 | Jul. 31, 2013 | Jul. 11, 2013 | Jul. 01, 2013 | Jun. 03, 2013 | 1-May-14 | Apr. 14, 2014 | Jan. 07, 2014 | Jan. 03, 2014 | Dec. 02, 2013 | Nov. 01, 2013 | Oct. 31, 2013 | Oct. 14, 2013 | Oct. 01, 2013 | 31-May-14 | 31-May-13 | 1-May-14 | Apr. 14, 2014 | Jan. 07, 2014 | Jan. 03, 2014 | Dec. 02, 2013 | Nov. 01, 2013 | Oct. 31, 2013 | Oct. 14, 2013 | Oct. 01, 2013 | |
Chief Executive Officer [Member] | Chief Executive Officer [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | ||||
Advances [Member] | Note Payable #1 [Member] | Note Payable #1 [Member] | Note Payable #1 [Member] | Note Payable #2 [Member] | Note Payable #2 [Member] | Note Payable #2 [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | |||||
Notes Payable, Other Payables [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Notes Payable, Other Payables [Member] | Convertible Debt [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||
Note 3 - Related Party Transactions (Details) [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Proceeds from Related Party Debt | $0 | $0 | $100 | $100 | ' | ' | ' | ' | ' | ' | ' | $161 | $50 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Development Stage Entities, Stock Issued, Shares, Issued for Cash (in Shares) | ' | ' | ' | ' | 18,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Development Stage Entities, Equity Issuance, Per Share Amount (in Dollars per share) | ' | ' | ' | ' | $0.00 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Proceeds from Issuance of Common Stock | 0 | 0 | 18,000 | ' | 18,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Interest Rate, Stated Percentage | ' | ' | ' | ' | ' | 8.00% | ' | ' | 8.00% | ' | ' | 8.00% | 8.00% | ' | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Face Amount | ' | ' | ' | ' | ' | 377 | ' | 1,950 | 326 | ' | 15 | ' | ' | ' | 15 | 1 | 14 | 886 | 3,350 | 15 | 15 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,950 | 1,250 | 1,250 | 15 | 5 | 25 | 1,950 | 1,250 | 15 |
Interest Payable, Current | 371 | 11 | 371 | ' | ' | ' | ' | ' | ' | ' | ' | 11 | ' | 371 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Interest Rate Terms | ' | ' | ' | ' | ' | ' | 'non-interest bearing | ' | ' | 'non-interest bearing | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | ' | ' | ' | ' | ' | ' | ' | $0.00 | ' | ' | $0.00 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Convertible Notes Payable, Current | 9,675 | 0 | 9,675 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 9,675 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Imputed Interest, Debt | $271 | $0 | $271 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $271 | $0 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Imputed Interest, Rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 8.00% | 8.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Note_4_Debt_Details
Note 4 - Debt (Details) (USD $) | 12 Months Ended | 38 Months Ended | 0 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | ||||||||||||||||||||||||||||||||
31-May-14 | 31-May-13 | 31-May-14 | Aug. 31, 2013 | Feb. 03, 2014 | Feb. 03, 2014 | Aug. 31, 2013 | Feb. 03, 2014 | Feb. 03, 2014 | 31-May-13 | 31-May-12 | 31-May-14 | Sep. 03, 2013 | Aug. 02, 2013 | Aug. 01, 2013 | Jul. 31, 2013 | Jul. 11, 2013 | Jul. 01, 2013 | Jun. 03, 2013 | 1-May-14 | Apr. 14, 2014 | Jan. 07, 2014 | Jan. 03, 2014 | Dec. 02, 2013 | Nov. 01, 2013 | Oct. 31, 2013 | Oct. 14, 2013 | Oct. 01, 2013 | 31-May-14 | 31-May-13 | 1-May-14 | Apr. 14, 2014 | Jan. 07, 2014 | Jan. 03, 2014 | Dec. 02, 2013 | Nov. 01, 2013 | Oct. 31, 2013 | Oct. 14, 2013 | Oct. 01, 2013 | |
Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | Investor [Member] | ||||
Note Payable #1 [Member] | Note Payable #1 [Member] | Note Payable #1 [Member] | Note Payable #2 [Member] | Note Payable #2 [Member] | Note Payable #2 [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Notes Payable, Other Payables [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Convertible Debt [Member] | ||||
Notes Payable, Other Payables [Member] | Convertible Debt [Member] | Convertible Debt [Member] | Notes Payable, Other Payables [Member] | Convertible Debt [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||
Note 4 - Debt (Details) [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Proceeds from Notes Payable | $4,999 | $161 | $5,210 | ' | ' | ' | ' | ' | ' | $161 | $50 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Interest Rate, Stated Percentage | ' | ' | ' | 8.00% | ' | ' | 8.00% | ' | ' | 8.00% | 8.00% | ' | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Face Amount | ' | ' | ' | 377 | ' | 1,950 | 326 | ' | 15 | ' | ' | ' | 15 | 1 | 14 | 886 | 3,350 | 15 | 15 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,950 | 1,250 | 1,250 | 15 | 5 | 25 | 1,950 | 1,250 | 15 |
Interest Payable, Current | 371 | 11 | 371 | ' | ' | ' | ' | ' | ' | 11 | ' | 371 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Interest Rate Terms | ' | ' | ' | ' | 'non-interest bearing | ' | ' | 'non-interest bearing | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | ' | ' | ' | ' | ' | $0.00 | ' | ' | $0.00 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Convertible Debt, Current | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 9,675 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Imputed Interest, Debt | $271 | $0 | $271 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $271 | $0 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Imputed Interest, Rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 8.00% | 8.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Note_5_Stockholders_Equity_Det
Note 5 - Stockholder's Equity (Details) (USD $) | 12 Months Ended | 38 Months Ended | 0 Months Ended | |
31-May-14 | 31-May-13 | 31-May-14 | 31-May-11 | |
Chief Executive Officer [Member] | ||||
Note 5 - Stockholder's Equity (Details) [Line Items] | ' | ' | ' | ' |
Common Stock, Shares Authorized | 90,000,000 | 90,000,000 | 90,000,000 | ' |
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $0.00 | $0.00 | $0.00 | ' |
Common Stock, Shares, Outstanding | 18,000,000 | 18,000,000 | 18,000,000 | ' |
Preferred Stock, Shares Authorized | 10,000,000 | 10,000,000 | 10,000,000 | ' |
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $0.00 | $0.00 | $0.00 | ' |
Development Stage Entities, Stock Issued, Shares, Issued for Cash | ' | ' | ' | 18,000,000 |
Development Stage Entities, Equity Issuance, Per Share Amount (in Dollars per share) | ' | ' | ' | $0.00 |
Proceeds from Issuance of Common Stock (in Dollars) | $0 | $0 | $18,000 | $18,000 |
Note_6_Fair_Value_of_Financial2
Note 6 - Fair Value of Financial Instruments (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (USD $) | 31-May-14 | 31-May-13 |
Note 6 - Fair Value of Financial Instruments (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] | ' | ' |
Assets | $0 | $0 |
Liabilities | 9,675 | 0 |
Fair Value, Inputs, Level 1 [Member] | ' | ' |
Note 6 - Fair Value of Financial Instruments (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] | ' | ' |
Assets | 0 | 0 |
Liabilities | 0 | 0 |
Fair Value, Inputs, Level 2 [Member] | ' | ' |
Note 6 - Fair Value of Financial Instruments (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] | ' | ' |
Assets | 0 | 0 |
Liabilities | 9,675 | 0 |
Fair Value, Inputs, Level 3 [Member] | ' | ' |
Note 6 - Fair Value of Financial Instruments (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] | ' | ' |
Assets | 0 | 0 |
Liabilities | $0 | $0 |
Note_7_Income_Taxes_Details
Note 7 - Income Taxes (Details) (USD $) | 12 Months Ended | 38 Months Ended | |
31-May-14 | 31-May-13 | 31-May-14 | |
Income Tax Disclosure [Abstract] | ' | ' | ' |
Income Tax Expense (Benefit) | $0 | $0 | $0 |
Effective Income Tax Rate Reconciliation, Percent | 35.00% | ' | ' |
Operating Loss Carryforwards | $16,541 | $1,441 | $16,541 |
Note_7_Income_Taxes_Details_Sc
Note 7 - Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities (USD $) | 31-May-14 | 31-May-13 |
Schedule of Deferred Tax Assets and Liabilities [Abstract] | ' | ' |
Cumulative NOL | $16,541 | $1,441 |
Deferred Tax Assets | ' | ' |
Net operating loss carry forwards | 5,789 | 504 |
Less: valuation allowance | -5,789 | -504 |
Total Deferred Taxes | $0 | $0 |
Note_8_Subsequent_Events_Detai
Note 8 - Subsequent Events (Details) (Investor [Member], Convertible Debt [Member], USD $) | 0 Months Ended | ||||||||||||||||||
Jul. 16, 2014 | 1-May-14 | Apr. 14, 2014 | Jan. 07, 2014 | Jan. 03, 2014 | Dec. 02, 2013 | Nov. 01, 2013 | Oct. 31, 2013 | Oct. 14, 2013 | Oct. 01, 2013 | 1-May-14 | Apr. 14, 2014 | Jan. 07, 2014 | Jan. 03, 2014 | Dec. 02, 2013 | Nov. 01, 2013 | Oct. 31, 2013 | Oct. 14, 2013 | Oct. 01, 2013 | |
Subsequent Event [Member] | |||||||||||||||||||
Note 8 - Subsequent Events (Details) [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Face Amount | $11,582 | ' | ' | ' | ' | ' | ' | ' | ' | ' | $1,950 | $1,250 | $1,250 | $15 | $5 | $25 | $1,950 | $1,250 | $15 |
Debt Instrument, Interest Rate Terms | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | 'non-interest bearing | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Convertible, Conversion Price | $0.00 | ' | ' | ' | ' | ' | ' | ' | ' | ' | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |