NFiniTi (NFTN) 10-K 8 Feb 18 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 31, 2016	Feb. 02, 2018	Jan. 31, 2015
Document And Entity Information
Entity Registrant Name	American Oil & Gas Inc.
Entity Central Index Key	1,544,400
Trading Symbol	aoix
Current Fiscal Year End Date	--01-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		20,000,000
Entity Public Float			$ 20,000
Document Type	10-K
Document Period End Date	Jan. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes

Balance Sheets

Balance Sheets - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Current Assets
Cash	$ 0	$ 540
Note Receivable		6,000
Total Current Assets		6,540
Long Term Note Receivable		8,714
Total Assets	0	15,254
Current Liabilities
Accounts Payable	10,415	10,105
Loans Payable - Related Parties	40,249	37,000
Total Current Liabilities	50,664	47,105
Commitments and Contingencies
Stockholders' Deficit
Common stock, $0.001 par value, 75,000,000 shares authorized; 20,000,000 shares issued and outstanding as of January 31, 2016 and January 31, 2015	20,000	20,000
Additional Paid-In Capital	40,000	40,000
Accumulated Deficit	(110,664)	(91,852)
Total Stockholders' Deficit	(50,664)	(31,852)
Total Liabilities & Stockholders' Deficit	$ 0	$ 15,254

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2016	Jan. 31, 2015
Balance Sheets Parenthetical
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	20,000,000	20,000,000
Common stock, shares outstanding	20,000,000	20,000,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Revenues
Oil and Gas		$ 967
Total Revenues		967
Expenses
Operating Expenses		12,222
General and Administration	3,979	5,858
Depletion		2,933
Bad Debt	14,714
Professional Fees	5,653	14,615
Total Expenses	24,345	35,628
Net Ordinary (Loss)	(24,345)	(34,661)
Other Income
Other Income
Debt Forgiveness	5,533
Gain on Disposal of Asset		4,389
Total Other Income	5,533	4,389
Net Income (Loss)	$ (18,812)	$ (30,271)
Net Loss Per Basic and Dilited share	$ 0	$ 0
Weighted average number of Common Shares outstanding	20,000,000	20,000,000

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit January31,2015 and 2016	Total
Beginning Balance, Shares at Jan. 31, 2014	20,000,000
Beginning Balance, Amount at Jan. 31, 2014	$ 20,000	$ 40,000	$ (61,580)	$ (1,580)
Net Income (Loss)			$ (30,271)	$ (30,271)
Ending Balance, Shares at Jan. 31, 2015	20,000,000
Ending Balance, Amount at Jan. 31, 2015	$ 20,000	40,000	$ (91,851)	$ (31,851)
Net Income (Loss)			$ (18,812)	$ (18,812)
Ending Balance, Shares at Jan. 31, 2016	20,000,000
Ending Balance, Amount at Jan. 31, 2016	$ 20,000	$ 40,000	$ (110,664)	$ (50,664)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$ (18,812)	$ (30,271)
Changes in operating assets and liabilities:
Depletion		(5,565)
Note Receivable		(6,000)
Bad Debt	14,714
Accounts Payable	310	(4,740)
Net cash provided by (used in) operating activities	(3,788)	(46,577)
CASH FLOWS FROM INVESTING ACTIVITIES
Oil and Gas Property		37,102
Long Term Note Receivable		(8,714)
Net cash provided by (used in) investing activities		28,388
CASH FLOWS FROM FINANCING ACTIVITIES
Loan Payable - Related Party	3,248	12,000
Net cash provided by financing activities	3,248	12,000
Net (decrease) in cash	(540)	(6,188)
Cash at beginning of period	540	6,728
Cash at end of period	0	540
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during year for : Interest
Cash paid during year for : Income Taxes

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS	American Oil and Gas Inc. (the Company) was incorporated under the laws of the State of Nevada on January 23, 2012. The Company was formed to engage in the acquisition, exploration and development of oil and gas properties. The Company is in the exploration stage. The Company currently does not operate any properties. The Company has not commenced any exploration activities.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Accounting The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a January 31, year-end. Basic Earnings (loss) Per Share ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net earnings (loss) per share amounts is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. Significant Concentrations of Credit Risk The Company maintains cash in bank deposit accounts, which may, at times, exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant risk on cash and cash equivalents. Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Use of Estimates and Assumptions 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 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. Fair Value of Financial Instruments The carrying amount of cash, account payable, loans payable – related parties approximate their estimated fair value due to the short-term maturities of these financial instruments. Income Taxes Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred income taxes. Deferred income taxes are recognized for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future. Deferred income taxes are also recognized for net operating loss carryforwards that are available to offset future taxable income and research and development credits. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. ASC 740, clarifies the accounting for uncertainty in income taxes recognized in the financial statements. ASC 740 provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the position. Income tax positions must meet a more-likely-than-not recognition threshold to be recognized. ASC 740 also provides guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. We have determined that the Company does not have uncertain tax positions on its tax returns for the years 2016 and prior. Based on evaluation of the 2016 transactions and events, the Company does not have any material uncertain tax positions that require measurement. Because the Company had a full valuation allowance on its deferred tax assets as of January 31, 2016 and 2015, the Company has not recognized any tax benefits since inception. Our policy is to recognize interest and/or penalties related to income tax matters in income tax expense. We had no accrual for interest or penalties on our balance sheets at January 31, 2016 or 2015, and have not recognized interest and/or penalties in the statement of operations for the years ended January 31, 2016 or 2015. Revenue The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured. The Company has not generated any revenue since its inception. Advertising The Company will expense its advertising when incurred. There has been no advertising since inception. Oil and Gas Properties Oil and gas investments are accounted for by the successful efforts method of accounting. Accordingly, the costs incurred to acquire property (proved and unproved), all development costs, and successful exploratory costs are capitalized, whereas the costs of unsuccessful exploratory wells are expensed. Depletion of capitalized oil and gas well costs is provided using the units of production method based on estimated proved developed oil and gas reserves of the respective oil and gas properties. Stock Transactions Transactions, other than employees’ stock issuance, are in accordance with ASC No. 505. Thus issuances shall be accounted for based on the fair value of the consideration received. Transactions with employees’ stock issuance are in accordance with ASC No. 718. These issuances shall be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, or whichever is more readily determinable.

RECENT ACCOUNTING PRONOUCEMENTS

RECENT ACCOUNTING PRONOUCEMENTS	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 3. RECENT ACCOUNTING PRONOUCEMENTS	The Company has evaluated all the recent accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission and believe that none of them will have a material effect on the Company’s financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 4. GOING CONCERN	The accompanying financial statements are presented on a going concern basis. The Company has had limited operations during the period from January 23, 2012 (date of inception) to January 31, 2016 and generated a net loss of $110,664. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company is currently in the exploration stage with no operations and has minimal expenses, however, management believes that the Company’s current cash is insufficient to cover the expenses they will incur during the next twelve months in a limited operations scenario or until it raises additional funding. The Company has depended upon loans from its president and a major shareholder for operating capital. As of January 31, 2016, the Company had a working capital deficit of $50,664 and $0 cash, compared to a working capital deficit of $40,565 and cash of $540 as of January 31, 2015. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

WARRANTS AND OPTIONS

WARRANTS AND OPTIONS	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 5. WARRANTS AND OPTIONS	There are no warrants or options outstanding to acquire any additional shares of common stock.

INVESTMENTS IN OIL AND GAS PROP

INVESTMENTS IN OIL AND GAS PROPERTIES	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 6. INVESTMENTS IN OIL AND GAS PROPERTIES	Cecil Barlow On February 2, 2012 the Company acquired the Cecil Barlow lease in Caddo Parish, Louisiana for $10,000. Subsequently, the Company has spent an additional $30,109 in upgrades to the well. On October 31, 2014 the Company sold the Cecil Barlow lease in Caddo Parish, Louisiana for $36,000. The purchase price was to be paid with an initial deposit of $6,000 minus outstanding taxes and invoices due to the operator. The balance being paid over several installments of $6,000 every 6 months with a balloon payment of $12,000 on the eighteenth month. On July 31, 2015 after not receiving and being unable to collect any of the funds that it is owed, the Company has chosen to write off those funds.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 7. RELATED PARTY TRANSACTIONS	The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available, he may face a conflict in selecting between the Company and his other business opportunities. The Company has not formulated a policy for the resolution of such conflicts. As of January 31, 2016, $3,500 is owed to Shane Reeves, president and $36,749 is owed to Robert Gelfand, a major shareholder, from funds loaned by them to the Company and are non-interest bearing with no specific repayment terms.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 8. INCOME TAXES	Income Taxes a) The income tax provision differsfrom the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continueing operations for the years ended January 31, 2016 and 2015: 2016 2015 Net (loss) before income taxes $ (18,812 ) $ (30,271 ) Adjusted net loss for tax purposes (18,812 ) (30,271 ) Statutory rate 34 % 34 % (6,396 ) (10,292 ) Valuation allowance 6,396 10,292 Provision for income taxes $ - $ - b) Deferred taxes are provided on a liability method, whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temprorary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deffered 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 deffered 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. Deferred Income Tax Assets The tax effects of temporary differences that give rise to the deferred income tax assets at January 31, 2016 and 2015 are as follows: 2016 2015 NOL Carryover $ 37,600 $ 31,200 Valuation Allowance $ 37,600 $ 31,200 c) Cumulative Non-Capital Losses The Company has non-capital losses carried forward of approximately $110,664 available to reduce future years' taxable income. These losses will expire as follows: 2032 $ 566 2033 18,684 2034 42,331 2035 30,271 2036 18,812 $ 110,664 At January 31, 2016, the Company had net operating loss carryforwards of approximately $110,664 that may be offset against future taxable income for the year 2018 through 2036. No tax benefit from continuing or discontinued operations have been reported in the January 31, 2016 consolidated financial statements since the potential tax benefit is offset by a valuation allowance of the same amount. Due to change in ownership provisions of the Tax Reform Act of 1986, net operation 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. The Company had no accruals for interest and tax penalties at January 31, 2016 and 2015. The Company does not expect the amount of unrecognized tax benefits to materially change within the next twelve months. The Company is required to file income tax returns in the U.S. and the state of Nevada.

GAIN ON FORGIVENESS OF DEBT

GAIN ON FORGIVENESS OF DEBT	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 9. GAIN ON FORGIVENESS OF DEBT	During the year ended January 31, 2016 we had a gain on forgiveness of debt of $5,533 from the cancellation of a payable debt to our legal counsel.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 10. STOCKHOLDERS’ EQUITY	The stockholders’ equity section of the Company contains the following classes of capital stock as of January 31, 2016 and 2015: Common stock, $ 0.001 par value: 75,000,000 shares authorized; 20,000,000 shares issued and outstanding.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jan. 31, 2016
Notes to Financial Statements
NOTE 11. SUBSEQUENT EVENTS	In January 2017, Robert Gelfand, a major shareholder, paid $1,475 on behalf of the Company for Nevada state filings and delinquency fees to bring the Company current. The funds paid by him are were recorded as a note payable, are non-interest bearing and have no specific repayment terms. On June 13, 2017, Ronald Pantin Carvallo was appointed CEO and a director. Shane Reeves resigned as CEO, but remained as CFO and President. Ronald Pantin Carvallo was the co-founder, Chief Executive Officer and Executive Director of Pacific Exploration & Production until the end of November 2016. Mr. Pantin worked in the Venezuelan oil industry for twenty-three years prior to his appointment as CEO of Pacific Rubiales in 2007. He held numerous positions at Petróleos de Venezuela (PDVSA), including Vice Chairman of Corpoven, Vice President of PDVSA E&P, President of CVP, President of PDVSA Exploration, President of PDVSA Servicios, and Executive Vice President of PDVSA Oil & Gas. Immediately after PDVSA, Mr. Pantin joined Enron Venezuela as its President. Mr. Pantin holds two bachelor degrees in Petroleum Engineering and Management Science from Mississippi State University with the highest distinction in 1975, and two M.Sc. In Petroleum Engineering and Industrial Engineering from Stanford University in 1977. He is a member of the Board of Directors of several international companies in the energy and mining sector. Mr. Pantin has been awarded several internationals awards: “Latin Trade, Pioneering CEO of the year 2010”, "SPE Leadership, growth and performance Colombia SPE 2010”, "SPE Young Professional Colombia 2009". The Company has evaluated events subsequent to the date these financial statements have been issued to assess the need for potential recognition or disclosure in this report. Such events were evaluated through the date these financial statements were available to be issued. Based upon this evaluation, it was determined that, other than the event noted above, no subsequent events occurred that require recognition or disclosure in the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jan. 31, 2016
Summary Of Significant Accounting Policies Policies
Basis of Accounting	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a January 31, year-end.
Basic Earnings (loss) Per Share	ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net earnings (loss) per share amounts is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
Significant Concentrations of Credit Risk	The Company maintains cash in bank deposit accounts, which may, at times, exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant risk on cash and cash equivalents.
Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates and Assumptions	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 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.
Fair Value of Financial Instruments	The carrying amount of cash, account payable, loans payable – related parties approximate their estimated fair value due to the short-term maturities of these financial instruments.
Income Taxes	Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred income taxes. Deferred income taxes are recognized for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future. Deferred income taxes are also recognized for net operating loss carryforwards that are available to offset future taxable income and research and development credits. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. ASC 740, clarifies the accounting for uncertainty in income taxes recognized in the financial statements. ASC 740 provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the position. Income tax positions must meet a more-likely-than-not recognition threshold to be recognized. ASC 740 also provides guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. We have determined that the Company does not have uncertain tax positions on its tax returns for the years 2016 and prior. Based on evaluation of the 2016 transactions and events, the Company does not have any material uncertain tax positions that require measurement. Because the Company had a full valuation allowance on its deferred tax assets as of January 31, 2016 and 2015, the Company has not recognized any tax benefits since inception. Our policy is to recognize interest and/or penalties related to income tax matters in income tax expense. We had no accrual for interest or penalties on our balance sheets at January 31, 2016 or 2015, and have not recognized interest and/or penalties in the statement of operations for the years ended January 31, 2016 or 2015.
Revenue	The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured. The Company has not generated any revenue since its inception.
Advertising	The Company will expense its advertising when incurred. There has been no advertising since inception.
Oil and Gas Properties	Oil and gas investments are accounted for by the successful efforts method of accounting. Accordingly, the costs incurred to acquire property (proved and unproved), all development costs, and successful exploratory costs are capitalized, whereas the costs of unsuccessful exploratory wells are expensed. Depletion of capitalized oil and gas well costs is provided using the units of production method based on estimated proved developed oil and gas reserves of the respective oil and gas properties.
Stock Transactions	Transactions, other than employees’ stock issuance, are in accordance with ASC No. 505. Thus issuances shall be accounted for based on the fair value of the consideration received. Transactions with employees’ stock issuance are in accordance with ASC No. 718. These issuances shall be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, or whichever is more readily determinable.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jan. 31, 2016
Income Taxes Tables
Schedule of Effective Income Tax Rate Reconciliatio	2016 2015 Net (loss) before income taxes $ (18,812 ) $ (30,271 ) Adjusted net loss for tax purposes (18,812 ) (30,271 ) Statutory rate 34 % 34 % (6,396 ) (10,292 ) Valuation allowance 6,396 10,292 Provision for income taxes $ - $ -
Schedule of deferred income tax assets	2016 2015 NOL Carryover $ 37,600 $ 31,200 Valuation Allowance $ 37,600 $ 31,200
Schedule of non-capital losses carried forward	2032 $ 566 2033 18,684 2034 42,331 2035 30,271 2036 18,812 $ 110,664

ORGANIZATION AND DESCRIPTION 20

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	12 Months Ended
	Jan. 31, 2016
Organization And Description Of Business Details Narrative
State of incorporation	Nevada
Date of incorporation	Jan. 23, 2012

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended		48 Months Ended
	Jan. 31, 2016	Jan. 31, 2015	Jan. 31, 2016	Jan. 31, 2014
Going Concern Details Narrative
Net Income (Loss)	$ (18,812)	$ (30,271)	$ 110,664
Working capital deficit	50,664	40,565	50,664
Cash	$ 0	$ 540	$ 0	$ 6,728

INVESTMENTS IN OIL AND GAS PR22

INVESTMENTS IN OIL AND GAS PROPERTIES (Details Narrative) - USD ($)	1 Months Ended
	Oct. 31, 2014	Feb. 02, 2012
Cecil Barlow [Member]
Lease acquired		$ 10,000
Additional amount spent		$ 30,109
Caddo Parish [Member]
Lease sold	$ 36,000
Initial deposit	$ 6,000
Investments in oil and gas properties description	The balance being paid over several installments of $6,000 every 6 months with a balloon payment of $12,000 on the eighteenth month.
Installments payment	$ 6,000
Balloon payment	$ 12,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	Jan. 31, 2016USD ($)
Robert Gelfand [Member]
Loan payable related party	$ 36,749
Shane Reeves [Member]
Loan payable related party	$ 3,500

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended		48 Months Ended
	Jan. 31, 2016	Jan. 31, 2015	Jan. 31, 2016
Income Tax Disclosure [Abstract]
Net (loss) before income taxes	$ (18,812)	$ (30,271)	$ 110,664
Adjusted net loss for tax purposes	$ (18,812)	$ (30,271)
Statutory rate	34.00%	34.00%
Total	$ (6,396)	$ (10,292)
Valuation allowance	6,396	10,292
Provision for income taxes

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Income Tax Disclosure [Abstract]
NOL Carryover	$ 37,600	$ 31,200
Valuation Allowance	$ 37,600	$ 31,200

INCOME TAXES (Details 2)

INCOME TAXES (Details 2)	Jan. 31, 2016USD ($)
Net operating loss carryforward	$ 110,664
2032 [Member]
Net operating loss carryforward	566
2033 [Member]
Net operating loss carryforward	18,684
2034 [Member]
Net operating loss carryforward	42,331
2035 [Member]
Net operating loss carryforward	30,271
2036 [Member]
Net operating loss carryforward	$ 18,812

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Jan. 31, 2016USD ($)
Income Taxes Details Narrative
Net operating loss carryforward	$ 110,664
Net operating loss carry forwards expiration date description	2018 through 2036

GAIN ON FORGIVENESS OF DEBT (De

GAIN ON FORGIVENESS OF DEBT (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Gain On Forgiveness Of Debt Details Narrative
Gain on forgiveness of debt	$ 5,533

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	Jan. 31, 2016	Jan. 31, 2015
Stockholders Equity Details Narrative
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	20,000,000	20,000,000
Common stock, shares outstanding	20,000,000	20,000,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Jan. 31, 2017USD ($)
Subsequent Event [Member] | Robert Gelfand [Member]
Notes payable	$ 1,475