Health-Right Discoveries (HRDV) 10-K 13 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 12, 2016	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	Health-Right Discoveries, Inc.
Entity Central Index Key	1,537,663
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		17,533,334
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash	$ 1,957	$ 609
Inventories	2,269	1,213
Total Current Assets	4,226	1,822
TOTAL ASSETS	4,226	1,822
CURRENT LIABILITIES:
Credit card payable	7,222	8,695
Related party debt	126,845	94,111
Accrued interest - related parties	$ 1,813	4,877
Accrued interest - other		450
Salaries payable - related party	$ 130,000	78,000
Note payable		$ 15,000
Other current liabililty	$ 3,546
Total Current Liabilities	$ 269,426	$ 201,133
STOCKHOLDERS' DEFICIENCY
Preferred Stock, .001 par value, 5,000,000 shares authorized No shares issued and outstanding December 31, 2015 and 2014
Common Stock, .001 par value, 100,000,000 shares authorized 17,133,332 and 17,123,332 shares issued and outstanding December 31, 2015 and 2014, respectively	$ 17,133	$ 17,123
Additional Paid in Capital	550,117	549,127
Accumulated Deficit	(832,450)	(765,561)
TOTAL STOCKHOLDERS' DEFICIENCY	(265,200)	(199,311)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$ 4,226	$ 1,822

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	17,133,332	17,123,332
Common stock, outstanding	17,133,332	17,123,332

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Sales	$ 22,875	$ 59,811
Cost of Sales	6,396	10,276
Gross Profit	16,479	49,535
COSTS AND EXPENSES:
General and administrative	77,206	236,314
Interest expense - related parties	$ 6,162	4,350
Interest expense - other		450
Total Cost and expenses	$ 83,368	241,114
Loss before income tax provision	$ (66,889)	$ (191,579)
Income tax provision
NET LOSS	$ (66,889)	$ (191,579)
Loss per common share (in dollars per share)	$ 0	$ (0.01)
Weighted average common shares outstanding (in shares)	17,131,107	16,712,755

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES:
Net loss	$ (66,889)	$ (191,579)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	1,000	89,583
Accrued salary to related party	$ 52,000	53,000
Inventory write-off		5,840
Settlement of notes payable	$ (11,950)
Changes in operating assets and liabilities
Inventories	(1,056)	1,289
Credit card payable	(1,473)	422
Accrued interest	(3,064)	3,949
Accrued expenses	46
NET CASH USED IN OPERATING ACTIVITIES	$ (31,386)	(37,496)
FINANCING ACTIVITIES:
Proceeds from issuance common stock		15,000
Proceeds of loan from related parties	$ 57,500	11,663
Proceeds from note payable		15,000
Repayment of related party loan	$ (24,766)	(25,350)
NET CASH PROVIDED BY FINANCING ACTIVITIES	32,734	16,313
INCREASE (DECREASE) IN CASH	1,348	(21,183)
CASH - BEGINNING OF YEAR	609	21,792
CASH - END OF YEAR	$ 1,957	609
Non-cash financing activities
Issuance of common stock for services classified as prepaid expense		$ 70,000

STATEMENT OF STOCKHOLDERS' EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIENCY) - USD ($)	COMMON STOCK [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
BALANCE, BEGINNING at Dec. 31, 2013	$ 16,573	$ 494,677	$ (573,982)	$ (62,732)
BALANCE, BEGINNING (in shares) at Dec. 31, 2013	16,573,332
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued in private placement	$ 150	14,850		15,000
Common stock issued in private placement (in shares)	150,000
Common stock issued for services	$ 400	$ 39,600		$ 40,000
Common stock issued for services (in shares)	400,000			400,000
Net loss			$ (191,579)	$ (191,579)
BALANCE, ENDING at Dec. 31, 2014	$ 17,123	$ 549,127	$ (765,561)	(199,311)
BALANCE, ENDING (in shares) at Dec. 31, 2014	17,123,332
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for services	$ 10	$ 990		$ 1,000
Common stock issued for services (in shares)	10,000			10,000
Net loss			$ (66,889)	$ (66,889)
BALANCE, ENDING at Dec. 31, 2015	$ 17,133	$ 550,117	$ (832,450)	$ (265,200)
BALANCE, ENDING (in shares) at Dec. 31, 2015	17,133,332

Business

Business	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business	NOTE 1 – Business Health-Right Discoveries, Inc. (the “Company”) was formed under the laws of the State of Florida on October 12, 2011 under the name Four Plex Partners, Inc. The company changed its name to Health-Right Discoveries, Inc. on March 22, 2012. The Company’s business is to develop and market an innovative portfolio of both prescription nutritional, OTC monograph and natural products that primarily focus on factors relating to stress-induced conditions and diseases.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - Summary of Significant Accounting Policies Use of Estimates The preparation of the financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Certain of the Company’s estimates could be affected by external conditions, including those unique to its industry, and general economic conditions. It is possible that these external factors could have an effect on the Company’s estimates that could cause actual results to differ from its estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and record adjustments when necessary. Cash The Company considers all short-term highly liquid investments with an original maturity at the date of purchase of three months or less to be cash equivalents. Revenue Recognition The Company follows the guidance of the Accounting Standards Codification (“ASC”) Topic 605, “Revenue Recognition”. We record revenue when persuasive evidence of an arrangement exists, product delivery has occurred, the selling price to the customer is fixed or determinable and collectability of the revenue is reasonably assured. The Company has not experienced any significant returns from customers and accordingly, in management’s opinion, no reserve for returns has been provided. Inventories Inventories, which consist of the Company’s product held for resale, are stated at the lower of cost, determined using the first-in, first-out, and net realizable value. Net realizable value is the estimated selling price, in the ordinary course of business, less estimated costs to complete and dispose of the product. If the Company identifies excess, obsolete or unsalable items, its inventories are written down to their realizable value in the period in which the impairment is first identified. Shipping and handling costs incurred for inventory purchases and product shipments are recorded in cost of sales in the Company's statements of operations. During the year ended December 31, 2015 and 2014, the Company recorded a loss of $0 and $5,840, respectively due to management’s estimation of obsolete inventory. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of our short and long term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates are comparable to rates of returns for instruments of similar credit risk. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company does not have any assets or liabilities measured at fair value on a recurring basis. Stock-based compensation The Company recognizes compensation expense for stock-based compensation in accordance with ASC Topic 718. For employee stock-based awards, the fair value of the award is calculated on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for common shares; the expense is recognized over the service period for awards expected to vest. For non-employee stock-based awards, the fair value of the award on the date of grant is calculated in the same manner as employee awards. However, the awards are revalued at the end of each reporting period and the pro rata compensation expense is adjusted accordingly until such time the nonemployee award is fully vested, at which time the total compensation recognized to date equals the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient’s performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. Advertising Advertising and marketing expenses are charged to operations as incurred. Income Taxes The company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has no material uncertain tax positions for any of the reporting periods presented.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 3 – Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated minimal revenues since inception. The Company has sustained accumulated losses of $832,450 since inception, and has a stockholders’ deficiency of $265,200 at December 31, 2015. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The continuing operations of the Company are dependent upon its ability to continue to raise adequate financing and to commence profitable operations in the future and repay its liabilities arising from normal business operations as they become due. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2015
STOCKHOLDERS' DEFICIENCY
Stockholders' Equity	NOTE 4 – Stockholders’ Equity The Company has authorized 100,000,000 shares of common stock $.001 par value and 5,000,000 shares of preferred stock $.001 par value. On October 31, 2014, the board of directors approved an amendment to the Company’s Certificate of Incorporation, as amended, to affect a 2-for-1 stock split on the issued and outstanding common shares. All relevant information relating to numbers of shares and per share information have been retrospectively adjusted to reflect the stock split for all periods presented. During the year ended December 31, 2014, the Company issued 150,000 shares of common stock in a private placement for proceeds of $15,000. During the year ended December 31, 2014, the Company issued 400,000 shares of common stock for services rendered which were valued at $40,000. The Company valued these shares based on the per share price in which unaffiliated investors purchased shares of common stock in the private placement referred to above. During the year ended December 31, 2015, the Company issued 10,000 shares of common stock for services rendered which were valued at $10,000. The Company valued these shares based on the per share price in which unaffiliated investors purchased shares of common stock in the private placement referred to above.

Related Party

Related Party	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party	NOTE 5 – Related Party The Company has a secured promissory with a founder and director (“director”) of the Company. During the years ended December 31, 2015 and 2014 the director advanced amounts aggregating $7,500 and $16,630, respectively. These borrowing bear interest at 3% per annum with no maturity date. During the years ended December 31, 2015 and 2014 interest expense on these borrowings aggregated $1,260 and $824, respectively. As of December 31, 2015 and 2014 the balance due was $44,567 and 34,635, including accrued interest. Effective July 30, 2015 the Company entered into a secured future advance promissory note with the director referred to above for a total amount of $75,000. During the year ended December 31, 2015 the Company borrowed $50,000 in regards to this note. The note bears interest at 7.5% per annum and matures on July 31, 2016. Interest expense on this note aggregated $1,269 for the year ended December 31, 2015. The balance on this note at December 31, 2015 was $51,269 including accrued interest. Since inception the Company’s President and Director (“President”) has advanced money to fund the Company’s operations. In 2013, the President converted certain advances and accrued salary into a secured demand promissory note. The balance on this note was $49,650 as of December 31, 2014. The President repaid $19,650 during the year ended December 31, 2015 resulting in a balance of $30,000. This note is non-interest bearing with no set repayment date, and is subordinated to the future advance promissory note issued to the director. The Company’s President has made loans to the Company through direct charges on his credit card to pay for working capital purposes. The balance of this loan at December 31, 2015 and 2014 was $1,009 and $9,827 respectively. The founder is charging the Company 15.5% interest on the unpaid monthly balances associated with this loan, which is the interest being charged on the card. Interest expense incurred by the company during the years ended December 31, 2015 and 2014 was $739 and $1,289, respectively The Company’s board of directors approved a salary to the Company’s president in the amount of $52,000 per annum plus a car allowance of $600 per month. As of December 31, 2015 and 2014 the amount unpaid and accrued amount aggregated $130,000 and $78,000, respectively, Effective in August 2013, the president waived his car allowance which amount has not been accrued since that date. The president resumed his car allowance in July of 2015.

Note payable

Note payable	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Note payable	NOTE 6 – Note payable On January 10, 2014, the Company entered into a note payable in the amount of $15,000 to an unrelated party, for services rendered to the Company, that bears interest at 3% per annum and is payable upon a funding event of at least $50,000 to the Company or 9 months after the date of issuance, whichever comes first. The Company and the lender agreed to cancel the note payable and settled the amount owed for $3,500, which is included in other current liabilities on the accompanying balance sheet.

Credit card payable

Credit card payable	12 Months Ended
	Dec. 31, 2015
Credit Card Payable
Credit card payable	NOTE 7 – Credit card payable The Company utilizes a credit card for working capital purposes. The card has a credit limit of $9,000, $7,222 and $8,695 outstanding at December 31, 2015 and 2014, respectively and bears interest at 16.49%.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 – Income Taxes The reconciliation of income tax benefit at the U.S. statutory rate of 34% for the years ended December 31, 2013 and 2012 to the Company’s effective tax rate is as follows: Years Ended December December U.S. federal statutory rate (34 )% (34 )% State income tax, net of federal benefit (6 )% (6 )% Change in valuation allowance (40 )% (40 )% Income Tax provision (benefit) 0 % 0 % The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2014 and 2013 are as follows: Years Ended December December Deferred Tax Assets Net operating losses $ 333,000 $ 306,000 Less: Valuation allowance (333,000 ) (306,000 ) $ - $ - As of December 31, 2015, the Company had approximately $832,000 of federal and state net operating loss carryovers (“NOLs”) which begin to expire in 2031. Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized. The Company files U.S. federal and state of Florida tax returns that are subject to audit by tax authorities beginning with the year ended December 31, 2011. The Company’s policy is to classify assessments, if any, for tax and related interest and penalties as tax expense.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent events	NOTE 9 – Subsequent events Management has evaluated subsequent events through, the date which the financial statements were available to be issued. In January 2016 the Company issued 400,000 shares of common stock for services rendered.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Certain of the Company’s estimates could be affected by external conditions, including those unique to its industry, and general economic conditions. It is possible that these external factors could have an effect on the Company’s estimates that could cause actual results to differ from its estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
Cash	Cash The Company considers all short-term highly liquid investments with an original maturity at the date of purchase of three months or less to be cash equivalents.
Revenue Recognition	Revenue Recognition The Company follows the guidance of the Accounting Standards Codification (“ASC”) Topic 605, “Revenue Recognition”. We record revenue when persuasive evidence of an arrangement exists, product delivery has occurred, the selling price to the customer is fixed or determinable and collectability of the revenue is reasonably assured. The Company has not experienced any significant returns from customers and accordingly, in management’s opinion, no reserve for returns has been provided.
Inventories	Inventories Inventories, which consist of the Company’s product held for resale, are stated at the lower of cost, determined using the first-in, first-out, and net realizable value. Net realizable value is the estimated selling price, in the ordinary course of business, less estimated costs to complete and dispose of the product. If the Company identifies excess, obsolete or unsalable items, its inventories are written down to their realizable value in the period in which the impairment is first identified. Shipping and handling costs incurred for inventory purchases and product shipments are recorded in cost of sales in the Company's statements of operations. During the year ended December 31, 2015 and 2014, the Company recorded a loss of $0 and $5,840, respectively due to management’s estimation of obsolete inventory.
Fair Value Measurements	Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of our short and long term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates are comparable to rates of returns for instruments of similar credit risk. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company does not have any assets or liabilities measured at fair value on a recurring basis.
Stock-based compensation	Stock-based compensation The Company recognizes compensation expense for stock-based compensation in accordance with ASC Topic 718. For employee stock-based awards, the fair value of the award is calculated on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for common shares; the expense is recognized over the service period for awards expected to vest. For non-employee stock-based awards, the fair value of the award on the date of grant is calculated in the same manner as employee awards. However, the awards are revalued at the end of each reporting period and the pro rata compensation expense is adjusted accordingly until such time the nonemployee award is fully vested, at which time the total compensation recognized to date equals the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient’s performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised.
Advertising	Advertising Advertising and marketing expenses are charged to operations as incurred.
Income Taxes	Income Taxes The company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has no material uncertain tax positions for any of the reporting periods presented.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes Tables
Schedule of effective tax rate	The reconciliation of income tax benefit at the U.S. statutory rate of 34% for the years ended December 31, 2013 and 2012 to the Company’s effective tax rate is as follows: Years Ended December December U.S. federal statutory rate (34 )% (34 )% State income tax, net of federal benefit (6 )% (6 )% Change in valuation allowance (40 )% (40 )% Income Tax provision (benefit) 0 % 0 %
Schedule of net deferred tax liability	The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2014 and 2013 are as follows: Years Ended December December Deferred Tax Assets Net operating losses $ 333,000 $ 306,000 Less: Valuation allowance (333,000 ) (306,000 ) $ - $ -

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Inventory write-off		$ 5,840

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (832,450)	$ (765,561)
Stockholders' deficiency	$ (265,200)	$ (199,311)	$ (62,732)

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Oct. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Common stock, authorized		100,000,000	100,000,000
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001
Preferred stock, authorized		5,000,000	5,000,000
Preferred stock, par value (in dollars per share)		$ 0.001	$ 0.001
Discription of stock split	2-for-1
Number of share issued for services rendered		10,000	400,000
Value of share issued for services rendered		$ 1,000	$ 40,000
Private Placement [Member]
Number of share issued			150,000
Proceeds from issuance of private placement			$ 15,000

Related Party (Details Narrativ

Related Party (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jul. 31, 2015
Interest expense	$ 6,162	$ 4,350
Salary to officer per month	52,000	53,000
Mr. James. Pande [Member] | Secured Promissory [Member]
Payments for advance	$ 7,500	16,630
Borrowing bear interest rate	3.00%
Interest expense	$ 1,260	824
Outstanding amount	44,567	34,635
Mr. James. Pande [Member] | Secured Future Advance Promissory Note [Member]
Face amount			$ 75,000
Amount of debt outstanding	$ 50,000
Borrowing bear interest rate	7.50%
Maturity date	Jul. 31, 2016
Interest expense	$ 1,269
Outstanding amount	51,269
Mr. David Hopkins [Member]
Salary to officer per month	52,000
Car allowance per month	600
Unpaid compensation expenses to officers	130,000	78,000
Mr. David Hopkins [Member] | Secured Demand Promissory Note [Member]
Face amount		49,650
Repayment of debt	19,650
Amount of debt outstanding	30,000
Mr. David Hopkins [Member] | Direct Charges Loan [Member]
Amount of debt outstanding	$ 1,009	9,827
Borrowing bear interest rate	15.50%
Interest expense	$ 739	$ 1,289

Note payable (Details Narrative

Note payable (Details Narrative) - Notes Payable To Unrelated Party [Member]	Jan. 10, 2014USD ($)
Face amount	$ 15,000
Interest rate	3.00%
Description of payment terms	Payable upon a funding event of at least $50,000 to the Company or 9 months after the date of issuance, whichever comes first.
Settlement amount	$ 3,500

Credit card payable (Details Na

Credit card payable (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Credit Card Payable
Credit card outstanding	$ 9,000	$ 7,222	$ 8,695
Interest rate of credit card	16.49%

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
U.S. federal statutory rate	(34.00%)	(34.00%)	(34.00%)	(34.00%)
State income tax, net of federal benefit	(6.00%)	(6.00%)
Change in valuation allowance	(40.00%)	(40.00%)
Income Tax provision (benefit)	0.00%	0.00%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Assets
Net operating losses	$ 306,000	$ 333,000
Less: Valuation allowance	$ (306,000)	$ (333,000)
Deferred tax assets, net

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
U.S. federal statutory rate	34.00%	34.00%	34.00%	34.00%
Federal and state net operating loss carryovers	$ 832,000
Expiration date	2,031

Subsequent events (Details Narr

Subsequent events (Details Narrative) - shares	1 Months Ended	12 Months Ended
	Jan. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of share issued for services rendered		10,000	400,000
Subsequent Event [Member]
Number of share issued for services rendered	400,000