Black Stallion Oil & Gas (BLKG) 10-Q 19 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	15-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Black Stallion Oil & Gas Inc.	'
Entity Central Index Key	'0001542335	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-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	'	43,872,000
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets:	'	'
Prepaid expenses	$2,458	$2,458
Total current assets	2,458	2,458
Intangible assets, net	6,950	6,950
TOTAL ASSETS	9,408	9,408
Current Liabilities:	'	'
Accounts payable and accrued liabilities	11,377	3,859
Short-term borrowings from related party	55,041	41,881
Total Liabilities	66,418	45,740
Stockholders' Equity	'	'
Common stock, $0.0001 par value; 6,000,000,000 shares authorized; 43,872,000 shares issued and outstanding at March 31, 2014 and at December 31, 2013	4,387	4,387
Additional paid-in capital	67,292	67,292
Deficit accumulated during development stage	-128,689	-108,011
Total Stockholders' (Deficit)/Equity	-57,010	-36,332
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$9,408	$9,408

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stockholders' Equity	'	'
Common stock, par value	$0.00	$0.00
Common stock, authorized	6,000,000,000	6,000,000,000
Common stock, issued	43,872,000	43,872,000
Common stock, outstanding	43,872,000	43,872,000

STATEMENTS_OF_OPERATIONS_Unaud

STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		30 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Statements Of Operations	'	'	'
Revenue	'	'	'
General and administrative:-	'	'	'
Consulting	'	4,000	16,000
Filing fees	1,868	873	11,052
Franchise tax	400	'	400
Other costs	2,006	156	4,637
Professional fees	'	'	'
Accounting	500	'	5,900
Audit fees	6,000	8,400	26,800
Legal fees	3,088	'	16,978
Setup costs	'	300	22,714
Rental expense	3,687	'	6,779
Research and development	3,129	'	17,429
Total operating expenses	-20,678	-13,729	-128,689
Net loss	($20,678)	($13,729)	($128,689)
Loss per common share - basic and diluted:	'	'	'
Loss per share attributable to common stockholders	'	'	'
Weighted average number of common shares outstanding	43,782,000	151,872,000	'

STATEMENT_OF_STOCKHOLDERS_DEFI

STATEMENT OF STOCKHOLDERS' DEFICIT (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit during Development Stage	Treasury Stock	Total
Beginning Balance, Amount at Sep. 14, 2011	'	'	'	'	'
Common stock issued for cash at $0.00017 per share, Shares	132,000,000	'	'	'	'
Common stock issued for cash at $0.00017 per share, Amount	$13,200	$8,800	'	'	$22,000
Loss for the year	'	'	-50	'	-50
Ending Balance, Amount at Dec. 31, 2011	13,200	8,800	-50	'	21,950
Ending Balance, Shares at Dec. 31, 2011	132,000,000	'	'	'	'
Common stock issued for cash at $0.0025 per share, Shares	19,872,000	'	'	'	'
Common stock issued for cash at $0.0025 per share, Amount	1,987	47,693	'	'	49,680
Loss for the year	'	'	-55,093	'	-55,093
Ending Balance, Amount at Dec. 31, 2012	15,187	56,493	-55,143	'	16,537
Ending Balance, Shares at Dec. 31, 2012	151,872,000	'	'	'	'
Acquisition of treasury stock, 108,000,000 shares for $1	'	'	'	-1	-1
Retirement of treasury stock, Shares	-108,000,000	'	'	'	'
Retirement of treasury stock, Amount	-10,800	10,799	'	1	'
Loss for the year	'	'	-52,868	'	-52,868
Ending Balance, Amount at Dec. 31, 2013	4,387	67,292	-108,011	'	-36,332
Ending Balance, Shares at Dec. 31, 2013	43,872,000	'	'	'	'
Loss for the year	'	'	-20,678	'	-20,678
Ending Balance, Amount at Mar. 31, 2014	$4,387	$67,292	($128,689)	'	($57,010)
Ending Balance, Shares at Mar. 31, 2014	43,872,000	'	'	'	'

STATEMENTS_OF_CASH_FLOWS_Unaud

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended		30 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Cash Flows from Operating Activities	'	'	'
Net loss	($20,678)	($13,729)	($128,689)
Changes in operating assets and liabilities:	'	'	'
Accounts receivable and prepaid expenses	'	'	-2,458
Accounts payable and accrued expenses	7,518	-14,110	11,377
Net cash used in operating activities	-13,160	-27,839	-119,770
Cash Flows from Investing Activities	'	'	'
Purchase of intangible assets	'	'	-6,950
Net cash used in Investing Activities	'	'	-6,950
Cash Flows from Financing Activities	'	'	'
Proceeds from short-term borrowings	13,160	'	55,040
Proceeds from issuance of common stock	'	'	71,680
Net cash provided by financing activities	13,160	'	126,720
Decrease in cash and cash equivalents	'	-27,839	'
Cash and cash equivalents at beginning of the period	'	32,311	'
Cash and cash equivalents at end of the period	'	$4,472	'

NATURE_OF_BUSINESS_AND_BASIS_O

NATURE OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
Nature Of Business And Basis Of Presentation	'
NOTE 1 - NATURE OF BUSINESS AND BASIS OF PRESENTATION	'
	Black Stallion Oil & Gas Inc (the “Company”) is a Delaware corporation. The Company is in the exploration stage as defined by Accounting Standards Codification 915 (ASC 915), “Accounting and reporting by Development Stage Enterprises” as interpreted by the Securities and Exchange Commission in its Industry Guides for oil and gas companies.
	The Company is devoting substantially all of its efforts to development of its business plans.
	On September 10, 2013, the Company changed its name to Black Stallion Oil & Gas Inc (formerly Secure IT Corp) and changed its business plan to that of exploration and development of oil and gas properties.
	Basis of Presentation
	The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
	These financial statements are presented in US dollars.
	Fiscal Year End
	The Corporation has adopted a fiscal year end of December 31.
	Unaudited Interim Financial Statements
	The interim financial statements of the Company as of March 31, 2014, and for the periods then ended, and cumulative from inception, are unaudited. However, in the opinion of management, the interim financial statements include all adjustments, consisting of only normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2014, and the results of its operations and its cash flows for the three month periods ended March 31, 2014, and cumulative from inception. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2014. The accompanying financial statements and notes thereto do not reflect all disclosures required under accounting principles generally accepted in the United States. Refer to the Company’s audited financial statements as of December 31, 2013, filed with the SEC, for additional information, including significant accounting policies.
	Going concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As at March 31, 2014 the Company has negative working capital of $63,960 and accumulated losses from operations of $128,689 and has earned no revenues since inception. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending December 31, 2014.
	The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings.
	These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 date of the financial statements and the reported amounts or revenues and expenses during the reporting period. Actual results could differ from those estimates.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies	'
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	The principal accounting policies are set out below, these policies have been consistently applied to the period presented, unless otherwise stated:
	Cash and cash equivalents
	Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.
	Property, plant and equipment
	The Company does not own any property, plant and equipment.
	Intellectual Properties
	The Company has adopted the provisions of ASC 350-50, Website Development Costs. All costs incurred during the planning phase of a website are expensed as research and development.
	Costs incurred in the development stage, including the purchase of a domain name, are capitalized and reviewed annually for impairment.
	Expenses subsequent to the launch will be expensed as research and development expenses. The Company will expense upgrades and revisions to its website as incurred.
	Once the website is available for use, the asset will be amortized over its useful life on a straight line basis, estimated to be 3 years, and is tested for impairment annually.
	Oil and natural gas properties
	The Company follows the full-cost method of accounting for oil and gas properties. Accordingly, all costs associated with acquisition, exploration and development of oil and gas reserves, including directly related overhead costs, are capitalized.
	All capitalized costs of oil and gas properties, including the estimated future costs to develop proved reserves, are amortized on the unit-of-production method using estimates of proved reserves. Investments in unproved properties and major development projects are not amortized until proved reserves associated with the projects can be determined or until impairment occurs. If the results of an assessment indicate that the properties are impaired, the amount of the impairment is included in loss from continuing operations before income taxes and the adjusted carrying amount of the unproved properties is amortized on the unit-of-production method.
	Impairment of Long Lived Assets
	The Company reviews and evaluates long-term assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under ASC 360-10-35-17 if events or circumstances indicate that their carrying amount might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using the rules of ASC 930-360-35 Asset Impairment, and 360-10-15-3 through 15-5, Impairment or Disposal of Long-Term Assets.
	Accounts payable and accrued liabilities
	Accounts payable and accrued liabilities are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.
	Earnings per share
	The Company computes net loss per share in accordance with ASC 260, "Earnings per Share" ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise options granted to employees. As at March 31, 2014, the Company had no potentially dilutive shares.
	Income taxes
	Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	Treasury Stock
	We account for treasury stock under the cost method. When treasury stock is re-issued at a price higher than its cost, the difference is recorded as a component of additional paid-in-capital in our Balance Sheets. When treasury stock is re-issued at a price lower than its cost, the difference is recorded as a component of additional paid-in-capital to the extent that there are gains to offset the losses. If there are no treasury stock gains in additional paid-in-capital, the losses upon re-issuance of treasury stock are recorded as a component of retained earnings in our Balance Sheets. The Company’s accounting policy upon the formal retirement of treasury stock is to deduct its par value from Common Stock and to reflect any excess of cost over par value as a deduction from Additional Paid-in Capital.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2014
Intangible Assets	'
NOTE 3 - INTANGIBLE ASSETS	'
	Intangible assets consist of capitalised website development costs. As of March 31, 2014, development costs of $6,950 relating to website creation, development and launch have been capitalised. Expenses incurred during the planning phase amounting to $17,429 have been expensed as research and development.

SHORTTERM_BORROWINGS_FROM_RELA

SHORT-TERM BORROWINGS FROM RELATED PARTY	3 Months Ended
	Mar. 31, 2014
Short-Term Borrowings From Related Party	'
NOTE 4 - SHORT-TERM BORROWINGS FROM RELATED PARTY	'
		31-Mar		31-Dec
		2014		2013
		$			$
	Loans from related parties		55,041		41,881

STOCKHOLDERS_DEFICIT

STOCKHOLDER'S DEFICIT	3 Months Ended
	Mar. 31, 2014
Stockholders Deficit	'
NOTE 5 - STOCKHOLDER'S DEFICIT	'
	Common Stock
	On September 30, 2011, the Company issued 132,000,000 shares of common stock to the directors of the Company at a price of $0.00017 per share, for $22,000.
	On September 10, 2012, the Company issued 19,872,000 free trading shares of common stock at $0.0025 per share to a total of 46 stockholders for consideration of $49,680.
	On September 9, 2013, the Director then approved a sixty new, for one old share in a forward split of the Company's outstanding shares of common stock. All share and per share data in the accompanying financial statements and footnotes has been adjusted retrospectively for the effects of the stock split.
	On September 9, 2013, the Company entered into a share cancellation/return to treasury agreement with Mr. George Drazenovic, the Company's president; wherein Mr. Drazenovic agreed to the cancellation and return to treasury of 108,000,000 shares of common stock of our company for $1.
	Treasury Stock
	Retirement of Treasury Stock
	On September 9, 2013, the Company retired 108,000,000 shares of common stock. These retired shares are now included in the Company’s pool of authorized but unissued shares.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Taxes	'
NOTE 6 - INCOME TAXES	'
	The provision (benefit) for income taxes for the periods ended March 31, 2014 and 2013 were as follows (assuming a 15% effective tax rate):
		31-Mar			31-Mar
		2014			2013
		$			$
	Current Tax Provision
	Federal-
	Taxable income
	Total current tax provision		-			-
			-			-
	Deferred Tax Provision
	Federal-
	Loss carry forwards		3,102			2,059
	Change in valuation allowance		(3,102	)		(2,059	)
	Total deferred tax provision		-			-
	The Company had deferred income tax assets as of March 31, 2014 and December 31, 2013 as follows:
		31-Mar			31-Dec
		2014			2013
		$			$
	Loss carry forwards		19,303			16,201
	Less - Valuation allowance		(19,303	)		(16,201	)
			-			-
	The Company provided a valuation allowance equal to the deferred income tax assets for periods ended March 31, 2014 and December 31, 2013 because it is not presently known whether future taxable income will be sufficient to utilize the loss carryforwards.
	As of March 31, 2014, the Company had approximately $128,689 in tax loss carryforwards that can be utilized future periods to reduce taxable income, and expire by the year 2033.
	The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits.
	The federal income tax returns of the Company are subject to examination by the IRS, generally for three years after they are filed.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions	'
NOTE 7 - RELATED PARTY TRANSACTIONS	'
	Details of transactions between the Company and related parties are disclosed below:
	The following entities have been identified as related parties :
	George Drazenovic - Director and greater than 10% stockholder
		31-Mar		31-Dec
		2014		2013
		$		$
	The following transactions were carried out with related parties:
	Balance sheets:
	Short-term borrowings - Director		55,041		41,881
	From time to time, the director and stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand.

RECENT_ACCOUNTING_STANDARDS_UP

RECENT ACCOUNTING STANDARDS UPDATES	3 Months Ended
	Mar. 31, 2014
Recent Accounting Standards Updates	'
NOTE 8 - RECENT ACCOUNTING STANDARDS UPDATES	'
	The Company does not expect that the adoption of any recent accounting pronouncements will have a material impact to its financial statements.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events	'
NOTE 9 - SUBSEQUENT EVENTS	'
	On February 23, 2014 the Company entered into a Lease Assignment Agreement with West Bakken Energy Holdings Ltd to acquire from an unaffiliated oil and gas company, an undivided 100% interests (a 50% working interest) in certain oil and gas properties, comprising approximately 12,233,93 acres of land located in Montana, United States.
	As consideration, the Company has agreed to issue 1,100,000 shares of common stock to West Bakken Energy Holdings Ltd at a purchase price of $0.50 per share of common stock, for a total proceeds of $550,000. As of the date of this quarterly report the shares have not yet been issued by the Company.
	In accordance with ASC 855-10, Company management reviewed all material events through the date of this report and determined that there are no additional material subsequent events to report.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Policies	'
Basis of Presentation	'
	The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
	These financial statements are presented in US dollars.
Fiscal Year End	'
	The Corporation has adopted a fiscal year end of December 31.
Unaudited Interim Financial Statements	'
	The interim financial statements of the Company as of March 31, 2014, and for the periods then ended, and cumulative from inception, are unaudited. However, in the opinion of management, the interim financial statements include all adjustments, consisting of only normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2014, and the results of its operations and its cash flows for the three month periods ended March 31, 2014, and cumulative from inception. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2014. The accompanying financial statements and notes thereto do not reflect all disclosures required under accounting principles generally accepted in the United States. Refer to the Company’s audited financial statements as of December 31, 2013, filed with the SEC, for additional information, including significant accounting policies.
Going concern	'
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As at March 31, 2014 the Company has negative working capital of $63,960 and accumulated losses from operations of $128,689 and has earned no revenues since inception. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending December 31, 2014.
	The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings.
	These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Use of Estimates	'
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 date of the financial statements and the reported amounts or revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	'
	Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.
Property, plant and equipment	'
	The Company does not own any property, plant and equipment.
Intellectual Properties	'
	The Company has adopted the provisions of ASC 350-50, Website Development Costs. All costs incurred during the planning phase of a website are expensed as research and development.
	Costs incurred in the development stage, including the purchase of a domain name, are capitalized and reviewed annually for impairment.
	Expenses subsequent to the launch will be expensed as research and development expenses. The Company will expense upgrades and revisions to its website as incurred.
	Once the website is available for use, the asset will be amortized over its useful life on a straight line basis, estimated to be 3 years, and is tested for impairment annually.
Oil and natural gas properties	'
	The Company follows the full-cost method of accounting for oil and gas properties. Accordingly, all costs associated with acquisition, exploration and development of oil and gas reserves, including directly related overhead costs, are capitalized.
	All capitalized costs of oil and gas properties, including the estimated future costs to develop proved reserves, are amortized on the unit-of-production method using estimates of proved reserves. Investments in unproved properties and major development projects are not amortized until proved reserves associated with the projects can be determined or until impairment occurs. If the results of an assessment indicate that the properties are impaired, the amount of the impairment is included in loss from continuing operations before income taxes and the adjusted carrying amount of the unproved properties is amortized on the unit-of-production method.
Impairment of Long Lived Assets	'
	The Company reviews and evaluates long-term assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under ASC 360-10-35-17 if events or circumstances indicate that their carrying amount might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using the rules of ASC 930-360-35 Asset Impairment, and 360-10-15-3 through 15-5, Impairment or Disposal of Long-Term Assets.
Accounts payable and accrued expenses	'
	Accounts payable and accrued liabilities are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.
Earnings per Share	'
	The Company computes net loss per share in accordance with ASC 260, "Earnings per Share" ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise options granted to employees. As at March 31, 2014, the Company had no potentially dilutive shares.
Income Taxes	'
	Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Treasury Stock	'
	We account for treasury stock under the cost method. When treasury stock is re-issued at a price higher than its cost, the difference is recorded as a component of additional paid-in-capital in our Balance Sheets. When treasury stock is re-issued at a price lower than its cost, the difference is recorded as a component of additional paid-in-capital to the extent that there are gains to offset the losses. If there are no treasury stock gains in additional paid-in-capital, the losses upon re-issuance of treasury stock are recorded as a component of retained earnings in our Balance Sheets. The Company’s accounting policy upon the formal retirement of treasury stock is to deduct its par value from Common Stock and to reflect any excess of cost over par value as a deduction from Additional Paid-in Capital.

SHORTTERM_BORROWINGS_FROM_RELA1

SHORT-TERM BORROWINGS FROM RELATED PARTY (Tables)	3 Months Ended
	Mar. 31, 2014
Short-Term Borrowings From Related Party Tables	'
Short term borrowings	'
		31-Mar		31-Dec
		2014		2013
		$			$
	Loans from related parties		55,041		41,881

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2014
Income Taxes Tables	'
The provision (benefit) for income taxes for the periods ended March 31, 2014 and 2013 were as follows (assuming a 15% effective tax rate):	'
	The provision (benefit) for income taxes for the periods ended March 31, 2014 and 2013 were as follows (assuming a 15% effective tax rate):
		31-Mar			31-Mar
		2014			2013
		$			$
	Current Tax Provision
	Federal-
	Taxable income
	Total current tax provision		-			-
			-			-
	Deferred Tax Provision
	Federal-
	Loss carry forwards		3,102			2,059
	Change in valuation allowance		(3,102	)		(2,059	)
	Total deferred tax provision		-			-
The Company had deferred income tax assets as of March 31, 2014 and December 31, 2013 as follows:	'
	The Company had deferred income tax assets as of March 31, 2014 and December 31, 2013 as follows:
		31-Mar			31-Dec
		2014			2013
		$			$
	Loss carry forwards		19,303			16,201
	Less - Valuation allowance		(19,303	)		(16,201
			-			-

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2014
Related Party Transactions Tables	'
Schedule of transactions between the Company and related parties	'
		31-Mar		31-Dec
		2014		2013
		$		$
	The following transactions were carried out with related parties:
	Balance sheets:
	Short-term borrowings - Director		55,041		41,881

NATURE_OF_BUSINESS_AND_BASIS_O1

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Details Narrative) (USD $)	Mar. 31, 2014
Nature Of Business And Basis Of Presentation Details Narrative	'
Accumulated deficit	$128,689
Working capital deficit	$63,960

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Research and development	$17,429
Website development cost	$6,950

SHORTTERM_BORROWINGS_FROM_RELA2

SHORT-TERM BORROWINGS FROM RELATED PARTY (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Short-Term Borrowings From Related Party Details	'	'
Loans from related parties	$55,041	$41,881

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Federal	'	'
Taxable income	'	'
Total current tax provision	'	'
Federal	'	'
Loss carry forwards	3,102	2,059
Change in valuation allowance	-3,102	-2,059
Total deferred tax provision	'	'

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Income Taxes	'	'
Loss carryforwards	$19,303	$16,201
Less - valuation allowance	-19,303	-16,201
Total net deferred tax assets	'	'

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Income Taxes Details Narrative	'
Tax loss carry forwards	$128,689
Expiry Year	'2033

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Balance sheets:	'	'
Loan from related party	$55,041	$41,881