MJ Biotech (MJTV) 10-K11 Apr 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Apr. 03, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Entity Registrant Name	'BullsNBears.com, Inc.	'	'
Entity Central Index Key	'0001543272	'	'
Current Fiscal Year End Date	'--12-31	'	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	11,680,000	'
Entity Public Float	'	'	$2,980,000

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash	$829	$10,673
Other current assets	735	96
Total Current Assets	1,564	10,769
Property and equipment, net of accumulated depreciation of $8,180 and $932, respectively	19,140	20,023
Intangible asset, net of accumulated amortization of $36,250 and $6,250	113,750	143,750
TOTAL ASSETS	134,454	174,542
CURRENT LIABILITIES	'	'
Accounts payable	15,452	21,536
Accounts payable - related party	207,800	87,932
Note payable - related party	120,790	150,000
Convertible notes payable - related party	21,716	51,924
Convertible notes payable	977,200	'
Accrued interest payable	32,199	'
Accrued interest payable - related party	2,535	2,138
Total Current Liabilities	1,377,692	313,530
Total Liabilities	1,377,692	313,530
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Preferred stock; $0.0001 par value, 20,000,000 shares authorized, no shares issued or outstanding	'	'
Common stock; $0.0001 par value, 100,000,000 shares authorized, 11,680,000 and 11,680,000 shares issued and outstanding, respectively	1,168	1,168
Additional paid-in capital	218,458	218,458
Deficit accumulated in the development stage	-1,462,864	-358,614
Total Stockholders' Equity (Deficit)	-1,243,238	-138,988
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$134,454	$174,542

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Balance Sheets [Abstract]	'	'
Property and equipment, accumulated depreciation	$8,180	$932
Intangible asset, accumulated amortization	$36,250	$6,250
Preferred Stock, par value per share	$0.00	$0.00
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common shares, par value per share	$0.00	$0.00
Common shares, shares authorized	100,000,000	100,000,000
Common shares, shares issued	11,680,000	11,680,000
Common shares, shares outstanding	11,680,000	11,680,000

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended		36 Months Ended
Statements of Operations (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Statements of Operations [Abstract]	'	'	'
REVENUES	$1,517	'	$1,517
OPERATING EXPENSES	'	'	'
Subscription content expense	36,760	'	36,760
Depreciation and amortization expense	37,248	7,182	44,430
Warrant re-pricing expense	'	164,508	164,508
General and administrative	960,238	184,668	1,145,024
Total Operating Expenses	1,034,246	356,358	1,390,722
OPERATING LOSS	1,032,729	356,358	1,389,205
OTHER INCOME (EXPENSE)	'	'	'
Interest income	1	'	1
Interest expense	-71,522	-2,138	-73,660
Total Other Income (Expense)	-71,521	-2,138	-73,659
NET LOSS	($1,104,250)	($358,496)	($1,462,864)
BASIC NET LOSS PER COMMON SHARE	($0.09)	($0.03)	'
BASIC WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	11,680,000	11,214,153	'

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (Deficit) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit During the Development Stage [Member]
Balance at Dec. 29, 2010	'	'	'	'
Balance, shares at Dec. 29, 2010	'	'	'	'
Common stock issued per court order	118	118	'	'
Common stock issued per court order, shares	'	1,180,000	'	'
Net loss	-118	'	'	-118
Balance at Dec. 31, 2010	'	118	'	-118
Balance, shares at Dec. 31, 2010	'	1,180,000	'	'
Common stock issued for cash	5,000	1,000	4,000	'
Common stock issued for cash, shares	'	10,000,000	'	'
Net loss	'	'	'	'
Balance at Dec. 31, 2011	5,000	1,118	4,000	-118
Balance, shares at Dec. 31, 2011	'	11,180,000	'	'
Common stock issued for cash	50,000	50	49,950	'
Common stock issued for cash, shares	'	500,000	'	'
Warrant re-pricing expense	164,508	'	164,508	'
Net loss	-358,496	'	'	-358,496
Balance at Dec. 31, 2012	-138,988	1,168	218,458	-358,614
Balance, shares at Dec. 31, 2012	11,680,000	11,680,000	'	'
Net loss	-1,104,250	'	'	-1,104,250
Balance at Dec. 31, 2013	($1,243,238)	$1,168	$218,458	($1,462,864)
Balance, shares at Dec. 31, 2013	11,680,000	11,680,000	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended		36 Months Ended
Statements of Cash Flows (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'
Net loss	($1,104,250)	($358,496)	($1,462,864)
Items to reconcile net loss to net cash used in operating activities:	'	'	'
Depreciation and amortization	37,248	7,182	44,430
Common stock issued for settlement	'	'	118
Warrant re-pricing expense	'	164,508	164,508
Changes in operating assets and liabilities:	'	'	'
Increase in other assets	-639	-96	-735
Increase in accounts payable and accrued liabilities	26,114	21,536	47,650
Increase (decrease) in related party accounts payable and accrued interest	120,265	90,070	210,335
Net Cash Used in Operating Activities	-921,262	-75,296	-996,558
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Purchase of property and equipment	-6,364	'	-6,364
Net Cash Provided by Financing Activities	-6,364	'	-6,364
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'
Proceeds from convertible notes payable	977,200	'	977,200
Proceeds from notes payable, related party	143,900	'	143,900
Proceeds from convertible note payable, related party	'	30,969	30,969
Payments on notes and convertible notes payable, related party	-203,318	'	-203,318
Common stock issued for cash	'	50,000	55,000
Net Cash Provided by Financing Activities	917,782	80,969	1,003,751
(DECREASE) INCREASE IN CASH	-9,844	5,673	829
CASH AT BEGINNING OF PERIOD	10,673	5,000	'
CASH AT END OF PERIOD	829	10,673	829
CASH PAID FOR:	'	'	'
Interest	38,926	'	'
Income taxes	'	'	'
NON-CASH INVESTING AND FINANCING TRANSACTIONS	'	'	'
Note payable issued for intangible assets	'	150,000	150,000
Related party convertible note payable issued for fixed assets	'	$20,955	$20,955

ORGANIZATION_AND_SIGNIFICANT_A

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

	The financial statements presented are those of BullsnBears.com, Inc. (the Company) (Formerly Spicy Gourmet Manufacturing, Inc.), a Delaware corporation. The Company was incorporated on December 30, 2010, under the laws of the State of Delaware. During November 2012, The Company changed its name from Spicy Gourmet Manufacturing, Inc. to BullsnBears.com, Inc.

	The Company owns the Universal Resource Locators (URL) domain name and websites of bullsnbears.com and bullnbearsinfo.com and is in the process of developing a Financial Networking portal to fill the gap that currently exists between the financial community and investors. The financial social media network will provide information and business gathering place for investors, public and private companies, brokers, Securities and Exchange Commission attorneys and accounting firms all in one location.

	Accounting Methods

	The Company's financial statements are prepared using the accrual method of accounting. The Company has elected a calendar year-end.

	Basic and Diluted Loss Per Share

	The Company presents 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 including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The Company had net losses as of December 31, 2013 and 2012, so the diluted EPS excluded all dilutive potential shares in the diluted EPS because there effect is anti-dilutive.

	Cash Equivalents

	The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents.

	Use of Estimates

	The preparation of financial statements 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 of revenues and expenses during the reporting period. Actual results could differ from those estimates.

	Revenue Recognition

	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience. The Company has recognized minimal revenue since inception.

	Income Taxes

	The Company files income tax returns in the U.S. federal jurisdiction, and the state of Florida. The Company's policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.

	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

	Net deferred tax assets consist of the following components as of December 31, 2013 and 2012:


		2013			2012
	Deferred tax assets:
	Net operating loss carry forward	$	368,649		$	27,400
	Accrued expenses		33,433			37,219
	Valuation allowance		(402,082	)		(64,619	)
	Net deferred tax asset	$	-		$	-

	The federal income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate of 34% to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:


		2013			2012
	Pre-tax book income (loss)	$	(1,104,250	)	$	(358,496	)
	Meals and entertainment		5,484			809
	Related party accruals		33,433			37,219
	Warrant expense		-			164,508
	Net operating loss carry forward		1,084,263			83,829
	Valuation allowance		(18,930	)		72,131
	Federal Income Tax	$	-		$	-

	The Company had net operating losses of approximately $1,084,263 that expire in years through 2033. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.

	Stock-Based Compensation

	The Company records stock-based compensation using the fair value method. Equity instruments issued to employees and the cost of the services received as consideration are accounted for in accordance with ASC 718 "Stock Compensation" and are measured and recognized based on the fair value of the equity instruments issued. All transactions with non-employees in which goods or services are the consideration received for the issuance of equity instruments are accounted for in accordance with ASC 515 "Equity-Based Payments to Non-Employees", based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.

	New Accounting Pronouncements

	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Long Lived Assets

Periodically the Company assesses potential impairment of its long-lived assets, which include property, equipment and acquired intangible assets, in accordance with the provisions of ASC Topic 360, "Property, Plant and Equipment." The Company recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets' carrying values. An impairment loss would be recognized in the amount by which the recorded value of the asset exceeds the fair value of the asset, measured by the quoted market price of an asset or an estimate based on the best information available in the circumstances. There were no such losses recognized during 2013 or 2012.

Property, Equipment and Intangible Assets

Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Intangible assets consist of acquired web site domains and web site content and are carried at cost, less accumulated amortization.

Depreciation and amortization is provided principally on the straight-line basis method over the estimated useful lives of the assets.

Development Stage Company

Based on the Company's business plan, it is a development stage Company since planned principal operations have not yet commenced. Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply to developing enterprises. As a development stage enterprise, the Company discloses its retained earnings (or deficit accumulated) during the development stage and the cumulative statements of operations and cash flows from commencement of development stage to the current balance sheet date. The development stage began on December 30, 2010 when the Company was organized.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Dec. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
PROPERTY AND EQUIPMENT	'
	NOTE 2 - PROPERTY AND EQUIPMENT

	Property and equipment are carried at cost, less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing assets. Maintenance and repairs are charged to current operations as incurred. Upon sale, retirement, or other disposition of these assets, the costs and related accumulated depreciation are removed from the respective accounts, and any gain or loss on the disposition is included in other income. Depreciation expense is computed using the straight-line method over lives from three to five years.

	Property and equipment and accumulated depreciation are as follows:


		December 31,
		2013			2012
	Furniture and fixtures	$	7,932		$	5,375
	Computer and office equipment		19,388			15,580
	Less: Accumulated depreciation		(8,180	)		(932	)
	Total fixed assets	$	19,140		$	20,023

	Depreciation expense for the years ended December 31, 2013 and 2012 was $7,248 and $932, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
INTANGIBLE ASSETS	Dec. 31, 2013
INTANGIBLE ASSETS [Abstract]	'
INTANGIBLE ASSETS	'
	NOTE 3 - INTANGIBLE ASSETS

	During October 2012, the Company entered into an Asset Purchase Agreement and a Promissory Note (see Note 4) in the amount of $150,000 for the URL domain names and websites of the Company with a current officer and director of the Company, prior to joining the Company. The assets were capitalized and are being amortized over their estimated useful of 5 years. The website was placed into service during October 2012. Amortization expense for the years ended December 31, 2013 and 2012 was $30,000 and $6,250, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 - RELATED PARTY TRANSACTIONS

	Notes and Convertible Notes Payable

	On October 20, 2012, in accordance with an Asset Purchase Agreement (see Note 3), the Company and a current officer and director of the Company entered into a one year, 6% Promissory Note for $150,000, prior to joining the Company. During the year ended December 31, 2013, the Company repaid the note and a total of $2,405 in accrued interest.

	On October 31, 2012, the Company and an officer and director of the Company entered into a one year, 10% Senior Convertible Note for office equipment totaling $20,955 and supplies totaling $761, or a total of $21,716. The principal amount of the Senior Convertible Note can be convertible, at the sole option of the holder and in whole or in part, into shares of common stock of the Company at a conversion price to be determined by the Board of Directors of the Company at or prior to the maturity date. The Senior Convertible Note and the payment of the principal thereof and interest thereon shall at all times and in all respects constitute the Senior Indebtedness of the Company and shall not be junior or subordinate in right of payment to any other indebtedness of the Company. Accrued interest on the Senior Convertible Note totaled $2,535 and $363 at December 31, 2013 and December 31, 2012, respectively.

	On December 31, 2012, the Company and an officer and director of the Company entered into a one-year, 10% Senior Convertible Note for cash advances totaling $20,700 and expenses paid on behalf of the company totaling $9,508, or a total of $30,208. During the year ended December 31, 2013, the Company repaid the note and a total of $375 in accrued interest.

	During the year ended December 31, 2013, the Company borrowed a total of $143,900 in unsecured short-term loans from an officer and director of the Company and repaid $23,110. At December 31, 2013, $120,790 of the short-term loans was outstanding and are accruing interest at 6% per annum. During the year ended December 31, 2013, the Company repaid $23,110 principal and $2,166 in accrued interest.

	Office Space

	The Company paid an officer for rent on the office space it occupies through December 4, 2013, when the lease was assigned over to the Company. At December 31, 2013 and 2012, The Company owes the officer $0 and $9,432, respectively, in past due rent which is included in accounts payable, related party.

	Consulting Expense

	At December 31, 2012, the Company owed a now ex-officer $22,500 for consulting expense which is included in accounts payable, related party.

	At December 31, 2013 and 2012, the Company owes an officer $207,800 and $56,000, respectively, for consulting expense which is included in accounts payable, related party.

CONVERTIBLE_PROMISSORY_NOTES_P

CONVERTIBLE PROMISSORY NOTES PAYABLE	12 Months Ended
CONVERTIBLE PROMISSORY NOTES PAYABLE	Dec. 31, 2013
CONVERTIBLE PROMISSORY NOTES PAYABLE [Abstract]	'
CONVERTIBLE PROMISSORY NOTES PAYABLE	'
	NOTE 5 - CONVERTIBLE PROMISSORY NOTES PAYABLE

	During the year ended December 31, 2013, the Company issued Convertible Promissory Notes (the "Notes") for cash totaling $977,200. The Notes bear interest at 10% per annum, are unsecured and due in one year from the date of issuance. At the maturity date, the holders of the Notes have the right to convert the unpaid principal and accrued interest into shares of common stock of the Company at a price of $1.00 per share. Accrued interest on the Notes was $32,199 at December 31, 2013.

COMMON_STOCK_AND_COMMON_STOCK_

COMMON STOCK AND COMMON STOCK WARRANTS	12 Months Ended
COMMON STOCK AND COMMON STOCK WARRANTS	Dec. 31, 2013
COMMON STOCK AND COMMON STOCK WARRANTS [Abstract]	'
COMMON STOCK AND COMMON STOCK WARRANTS	'
	NOTE 6 - COMMON STOCK AND COMMON STOCK WARRANTS

	Common Stock

	The Company's first issuance of common stock, totaling 1,180,000 shares, took place on December 30, 2010 pursuant to the Chapter 11 Plan of Reorganization confirmed by the U.S. Bankruptcy Court (the Court) in the matter of Spicy Gourmet Organics, Inc. ("SGO"). The Court ordered the distribution of shares in Organic Spice Imports, Inc. to all general unsecured creditors of SGO, with these creditors to receive their PRO RATA share (according to amount of debt held) of a pool of 80,000 shares in the company. The Court also ordered the issuance of 100,000 shares in the company to the sole shareholder of SGO. The Court also ordered the distribution of 1,000,000 shares in the company to the administrative creditors of SGO; these creditors received one share of common stock in the company for each $0.05 of SGO's administrative debt, which they held.

	On June 30, 2011 the Company's former officers acquired a total of 10,000,000 common shares from the Issuer in a private placement. The shares were purchased at the price of $0.0005 per share for a total of $5,000.

	On December 6, 2012, The Company sold 500,000 shares of its common stock for cash of $50,000, or $0.10 per share.

	Common Stock Warrants

	On December 30, 2010, The Court also ordered the distribution of warrants in the Company to all administrative creditors of SGO, with these creditors to receive five warrants in the company for each $0.05 of SGO's administrative debt which they held. These creditors received an aggregate of 5,000,000 warrants consisting of 1,000,000 "A Warrants" each convertible into one share of common stock at an exercise price of $3.00; 1,000,000 "B Warrants" each convertible into one share of common stock at an exercise price of $4.00; 1,000,000 "C Warrants" each convertible into one share of common stock at an exercise price of $5.00; 1,000,000 "D Warrants" each convertible into one share of common stock at an exercise price of $6.00; and 1,000,000 "E Warrants" each convertible into one share of common stock at an exercise price of $7.00. All warrants are exercisable at any time prior to November 19, 2015.

	During October 2012, the Company agreed to reduce the exercise price of the outstanding warrants to $0.25 per share. As a result, the reduction of exercise price is considered a modification in accordance with ASC 718, whereby the difference in the fair value of the warrants measured immediate preceding and at the modification date of $164,508 was recognized as expense upon modification.

	The fair value of the warrants was computed using the Black-Scholes pricing model with the following assumptions:


	Expected Term	3 years
	Expected volatility	255.30%
	Risk free interest rate	0.39%
	Expected dividend yield	0.00%

	The following table summarizes the outstanding warrants and associated activity for the years ended December 31, 2012 and 2013:


			Number of		Weighted		Weighted
			Warrants		Average		Average
			Outstanding		Price		Remaining
							Contractual
							Life
	Balance, December 31, 2011			5,000,000		5		3.89
	Granted			-		-		-
	Exercised			-		-		-
	Expired			-		-		-
	Balance, December 31, 2012			5,000,000		0.25		2.89
	Granted			-		-		-
	Exercised			-		-		-
	Expired			-		-		-
	Balance, December 31, 2013			5,000,000	$	0.25		1.89

	The aggregate intrinsic value of the above warrants as of December 31, 2013 and 2012 was $12,500,000 and $13,750,000, respectively, based on a quoted market price of the Company's common stock of $2.50 and $3.00 per share, respectively.

GOING_CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Dec. 31, 2013
Going Concern [Abstract]	'
GOING CONCERN	'
	NOTE 7 - GOING CONCERN

	The Company's financial statements are prepared using Generally Accepted Accounting Principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has recently accumulated significant losses and has negative working capital. All of these items raise substantial doubt about its ability to continue as a going concern. Management's plans with respect to alleviating the adverse financial conditions that caused management to express substantial doubt about the Company's ability to continue as a going concern are as follows:

	The Company is currently trying to raise new debt or equity to continue developing and marketing the BullsnBear.com social media website. No conclusion can be drawn at this time about the commercial viability of the website and the Company has not generated any revenue from its operation. In order to support continued development of the website and concept, the Company plans on raising additional funding during 2013. If the Company is not successful in the development and implementation of a concept which produces positive cash flows from operations, the Company may be forced to continue to raise additional equity or debt financing to fund its ongoing obligations or risk ceasing doing business.

	There can be no assurance that the Company will be able to achieve its business plans, raise any more required capital or secure the financing necessary to achieve its current operating plan. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 8 - COMMITMENTS AND CONTINGENCIES

	The Company leases office space under a long-term operating lease through February 28, 2016. This office space was being rented from an officer of the Company until it was assigned to the Company on December 4, 2013. The lease calls for monthly payment of approximately $2,938 per month through February 28, 2016, with annual 3% increases beginning January 1, 2014.

	Future minimum payments due under the lease are as follows:


	2014	$	36,308
	2015		37,397
	2016		6,420
	Total:	$	80,125

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 9 - SUBSEQUENT EVENTS

	During 2014, the Company received proceeds of $205,000 from the issuance of four convertible promissory notes. The notes bear interest at 10% per annum, are unsecured, and are due one year from the date of issuance. At maturity, the holders of the notes have the right to convert the unpaid principal and accrued interest into shares of the common stock of the Company at a conversion price of $1.00 per share.

	In March 2014, the Company received conversion notices for an aggregate of $40,000 principal amount 10% convertible notes. The Company has not yet issued the shares of common stock to the note holders upon the conversion of the principal and accrued interest under these notes.

ORGANIZATION_AND_SIGNIFICANT_A1

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2013
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Accounting Methods	'
	Accounting Methods

	The Company's financial statements are prepared using the accrual method of accounting. The Company has elected a calendar year-end.
Basic and Diluted Loss Per Share	'
	Basic and Diluted Loss Per Share

	The Company presents 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 including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The Company had net losses as of December 31, 2013 and 2012, so the diluted EPS excluded all dilutive potential shares in the diluted EPS because there effect is anti-dilutive.
Cash Equivalents	'
	Cash Equivalents

	The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents.
Use of Estimates	'
	Use of Estimates

	The preparation of financial statements 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 of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	'
	Revenue Recognition

	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience. The Company has recognized minimal revenue since inception.
Income Taxes	'
	Income Taxes

	The Company files income tax returns in the U.S. federal jurisdiction, and the state of Florida. The Company's policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.

	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

	Net deferred tax assets consist of the following components as of December 31, 2013 and 2012:


		2013			2012
	Deferred tax assets:
	Net operating loss carry forward	$	368,649		$	27,400
	Accrued expenses		33,433			37,219
	Valuation allowance		(402,082	)		(64,619	)
	Net deferred tax asset	$	-		$	-

	The federal income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate of 34% to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:


		2013			2012
	Pre-tax book income (loss)	$	(1,104,250	)	$	(358,496	)
	Meals and entertainment		5,484			809
	Related party accruals		33,433			37,219
	Warrant expense		-			164,508
	Net operating loss carry forward		1,084,263			83,829
	Valuation allowance		(18,930	)		72,131
	Federal Income Tax	$	-		$	-

	The Company had net operating losses of approximately $1,084,263 that expire in years through 2033. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.
Stock-Based Compensation	'
	Stock-Based Compensation

	The Company records stock-based compensation using the fair value method. Equity instruments issued to employees and the cost of the services received as consideration are accounted for in accordance with ASC 718 "Stock Compensation" and are measured and recognized based on the fair value of the equity instruments issued. All transactions with non-employees in which goods or services are the consideration received for the issuance of equity instruments are accounted for in accordance with ASC 515 "Equity-Based Payments to Non-Employees", based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
New Accounting Pronouncements	'
	New Accounting Pronouncements

	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Long Lived Assets	'
	Long Lived Assets

	Periodically the Company assesses potential impairment of its long-lived assets, which include property, equipment and acquired intangible assets, in accordance with the provisions of ASC Topic 360, "Property, Plant and Equipment." The Company recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets' carrying values. An impairment loss would be recognized in the amount by which the recorded value of the asset exceeds the fair value of the asset, measured by the quoted market price of an asset or an estimate based on the best information available in the circumstances. There were no such losses recognized during 2013 or 2012.
Property, Equipment and Intangible Assets	'
	Property, Equipment and Intangible Assets

	Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Intangible assets consist of acquired web site domains and web site content and are carried at cost, less accumulated amortization.

	Depreciation and amortization is provided principally on the straight-line basis method over the estimated useful lives of the assets.
Development Stage Company	'
	Development Stage Company

	Based on the Company's business plan, it is a development stage Company since planned principal operations have not yet commenced. Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply to developing enterprises. As a development stage enterprise, the Company discloses its retained earnings (or deficit accumulated) during the development stage and the cumulative statements of operations and cash flows from commencement of development stage to the current balance sheet date. The development stage began on December 30, 2010 when the Company was organized.

ORGANIZATION_AND_SIGNIFICANT_A2

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2013
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Schedule of Deferred Tax Assets	'
	Net deferred tax assets consist of the following components as of December 31, 2013 and 2012:


		2013			2012
	Deferred tax assets:
	Net operating loss carry forward	$	368,649		$	27,400
	Accrued expenses		33,433			37,219
	Valuation allowance		(402,082	)		(64,619	)
	Net deferred tax asset	$	-		$	-

Schedule of Income Tax Rate Reconciliation	'
	The federal income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate of 34% to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:


		2013			2012
	Pre-tax book income (loss)	$	(1,104,250	)	$	(358,496	)
	Meals and entertainment		5,484			809
	Related party accruals		33,433			37,219
	Warrant expense		-			164,508
	Net operating loss carry forward		1,084,263			83,829
	Valuation allowance		(18,930	)		72,131
	Federal Income Tax	$	-		$	-

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Dec. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment and accumulated depreciation are as follows:


		December 31,
		2013			2012
	Furniture and fixtures	$	7,932		$	5,375
	Computer and office equipment		19,388			15,580
	Less: Accumulated depreciation		(8,180	)		(932	)
	Total fixed assets	$	19,140		$	20,023

COMMON_STOCK_AND_COMMON_STOCK_1

COMMON STOCK AND COMMON STOCK WARRANTS (Tables)	12 Months Ended
COMMON STOCK AND COMMON STOCK WARRANTS (Tables)	Dec. 31, 2013
COMMON STOCK AND COMMON STOCK WARRANTS [Abstract]	'
Summary of Assumptions Used to Value Warrants	'
	The fair value of the warrants was computed using the Black-Scholes pricing model with the following assumptions:


	Expected Term	3 years
	Expected volatility	255.30%
	Risk free interest rate	0.39%
	Expected dividend yield	0.00%
Summary of Warrants Activity	'
	The following table summarizes the outstanding warrants and associated activity for the years ended December 31, 2012 and 2013:


			Number of		Weighted		Weighted
			Warrants		Average		Average
			Outstanding		Price		Remaining
							Contractual
							Life
	Balance, December 31, 2011			5,000,000		5		3.89
	Granted			-		-		-
	Exercised			-		-		-
	Expired			-		-		-
	Balance, December 31, 2012			5,000,000		0.25		2.89
	Granted			-		-		-
	Exercised			-		-		-
	Expired			-		-		-
	Balance, December 31, 2013			5,000,000	$	0.25		1.89

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Schedule Of Future Minimum Payments Due Under Operating Lease Agreement	'
	Future minimum payments due under the lease are as follows:


	2014	$	36,308
	2015		37,397
	2016		6,420
	Total:	$	80,125

ORGANIZATION_AND_SIGNIFICANT_A3

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Schedule of Deferred Tax Assets) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Net operating loss carry forward	$368,649	$27,400
Accrued expenses	33,433	37,219
Valuation allowance	-402,082	-64,619
Net deferred tax asset	'	'

ORGANIZATION_AND_SIGNIFICANT_A4

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Schedule of Income Tax Rate Reconciliation) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'	'
Pre-tax book income (loss)	($1,104,250)	($358,496)
Meals and entertainment	5,484	809
Related party accruals	33,433	37,219
Warrant expense	'	164,508
Net operating loss carry forward	1,084,263	83,829
Valuation allowance	-18,930	72,131
Federal Income Tax	'	'

ORGANIZATION_AND_SIGNIFICANT_A5

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'	'
Statutory federal tax rate	34.00%	'
Net operating loss carryforwards	$1,084,263	'
Net operating loss carryforwards, expiration date	31-Dec-33	'
Impairment charges	'	'

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Less: Accumulated depreciation	($8,180)	($932)
Total fixed assets	19,140	20,023
Depreciation expense	7,248	932
Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful lives	'3 years	'
Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful lives	'5 years	'
Furniture and fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Fixed assets, gross	7,932	5,375
Computer and office equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Fixed assets, gross	$19,388	$15,580

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Oct. 31, 2012
			Officer and Director [Member]
			Promissory Note for Asset Purchase Agreement [Member]
Finite-Lived Intangible Assets [Line Items]	'	'	'
Debt, face amount	'	'	$150,000
Useful life	'5 years	'	'
Amortization expense	$30,000	$6,250	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

12 Months Ended

36 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Oct. 31, 2012

Dec. 31, 2013

Oct. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Oct. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Officer and Director [Member]

Officer [Member]

Ex-Officer [Member]

Promissory Note for Asset Purchase Agreement [Member]

Senior Convertible Note for Office Equipment and Supplies [Member]

Senior Convertible Note for Cash Advances and Expenses [Member]

Short-Term Loans [Member]

Rent [Member]

Consulting Expense [Member]

Office Equipment [Member]

Supplies [Member]

Cash Advances [Member]

Expenses Paid on Behalf of Company [Member]

Related Party Transaction [Line Items]

Initial term

'1 year

Debt instrument, interest rate

6.00%

10.00%

6.00%

Debt, face amount

$150,000

$21,716

$20,955

$761

$30,208

$20,700

$9,508

Repayments

203,318

23,110

Accrued interest paid

38,926

2,405

375

2,166

Accrued interest payable - related party

2,535

2,138

2,535

363

Proceeds from notes payable, related party

143,900

Note payable - related party

120,790

150,000

120,790

Accounts payable - related party

$207,800

$87,932

$207,800

$9,432

$207,800

$56,000

$22,500

CONVERTIBLE_PROMISSORY_NOTES_P1

CONVERTIBLE PROMISSORY NOTES PAYABLE (Details) (USD $)	12 Months Ended		36 Months Ended
CONVERTIBLE PROMISSORY NOTES PAYABLE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Short-term Debt [Line Items]	'	'	'
Proceeds from convertible notes payable	$977,200	'	$977,200
Accrued interest payable	$32,199	'	$32,199
Convertible Promissory Notes [Member]	'	'	'
Short-term Debt [Line Items]	'	'	'
Debt instrument, interest rate	10.00%	'	10.00%
Initial term	'1 year	'	'
Debt conversion, price per share	$1	'	$1

COMMON_STOCK_AND_COMMON_STOCK_2

COMMON STOCK AND COMMON STOCK WARRANTS (Narrative) (Details) (USD $)

12 Months Ended

36 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 29, 2010

Jun. 30, 2011

Dec. 31, 2013

Dec. 31, 2012

Oct. 31, 2012

Dec. 31, 2011

Dec. 29, 2010

Common Stock [Member]

Warrant [Member]

General Creditors [Member]

Sole Shareholder [Member]

Administrative Creditors [Member]

Former Officers [Member]

Administrative Creditors [Member]

A Warrants [Member]

B Warrants [Member]

C Warrants [Member]

D Warrants [Member]

E Warrants [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock issued during period, shares

1,180,000

80,000

100,000

1,000,000

Number of shares or warrants issued per administrative debt

Amount of administrative debt per number of shares or warrants

$0.05

Common stock issued for cash, shares

500,000

10,000,000

Common stock issued for cash, price per share

$0.10

$0.00

Common stock issued for cash

50,000

5,000

50,000

5,000

Number of warrants outstanding

5,000,000

1,000,000

Number of common shares that can be purchased through warrant

Exercise price of warrants

0.25

Expiration date

19-Nov-15

Warrant re-pricing expense

164,508

Aggregate intrinsic value

$12,500,000

$13,750,000

Common stock, price per share

$2.50

COMMON_STOCK_AND_COMMON_STOCK_3

COMMON STOCK AND COMMON STOCK WARRANTS (Schedule of Assumptions for Fair Value of Warrants) (Details) (Warrant [Member])	12 Months Ended
	Dec. 31, 2013
Warrant [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Pricing model used in calculation of fair value	'Black-Scholes
Expected Term	'3 years
Expected volatility	255.30%
Risk free interest rate	0.39%
Expected dividend yield	0.00%

COMMON_STOCK_AND_COMMON_STOCK_4

COMMON STOCK AND COMMON STOCK WARRANTS (Summary of Warrant Activity) (Details) (Warrant [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Warrant [Member]	'	'	'
Number of Warrants Outstanding	'	'	'
Balance	5,000,000	5,000,000	'
Granted	'	'	'
Exercised	'	'	'
Expired	'	'	'
Balance	5,000,000	5,000,000	5,000,000
Weighted Average Price	'	'	'
Balance	$0.25	$5	'
Granted	'	'	'
Exercised	'	'	'
Expired	'	'	'
Balance	$0.25	$0.25	$5
Weighted Average Remaining Contractual Life	'	'	'
Balance	'1 year 10 months 21 days	'2 years 10 months 21 days	'3 years 10 months 21 days

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Amount of the initial monthly lease payment	$2,938
Lease expiration date	28-Feb-16
The percentage increase in monthly lease payments, beginning January 1, 2014	3.00%
Future minimum payments due under the lease:	'
2014	36,308
2015	37,397
2016	6,420
Total	$80,125

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	12 Months Ended		36 Months Ended	1 Months Ended	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014
				Subsequent Event [Member]	Subsequent Event [Member]
					Four Convertible Promissory Notes [Member]
Subsequent Event [Line Items]	'	'	'	'	'
Proceeds from convertible notes payable	$977,200	'	$977,200	'	$205,000
Debt instrument, interest rate	'	'	'	'	10.00%
Debt conversion, price per share	'	'	'	'	$1
The aggregate amount of principal that the company has received conversion notices on for 10% convertible notes	'	'	'	$40,000	'