SSTL 10-Q 12 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 13, 2014
Document And Entity Information	'	'
Entity Registrant Name	'SSTL, Inc.	'
Entity Central Index Key	'0001534298	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
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	'	16,254,167
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$16,207	$44,055
Accounts receivable	45,000	0
Total current assets	61,207	44,055
Fixed assets - net	47,500	65,415
Total Assets	108,707	109,470
Current liabilities	'	'
Accounts payable	375	9,537
Accrued expenses	0	900
Accrued interest payable	10,543	402
Related party note payable	200,000	200,000
Total current liabilties	210,918	210,839
Total Liabilities	210,918	210,839
Stockholders' Deficit	'	'
Preferred stock, $.001 par value; 25,000,000 shares authorized; none issued and outstanding	0	0
Common stock, $.001 par value; 100,000,000 shares authorized; 16,254,167 shares issued and outstanding	16,254	16,254
Additional paid in capital	419,496	419,496
Deficit accumulated during the development stage	-537,961	-537,119
Total Stockholders' Deficit	-102,211	-101,369
Total Liabilities and Stockholders' Deficit	$108,707	$109,470

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	25,000	25,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock par value	$0.00	$0.00
Common stock shares authorized	100,000,000	100,000,000
Common stock shares issued	16,254,167	16,254,167
Common stock shares outstanding	16,254,167	16,254,167

Condensed_Statements_of_Operat

Condensed Statements of Operations (USD $)	3 Months Ended		6 Months Ended		44 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014
Income Statement [Abstract]	'	'	'	'	'
Revenues - related party	$30,000	$15,000	$45,000	$30,000	$180,000
Operating expenses:	'	'	'	'	'
Amortization & depreciation	7,499	16,250	17,915	32,500	243,054
General and administrative	12,400	10,891	17,786	24,257	460,322
Total operating expenses	19,899	27,141	35,701	56,757	703,376
Income (loss) from operations	10,101	-12,141	9,299	-26,757	-523,376
Other income (expense):	'	'	'	'	'
Insurance income	0	0	0	0	19,077
Gain on sale of equipment	0	0	0	16,554	16,555
Interest expense	-4,363	-4,813	-10,141	-9,626	-50,217
Total other income (expense)	-4,363	-4,813	-10,141	6,928	-14,585
Income (loss) before provision for income taxes	5,738	-16,954	-842	-19,828	-537,961
Provision for income tax	0	0	0	0	0
Net income (loss)	$5,738	($16,954)	($842)	($19,828)	($537,961)
Net income (loss) per share (Basic and fully diluted)	$0	$0	$0	$0	'
Weighted average number of shares - Basic and Fully Diluted	16,254,167	16,254,167	16,254,167	16,254,167	'

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (USD $)	6 Months Ended		44 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014
Cash Flows From Operating Activities:	'	'	'
Net income (loss)	($842)	($19,828)	($537,961)
Adjustments to reconcile net loss to net cash provided by (used for) operating activities:	'	'	'
Amortization & depreciation	17,915	32,500	243,054
Accounts receivable	-45,000	-15,000	-45,000
Compensatory stock issuances	0	0	104,000
Gain on fixed asset sales	0	-16,554	-16,555
Accrued expenses and accounts payable	79	6,324	35,919
Net cash provided by (used for) operating activities	-27,848	-12,560	-216,543
Cash Flows From Investing Activities:	'	'	'
Fixed assets - purchases	0	0	-25,000
Fixed assets - sales	0	41,000	41,000
Net cash provided by (used for) investing activities	0	41,000	16,000
Cash Flows From Financing Activities:	'	'	'
Note payable - borrowings	0	0	225,000
Note payable - payments	0	0	-50,000
Issuance of stock for cash	0	0	36,750
Paid in capital	0	0	5,000
Net cash provided by (used for) financing activities	0	0	216,750
Net Increase (Decrease) In Cash	-27,848	28,440	16,207
Cash At The Beginning Of The Period	44,055	5,234	0
Cash At The End Of The Period	$16,207	$33,674	$16,207

Condensed_Changes_in_Sharehold

Condensed Changes in Shareholders' Equity (Deficit) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated During the Developmental Stage	Total
Beginning balance, amount at Nov. 09, 2010	$0	$0	$0	$0
Beginning balance, shares at Nov. 09, 2010	0	'	'	'
Shares issued for services, shares issued	2,100,000	'	'	'
Shares issued for services, amount	2,100	44,368	'	46,468
Ending balance, amount at Dec. 31, 2010	2,100	44,368	'	46,468
Ending balance, shares at Dec. 31, 2010	2,100,000	'	'	'
Shares issued for services, shares issued	2,600,000	'	'	'
Shares issued for services, amount	2,600	54,932	'	57,532
Shares issued for cash, shares issued	1,787,500	'	'	'
Shares issued for cash, amount	1,788	33,963	'	33,751
Capital contributions - related party	'	5,000	'	5,000
Shares issued for assets, shares issued	9,666,667	'	'	'
Shares issued for assets, amount	9,667	280,333	'	290,000
Net income (loss)	'	'	-312,952	-312,952
Ending balance, amount at Dec. 31, 2011	16,254	16,254	-312,952	122,798
Ending balance, shares at Dec. 31, 2011	16,254,167	'	'	'
Net income (loss)	'	'	-156,347	-156,347
Ending balance, amount at Dec. 31, 2012	16,254	419,496	-469,299	-33,549
Ending balance, shares at Dec. 31, 2012	16,254,167	'	'	'
Net income (loss)	'	'	-67,820	-67,820
Ending balance, amount at Dec. 31, 2013	16,254	419,496	-537,119	-101,369
Ending balance, shares at Dec. 31, 2013	16,254,167	'	'	'
Capital contributions - related party	'	'	'	0
Net income (loss)	'	'	-842	-842
Ending balance, amount at Jun. 30, 2014	$16,254	$419,496	($537,961)	($102,211)
Ending balance, shares at Jun. 30, 2014	16,254,167	'	'	'

1_Organization_Operations_and_

1. Organization, Operations and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
1. Organization, Operations and Summary of Significant Accounting Policies	'
	SSTL, Inc. (the “Company”) was incorporated in the State of Nevada on November 10, 2010 (“Inception”). The Company designs and assembles motorsport racing vehicles for its own use and plans to compete in organized racing events. The Company has currently only conducted limited activities and is considered to be in the development stage.
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted December 31 fiscal year end.
	Unaudited Interim Financial Statements
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.
	Development Stage Company
	The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that its financial statements were identified as those of a development stage company, and that the statements of operations, stockholders’ equity (deficit) and cash flows disclosed activity since the date of its inception (November 10, 2010) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.
	Accounts Receivable
	The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At June 30, 2014 the Company had no balance of allowance for doubtful accounts.
	Financial Instruments
	The Company has adopted the guidance of ASC 820, “Fair Value Measurement” which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
	Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.
	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.
	The Company’s financial instruments consist principally of cash, accounts receivable, payable, accrued interest and related party note payable. The recorded values of all these financial instruments approximate their current fair values because of the short term nature of these financial instruments.
	Property and Equipment
	Property and equipment are recorded at cost and depreciated under straight line methods over each item’s estimated useful life. The Company uses a three year life for racing vehicles, and five years for transport vehicles and furniture and fixtures.
	Long-lived Assets
	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.
	Income Tax
	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid since November 10, 2010 (inception).
	Revenue Recognition
	Revenue is recognized when all of the following criteria were met: persuasive evidence of an arrangement existed, services had been provided, all significant contractual obligations had been satisfied, and collection was reasonably assured.
	Advertising Costs
	Advertising costs are expensed as incurred. The Company recorded no advertising costs for the three and six months ending June 2014 and 2013.
	Stock Based Compensation
	The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measured. To date, the Company has not adopted a stock option plan and has not granted any stock options.
	Net income (loss) per share
	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of share of common stock outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company’s preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share. No potentially dilutive debt or equity instruments were issued or outstanding during the three and six month periods ended June 30, 2014 or 2013.
	Products and Services, Geographic Areas and Major Customers
	The Company currently earns revenue from leasing its racing vehicles on a month to month basis. All Company revenues during the three and six month periods ended June 2014 and 2013 were from one customer, a company related by common control.
	Recent Accounting Pronouncements
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations other than in respect of the adoption of the new regulations relating to Development Stage Entities as discussed above.

2_Related_Party_Transactions

2. Related Party Transactions	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
2. Related Party Transactions	'
	As at June 30, 2014 and December 31, 2013, the Company owed an officer $25,000 for working capital advances on a verbal, non-interest bearing, due on demand basis.
	As at June 30, 2014 and December 31, 2013, the Company had notes payable to a related party company under common control for $175,000, unsecured, bearing interest at 10% per annum, with $175,000 currently due. Interest expense for the three months ending June 30, 2014 and 2013 was $4,363 and $4,813. Interest expense for the six months ending June 30, 2014 and 2013 was $10,141 and $9,626. Accrued interest payable at June 30, 2014 and December 31, 2013 was $10,543 and $402.
	All Company revenues during the three month period ending June 30, 2014 and 2013 of $30,000 and $15,000 and all Company revenues during six month period ending June 30, 2014 and 2013 of $45,000 and $30,000 and the accompanying accounts receivable balances were derived from month to month equipment lease fees from a company related by common control.
	The Company occupies racing storage and shop space from a Company under common control on a verbal, as agreed, month to month basis and pays no rent.

3_Fixed_Assets

3. Fixed Assets	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
3. Fixed Assets	'
	Fixed asset values recorded at cost are as follows:
		30-Jun-14			31-Dec-13
	Racing vehicles and equipment	$	105,000		$	105,000
	Transport vehicles		150,000			150,000
		$	255,000		$	255,000
	Less accumulated depreciation		(207,500	)		(189,585	)
	Total	$	47,500		$	65,415
	Depreciation expense for the three months ending June 30, 2014 and 2013 was $7,499 and $16,250. Depreciation expense for the six months ending June 30, 2014 and 2013 was $17,915 and $32,500, respectively.

4_Notes_Payable_Related_Party

4. Notes Payable Related Party	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
4. Notes Payable Related Party	'
	As at June 30, 2014 and December 31, 2013, the Company owed an officer $25,000 for working capital advances on a verbal, non-interest bearing, due on demand basis.
	As at June 30, 2014 and December 31, 2013, the Company had notes payable to a related party company under common control for $175,000, unsecured, bearing interest at 10% per annum, with $175,000 currently due. Interest expense for the three months ending June 30, 2014 and 2013 was $4,363 and $4,813. Interest expense for the six months ending June 30, 2014 and 2013 was $10,141 and $ 9,626. Accrued interest payable at June 30, 2014 and December 31, 2013 was $10,543 and $402, respectively.

5_Income_Taxes

5. Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
5. Income Taxes	'
	Deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers are limited under the Internal Revenue Code should a significant change in ownership occur.
	At June 30, 2014 and December 31, 2013 the Company had net operating loss carryforwards of approximately $538,000 which begin to expire in 2031. The deferred tax asset of $108,000 created by the net operating losses has been offset by a 100% valuation allowance.

6_Going_Concern

6. Going Concern	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
6. Going Concern	'
	The Company has suffered a loss of $537,961 since November 10,2010 (inception) which raises substantial doubt about the Company’s ability to continue as a going concern. Continued losses could cause the Company to be unable to continue in the racing industry or to meet debt obligations. The Company believes that racing requires significant capital outlays on a continual basis to successfully fund operations, but with adequate funding that profitable operations can be achieved.
	The Company may raise additional capital through the sale of its equity securities, through an offering of debt securities, or through borrowings from financial institutions. By doing so, the Company hopes to generate profits from racing activities. Management believes that actions presently being taken to obtain funding provide the opportunity for the Company to continue as a going concern.

7_Subsequent_Events

7. Subsequent Events	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
7. Subsequent Events	'
	In preparing these financial statements, the Company has analyzed its operations subsequent to June 30, 2014 to the date these financial statements were available to be issued on August 13, 2014 and has determined that it does not have any material subsequent events to disclose in these financial statements.

1_Organization_Operations_and_1

1. Organization, Operations and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Accounting Basis	'
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted December 31 fiscal year end.
Unaudited Interim Financial Statements	'
	Unaudited Interim Financial Statements
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.
Development Stage Company	'
	Development Stage Company
	The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that its financial statements were identified as those of a development stage company, and that the statements of operations, stockholders’ equity (deficit) and cash flows disclosed activity since the date of its inception (November 10, 2010) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
Use of estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.
Accounts receivable	'
	Accounts Receivable
	The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At June 30, 2014 the Company had no balance of allowance for doubtful accounts.
Financial Instruments	'
	Financial Instruments
	The Company has adopted the guidance of ASC 820, “Fair Value Measurement” which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
	Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.
	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.
	The Company’s financial instruments consist principally of cash, accounts receivable, payable, accrued interest and related party note payable. The recorded values of all these financial instruments approximate their current fair values because of the short term nature of these financial instruments.
Property and equipment	'
	Property and Equipment
	Property and equipment are recorded at cost and depreciated under straight line methods over each item’s estimated useful life. The Company uses a three year life for racing vehicles, and five years for transport vehicles and furniture and fixtures.
Long-Lived Assets	'
	Long-lived Assets
	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.
Income tax	'
	Income Tax
	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Dividends	'
	Dividends
	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid since November 10, 2010 (inception).
Revenue recognition	'
	Revenue Recognition
	Revenue is recognized when all of the following criteria were met: persuasive evidence of an arrangement existed, services had been provided, all significant contractual obligations had been satisfied, and collection was reasonably assured.
Advertising costs	'
	Advertising Costs
	Advertising costs are expensed as incurred. The Company recorded no advertising costs for the three and six months ending June 2014 and 2013.
Stock based compensation	'
	Stock Based Compensation
	The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measured. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Net income (loss) per share	'
	Net income (loss) per share
	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of share of common stock outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company’s preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share. No potentially dilutive debt or equity instruments were issued or outstanding during the three and six month periods ended June 30, 2014 or 2013.
Products and services, geographic areas and major customers	'
	Products and Services, Geographic Areas and Major Customers
	The Company currently earns revenue from leasing its racing vehicles on a month to month basis. All Company revenues during the three and six month periods ended June 2014 and 2013 were from one customer, a company related by common control.
Recent accounting pronouncements	'
	Recent Accounting Pronouncements
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations other than in respect of the adoption of the new regulations relating to Development Stage Entities as discussed above.

3_Fixed_Assets_Tables

3. Fixed Assets (Tables)	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of property and equipment	'
		30-Jun-14			31-Dec-13
	Racing vehicles and equipment	$	105,000		$	105,000
	Transport vehicles		150,000			150,000
		$	255,000		$	255,000
	Less accumulated depreciation		(207,500	)		(189,585	)
	Total	$	47,500		$	65,415

1_Organization_Operations_and_2

1. Organization, Operations and Summary of Significant Accounting Policies (Details Narrative) (USD $)	3 Months Ended	6 Months Ended
	Mar. 31, 2013	Jun. 30, 2014
Dividends paid	'	$0
Allowance for doubtful accounts	'	0
Advertising expense	$0	$0
Antidilutive shares excluded from EPS	0	0
Racing vehicles and equipment	'	'
Estimated useful lives	'	'3 years
Transport vehicles	'	'
Estimated useful lives	'	'5 years

2_Related_Party_Transactions_D

2. Related Party Transactions (Details Narrative) (USD $)	3 Months Ended			6 Months Ended		44 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Dec. 31, 2013
Related Party Transactions [Abstract]	'	'	'	'	'	'	'
Due to officer	$25,000	$25,000	'	$25,000	$25,000	$25,000	'
Notes payable, related party	175,000	'	'	175,000	'	175,000	175,000
Interest expense	4,363	4,813	4,813	10,141	9,626	50,217	'
Accrued interest	10,543	'	'	10,543	'	10,543	402
Revenues related party	$30,000	$15,000	$15,000	$45,000	$30,000	$180,000	'

3_Fixed_Assets_Details

3. Fixed Assets (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Total fixed assets	$255,000	$255,000
Less: accumulated depreciation	-207,500	-189,585
Fixed assets, net	47,500	65,415
Racing vehicles and equipment	'	'
Total fixed assets	105,000	105,000
Transport vehicles	'	'
Total fixed assets	$150,000	$150,000

3_Fixed_Assets_Details_Narrati

3. Fixed Assets (Details Narrative) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Property, Plant and Equipment [Abstract]	'	'	'	'
Depreciation expense	$7,499	$16,250	$17,915	$32,500

5_Income_Taxes_Details_Narrati

5. Income Taxes (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Net operating loss carryforward	$538,000
Loss carryforward expiration date	31-Dec-31
Deferred tax operating carryforward	108,000
Deferred tax valuation allowance	$108,000

6_Going_Concern_Details_Narrat

6. Going Concern (Details Narrative) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Deficit accumulated during the development stage	$537,961	$537,119