Cryomass (CRYM) 10-K 25 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 12, 2014	Jun. 28, 2013
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Trading Symbol	'afct	'	'
Entity Registrant Name	'AFC BUILDING TECHNOLOGIES INC.	'	'
Entity Central Index Key	'0001533030	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	34,760,008	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well Known Seasoned Issuer	'No	'	'
Entity Public Float	'	'	$0
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$61,949	$0
Accounts receivable, net of allowances of $0 and $0, respectively	144,976	84,224
Inventory	50,894	88,307
Prepaid expenses	2,868	3,066
Due from related parties, short-term	0	90,000
Total Current Assets	260,687	265,597
Due from related parties, long-term	0	323,286
Property and equipment, net of accumulated depreciation of $20,962 (2012 - $21,419)	1,091	2,156
Total Assets	261,778	591,039
Current Liabilities	'	'
Checks written in excess of funds on deposit	10,887	8,361
Accounts payable	335,605	244,021
Accrued liabilities	8,354	8,137
Due to related party	8,234	8,685
Line of credit	129,954	146,573
Total Liabilities	493,034	415,777
Stockholders' Equity (Deficit)	'	'
Preferred stock, $0.001 par value, 50,000,000 shares authorized, no shares issued and outstanding	0	0
Common stock, $0.001 par value, 200,000,000 shares authorized, 34,760,008 and 280,000,008 shares issued and outstanding respectively	34,760	280,000
Additional paid in capital (discount)	-128,755	-248,495
Retained earnings (Deficit)	-171,424	96,076
Accumulated other comprehensive income	34,163	47,681
Total Stockholders' Equity (Deficit)	-231,256	175,262
Total Liabilities and Stockholders' Equity (Deficit)	$261,778	$591,039

Consolidated_Balance_Sheet_Par

Consolidated Balance Sheet (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Allowance for Doubtful Accounts Receivable, Current	$0	$0
Accumulated depreciation, Property and equipment	$20,962	$21,419
Preferred Stock, Par Value Per Share	$0.00	$0.00
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Par Value Per Share	$0.00	$0.00
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	34,760,008	280,000,008
Common Stock, Shares, Outstanding	34,760,008	280,000,008

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenue	$883,595	$885,561
Cost of Sales	566,300	541,610
Gross Profit	317,295	343,951
Expenses	'	'
Bank charges and interest	16,456	15,904
Selling, marketing and administrative	361,599	378,054
Total Operating Expenses	378,055	393,958
Loss Before Other Income (Expenses)	-60,760	-50,007
Other Income (Expense)	'	'
Gain (loss) on foreign exchange	-14,440	3,616
Interest income	9,564	15,493
Loss before taxes	-65,636	-30,898
Income taxes	0	0
Net Loss	-65,636	-30,898
Foreign currency translation adjustments	-13,518	4,666
Comprehensive Loss	($79,154)	($26,232)
Net Loss Per Share - Basic and Diluted	$0	$0
Weighted Average Shares Outstanding	271,037,378	280,000,008

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Activities	'	'
Net Loss	($65,636)	($30,898)
Adjustments to reconcile net loss to cash provided (used) in operating activities:	'	'
Depreciation expense	957	986
Changes in operating assets and liabilities:	'	'
Inventories	32,750	-1,457
Accrued interest receivable	-9,605	-15,495
Accounts receivable	-68,358	17,075
Accounts payable and accrued liabilities	109,138	-60,119
Net Cash Used in Operating Activities	-754	-89,908
Investing Activities	'	'
Loans to related parties	-29,616	-41,155
Repayments from related parties	76,466	67,527
Net Cash Provided By Investing Activities	46,850	26,372
Financing Activities	'	'
Bank overdraft	3,166	8,322
Proceeds from issuance of common stock	22,500	0
Net change in line of credit	-7,389	35,866
Net Cash Provided By Financing Activities	18,277	44,188
Effect of Exchange Rate Changes on Cash	-2,424	133
Increase (Decrease) In Cash	61,949	-19,215
Cash - Beginning of Year	0	19,215
Cash - End of Year	61,949	0
Non-Cash Investing and Financing Activities	'	'
Shares cancelled to settle loans to related parties	349,864	0
Supplemental Disclosures	'	'
Interest paid	13,723	12,945
Income taxes paid	$0	$0

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Total
Beginning Balance at Dec. 31, 2011	$280,000	($248,495)	$126,974	$43,015	$201,494
Beginning Balance (Shares) at Dec. 31, 2011	280,000,008	'	'	'	'
Foreign currency translation adjustments	'	'	'	4,666	4,666
Net loss for the year	'	'	-30,898	'	-30,898
Ending Balance at Dec. 31, 2012	280,000	-248,495	96,076	47,681	175,262
Beginning Balance (Shares) at Dec. 31, 2012	280,000,008	'	'	'	'
Common stock issued for cash at $0.0025 per share	9,000	13,500	'	'	22,500
Common stock issued for cash at $0.0025 per share (Shares)	9,000,000	'	'	'	'
Common stock returned and cancelled to settle receivable at $0.0025 per share	-148,000	'	-201,864	'	-349,864
Common stock returned and cancelled to settle receivable at $0.0025 per share (Shares)	-148,000,000	'	'	'	'
Common stock returned and cancelled for no consideration	-106,240	106,240	'	'	'
Common stock returned and cancelled for no consideration (Shares)	-106,240,000	'	'	'	'
Foreign currency translation adjustments	'	'	'	-13,518	-13,518
Net loss for the year	'	'	-65,636	'	-65,636
Ending Balance at Dec. 31, 2013	$34,760	($128,755)	($171,424)	$34,163	($231,256)
Ending Balance (Shares) at Dec. 31, 2013	34,760,008	'	'	'	'

Nature_of_Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2013
Nature of Operations [Text Block]	'
	1	Nature of Operations
		AFC Building Technologies Inc. (the “Company”) was incorporated under the laws of the State of Nevada on May 10, 2011. Effective January 10, 2014, the Company changed its name from Auto Tool Technologies Inc. to AFC Building Technologies Inc. The Company is engaged in the sales and distribution of hand tools in Canada.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Text Block]	'
	2	Summary of Significant Accounting Policies
		a)	Basis of Presentation and Principles of Consolidation
			These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, DSL Products Limited. All inter-company accounts and transactions have been eliminated. The Company’s fiscal year- end is December 31.
		b)	Use of Estimates
			The preparation of these consolidated financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, collectability of receivables and related bad debt expenses, inventory shrinkage and write off, deferred income tax asset valuations and loss contingencies. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
		c)	Cash and Cash Equivalents
			The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents.
		d)	Accounts Receivable and Allowance for Doubtful Accounts
			Accounts receivable are stated at the amount billed to customers and are ordinarily due upon receipt. The Company provides an allowance for doubtful accounts, which is based upon a review of outstanding receivables, historical collection information and existing economic conditions. Provisions for doubtful accounts are recorded when it is deemed probable that the customer will not make the required payments at either the contractual due dates or in the future. At December 31, 2013 and 2012, there were no provisions for doubtful accounts necessary.
		e)	Inventory
			Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. At December 31, 2013 and 2012, inventory consisted of tools and tool displays. At December 31, 2013, the Company had recorded an inventory reserve of $11,426 (2012 - $0).
		f)	Property and Equipment
			Property and equipment consists of furniture, fixtures and computer equipment and is recorded at cost. Depreciation is recorded on a straight-line basis over their estimated useful lives of five years.
		g)	Long lived assets
			In accordance with ASC 360, Property Plant and Equipment the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and a current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life.
			Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
		h)	Financial Instruments/Concentrations
			The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, and loan payable. Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments the fair value of cash equivalents are determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the Company’s other financial instruments approximate their current fair values because of their nature and relatively short maturity dates or durations.
		i)	Shipping and Freight
			Shipping and freight costs are classified as part of the operating expenses. These costs are considered recurring costs that are incurred in order to generate sales.
		j)	Foreign Currency Translation
			The functional currency of the Company is the Canadian dollar and the reporting currency of the Company is the United States dollar. The consolidated financial statements of the Company were translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters , using period-end rates of exchange for assets and liabilities, and average rates of exchange for the year for revenues and expenses. Translation gains (losses) are recorded in accumulated other comprehensive income (loss) as a component of stockholders’ equity. Gains and losses arising on foreign currency denominated transactions included in the determination of income. Foreign currency transactions are primarily undertaken in United States dollars. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
		k)	Comprehensive Income (Loss)
			ASC 220, Comprehensive Income establishes standards for the reporting and display of comprehensive income (loss) and its components in the consolidated financial statements. During the years ended December 31, 2013 and 2012, the Company’s only component of comprehensive income was foreign currency translation adjustments.
		l)	Basic and Diluted Net Loss Per Share
			The Company computes net loss per share in accordance with ASC 260, Earnings per Share . ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive shares if their effect is anti-dilutive. The Company did not have any dilutive potential shares outstanding at December 31, 2013 or 2012.
		m)	Income Taxes
			Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes as of its inception. Pursuant to ASC 740 the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these consolidated financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. As of December 31, 2013 and 2012, the Company had no accrued interest or penalties related to uncertain tax positions.
		n)	Revenue Recognition
			The Company recognizes revenue when persuasive evidence of an arrangement exists, products have been shipped, the sales price is fixed or determinable, and collectability is reasonably assured.
		o)	Recently Adopted Accounting Pronouncements
			The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements.
			In February, 2013, ASC guidance was issued related to items reclassified from Accumulated Other Comprehensive Income. The new standard requires either in a single note or parenthetically on the face of the financial statements: (i) the effect of significant amounts reclassified from each component of accumulated other comprehensive income based on its source and (ii) the income statement line items affected by the reclassification. The Company’s January 1, 2013 adoption of the updated guidance had no impact on the Company’s consolidated financial position, results of operations or cash flows.
			In November, 2011, ASC guidance was issued related to disclosures about offsetting assets and liabilities. The new standard requires disclosures to allow investors to better compare financial statements prepared under U.S GAAP with financial statements prepared under IFRS. The update is effected for the Company’s fiscal year beginning January 1, 2013, and interim periods within those annual periods. Retrospective application is required. In January, 2013, ASC guidance was issued to clarify that the disclosure requirements are limited to derivatives, repurchase agreements, and securities lending transactions to the extent that they are (i) offset in the financial statements or (ii) subject to an enforceable master netting arrangement or similar agreement. The Company’s January 1, 2013 adoption of the updated guidance had no impact on the Company’s consolidated financial position, results of operations or cash flows.
		p)	Recently Issued Accounting Pronouncements
			In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The amendments in ASU 2013-04 provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendments in this standard are effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not expect the adoption of the pronouncement to have a material effect on our consolidated financial statements.
			In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. The Company does not expect the adoption of the pronouncement to have a material effect on our consolidated financial statements.
			In July 2013, ASC guidance was issued related to the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists. The updated guidance requires an entity to net its unrecognized tax benefits against the deferred tax assets for all same jurisdiction net operating loss carryforward, a similar tax loss, or tax credit carryforwards. A gross presentation will be required only if such carryforwards are not available or would not be used by the entity to settle any additional income taxes resulting from disallowance of the uncertain tax position. The update is effective prospectively for the Company’s fiscal year beginning January 1, 2014.
			In March 2013, ASC guidance was issued related to Foreign Currency Matters to clarify the treatment of cumulative translation adjustments when a parent sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity. The updated guidance also resolves the diversity in practice for the treatment of business combinations achieved in stages in a foreign entity. The update is effective prospectively for the Company’s fiscal year beginning January 1, 2014. The Company does not expect the updated guidance to have an impact on the consolidated financial position, results of operations or cash flows.
		q)	Advertising Costs
			The Company expenses the cost of advertising and promotional materials when incurred. Total advertising costs were $20,377 and $18,779 for the years ended December 31, 2013 and 2012, respectively.

Property_and_Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2013
Property and Equipment [Text Block]	'
	3	Property and Equipment
				December 31,			December 31,
				2013			2012
		Furniture and Fixtures	$	12,364		$	13,218
		Computer Equipment		9,689			10,357
				22,053			23,575
		Less: Accumulated Depreciation		(20,962	)		(21,419	)
			$	1,091		$	2,156

Line_of_Credit

Line of Credit	12 Months Ended
	Dec. 31, 2013
Line of Credit [Text Block]	'
	4	Line of Credit
				December 31,		December 31,
				2013		2012
		Line of credit payable to bank, interest imputed at prime rate plus 1.55% per annum, secured by assets of the Company.	$	129,954	$	146,573
			$	129,954	$	146,573

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Text Block]	'
	5	Related Party Transactions
		a)	At December 31, 2013, the Company is owed CDN$0 (2012 - CDN$413,286) from two affiliated companies owned by the controlling shareholder of the Company, representing cash advances, net of expense reimbursements and accrued interest. During the year ended December 31, 2013, these amounts were settled as described in Note 5(b). The amount is unsecured, bears interest at 5% and is due on demand. During the year ended December 31, 2013, the Company accrued CDN$9,849 (2012 - CDN$15,493) of interest on amounts owed from the related companies. At December 31, 2013, the Company owed CDN$8,758 (2012 - CDN$8,685) to the President of the Company. These were monies advanced by the shareholder for general working capital purposes, i.e. accounting and professional fees as required. The amount is unsecured, non-interest bearing and due on demand.
		b)	During the year ended December 31, 2013, the controlling shareholder of the Company settled $349,864 (CDN$372,831) of due from related parties amounts owed to the Company through the return and cancellation of 148,000,000 shares of the common stock.
		c)	During the year ended December 31, 2013, the Company incurred CDN$91,381 (2012 - CDN$69,488) of contractor expenses to the President of the Company.

Common_Stock

Common Stock	12 Months Ended
	Dec. 31, 2013
Common Stock [Text Block]	'
	6	Common Stock
		a)	During the year ended December 31, 2013, the Company issued 9,000,000 shares of common stock at $0.0025 per share for cash proceeds of $22,500.
		b)	During the year ended December 31, 2013, the controlling shareholder of the Company agreed to return for cancellation 148,000,000 shares of the common stock in consideration for the settlement of $349,864 (CDN$372,831) of amounts owed to the Company.
		c)	During the year ended December 31, 2013, a shareholder of the Company agreed to return for cancellation 106,240,000 shares of common stock for no consideration.
		d)	The Company effected an 8 - 1 forward stock split of the issued and outstanding shares of common stock on January 10, 2014. All share and per share information has been retroactively adjusted to reflect the forward stock split.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes [Text Block]	'
	7	Income Taxes
		The provision for income taxes differs from the amount computed by applying the statutory income tax rate to loss before income taxes as follows at December 31:
			2013		2012
			$		$
		Net (Loss) Income Before Taxes	(65,636	)	(30,898	)
		Income tax expense on net income at effective Canadian tax rate of:	16%		16%
			(10,502	)	(4,944	)
		Non-deductible expenses	2,644		872
		Valuation allowance	7,858		4,072
		Provision for income taxes at combined tax rates	–		–
		Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. 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. Deferred tax assets and liabilities are adjusted for the effects of changes in the tax laws and rates on the date of enactment. At December 31, 2013, the Company had net operating loss carryforwards of approximately $108,609 that may be offset against future taxable income from the year 2013 through 2030. This results in deferred tax assets of $17,377 and $9,512 as of December 31, 2013 and 2012. The Company has deferred tax assets of $1,888 and $0 as of December 31, 2013 and 2012, respectively, resulting from the current year inventory allowance recorded. The Company has fully allowed for these assets as of the years then ended. The valuation allowance is estimated to be approximately $19,265 and $9,512 for the years ended December 31, 2013 and 2012, respectively.

Major_Customers

Major Customers	12 Months Ended
	Dec. 31, 2013
Major Customers [Text Block]	'
	8	Major Customers
		Sales for the years ended December 31, 2013 and 2012 included sales to the following major customers as a percentage of total sales:
				2013		2012
			2013	Receivable Balance	2012	Receivable Balance
			Sales	(CDN)	Sales	(CDN)
		Customer A	34%	$42,697	26%	–

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Text Block]	'
	9	Subsequent Events
		Management has evaluated subsequent events pursuant to ASC Topic 855, and has determined there are no subsequent events to disclose other than the name change described in Note 1 and the stock split described in Note 6(d).

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Basis of Presentation and Principles of Consolidation [Policy Text Block]	'
		a)	Basis of Presentation and Principles of Consolidation
			These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, DSL Products Limited. All inter-company accounts and transactions have been eliminated. The Company’s fiscal year- end is December 31.
Use of Estimates [Policy Text Block]	'
		b)	Use of Estimates
			The preparation of these consolidated financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, collectability of receivables and related bad debt expenses, inventory shrinkage and write off, deferred income tax asset valuations and loss contingencies. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents [Policy Text Block]	'
		c)	Cash and Cash Equivalents
			The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts [Policy Text Block]	'
		d)	Accounts Receivable and Allowance for Doubtful Accounts
			Accounts receivable are stated at the amount billed to customers and are ordinarily due upon receipt. The Company provides an allowance for doubtful accounts, which is based upon a review of outstanding receivables, historical collection information and existing economic conditions. Provisions for doubtful accounts are recorded when it is deemed probable that the customer will not make the required payments at either the contractual due dates or in the future. At December 31, 2013 and 2012, there were no provisions for doubtful accounts necessary.
Inventory [Policy Text Block]	'
		e)	Inventory
			Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. At December 31, 2013 and 2012, inventory consisted of tools and tool displays. At December 31, 2013, the Company had recorded an inventory reserve of $11,426 (2012 - $0).
Property and Equipment [Policy Text Block]	'
		f)	Property and Equipment
			Property and equipment consists of furniture, fixtures and computer equipment and is recorded at cost. Depreciation is recorded on a straight-line basis over their estimated useful lives of five years.
Long lived assets [Policy Text Block]	'
		g)	Long lived assets
			In accordance with ASC 360, Property Plant and Equipment the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and a current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life.
			Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
Financial Instruments/Concentrations [Policy Text Block]	'
		h)	Financial Instruments/Concentrations
			The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, and loan payable. Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments the fair value of cash equivalents are determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the Company’s other financial instruments approximate their current fair values because of their nature and relatively short maturity dates or durations.
Shipping and Freight [Policy Text Block]	'
		i)	Shipping and Freight
			Shipping and freight costs are classified as part of the operating expenses. These costs are considered recurring costs that are incurred in order to generate sales.
Foreign Currency Translation [Policy Text Block]	'
		j)	Foreign Currency Translation
			The functional currency of the Company is the Canadian dollar and the reporting currency of the Company is the United States dollar. The consolidated financial statements of the Company were translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters , using period-end rates of exchange for assets and liabilities, and average rates of exchange for the year for revenues and expenses. Translation gains (losses) are recorded in accumulated other comprehensive income (loss) as a component of stockholders’ equity. Gains and losses arising on foreign currency denominated transactions included in the determination of income. Foreign currency transactions are primarily undertaken in United States dollars. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
Comprehensive Income (Loss) [Policy Text Block]	'
		k)	Comprehensive Income (Loss)
			ASC 220, Comprehensive Income establishes standards for the reporting and display of comprehensive income (loss) and its components in the consolidated financial statements. During the years ended December 31, 2013 and 2012, the Company’s only component of comprehensive income was foreign currency translation adjustments.
Basic and Diluted Net Loss Per Share [Policy Text Block]	'
		l)	Basic and Diluted Net Loss Per Share
			The Company computes net loss per share in accordance with ASC 260, Earnings per Share . ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive shares if their effect is anti-dilutive. The Company did not have any dilutive potential shares outstanding at December 31, 2013 or 2012.
Income Taxes [Policy Text Block]	'
		m)	Income Taxes
			Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes as of its inception. Pursuant to ASC 740 the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these consolidated financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. As of December 31, 2013 and 2012, the Company had no accrued interest or penalties related to uncertain tax positions.
Revenue Recognition [Policy Text Block]	'
		n)	Revenue Recognition
			The Company recognizes revenue when persuasive evidence of an arrangement exists, products have been shipped, the sales price is fixed or determinable, and collectability is reasonably assured.
Recently Adopted Accounting Pronouncements [Policy Text Block]	'
		o)	Recently Adopted Accounting Pronouncements
			The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements.
			In February, 2013, ASC guidance was issued related to items reclassified from Accumulated Other Comprehensive Income. The new standard requires either in a single note or parenthetically on the face of the financial statements: (i) the effect of significant amounts reclassified from each component of accumulated other comprehensive income based on its source and (ii) the income statement line items affected by the reclassification. The Company’s January 1, 2013 adoption of the updated guidance had no impact on the Company’s consolidated financial position, results of operations or cash flows.
			In November, 2011, ASC guidance was issued related to disclosures about offsetting assets and liabilities. The new standard requires disclosures to allow investors to better compare financial statements prepared under U.S GAAP with financial statements prepared under IFRS. The update is effected for the Company’s fiscal year beginning January 1, 2013, and interim periods within those annual periods. Retrospective application is required. In January, 2013, ASC guidance was issued to clarify that the disclosure requirements are limited to derivatives, repurchase agreements, and securities lending transactions to the extent that they are (i) offset in the financial statements or (ii) subject to an enforceable master netting arrangement or similar agreement. The Company’s January 1, 2013 adoption of the updated guidance had no impact on the Company’s consolidated financial position, results of operations or cash flows.
Recently Issued Accounting Pronouncements [Policy Text Block]	'
		p)	Recently Issued Accounting Pronouncements
			In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The amendments in ASU 2013-04 provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendments in this standard are effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not expect the adoption of the pronouncement to have a material effect on our consolidated financial statements.
			In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. The Company does not expect the adoption of the pronouncement to have a material effect on our consolidated financial statements.
Advertising Costs [Policy Text Block]	'
		q)	Advertising Costs
			The Company expenses the cost of advertising and promotional materials when incurred. Total advertising costs were $20,377 and $18,779 for the years ended December 31, 2013 and 2012, respectively.

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of Property, Plant and Equipment [Table Text Block]	'
				December 31,			December 31,
				2013			2012
		Furniture and Fixtures	$	12,364		$	13,218
		Computer Equipment		9,689			10,357
				22,053			23,575
		Less: Accumulated Depreciation		(20,962	)		(21,419	)
			$	1,091		$	2,156

Line_of_Credit_Tables

Line of Credit (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of Short-term Debt [Table Text Block]	'
				December 31,		December 31,
				2013		2012
		Line of credit payable to bank, interest imputed at prime rate plus 1.55% per annum, secured by assets of the Company.	$	129,954	$	146,573
			$	129,954	$	146,573

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of Income Tax Expense [Table Text Block]	'
			2013		2012
			$		$
		Net (Loss) Income Before Taxes	(65,636	)	(30,898	)
		Income tax expense on net income at effective Canadian tax rate of:	16%		16%
			(10,502	)	(4,944	)
		Non-deductible expenses	2,644		872
		Valuation allowance	7,858		4,072
		Provision for income taxes at combined tax rates	–		–

Major_Customers_Tables

Major Customers (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of Sales for Major Customers [Table Text Block]	'
				2013		2012
			2013	Receivable Balance	2012	Receivable Balance
			Sales	(CDN)	Sales	(CDN)
		Customer A	34%	$42,697	26%	–

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies 1	$11,426
Summary Of Significant Accounting Policies 2	$0

Related_Party_Transactions_Nar

Related Party Transactions (Narrative) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	CAD
Related Party Transactions 1	'	0
Related Party Transactions 2	'	413,286
Related Party Transactions 3	5.00%	5.00%
Related Party Transactions 4	'	9,849
Related Party Transactions 5	'	15,493
Related Party Transactions 6	'	8,758
Related Party Transactions 7	'	8,685
Related Party Transactions 8	349,864	'
Related Party Transactions 9	'	372,831
Related Party Transactions 10	148,000,000	148,000,000
Related Party Transactions 11	'	91,381
Related Party Transactions 12	'	69,488

Common_Stock_Narrative_Details

Common Stock (Narrative) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	CAD
Common Stock 1	9,000,000	9,000,000
Common Stock 2	$0.00	'
Common Stock 3	$22,500	'
Common Stock 4	148,000,000	148,000,000
Common Stock 5	349,864	'
Common Stock 6	'	372,831
Common Stock 7	106,240,000	106,240,000
Common Stock 8	8	8
Common Stock 9	1	1

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Income Taxes 1	$108,609
Income Taxes 2	17,377
Income Taxes 3	9,512
Income Taxes 4	1,888
Income Taxes 5	0
Income Taxes 6	19,265
Income Taxes 7	$9,512

Schedule_of_Property_Plant_and

Schedule of Property, Plant and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Property And Equipment Schedule Of Property, Plant And Equipment 1	$12,364
Property And Equipment Schedule Of Property, Plant And Equipment 2	13,218
Property And Equipment Schedule Of Property, Plant And Equipment 3	9,689
Property And Equipment Schedule Of Property, Plant And Equipment 4	10,357
Property And Equipment Schedule Of Property, Plant And Equipment 5	22,053
Property And Equipment Schedule Of Property, Plant And Equipment 6	23,575
Property And Equipment Schedule Of Property, Plant And Equipment 7	-20,962
Property And Equipment Schedule Of Property, Plant And Equipment 8	-21,419
Property And Equipment Schedule Of Property, Plant And Equipment 9	1,091
Property And Equipment Schedule Of Property, Plant And Equipment 10	$2,156

Schedule_of_Shortterm_Debt_Det

Schedule of Short-term Debt (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Line Of Credit Schedule Of Short-term Debt 1	1.55%
Line Of Credit Schedule Of Short-term Debt 2	$129,954
Line Of Credit Schedule Of Short-term Debt 3	146,573
Line Of Credit Schedule Of Short-term Debt 4	129,954
Line Of Credit Schedule Of Short-term Debt 5	$146,573

Schedule_of_Income_Tax_Expense

Schedule of Income Tax Expense (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Income Taxes Schedule Of Income Tax Expense 1	($65,636)
Income Taxes Schedule Of Income Tax Expense 2	-30,898
Income Taxes Schedule Of Income Tax Expense 3	16.00%
Income Taxes Schedule Of Income Tax Expense 4	16.00%
Income Taxes Schedule Of Income Tax Expense 5	-10,502
Income Taxes Schedule Of Income Tax Expense 6	-4,944
Income Taxes Schedule Of Income Tax Expense 7	2,644
Income Taxes Schedule Of Income Tax Expense 8	872
Income Taxes Schedule Of Income Tax Expense 9	7,858
Income Taxes Schedule Of Income Tax Expense 10	4,072
Income Taxes Schedule Of Income Tax Expense 11	0
Income Taxes Schedule Of Income Tax Expense 12	$0

Schedule_of_Sales_for_Major_Cu

Schedule of Sales for Major Customers (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Major Customers Schedule Of Sales For Major Customers 1	34.00%
Major Customers Schedule Of Sales For Major Customers 2	$42,697
Major Customers Schedule Of Sales For Major Customers 3	26.00%