| Document and Entity Information - shares | 3 Months Ended | |
| Sep. 30, 2017 | Nov. 13, 2017 | |
| Document And Entity Information | ||
| Entity Registrant Name | LASH, INC. | |
| Entity Central Index Key | 1,530,425 | |
| Document Type | 10-Q | |
| Document Period End Date | Sep. 30, 2017 | |
| Amendment Flag | false | |
| Current Fiscal Year End Date | --06-30 | |
| Is Entity a Well-known Seasoned Issuer? | No | |
| Is Entity a Voluntary Filer? | No | |
| Is Entity's Reporting Status Current? | Yes | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Common Stock, Shares Outstanding | 4,400,000 | |
| Document Fiscal Period Focus | Q1 | |
| Document Fiscal Year Focus | 2,018 |
| Balance Sheets - USD ($) | Sep. 30, 2017 | Jun. 30, 2017 |
| Current assets: | ||
| Cash | $ 1,192 | $ 2,350 |
| Total current assets | 1,192 | 2,350 |
| Total Assets | 1,192 | 2,350 |
| Current liabilities: | ||
| Accounts payable | 26,286 | 27,707 |
| Accrued expenses-related party | ||
| Accrued expenses | 46,571 | 42,857 |
| Related party loans | 41,000 | 35,000 |
| Total current liabilities | 113,857 | 105,564 |
| Commitments and contingencies | ||
| Stockholders' deficiency: | ||
| Preferred stock, $0.001 par value; 25,000,000 shares authorized, -0- preferred stock shares issued and outstanding as of September 30, 2017 and June 30, 2017 | ||
| Common stock, $0.001 par value, 500,000,000 shares authorized 4,400,000 issued and outstanding as of September 30, 2017 and June 30, 2017 | 4,400 | 4,400 |
| Additional paid-in capital | 18,984,200 | 18,984,200 |
| Stock to be issued | 2,625 | 2,310 |
| Accumulated deficit | (19,103,890) | (19,094,124) |
| Total stockholders' deficiency | (112,665) | (103,214) |
| Total Liabilities and Stockholders' Deficiency | $ 1,192 | $ 2,350 |
| Balance Sheets (Parenthetical) - $ / shares | Sep. 30, 2017 | Jun. 30, 2017 | Feb. 14, 2017 | Sep. 19, 2016 |
| Stockholders' deficiency: | ||||
| Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | |
| Preferred stock, authorized | 25,000,000 | 25,000,000 | 25,000,000 | |
| Preferred stock, issued | 0 | 0 | 0 | |
| Preferred stock, outstanding | 0 | 0 | 0 | |
| Common stock, par value | $ 0.001 | $ 0.001 | ||
| Common stock, authorized | 500,000,000 | 500,000,000 | 500,000,000 | 256,000,000 |
| Common stock, issued | 4,400,000 | 4,400,000 | 4,400,000 | |
| Common stock, outstanding | 4,400,000 | 4,400,000 |
| Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | |
| Sep. 30, 2017 | Sep. 30, 2016 | |
| Operating expenses: | ||
| Consulting Fee Expense | $ 44,000 | |
| Professional fees | 5,660 | 3,283 |
| General and administrative expenses | 392 | 1,010 |
| Total operating expenses | 6,052 | 48,293 |
| Net operating income (loss) | (6,052) | (48,293) |
| Other income (expense): | ||
| Other expense | (3,714) | |
| Total Other income (expense) | (3,714) | |
| Loss before provision for taxes | (9,766) | (48,293) |
| Provision for income taxes | ||
| Net income (loss) | $ (9,766) | $ (48,293) |
| Basic and diluted income (loss) per share | $ 0 | $ (0.02) |
| Weighted average number of common shares outstanding - basic and diluted | 4,400,000 | 2,114,286 |
| Statements of Cash Flow (Unaudited) - USD ($) | 3 Months Ended | |
| Sep. 30, 2017 | Sep. 30, 2016 | |
| Cash flows from operating activities: | ||
| Net income (loss) | $ (9,766) | $ (48,293) |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||
| Stock based compensation | 315 | 0 |
| Fair value adjustment for shares issued from settlement agreement (Note 3) | 3,714 | |
| Changes in operating assets and liabilities: | ||
| Accounts payable | (1,421) | (1,707) |
| Accrued expenses | 50,000 | |
| Net cash used in operating activities | (7,158) | |
| Cash flows from financing activities | ||
| Proceeds from related party advances | 6,000 | 10,000 |
| Proceed from stock subscription | 50,000 | |
| Net cash provided by financing activities | 6,000 | 60,000 |
| Net increase (decrease) in cash | (1,158) | 60,000 |
| Cash - beginning of the year | 2,350 | |
| Cash - end of the year | 1,192 | 60,000 |
| Supplemental disclosures: | ||
| Interest paid | ||
| Income taxes | ||
| Non-cash transactions: | ||
| Stock Compensation | 315 | |
| Settlement agreement with former president (Note 3) | $ (624,900) | |
| ORGANIZATION AND DESCRIPTION OF BUSINESS | 3 Months Ended |
| Sep. 30, 2017 | |
| Notes to Financial Statements | |
| Note 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS | Lash, Inc. (the Company) was incorporated in the State of Nevada on September 14, 2009, and its year-end is June 30. The Companys principle executive office address is 297 President Street, Brooklyn, New York 11231. The Company had previously acquired mineral properties located in the Thunder Bay mining district, Province of Ontario, Canada but never determined whether these properties contain reserves that are economically recoverable. As of June 30, 2015, we ceased our exploration operations in the Thunder Bay mining district due to a lack of funds, but maintained our plan as a mining exploration company, seeking other mining properties to explore and access for economic potential. On September 19, 2016, the shareholders of Company approved an increase to the number of authorized shares from 256,000,000 shares to 500,000,000 shares and added 25,000,000 shares of (blank check) preferred stock, par value $0.001 per share. The board of directors of the Company is authorized to provide for the issuance of preferred stock in series, to establish the number of shares to be included in each series, and to fix the designation, powers, preference and rights to the shares of each series and any qualifications, limitations or other restrictions. The Company filed a Certificate of Amendment with the State of Nevada, effective on September 28, 2016, increasing the number of authorized shares from 256,000,000 shares to 500,000,000 shares and adding a new class of 25,000,000 shares of (blank check) preferred stock, par value $0.001 per share. On September 28, 2016, William Drury resigned as President, Treasurer and director of the Company. Mr. Drury remains the Companys Secretary. On October 17, 2016, the shareholders of Cassidy Ventures Inc., approved a name change and approved a 1-for-70 reverse split. Thereafter, Cassidy Ventures Inc. filed a Certificate of Amendment with the State of Nevada, effective on October 19, 2016, changing its name to Lash, Inc. and the contemplated 1-for-70 reverse split. On October 28, 2016 and in accordance with SEC Rule 10b-17 and FINRA Rule 6490, the Company submitted documents and other information to FINRA in furtherance of pursuing and obtaining approval of the subject reverse stock split. The Company also submitted additional documents requested by, and necessary to obtain approval of, FINRA in connection with the subject reverse stock split. FINRA and the transfer agent recognized the split on February 14, 2017. The authorized shares did not change in connection with the split and will remain at 500,000,000 shares of common stock and 25,000,000 shares of (blank check) preferred stock. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 3 Months Ended |
| Sep. 30, 2017 | |
| Notes to Financial Statements | |
| NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Basis of Presentation The Companys unaudited condensed consolidated financial statements have been prepared on an accrual basis of accounting, in conformity with accounting principles generally accepted in the United States of America (US GAAP) for interim financial information applicable for a going concern, which assumes that the Company will realize its assets and discharge its liabilities in the ordinary course of the business, and in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X promulgated under the Securities Exchange Act of 1934, as amended. Certain information and disclosures included in the financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the condensed consolidated financial statements contain all material adjustments, consisting only of normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented. The results for the three months ended September 30, 2017 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Companys Annual Report on Form 10-K for the year ended June 30, 2017 filed with the Securities and Exchange Commission on October 16, 2017. 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 disclosures 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. The Company provides estimates for its common stock valuations and valuation allowances for deferred taxes. Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. Cash and Cash Equivalents The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. There were no cash equivalents as of September 30, 2017. The Company maintains its cash balance at one financial institution that is insured by the Federal Deposit Insurance Corporation. Basic Earnings (loss) per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. Basic net earnings (loss) per share amounts are computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. Share Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) No. 718 and No. 505. The Company issues restricted stock to employees for their services. Cost for these transactions are measured at the fair value of the equity instruments issued at the date of grant. These shares are considered fully vested and the fair market value is recognized as expense in the period granted. The Company also issues restricted stock to consultants for various services. Costs for these transactions are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is measured at the earlier of (i) the date at which a firm commitment only if there is sufficient disincentive to ensure performance or (ii) the date at which the counterpartys performance is complete. The Company recognized consulting expenses and a corresponding increase to additional paid-in-capital related to stock issued for services. For agreements requiring future services, the consulting expense is to be recognized ratably over the requisite service period. Stock based compensation amounted to $315 and -0- for the three months ended September 30, 2017 and 2016, respectively, in the accompanying statement of operations. Fair Value Measurements In September 2006, the FASB issued ASC 820 (previously SFAS 157) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of ASC 820 were effective January 1, 2008. As defined in ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observations of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy defined by ASC 820 are as follows: Level 1 Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3 Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in managements best estimate of fair value. Income Taxes The Company accounts for income taxes utilizing the liability method of accounting. Under the liability method, deferred taxes are determined based on differences between financial statement and tax bases of assets and liabilities at enacted tax rates in effect in years in which differences are expected to reverse. Valuation allowances are established, when necessary, to reduce deferred tax assets to amounts that are expected to be realized. The Company follows ASC 740-10, Accounting for Uncertainty in Income Taxes (ASC 740-10). This interpretation requires recognition and measurement of uncertain income tax positions using a more-likely-than-not approach. ASC 740-10 is effective for fiscal years beginning after December 15, 2006. Management has adopted ASC 740-10 for 2007, and they evaluate their tax positions on an annual basis, and have determined that as of September 30, 2017, no additional accrual for income taxes is necessary. The Companys policy is to recognize both interest and penalties related to unrecognized tax benefits expected to result in payment of cash within one year are classified as accrued liabilities, while those expected beyond one year are classified as other liabilities. The Company has not recorded any interest or penalties since its inception. The Company intends to file income tax returns in the U.S. federal tax jurisdiction and various state tax jurisdictions. The tax years for 2010 to 2016 remain open for examination by federal and/or state tax jurisdictions. The Company is currently not under examination by any other tax jurisdictions for any tax year. Going Concern These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $19,103,890 at September 30, 2017 and further losses are anticipated in the development of its business raising substantial doubt about the Companys ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors and/or private placement of common stock. There is no guarantee that the Company will be able to raise any capital through any type of offering. |
| RELATED PARTY TRANSACTIONS | 3 Months Ended |
| Sep. 30, 2017 | |
| Notes to Financial Statements | |
| NOTE 3 - RELATED PARTY TRANSACTIONS | On February 1, 2015, the Company entered into a 24-month consulting agreement extension with William Drury, an Officer of the Company and WICAWIBE LLC., 297 President Street, Brooklyn, NY 11231. Prior to subsequent termination, the agreement was to expire on January 31, 2017 and the monthly fee was $15,000. On September 28, 2016, Mr. Drury resigned as President and Treasurer of the Company. On September 29, 2016, a settlement agreement between Mr. Drury and the Company was signed which provides a payment of $50,000 in cash and $50,000 in the Companys common stock to release the Company from all possible claims of accrued salary, independent contractor fees, expense and cost owed to Mr. Drury and terminate the consulting agreement which was scheduled to expire on January 31, 2017. On October 2, 2016, Mr. Drury resigned as director and the Company accepted his resignation and ratified the settlement agreement dated September 29, 2016. According to the settlement agreement, $46,500 was paid directly to Mr. Drury on October 5, 2016 and the remaining $3,500 paid directly to an attorney for the legal fees related to the settlement agreement. The shares of the Companys common stock are issuable to Mr. Drury in increments of 3,571 shares. Mr. Drury will continue to be issued 3,571 until he is able to garner $50,000 by selling the shares in the over-the-counter market or an exchange (as defined under the securities act of 1933, as amended). On October 24, 2016, the Company issued 14,286 shares of the Companys common stock to Mr. Drury to partially settle the $50,000 common stock obligation. Those shares had a fair value of $3,200 at the date of issuance. This liability represents an unconditional obligation to issue a variable number of shares for a fixed monetary amount. The fair value of the shares issued to Mr. Drury but not yet sold are netted against the liability in the balance sheet. Subsequent adjustments to the fair value of the shares issued but not sold are recognized as an adjustment to the net liability and other income/expense until such time as the shares are sold. Mr. Drury has not sold these shares as of September 30, 2017. For the three months September 30, 2017, approximately $3,714 of other expense has been recognized due to the marking of these shares to fair value subsequent to issuance. As a result of the settlement agreement, the Company wrote-off liabilities of $624,900 related to Mr. Drury to additional paid-in capital on the accompanying balance sheet during the year ended December 31, 2016. The Company incurred consulting expense of -0- and $44,000 during the three months ended September 30, 2017 and 2016, respectively, pursuant to the consulting agreement which was terminated. The balance due was written-off during the three months ended September 30, 2016. During September 2016, the new Company President, Amber Finney, advanced the Company $10,000 as a related party loan. During November 2016, a member of Ms. Finneys family advanced the Company an additional $10,000. During January 2017, Ms. Finney advanced the Company an additional $5,000. During May 2017, a related party advanced the Company an additional $10,000. During September 2017, Ms. Finney advanced the Company an additional $6,000. The proceeds for these loans were used for working capital. As of September 30, 2017 and June 30, 2017, there are related party loans totaling $41,000 and $35,000 respectively. These advances are unsecured, due on demand and carry no interest or collateral. The officers of the Company could become involved in other business activities as they become available. This could create a conflict between the Company and the other business interests. The Company has not formulated a policy for the resolution of such a conflict should one arise. |
| EQUITY TRANSACTIONS | 3 Months Ended |
| Sep. 30, 2017 | |
| Notes to Financial Statements | |
| NOTE 4 - EQUITY TRANSACTIONS | On September 19, 2016, the shareholders of Company approved an increase to the number of authorized shares from 256,000,000 shares to 500,000,000 shares of common stock and added 25,000,000 shares of (blank check) preferred stock, par value $0.001 per share. On February 14, 2017, the Company received final approval for a 1-for-70 reverse stock split of its common stock. Immediately after effecting the subject 1-for-70 reverse stock split, the Company had 4,400,000 shares of common stock issued and outstanding and -0- shares of preferred stock issued and outstanding. The authorized shares did not change in connection with the split and will remain at 500,000,000 shares of common stock and 25,000,000 shares of (blank check) preferred stock. On September 19, 2016, the shareholders of Company approved the sale of 2,271,429 shares of the Companys common stock for $0.0220 per share for an aggregate of $50,000 to Amber Finney, the Companys president. The shares were issued to Ms. Finney on November 2, 2016. On October 24, 2016, the Company issued 14,286 shares of the Companys common stock to the Companys former president, William Drury, to partially settle the $50,000 common stock obligation discussed in Note 3. The shares were valued at $.224 per share or $3,200. As of September 30, 2017 there are 500,000,000 shares of common stock at par value of $0.001 per share authorized and 4,400,000 issued and outstanding and 25,000,000 shares of (blank check) preferred stock, par value $0.001 per share authorized and -0- shares issued and outstanding. |
| SUBSEQUENT EVENTS | 3 Months Ended |
| Sep. 30, 2017 | |
| Notes to Financial Statements | |
| NOTE 5 - SUBSEQUENT EVENTS | The Company evaluated all events or transactions that occurred after September 30, 2017 up through the date these financial statements were available for issuance. During this period, the Company did not have any material recognizable subsequent events. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Sep. 30, 2017 | |
| Summary Of Significant Accounting Policies Policies | |
| Basis of Presentation | The Companys unaudited condensed consolidated financial statements have been prepared on an accrual basis of accounting, in conformity with accounting principles generally accepted in the United States of America (US GAAP) for interim financial information applicable for a going concern, which assumes that the Company will realize its assets and discharge its liabilities in the ordinary course of the business, and in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X promulgated under the Securities Exchange Act of 1934, as amended. Certain information and disclosures included in the financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the condensed consolidated financial statements contain all material adjustments, consisting only of normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented. The results for the three months ended September 30, 2017 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Companys Annual Report on Form 10-K for the year ended June 30, 2017 filed with the Securities and Exchange Commission on October 16, 2017. |
| 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 disclosures 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. The Company provides estimates for its common stock valuations and valuation allowances for deferred taxes. |
| Cash Flow Reporting | The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. |
| Cash and Cash Equivalents | The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. There were no cash equivalents as of September 30, 2017. The Company maintains its cash balance at one financial institution that is insured by the Federal Deposit Insurance Corporation. |
| Basic Earnings (loss) per Share | The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. Basic net earnings (loss) per share amounts are computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. |
| Share Based Compensation | The Company accounts for share-based compensation in accordance with the fair value recognition provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) No. 718 and No. 505. The Company issues restricted stock to employees for their services. Cost for these transactions are measured at the fair value of the equity instruments issued at the date of grant. These shares are considered fully vested and the fair market value is recognized as expense in the period granted. The Company also issues restricted stock to consultants for various services. Costs for these transactions are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is measured at the earlier of (i) the date at which a firm commitment only if there is sufficient disincentive to ensure performance or (ii) the date at which the counterpartys performance is complete. The Company recognized consulting expenses and a corresponding increase to additional paid-in-capital related to stock issued for services. For agreements requiring future services, the consulting expense is to be recognized ratably over the requisite service period. Stock based compensation amounted to $315 and -0- for the three months ended September 30, 2017 and 2016, respectively, in the accompanying statement of operations. |
| Fair Value Measurements | In September 2006, the FASB issued ASC 820 (previously SFAS 157) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of ASC 820 were effective January 1, 2008. As defined in ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observations of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy defined by ASC 820 are as follows: Level 1 Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3 Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in managements best estimate of fair value. |
| Income Taxes | The Company accounts for income taxes utilizing the liability method of accounting. Under the liability method, deferred taxes are determined based on differences between financial statement and tax bases of assets and liabilities at enacted tax rates in effect in years in which differences are expected to reverse. Valuation allowances are established, when necessary, to reduce deferred tax assets to amounts that are expected to be realized. The Company follows ASC 740-10, Accounting for Uncertainty in Income Taxes (ASC 740-10). This interpretation requires recognition and measurement of uncertain income tax positions using a more-likely-than-not approach. ASC 740-10 is effective for fiscal years beginning after December 15, 2006. Management has adopted ASC 740-10 for 2007, and they evaluate their tax positions on an annual basis, and have determined that as of September 30, 2017, no additional accrual for income taxes is necessary. The Companys policy is to recognize both interest and penalties related to unrecognized tax benefits expected to result in payment of cash within one year are classified as accrued liabilities, while those expected beyond one year are classified as other liabilities. The Company has not recorded any interest or penalties since its inception. The Company intends to file income tax returns in the U.S. federal tax jurisdiction and various state tax jurisdictions. The tax years for 2010 to 2016 remain open for examination by federal and/or state tax jurisdictions. The Company is currently not under examination by any other tax jurisdictions for any tax year. |
| Going Concern | These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $19,103,890 at September 30, 2017 and further losses are anticipated in the development of its business raising substantial doubt about the Companys ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors and/or private placement of common stock. There is no guarantee that the Company will be able to raise any capital through any type of offering. |
| ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - $ / shares | 1 Months Ended | 3 Months Ended | |||
| Feb. 14, 2017 | Oct. 17, 2016 | Sep. 30, 2017 | Jun. 30, 2017 | Sep. 19, 2016 | |
| Organization And Description Of Business Details Narrative | |||||
| State of incorporation | Nevada | ||||
| Date of incorporation | Sep. 14, 2009 | ||||
| Common stock, authorized | 500,000,000 | 500,000,000 | 500,000,000 | 256,000,000 | |
| Increase number of authorized shares | 500,000,000 | 500,000,000 | |||
| Added shares of preferred stock | 25,000,000 | 25,000,000 | |||
| Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | ||
| Reverse stock split | 1-for-70 | 1-for-70 | |||
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)) - USD ($) | 3 Months Ended | ||
| Sep. 30, 2017 | Sep. 30, 2016 | Jun. 30, 2017 | |
| Summary Of Significant Accounting Policies Details Narrative | |||
| Stock based compensation | $ 315 | $ 0 | |
| Accumulated deficit | $ (19,103,890) | $ (19,094,124) | |
| RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | 3 Months Ended | ||||||||||
| Sep. 30, 2017 | Sep. 30, 2016 | Jun. 30, 2017 | May 31, 2017 | Feb. 14, 2017 | Jan. 31, 2017 | Nov. 30, 2016 | Oct. 24, 2016 | Oct. 05, 2016 | Sep. 29, 2016 | Feb. 01, 2015 | |
| Due from related parties, current | $ 41,000 | $ 35,000 | $ 10,000 | ||||||||
| Proceeds from related party advances | 6,000 | $ 10,000 | |||||||||
| Accrued expenses-related party | |||||||||||
| Consulting fee expense | 44,000 | ||||||||||
| Agreement expiry date | Jan. 31, 2017 | ||||||||||
| Monthly agreement fee | $ 15,000 | ||||||||||
| Consulting agreement term | 24 months | ||||||||||
| Common stock issued | 4,400,000 | 4,400,000 | 4,400,000 | ||||||||
| Additional paid-in capital | $ 18,984,200 | $ 18,984,200 | |||||||||
| Other expense | (3,714) | ||||||||||
| Ms Finney Family [Member] | |||||||||||
| Due from related parties, current | $ 6,000 | $ 5,000 | $ 10,000 | ||||||||
| Ms. Finney [Member] | |||||||||||
| Due from related parties, current | $ 10,000 | ||||||||||
| Mr. Drury [Member] | |||||||||||
| Due to related party | $ 46,500 | $ 50,000 | |||||||||
| Common stock- related party | $ 50,000 | ||||||||||
| Legal fees related to settlement agreement | $ 3,500 | ||||||||||
| Common stock issued | 14,286 | ||||||||||
| Settlement common stock obligation | $ 50,000 | $ 50,000 | |||||||||
| Fair value issuance | 3,200 | ||||||||||
| Additional paid-in capital | $ 624,900 | ||||||||||
| EQUITY TRANSACTIONS (Details Narrative) - USD ($) | 1 Months Ended | |||||
| Feb. 14, 2017 | Oct. 17, 2016 | Sep. 30, 2017 | Jun. 30, 2017 | Oct. 24, 2016 | Sep. 19, 2016 | |
| Increase number of authorized shares | 500,000,000 | 500,000,000 | ||||
| Added shares of preferred stock | 25,000,000 | 25,000,000 | ||||
| Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | |||
| Common stock, par value | $ 0.001 | $ 0.001 | ||||
| Common stock, issued | 4,400,000 | 4,400,000 | 4,400,000 | |||
| Common stock, value | $ 4,400 | $ 4,400 | ||||
| Common stock, authorized | 500,000,000 | 500,000,000 | 500,000,000 | 256,000,000 | ||
| Common stock, outstanding | 4,400,000 | 4,400,000 | ||||
| Preferred stock, issued | 0 | 0 | 0 | |||
| Preferred stock, outstanding | 0 | 0 | 0 | |||
| Preferred stock, authorized | 25,000,000 | 25,000,000 | 25,000,000 | |||
| Reverse stock split | 1-for-70 | 1-for-70 | ||||
| Ms. Finney [Member] | ||||||
| Sale of common stock | 2,271,429 | |||||
| Common stock, par value | $ 0.0220 | |||||
| Common stock, value | $ 50,000 | |||||
| Mr. Drury [Member] | ||||||
| Common stock, par value | $ .224 | |||||
| Common stock, issued | 14,286 | |||||
| Stock issued for obligation settelement,value | $ 50,000 | |||||
| Common stock, value | $ 3,200 | |||||
