Fitweiser (FWSR) 10-Q 15 Oct 13 2013 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2013	Oct. 07, 2013
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	30-Jun-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Entity Registrant Name	ROYAL BEES COMPANY, INC.
Entity Central Index Key	1540334
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		10,855,000

Balance_Sheet

Balance Sheet (USD $)	Jun. 30, 2013	Dec. 31, 2012
Current Assets
Cash in Bank	$0	$0
Inventory	1,138	800
Total Current Assets	1,138	800
Fixed Assets
Vehicles	36,414	36,414
Equipment/Hives	7,521	7,521
Less: accumulated depreciation	-33,910	-27,089
Hive construction	28,221	27,197
(less) Accumulated Amortization	-21,827	-17,242
Total Fixed Assets	16,419	26,801
Total Assets	17,557	27,601
Current Liabilities
Accounts Payable-trade	4,075	5,255
Bank overdraft	13	0
Accrued Interest	21,537	16,782
Notes payable	98,657	86,612
Total Current Liabilities	124,282	108,649
Shareholders' Equity
Capital stock, 100,000,000 shares authorized 10,855,000 shares outstanding	10,855	10,855
Paid-In Capital	19,743	19,743
Retained Earnings	-137,323	-111,646
Total Shareholder's equity	-106,725	-81,048
Total Liabilities and Shareholders' Equity	$17,557	$27,601

Balance_Sheet_Parenthetical

Balance Sheet (Parenthetical)	Jun. 30, 2013	Jun. 30, 2012
Statement of Financial Position [Abstract]
Shares authorized	100,000,000	100,000,000
Shares outstanding	10,855,000	10,855,000

Statement_of_Operations

Statement of Operations (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]
Net sales	$8,263	$15,455	$14,562	$30,963
Cost of goods sold	-5,996	-6,234	-12,869	-12,443
Gross Profit	2,267	9,221	1,693	18,520
Expenses
Consulting fees	1,919	6,549	1,919	8,435
Professional fees	355	7,098	10,865	14,805
General and Administrative Expenses	4,855	4,182	9,770	10,376
Total expenses	7,129	17,829	22,554	33,616
Net (loss) from operations	-4,862	-8,608	-20,861	-15,096
Other income and (expenses)
Interest expenses	-2,492	-1,883	-4,816	-3,558
Total other income and (expense)	-2,492	-1,883	-4,816	-3,558
Net Loss	($7,354)	($10,491)	($25,677)	($18,654)
Net loss per share	($0.01)	($0.01)	($0.01)	($0.01)
Weighted average of outstanding shares	10,855,000	10,855,000	10,855,000	10,855,000

Statement_of_Shareholders_Equi

Statement of Shareholders Equity (USD $)	Total	COMMON SHARES	PAID IN CAPITAL	RETAINED DEFICIT
Balance at Mar. 31, 2012	($42,735)	$10,855	$19,743	($73,333)
Balance (in shares) at Mar. 31, 2012		10,855,000
Net (Loss)	-10,491			-10,491
Balance at Jun. 30, 2012	-53,226	10,855	19,743	-83,824
Balance (in shares) at Jun. 30, 2012		10,855,000
Balance at Dec. 31, 2011	-34,572	10,855	19,743	-65,170
Balance (in shares) at Dec. 31, 2011		10,855,000
Net (Loss)	-8,163			-8,163
Balance at Mar. 31, 2012	-42,735	10,855	19,743	-73,333
Balance (in shares) at Mar. 31, 2012		10,855,000
Balance at Jun. 15, 2010	0	0	0	0
Loan contribution - related party	7,558		7,558
Founders shares issued for cash	1,000	10,000	-9,000
Founders shares issued for cash (in shares)		10,000,000
Shares sold for cash	540	540
Shares sold for cash (in shares)		540,000
Shares sold for cash	30,500	305	30,195
Shares sold for cash (in shares)		305,000
Shares sold for cash	1,000	10	990
Shares sold for cash (in shares)		10,000
Loan contribution-related party	-10,000		-10,000
Net (Loss)	-21,422			-21,422
Balance at Dec. 31, 2010	9,176	10,855	19,743	-21,422
Balance (in shares) at Dec. 31, 2010		10,855,000
Net (Loss)	-43,748			-43,748
Balance at Dec. 31, 2011	-34,572	10,855	19,743	-65,170
Balance (in shares) at Dec. 31, 2011		10,855,000
Balance at Dec. 31, 2012	-81,048	10,855	19,743	-111,646
Balance (in shares) at Dec. 31, 2012		10,855,000
Net (Loss)	-18,322			-18,322
Balance at Mar. 31, 2013	-99,370	10,855	19,743	-129,968
Balance (in shares) at Mar. 31, 2013		10,855,000
Net (Loss)	-7,354			-7,354
Balance at Jun. 30, 2013	($106,725)	$10,855	$19,743	($137,323)
Balance (in shares) at Jun. 30, 2013		10,855,000

Statement_of_Cash_Flows

Statement of Cash Flows (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2011
Statement of Cash Flows [Abstract]
Net (Loss)	($25,677)	($18,654)	($43,748)
Adjustments to reconcile net income to net operating activities
Depreciation expense	6,821	6,088
Amortization	4,586	3,956
Increase (Decrease) in accounts payable	-1,180	-2,756
Increase (Decrease) in accrued interest	4,755	3,558
(Increase) Decrease in prepaid expenses	0	0
Inventory reduction	-3,298	1,378
Rounding error	0	0
Net cash provided by operations	-13,993	-6,430
Investing Activities
Purchase of fixed assets	-819	-9,000
Purchase of other assets	-1,116	-2,024
Net cash used in investing activities	-1,935	-11,024
Financing Activities
Bank overdraft	13
Borrowing for working capital	12,045	17,747
Net cash generated by financing activities	12,058	17,747
Increase (decrease) in cash and equivalents	0	293
Cash at the beginning of period	0	3,568
Cash at the end of period	0	3,861	3,568
Supplemental disclosures to the Statement of Cash Flows
State Franchise tax paid	0	0
Interest paid	$0	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2013
Significant Accounting Policies (Policies) [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1.     SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	The accompanying consolidated financial statements are unaudited, but in the opinion of management of Royal Bees Company, Inc. (the “Company”) contain all adjustments, which include normal recurring adjustments, necessary to present fairly the financial position at June 30, 2013, the results of operations and cash flows for the six months ended June 30, 2013 and 2012.  The balance sheet as of December 31, 2012 is derived from the Company's audited financial statements.
	Certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these financial statements are adequate to make the information presented therein not misleading. For further information, refer to the financial statements and the notes thereto included in the Company's Annual Report included with Form S-1 and amendments for the fiscal year ended December 31, 2012, as filed with the Securities and Exchange Commission.
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expense during the reporting period.  Actual results could differ from those estimates.
	The results of operations for the six months ended June 30, 2013 are not necessarily indicative of the results of operations to be expected for the full fiscal year ending December 31, 2013.
	Nature of the business - The Company was incorporated under the laws of the State of Nevada on June 16, 2010. The Company's primary business is harvesting honey from their beehives as well as renting out their bees to pollinate fields for farmers and other agricultural ventures.
	Pervasiveness of estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, 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 these estimates.
	Cash and cash equivalents - For financial statement presentation purposes, the Company considers all short term investments with a maturity date of three months or less to be cash equivalents.
	Inventories - The Company inventories are comprised of honey (raw goods), containers and labels in which to package the honey for sale, and finished goods ready for sale. The Company accounts for its inventory by applying the lower of cost or market method, on a first-in, first-out (FIFO) basis.
	Property and Equipment - Property and equipment is stated at cost. Depreciation on property and equipment is calculated using the straight-line method over the estimated useful lives of the assets.
	Trucks and trailers.................. 3 years
	Hive equipment...................... 5 years
	Hive construction................... 3 years
	Expenditures for major renewals and betterments that extend the useful lives of the assets are capitalized and amortized over 3-5 years.  Expenditures for maintenance and repairs of the assets are charged to expense as incurred.
	Loan Fees - Loan fees are stated at cost.  Amortization on loan fees is calculated using the straight-line method over the term of the loans.
	Revenue Recognition - Wholesale revenues are recognized when the risks and rewards of ownership have passed to the customer, based on the terms of sale. This occurs upon shipment or upon receipt by the customer depending on the country of the sale and the agreement with the customer. Provisions for sales discounts, returns and miscellaneous claims from customers are made at the time of sale.
	Income Tax - The Company accounts for income taxes under ASC 740 "Income Taxes" which codified SFAS 109, "Accounting for Income Taxes." under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
	Basic and Diluted Net Income (Loss) Per Share  - The Company computes net income (loss) per share in accordance with ASC 260 "Earnings Per Share" which codified SFAS No. 128. "Earnings per Share." ASC 260 requires presentation of both basic and diluted earnings per Share (EPS) on the face of the income statement. 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 Basic and Diluted Net Income (Loss) Per Share 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 dilutive potential shares if their effect is anti dilutive.
	Fair Value of Financial Instruments -  Accounting Standard Codification ASC 825 "Financial  Instruments" codified Statement of financial accounting standard No. 107, Disclosures about fair value of financial instruments, requires that the Company disclose estimated fair values of financial instruments. Unless otherwise indicated, the fair values of all reported assets and liabilities, which represent financial instruments, none of which are held for trading purposes, approximate are carrying values of such amounts.
	Stock-based compensation ASC 718 "Compensation - Stock Compensation" codified SFAS No. 123 prescribes accounting and reporting standards for all stock-based compensation plans payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, may be classified as either equity or liabilities. The Company should determine if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity's past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity.
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50 "Equity - Based Payments to Non-Employees" which codified SFAS 123 and the Emerging Issues Task Force consensus in Issue No. 96-18 ("EITF 96-18"), "Accounting for Equity Instruments that are Issued to Other Than Employees for Acquiring or in Conjunction with Selling, Goods or Services". Measurement of share-based payment transactions with non-employees shall be based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction should be determined at the earlier of performance commitment date or performance completion date.
	Issuance of shares for service  - The Company accounts for the issuance of equity instruments to acquire goods and services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably measurable.
	Recent Pronouncements
	The following accounting pronouncements if implemented would have no effect on the financial statements of the Company.
	In May 2011, the FASB issued new authoritative guidance to provide a consistent definition of fair value and ensure that fair value measurements and disclosure requirements are similar between GAAP and International Financial Reporting Standards. This guidance changes certain fair value measurement principles and enhances the disclosure requirements for fair value measurements. This guidance is effective for interim and annual periods beginning after December 15, 2011 and is applied prospectively. The Company does not expect that the adoption of this guidance will have a material impact on its financial statements.
	In June 2011, the FASB issued ASU No. 2011-05, “Presentation of Comprehensive Income.” The guidance improves the comparability of financial reporting and facilitates the convergence of U.S. GAAP and IFRS by amending the guidance in ASC 220, Comprehensive Income.  Under the amended guidance, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, the entity is required to present on the face of the financial statements reclassification adjustments for items that are reclassified from other comprehensive income to net income in the statement(s) where the components of net income and the components of other comprehensive income are presented. This guidance is effective retrospectively for annual and interim periods beginning after December 15, 2011.  The adoption of the guidance is not expected to have a material impact on the Company's Consolidated Financial Statements or the Notes thereto.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's financial statements upon adoption.

UNCERTAINTY_OF_ABILITY_TO_CONT

UNCERTAINTY OF ABILITY TO CONTINUE AS A GOING CONCERN	6 Months Ended
	Jun. 30, 2013
UNCERTAINTY OF ABILITY TO CONTINUE AS A GOING CONCERN [Abstract]
UNCERTAINTY OF ABILITY TO CONTINUE AS A GOING CONCERN	NOTE 2.     UNCERTAINTY OF ABILITY TO CONTINUE AS A GOING CONCERN
	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.  As reflected in the accompanying financial statements as of June 30, 2013, the company has net accumulated losses since inception of $137,323 and a negative working capital deficiency of $123,144.  These factors raises substantial doubt about its ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on the company's ability to raise additional funds through the sale of stock and / or debt and by implementing its business plan, which calls for increasing sales through marketing its existing services to surrounding businesses in the San Diego area and current industry connections.  As sales increase, the Company intends to broaden its target markets. The financial statements do not include any adjustments that might be necessary if the company is unable to continue as a going concern.

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2013
INVENTORY [Abstract]
INVENTORY	NOTE 3.     INVENTORY
	The Company inventories are comprised of honey (raw goods), stored in 60- and 24-gallon buckets, containers and labels in which to package the honey for sale, and finished goods ready for sale. The Company accounts for its container inventory by applying the lower of cost or market method, on a first-in, first-out (FIFO) basis. The Company accounts for its raw honey by calculating a cost per pound based on the care and feeding of the bees in the off-season.  The cost of producing the honey is recalculated each year.  The cost of finished goods inventory is the cost of the honey (raw goods), container and label (if any) which comprise the finished product.
	The Company had no honey yield in 2012 and decreased its hives from 300 to 65. The costs of feeding and maintaining the beehives through their dormant period were capitalized into inventory and will be expensed through cost of goods sold as the new honey yield is harvested and sold. In 2013 the Company supplemented its honey supply and grew its hives from 65 to 300. Some honey was harvested to fill orders. The main harvest of honey will be in September 2013.
	As of June 30, 2013 and 2012, the Company had inventory of $1,138 and $2,313, respectively, comprised of the following:
		2013	2012
	Raw honey	0	1,228
	Capitalized bee costs	665	365
	Containers & labels	473	720
	Total Inventory	$1,138	$2,313
	.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2013
PROPERTY AND EQUIPMENT [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4.     PROPERTY AND EQUIPMENT
	The major classifications of equipment are summarized below:
	Estimated Life                        June 30,
	2013             2012
	Trucks and trailer                           3 years            $  36,414          36,414
	Equipment                                     5 years            $    7,521            7,521
	$  43,935          43,935
	Less:  accumulated depreciation                              (33,910)       (20,268)
	$  10,025          23,667
	Hive construction                          3 years            $  28,221          24,868
	Less:  accumulated amortization                              (21,827)        (12,823)
	$    6,394          12,045
	Depreciation expense for the period ending June 30, 2013 and 2012 was $6,821 and $6,088, respectively.  Amortization expense for the period ending June 30, 2013 and 2012 was $4,586 and $3,956, respectively (see Note 8).

NOTES_PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2013
NOTES PAYABLE [Abstract]
NOTES PAYABLE	NOTE 5.     NOTES PAYABLE
	At various times during the periods, the Company found it necessary to borrow funds from a third party to fund the Company.  These notes bear simple interest of 10% and are due and payable December 31, 2013.  As of June 30, 2013 and 2012, Notes payable to a third party total $98,657 and $81,247. The accrued interest on these notes as of June 30, 2013 and 2012 totals $21,537 and $12,580, respectively.
	As of June 30, 2013 and 2012, the Company recorded interest expense of $4,816 and $3,558, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2013
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6.     RELATED PARTY TRANSACTIONS
	During the period ended June 30, 2013 and 2012, the Company paid its major shareholder $1,919 and $8,435 for consulting fees and reimbursements for construction materials and office supplies, respectively.
	In anticipation of forming the company, the major shareholder contributed $7,558 in construction, hives and other tools.  The major shareholder was loaned $10,000 by a third party.  This loan was assumed by the company in the fourth quarter of 2010.  All imputed interest to the company is calculated from the assumption date (see Note 5).

COMMON_STOCK

COMMON STOCK	6 Months Ended
	Jun. 30, 2013
COMMON STOCK [Abstract]
COMMON STOCK	NOTE 7.     COMMON STOCK
	In August 2010, the company issued 10 million shares of founder's stock for $1,000 to the majority shareholder.
	In 2 subsequent rounds of financing, the company issued 540,000 shares at $.001/share and 315,000 shares at $.10/share for $540 and $31,500 respectively to independent investors.
	As of June 30, 2013 and 2012, of the 100,000,000 shares of $.001 par value common stock authorized, there were 10,855,000 common stock shares issued and outstanding.

REVENUES

REVENUES	6 Months Ended
	Jun. 30, 2013
REVENUES [Abstract]
REVENUES	NOTE 8.     REVENUES
	The Company generates revenues from sales of honey harvested from its hives, rental of bees, sales of nucs (small clusters of bees with a queen) and swarm removal services.  In accordance with ASC-280-10, the Company uses the management method of reporting its business segment activities.  The segments were grouped by product sales and services to be provided. As of June 30, 2013 and 2012, revenue was generated as follows:
	2013             Honey and Bee             Pollination and                       Total
	Nuc Sales          Swarm Removal
	Revenue                        5,442                           9,120                     14,562
	Cost of Sales              (7,166)                         (5,703)                  (12,869)
	Gross Profit          $  (1,724)                        $3,417                   $  1,693
	Expenses                   (13,685)                       (13,685)                  (27,370)
	Net Loss                $  (15,409)                   $  (10,268)               $ (25,677)
	2012             Honey and Bee             Pollination and                       Total
	Nuc Sales          Swarm Removal
	Revenue                      17,263                         13,700                     30,963
	Cost of Sales               (7,094)                         (5,349)                  (12,443)
	Gross Profit        $  10,169                           8,351                 $  18,520
	Expenses                   (18,587)                       (18,587)                  (37,174)
	Net Loss                  $  (8,418)                   $  (10,236)               $ (18,654)
	For the period ended June 30, 2013 and 2012, depreciation expense and amortization of hive construction costs were allocated equally between segments.
	As of June 30, 2013 and 2012, the Company recorded depreciation expenses of $6,821 and $6,088, respectively.
	As of June 30, 2013 and 2012, the Company recorded amortization expenses of $4,586 and $3,956, respectively.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2013
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 9. INCOME TAXES
	No provision was made for income tax for the period ended June 30, 2013 and the year ended December 31, 2012. The Company, from the date of inception, has incurred net operating losses for tax purposes of approximately $137,322. The net operating loss carry-forward may be used to reduce taxable income through the year 2026. The availability of the Company's net operating loss carry-forwards is subject to limitation if there is a 50% or more change in the ownership of the Company's stock.
	There was no significant difference between reportable income tax and statutory income tax. A 100% valuation allowance has been established against the deferred tax asset, as the utilization of the loss carry-forwards cannot reasonably be assured. A reconciliation between the income taxes computed in the United States is as follows:
	June 30,           December 31,
	2013                     2012
	Deferred tax asset                                58,829                   47,829
	Valuation allowance                           (58,829)                 (47,829)
	0%                         0%
	US federal income tax rate                                         34.00%
	California foreign corporation tax rate                          8.84%
	42.84%
	Valuation allowance -                                                 (42.84%)
	Provision for income tax                                                 0

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2013
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS
	After June 30, 2013, related parties and stockholders loaned the company $1,060 for operations.  These loans carry simple interest of 10% and are due and payable December 31, 2013.
	Management performed an evaluation of the Company's activity through the date these financials were issued to determine if they must be reported.  The Management of the Company determined that there were no other reportable subsequent events to be disclosed.

Significant_Accounting_Policie

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2013
Significant Accounting Policies (Policies) [Abstract]
Accounting Policies
	The accompanying consolidated financial statements are unaudited, but in the opinion of management of Royal Bees Company, Inc. (the “Company”) contain all adjustments, which include normal recurring adjustments, necessary to present fairly the financial position at June 30, 2013, the results of operations and cash flows for the six months ended June 30, 2013 and 2012.  The balance sheet as of December 31, 2012 is derived from the Company's audited financial statements.
	Certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these financial statements are adequate to make the information presented therein not misleading. For further information, refer to the financial statements and the notes thereto included in the Company's Annual Report included with Form S-1 and amendments for the fiscal year ended December 31, 2012, as filed with the Securities and Exchange Commission.
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expense during the reporting period.  Actual results could differ from those estimates.
	The results of operations for the six months ended June 30, 2013 are not necessarily indicative of the results of operations to be expected for the full fiscal year ending December 31, 2013.
Nature of the business	Nature of the business
	The Company was incorporated under the laws of the State of Nevada on June 16, 2010. The Company's primary business is harvesting honey from their beehives as well as renting out their bees to pollinate fields for farmers and other agricultural ventures.
Pervasiveness of estimates	Pervasiveness of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, 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 these estimates.
Cash and cash equivalents	Cash and cash equivalents
	For financial statement presentation purposes, the Company considers all short term investments with a maturity date of three months or less to be cash equivalents.
Inventories	Inventories
	The Company inventories are comprised of honey (raw goods), containers and labels in which to package the honey for sale, and finished goods ready for sale. The Company accounts for its inventory by applying the lower of cost or market method, on a first-in, first-out (FIFO) basis.
Property and Equipment	Property and Equipment
	Property and equipment is stated at cost. Depreciation on property and equipment is calculated using the straight-line method over the estimated useful lives of the assets.
	Trucks and trailers	3 years
	Hive equipment	5 years
	Hive construction	3 years
	Expenditures for major renewals and betterments that extend the useful lives of the assets are capitalized and amortized over 3-5 years.  Expenditures for maintenance and repairs of the assets are charged to expense as incurred.
Loan Fees	Loan Fees
	Loan fees are stated at cost.  Amortization on loan fees is calculated using the straight-line method over the term of the loans.
Revenue Recognition	Revenue Recognition
	Wholesale revenues are recognized when the risks and rewards of ownership have passed to the customer, based on the terms of sale. This occurs upon shipment or upon receipt by the customer depending on the country of the sale and the agreement with the customer. Provisions for sales discounts, returns and miscellaneous claims from customers are made at the time of sale.
Income Tax	Income Tax
	The Company accounts for income taxes under ASC 740 "Income Taxes" which codified SFAS 109, "Accounting for Income Taxes." under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
Basic and Diluted Net Income (Loss) Per Share	Basic and Diluted Net Income (Loss) Per Share
	The Company computes net income (loss) per share in accordance with ASC 260 "Earnings Per Share" which codified SFAS No. 128. "Earnings per Share." ASC 260 requires presentation of both basic and diluted earnings per Share (EPS) on the face of the income statement. 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 Basic and Diluted Net Income (Loss) Per Share 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 dilutive potential shares if their effect is anti dilutive.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	Accounting Standard Codification ASC 825 "Financial  Instruments" codified Statement of financial accounting standard No. 107, Disclosures about fair value of financial instruments, requires that the Company disclose estimated fair values of financial instruments. Unless otherwise indicated, the fair values of all reported assets and liabilities, which represent financial instruments, none of which are held for trading purposes, approximate are carrying values of such amounts.
Stock-based compensation	Stock-based compensation
	ASC 718 "Compensation - Stock Compensation" codified SFAS No. 123 prescribes accounting and reporting standards for all stock-based compensation plans payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, may be classified as either equity or liabilities. The Company should determine if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity's past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity.
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50 "Equity - Based Payments to Non-Employees" which codified SFAS 123 and the Emerging Issues Task Force consensus in Issue No. 96-18 ("EITF 96-18"), "Accounting for Equity Instruments that are Issued to Other Than Employees for Acquiring or in Conjunction with Selling, Goods or Services". Measurement of share-based payment transactions with non-employees shall be based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction should be determined at the earlier of performance commitment date or performance completion date.
Issuance of shares for service	Issuance of shares for service
	The Company accounts for the issuance of equity instruments to acquire goods and services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably measurable.
Recent Pronouncements	Recent Pronouncements
	The following accounting pronouncements if implemented would have no effect on the financial statements of the Company.
	In May 2011, the FASB issued new authoritative guidance to provide a consistent definition of fair value and ensure that fair value measurements and disclosure requirements are similar between GAAP and International Financial Reporting Standards. This guidance changes certain fair value measurement principles and enhances the disclosure requirements for fair value measurements. This guidance is effective for interim and annual periods beginning after December 15, 2011 and is applied prospectively. The Company does not expect that the adoption of this guidance will have a material impact on its financial statements.
	In June 2011, the FASB issued ASU No. 2011-05, “Presentation of Comprehensive Income.” The guidance improves the comparability of financial reporting and facilitates the convergence of U.S. GAAP and IFRS by amending the guidance in ASC 220, Comprehensive Income.  Under the amended guidance, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, the entity is required to present on the face of the financial statements reclassification adjustments for items that are reclassified from other comprehensive income to net income in the statement(s) where the components of net income and the components of other comprehensive income are presented. This guidance is effective retrospectively for annual and interim periods beginning after December 15, 2011.  The adoption of the guidance is not expected to have a material impact on the Company's Consolidated Financial Statements or the Notes thereto.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's financial statements upon adoption.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Abstract]
Estimated useful lives of assets	Property and equipment is stated at cost. Depreciation on property and equipment is calculated using the straight-line method over the estimated useful lives of the assets.
	Trucks and trailers	3 years
	Hive equipment	5 years
	Hive construction	3 years

INVENTORY_Tables

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2013
INVENTORY (Tables) [Abstract]
Inventory	As of June 30, 2013 and 2012, the Company had inventory of $1,138 and $2,313, respectively, comprised of the following:
		2013	2012
	Raw honey	0	1,228
	Capitalized bee costs	665	365
	Containers & labels	473	720
	Total Inventory	$1,138	$2,313

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2013
PROPERTY AND EQUIPMENT (Tables) [Abstract]
Major classifications of property and equipment	The major classifications of equipment are summarized below:
		Estimated Life	6/30/13	6/30/12
	Trucks and trailer	3 years	36,414	36,414
	Equipment	5 years	7,521	7,521
	Gross Equipment		43,935	43,935
	Less: accumulated depreciation		-33,910	-20,268
	Net Equipment		10,025	23,667
	Hive construction	3 years	28,221	24,868
	Less:  accumulated amortization		-21,827	-12,823
	Net Hives		6,394	12,045

REVENUES_Tables

REVENUES (Tables)	6 Months Ended
	Jun. 30, 2013
REVENUES (Tables) [Abstract]
Revenues by product sales and services	The Company generates revenues from sales of honey harvested from its hives, rental of bees, sales of nucs (small clusters of bees with a queen) and swarm removal services.  In accordance with ASC-280-10, the Company uses the management method of reporting its business segment activities.  The segments were grouped by product sales and services to be provided. As of June 30, 2013 and 2012, revenue was generated as follows:
		6 Months Ended June 30, 2013	6 Months Ended June 30, 2012	6 Months Ended June 30, 2013	6 Months Ended June 30, 2012	6 Months Ended June 30, 2013	6 Months Ended June 30, 2012
		Honey and Bee Nuc Sales	Honey and Bee Nuc Sales	Pollination and Swarm Removal	Pollination and Swarm Removal	Total	Total
	Revenue	5,442	17,263	9,120	13,700	14,562	30,963
	Cost of Sales	-7,166	-7,094	-5,703	-5,349	-12,869	-12,443
	Gross Profit	($1,724)	$10,169	$3,417	8,351	$1,693	$18,520
	Expenses	-13,685	-18,587	-13,685	-18,587	-27,370	-37,174
	Net Loss	($15,409)	($8,418)	($10,268)	($10,236)	($25,677)	($18,654)

INCOME_TAXES_Tables

- INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2013
- INCOME TAXES (Tables) [Abstract]
Reconciliation of income taxes	There was no significant difference between reportable income tax and statutory income tax. A 100% valuation allowance has been established against the deferred tax asset, as the utilization of the loss carry-forwards cannot reasonably be assured. A reconciliation between the income taxes computed in the United States is as follows:
		6/30/13	12/31/12
	Deferred tax asset	58,829	47,829
	Valuation allowance	-58,829	-47,829
		0%	0%
Provision for income tax	US federal income tax rate	34.00%
	California foreign corporation tax rate	8.84%
		42.84%
	Valuation allowance -	-42.84%
	Provision for income tax	0

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Text)	6 Months Ended
	Jun. 30, 2013
Trucks and Trailer Equipment
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Useful Life	3 years
Property Plant and Equipment
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Useful Life	5 years
Hive Construction
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Useful Life	3 years

UNCERTAINTY_OF_ABILITY_TO_CONT1

UNCERTAINTY OF ABILITY TO CONTINUE AS A GOING CONCERN (Details Text) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Uncertainty Of Ability To Continue As Going Concern [Abstract]
Net accumulated losses	($137,323)	($111,646)
Working Capital deficiency	$123,144

INVENTORY_Details_1

INVENTORY (Details 1) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Inventory, Work in Process and Raw Materials [Abstract]
Raw honey	$0	$1,228
Capitalized bee costs	665	365
Containers & labels	473	720
Total Inventory	$1,138	$2,313

INVENTORY_Details_Text

INVENTORY (Details Text) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Inventory, Net [Abstract]
Total Inventory	$1,138	$2,313

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details 1) (USD $)	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012
Property, Plant and Equipment, Gross [Abstract]
Trucks and trailer	$36,414	$36,414	$36,414
Equipment	7,521	7,521	7,521
Gross Equipment	43,935		43,935
Less: accumulated depreciation	-33,910	-27,089	-20,268
Net Equipment	10,025		23,667
Hive construction	28,221	27,197	24,868
Less: accumulated amortization	-21,827		-12,823
Net Hives	$6,394		$12,045

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Text) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Depreciation, Depletion and Amortization [Abstract]
Depreciation expense	$6,821	$6,088	$6,821	$6,088
Amortization Expense	$4,586	$3,956	$4,586	$3,956

NOTES_PAYABLE_Details_Text

NOTES PAYABLE (Details Text) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
us-gaap_NotesPayableAbstract: notes payable [abstract]
Interest rate of borrowed funds	10.00%		10.00%
Notes Payable	$98,657	$81,247	$98,657	$81,247
Accrued interest on notes payable	21,537	12,580	21,537	12,580	16,782
Interest expenses	($2,492)	($1,883)	($4,816)	($3,558)

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Text) (USD $)	3 Months Ended			36 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2010	Jun. 30, 2013
RELATED PARTY TRANSACTIONS [Abstract]
Payment to Major Shareholder	$1,919	$8,435
Major Shareholder contribution				7,558
Loan assumed from Major Shareholder			$10,000

COMMON_STOCK_Details_Text

COMMON STOCK (Details Text) (USD $)	Jun. 30, 2013	Jun. 30, 2012	Aug. 31, 2010	Nov. 30, 2010	Nov. 08, 2010	Dec. 31, 2010	Dec. 20, 2010
			Founder's Stock Sold to Majority Shareholder	Round 1	Round 1	Round 2	Round 2
COMMON STOCK [Abstract]
Shares issued for cash			10,000,000	540,000		315,000
Price per share					$0.00		$0.10
Cash raised from sale			$1,000	$540		$31,500
Shares authorized	100,000,000	100,000,000
Par value of common stock authorized	$0.00	$0.00
Shares issued	10,855,000	10,855,000
Shares outstanding	10,855,000	10,855,000

REVENUES_Details_1

REVENUES (Details 1) (USD $)	3 Months Ended				6 Months Ended			12 Months Ended
	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2010	Dec. 31, 2011
REVENUES [Abstract]
Gross Profit	$2,267		$9,221		$1,693	$18,520
Net Loss	-7,354	-18,322	-10,491	-8,163	-25,677	-18,654	-21,422	-43,748
Honey and Bee Nuc Sales
REVENUES [Abstract]
Revenue					5,442	17,263
Cost of Sales					-7,166	-7,094
Gross Profit					-1,724	10,169
Expenses					-13,685	-18,587
Net Loss					-15,409	-8,418
Pollination and Swarm Removal
REVENUES [Abstract]
Revenue					9,120	13,700
Cost of Sales					-5,703	-5,349
Gross Profit					3,417	8,351
Expenses					-13,685	-18,587
Net Loss					-10,268	-10,236
Total
REVENUES [Abstract]
Revenue					14,562	30,963
Cost of Sales					-12,869	-12,443
Gross Profit					1,693	18,520
Expenses					-27,370	-37,174
Net Loss					($25,677)	($18,654)

REVENUES_Details_Text

REVENUES (Details Text) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Depreciation, Amortization and Accretion, Net [Abstract]
Depreciation expense	$6,821	$6,088	$6,821	$6,088
Amortization Expense	$4,586	$3,956	$4,586	$3,956

INCOME_TAXES_Details_1

- INCOME TAXES (Details 1) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Deferred Tax Assets, Net [Abstract]
Deferred tax asset	$58,829	$47,829
Valuation allowance	($58,829)	($47,829)
Difference	0.00%	0.00%

INCOME_TAXES_Details_2

- INCOME TAXES (Details 2) (USD $)	3 Months Ended
	Jun. 30, 2013
Effective Income Tax Rate Reconciliation, Percent [Abstract]
US federal income tax rate	34.00%
California foreign corporation tax rate	8.84%
Tax rate	42.84%
Valuation allowance -	-42.84%
Provision for income tax	$0

INCOME_TAXES_Details_Text

INCOME TAXES (Details Text) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Valuation Allowance [Abstract]
Net operating loss for tax purpose	($137,323)	($111,646)
valuation allowance against deferred tax asset	100.00%

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Text) (USD $)	6 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
SUBSEQUENT EVENTS [Abstract]
Loan from Related Parties and Stockholders	$1,060
Interest of loan from Related Parties and Stockholders		10.00%