Mobile Vault 10-Q 18 Oct 13 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Aug. 31, 2013	Oct. 15, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Aug-13
Entity Registrant Name	Mobile Vault, Inc.
Entity Central Index Key	1522903
Current Fiscal Year End Date	-26
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2014
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,000,000

Balance_Sheets

Balance Sheets (USD $)	Aug. 31, 2013	31-May-13
CURRENT ASSETS
Cash and cash equivalents	$5,155	$1,228
Total current assets	5,155	1,228
TOTAL ASSETS	5,155	1,228
CURRENT LIABILITIES
Accounts payable & Accrued liabilities	5,371	3,500
Accrued interest	513	387
Note payable	13,816	9,816
Total liabilities	19,700	13,703
STOCKHOLDERS' EQUITY (DEFICIENCY)
Preferred shares: 20,000,000 shares authorized, $0.0001 par value; 0 shares issued and outstanding
Common shares: 480,000,000 shares authorized, $0.0001 par value; 9,000,000 shares issued and outstanding	900	900
Additional paid-in capital	8,100	8,100
Deficit accumulated during the development stage	-23,545	-21,475
Total Stockholders' Equity (Deficiency)	-14,545	-12,475
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$5,155	$1,228

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Aug. 31, 2013	31-May-13
BALANCE SHEETS [Abstract]
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Stock, shares authorized	480,000,000	480,000,000
Common Stock, par value per share	$0.00	$0.00
Common Stock, shares issued	9,000,000	9,000,000
Common Stock, shares outstanding	9,000,000	9,000,000

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		27 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
STATEMENTS OF OPERATIONS [Abstract]
REVENUES
EXPENSES
General and Administrative	1,320	378	8,753
Professional Fees	750	3,500	14,792
Total expenses	2,070	3,878	23,545
Loss Before Income Taxes	-2,070	-3,878	-23,545
Provision for Income Taxes
Net Loss	($2,070)	($3,878)	($23,545)
PER SHARE DATA:
Basic and diluted loss per common share	$0	$0	$0
Basic and diluted weighted average common shares outstanding	9,000,000	9,000,000	9,000,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended		27 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
OPERATING ACTIVITIES
Net Loss	($2,070)	($3,878)	($23,545)
Changes in Operating Assets and Liabilities:
Increase (decrease) in accounts payable and accrued liabilities	1,871	-1,200	5,371
Accounts receivable
Net cash used in operating activities	-199	-5,078	-18,174
FINANCING ACTIVITIES
Note payable	4,000	5,816	13,816
Interest expense	126	49	513
Common stock issued for cash			9,000
Net cash provided by financing activities	4,126	5,865	23,329
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	3,927	787	5,155
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	1,228	1,603
CASH AND CASH EQUIVALENTS AT END OF PERIOD	5,155	2,390	5,155
Supplemental Cash Flow Disclosures:
Cash paid for interest
Cash paid for income taxes

GENERAL_ORGANIZATION_AND_BUSIN

GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
	Aug. 31, 2013
GENERAL ORGANIZATION AND BUSINESS [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1.  GENERAL ORGANIZATION AND BUSINESS
	Mobile Vault, Inc. is a development stage company that was incorporated on May 18, 2011, to provide mobile security and privacy protection. The Company plans to provide mobile users the ability to check where files have come from, securely back up the data on their mobile phones, check social networks for bad links and other threats, and provide warning of unsafe websites and monitors the phone for suspicious behavior to quickly detect attacks, viruses, and malware activities.
	The Company's management has chosen May 31st for its fiscal year end.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	3 Months Ended
	Aug. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP) for interim financial information and in accordance with professional standards promulgated by the Public Company Accounting Oversight Board (PCAOB). They reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and operating results for the interim periods presented.
	Accounting Basis
	The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
	Cash and Cash Equivalents
	Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less.
	Fair Value of Financial Instruments
	The fair value of cash and cash equivalents and accounts payable approximates the carrying amount of these financial instruments due to their short maturity.
	Earnings (Loss) per Share
	The Company adopted ASC 260, Earnings per Share. Basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding for the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding.
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented.
	Income Taxes
	The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of August 31, 2013.
	Advertising
	The Company will expense advertising as incurred. The advertising since inception has been zero.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Revenue and Cost Recognition
	The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
	Related Parties
	Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.
	Property
	The Company does not own any real estate or other properties. The Company's office is located at 3384 La Canada Drive, Suite 1, Cameron Park, CA 95682.
	Recently Issued Accounting Pronouncements
	The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.
	Below is a listing of the most recent accounting standards and their effect on the Company.
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.
	In February 2013, the FASB issued ASU No. 2013-02, 'Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012.
	In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities." This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013.
	In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements.
	In December 2011, FASB issued Accounting Standards Update ("ASU") 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented.
	In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income.
	In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards ("IFRS") fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Aug. 31, 2013
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 3.  INCOME TAXES
	The Company provides for income taxes under ASC Topic 740 which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently.
	ASC Topic 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.
	The Company utilizes the asset and liability method for financial reporting of income taxes. Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and the tax basis of assets and liabilities, and are measured by applying enacted rates and laws to taxable years in which such differences are expected to be recovered or settled. Any changes in tax rates or laws are recognized in the period when such changes are enacted.
	As of August 31, 2013, the Company has $9,183 in gross deferred tax assets resulting from net operating loss carry-forwards. A valuation allowance has been recorded to fully offset these deferred tax assets because the Company's management believes future realization of the related income tax benefits is uncertain. Accordingly, the net provision for income taxes is zero for the period May 18, 2011 (inception) to August 31, 2013. As of August 31, 2013, the Company has federal net operating loss carry forwards of approximately $23,545 available to offset future taxable income through 2030. Utilization of these net operating loss carry forwards may be limited in accordance with IRC Section 382 in the event of certain shifts in ownership. The difference between the tax provision at the statutory federal income tax rate on August 31, 2013 and the tax provision attributable to loss before income taxes is as follows:
		For the period
		18-May-11
		(Date of Inception)
		through
		31-Aug-13
	Statutory federal income taxes	34.00%
	State taxes, net of federal benefits	5.00%
	Valuation allowance	-39.00%
	Income tax rate	-

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Aug. 31, 2013
NOTES PAYABLE [Abstract]
NOTES PAYABLE	NOTE 4.  NOTES PAYABLE
	The Company issued notes payable on July 1, 2012, October 25, 2012, and August 27, 2013 in the amount of $5,816, $4,000, and $4,000 respectively to one investor. The notes both bear interest at 5% and are payable on demand.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Aug. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]
STOCKHOLDERS' EQUITY	NOTE 5.  STOCKHOLDERS' EQUITY
	Preferred Stock
	As of August 31, 2013, the Company had 20,000,000 shares of preferred stock authorized, with none issued nor outstanding.
	Common Stock
	On May 18, 2011, the Company issued 9,000,000 of its $0.0001 par value common stock for $9,000 cash. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act.
	As of August 31, 2013, there are 480,000,000 Common Shares at $0.0001 par value authorized with 9,000,000 shares issued and outstanding.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Aug. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6.  RELATED PARTY TRANSACTIONS
	As of August 31, 2013, the sole officer and sole director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. She may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Aug. 31, 2013
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 7.  GOING CONCERN
	As of August 31, 2013, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.
	For the period May 18, 2011 (date of inception) through August 31, 2013 the Company has had a net loss of $23,545 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements.
	As of August 31, 2013, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

CONCENTRATION_OF_RISKS

CONCENTRATION OF RISKS	3 Months Ended
	Aug. 31, 2013
CONCENTRATION OF RISKS [Abstract]
CONCENTRATION OF RISKS	NOTE 8.  CONCENTRATION OF RISKS
	Cash Balances
	The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). All other deposit accounts at FDIC-insured institutions were insured up to at least $250,000 per depositor until December 31, 2009. On January 1, 2010, FDIC deposit insurance for all deposit accounts, except for certain retirement accounts, returned to $100,000 per depositor. The Company had no deposits in excess of insured amounts as of August 31, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Aug. 31, 2013
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 9.  SUBSEQUENT EVENTS
	The Company has evaluated events and transactions that occurred subsequent to August 31, 2013 through October 15, 2013, the date the interim financial statements were available to be issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, the Company did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policy)	3 Months Ended
	Aug. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
Basis of Presentation	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP) for interim financial information and in accordance with professional standards promulgated by the Public Company Accounting Oversight Board (PCAOB). They reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and operating results for the interim periods presented.
Accounting Basis	Accounting Basis
	The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The fair value of cash and cash equivalents and accounts payable approximates the carrying amount of these financial instruments due to their short maturity.
Earnings (Loss) per Share	Earnings (Loss) per Share
	The Company adopted ASC 260, Earnings per Share. Basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding for the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding.
Dividends	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented.
Income Taxes	Income Taxes
	The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of August 31, 2013.
Advertising	Advertising
	The Company will expense advertising as incurred. The advertising since inception has been zero.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Revenue and Cost Recognition	Revenue and Cost Recognition
	The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
Related Parties	Related Parties
	Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.
Property	Property
	The Company does not own any real estate or other properties. The Company's office is located at 3384 La Canada Drive, Suite 1, Cameron Park, CA 95682.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements
	The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.
	Below is a listing of the most recent accounting standards and their effect on the Company.
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.
	In February 2013, the FASB issued ASU No. 2013-02, 'Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012.
	In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities." This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013.
	In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements.
	In December 2011, FASB issued Accounting Standards Update ("ASU") 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented.
	In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income.
	In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards ("IFRS") fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Aug. 31, 2013
INCOME TAXES [Abstract]
Schedule of Reconciliation of Income Tax Rate	The difference between the tax provision at the statutory federal income tax rate on August 31, 2013 and the tax provision attributable to loss before income taxes is as follows:
		For the period
		18-May-11
		(Date of Inception)
		through
		31-Aug-13
	Statutory federal income taxes	34.00%
	State taxes, net of federal benefits	5.00%
	Valuation allowance	-39.00%
	Income tax rate	-

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	3 Months Ended
	Aug. 31, 2013
INCOME TAXES [Abstract]
Deferred tax asset	$9,183
Operating loss carryforwards, federal	$23,545
Net federal operating loss carry-forward expiration dates	31-May-30

INCOME_TAXES_Schedule_of_Recon

INCOME TAXES (Schedule of Reconciliation of Income Tax Rate) (Details)	27 Months Ended
	Aug. 31, 2013
INCOME TAXES [Abstract]
Statutory federal income taxes	34.00%
State taxes, net of federal benefits	5.00%
Valuation allowance	-39.00%
Income tax rate

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Aug. 27, 2013	Oct. 25, 2012	Jul. 01, 2012
NOTES PAYABLE [Abstract]
Notes payable, issued	$4,000	$4,000	$5,816
Note payable, interest rate	5.00%	5.00%	5.00%

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended
	18-May-11	Aug. 31, 2013	31-May-13
STOCKHOLDERS' EQUITY [Abstract]
Preferred stock, shares authorized		20,000,000	20,000,000
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Stock issued for cash, shares	9,000,000
Stock issued for cash	$9,000
Common Stock, par value per share	$0.00	$0.00	$0.00
Common Stock, shares authorized		480,000,000	480,000,000
Common Stock, shares issued		9,000,000	9,000,000
Common Stock, shares outstanding		9,000,000	9,000,000

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	3 Months Ended		27 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
GOING CONCERN [Abstract]
Net Loss	($2,070)	($3,878)	($23,545)

CONCENTRATION_OF_RISKS_Details

CONCENTRATION OF RISKS (Details) (USD $)	Jan. 01, 2010	Dec. 31, 2009
CONCENTRATION OF RISKS [Abstract]
Cash balance insured by FDIC per financial institution	$100,000	$250,000