Environmental Packaging Technologies (EPTI) 10-K 20 Aug 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Aug. 11, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'International Metals Streaming Corp.	'	'
Entity Central Index Key	'0001553734	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
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?	'No	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$0
Entity Common Stock, Shares Outstanding	'	13,626,920	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash	$7,503,808	$7,649
Prepaid insurance	'	7,648
Total Current Assets	7,503,808	15,297
TOTAL ASSETS	7,503,808	15,297
CURRENT LIABILITIES	'	'
Accounts payable	'	5,664
Accrued expenses	38,214	7,500
Accrued interest	'	1,730
Loans payable - insurance	'	5,438
Notes payable - related party	'	21,200
Total current liabilities	38,214	41,532
TOTAL LIABILITIES	38,214	41,532
COMMITMENTS AND CONTINGENCIES (Note 7)	'	'
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, none issued and outstanding	'	'
Common stock, $0.0001 par value, 50,000,000 shares authorized; 15,502,081 and 16,187,500 shares issued and outstanding at December 31, 2013 and 2012, respectively	1,549	1,619
Additional paid-in-capital	14,590,149	8,681
Deficit accumulated during development stage	-7,126,104	-36,535
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	7,465,594	-26,235
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$7,503,808	$15,297

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
STOCKHOLDERS' DEFICIT	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, Authorized	10,000,000	10,000,000
Preferred stock, Issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, Authorized	50,000,000	50,000,000
Common stock, Issued	15,502,081	16,187,500
Common stock, outstanding	15,502,081	16,187,500

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		12 Months Ended				31 Months Ended
	Dec. 31, 2012		Dec. 31, 2013		Sep. 30, 2012		Dec. 31, 2013
Consolidated Statements Of Operations	'		'		'		'
Revenue	'		'		'		'
General and administrative expenses	'		-530,364		'		-530,364
(Loss) from operations	'		-530,364		'		-530,364
Other income (expense)	'		'		'		'
Loss on sales and cancellation of common stock	'		-6,540,497		'		-6,540,497
Net loss from continuing operations	'		-7,070,861		'		-7,070,861
Loss from discontinued operations (including $0 from gain or loss on disposal)	-9,546		-18,708		-25,060		-55,243
Net income (loss)	($9,546)		($7,089,569)		($25,060)		($7,126,104)
Weighted average loss per share - basic and dilutive	'		'		'		'
Weighted average loss per share - basic and dilutive Continuing operations	$0	[1]	($0.56)		$0	[1]	'
Weighted average loss per share - basic and dilutive Discontinued operations	$0	[1]	$0	[1]	$0	[1]	'
Total	$0	[1]	($0.56)		$0	[1]	'
Weighted average share outstanding - basic and dilutive	16,187,500		12,653,661		12,941,952		'
[1]	Denotes a loss of less than $0.01 per share.

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Total
Beginning Balance, Amount at Jun. 14, 2011	'	'	'	'
Beginning Balance, Shares at Jun. 14, 2011	'	'	'	'
Net (loss)	'	'	-1,929	-1,929
Ending Balance, Amount at Sep. 30, 2011	'	'	-1,929	-1,929
Beginning Balance, Shares at Sep. 30, 2011	'	'	'	'
Founder; November 17, 2011; $0.00004 per share, Shares	12,500,000	'	'	'
Founder; November 17, 2011; $0.00004 per share, Amount	1,250	-750	'	500
Subsidiary Purchase; December 1, 2011; $0.00004 per share, Shares	1,250,000	'	'	'
Subsidiary Purchase; December 1, 2011; $0.00004 per share, Amount	125	-75	'	50
Reg D Private Placement; March 19, 2012; $0.004 per share, Shares	312,500	'	'	'
Reg D Private Placement; March 19, 2012; $0.004 per share, Amount	31	1,219	'	1,250
Reg D Private Placement; April 23, 2012; $0.004 per share, Shares	812,500	'	'	'
Reg D Private Placement; April 23, 2012; $0.004 per share, Amount	81	3,169	'	3,250
Reg D Private Placement; June 7, 2012; $0.004 per share, Shares	1,312,500	'	'	'
Reg D Private Placement; June 7, 2012; $0.004 per share, Amount	131	5,119	'	5,250
Net (loss)	'	'	-25,060	-25,060
Ending Balance, Amount at Sep. 30, 2012	1,618	8,682	-26,989	-16,689
Ending Balance, Shares at Sep. 30, 2012	16,187,500	'	'	'
Net (loss)	'	'	-9,546	-9,546
Ending Balance, Amount at Dec. 31, 2012	1,618	8,682	-36,535	-26,235
Beginning Balance, Shares at Dec. 31, 2012	16,187,500	'	'	'
Shares issued August 9, 2013; $4.266 per share, Shares	1,406,338	'	'	'
Shares issued August 9, 2013; $4.266 per share, Amount	140	5,999,860	'	6,000,000
Founders Shares cancelled: August 9, 2013, at purchase price of $0.00004, Shares	-4,093,746	'	'	'
Founders Shares cancelled: August 9, 2013, at purchase price of $0.00004, Amount	-409	573	'	164
Payments made by prior sole officer and controlling shareholder charged to additional paid in capital	'	40,748	'	40,748
Shares sold for cash: December 9, 2013; $4.266 per share, Shares	468,823	'	'	'
Shares sold for cash: December 9, 2013; $4.266 per share, Amount	47	1,999,953	'	2,000,000
Shares sold for cash: December 9, 2013; $0.0001 per share, Shares	1,533,166	'	'	'
Shares sold for cash: December 9, 2013; $0.0001 per share, Amount	153	'	'	153
Loss on sale of shares at par value; December 9, 2013	'	6,540,333	'	6,540,333
Net (loss)	'	'	-7,089,569	-7,089,569
Ending Balance, Amount at Dec. 31, 2013	$1,549	$14,590,149	($7,126,104)	$7,465,594
Ending Balance, Shares at Dec. 31, 2013	15,502,081	'	'	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended	12 Months Ended		31 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'	'
Net (loss)	($9,546)	($7,089,569)	($25,060)	($7,126,104)
Loss from discontinued operations	9,546	18,708	25,060	55,243
Adjustments to reconcile net loss to net cash (used in) operating activities:	'	'	'	'
Loss on sale and cancellation of common stock	'	6,540,497	'	6,540,497
Stock based compensation	'	'	'	550
Accrued expenses	'	38,214	'	38,214
Net cash used in continuing operations	'	-492,150	'	-491,600
Net cash used in discontinued operations	-3,779	-11,844	-17,644	-14,495
Net cash used in operating activities	-3,779	-503,994	-17,644	-506,094
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'	'
Net cash provided by (used in) investing activities	'	'	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'	'
Proceeds from the sale of common stock	'	8,000,153	'	8,000,153
Proceeds on notes receivable	'	5,000,000	'	'
Repayments of notes receivable	'	-5,000,000	'	'
Net cash provided by continuing operations	'	8,000,153	'	8,000,153
Net cash provided by discontinued operations	5,000	'	22,250	9,749
Net cash provided by financing activities	5,000	7,978,953	22,250	8,009,902
INCREASE IN CASH	1,221	7,496,159	4,606	7,503,808
CASH, BEGINNING OF PERIOD	6,428	7,649	1,822	'
CASH, END OF PERIOD	7,649	7,503,808	6,428	7,503,808
Noncash financing activities:	'	'	'	'
Settlement of notes payable and accrued interest	'	40,748	'	'
Supplemental Information:	'	'	'	'
Cash paid for interest - discontinued operations	401	1,848	1,648	3,948
Cash paid for taxes	'	'	'	'

NATURE_OF_BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 1. NATURE OF BUSINESS	'
	Overview of Organization
	International Metals Streaming Corp. (the “Company”) was incorporated in the state of Nevada on November 17, 2011, under the name “GS Valet, Inc.” On December 1, 2011, the Company entered into an agreement with Garden State Valet, LLC, a New Jersey limited liability company (“Garden State Valet”), and the unit-holders of Garden State Valet (the “Unit-holders”) to purchase all of the outstanding units of Garden State Valet. Garden State Valet was formed on June 15, 2011.
	Until October 1, 2013, the Company, through Garden State Valet, provided valet parking management services for hotels, restaurants, country clubs, retail centers and private events in New Jersey. The operations of Garden State Valet ceased on October 1, 2013. The Company then planned to pursue a metals streaming business by acquiring and managing precious metals streams, royalties and other similar interests. A stream is a non-operating interest in a mining project that provides the right to purchase metals produced from such project for a fixed price for a specified period of time in exchange for an upfront payment with such terms defined in the metals purchase agreement. Royalties are non-operating interests in mining projects that provide the right to revenue or metals produced from the project after deducting specified costs, if any. As of December 31, 2013, however, the metals streaming business had not commenced.
	Effective September 26, 2013, the Company’s board of directors approved a change in its fiscal year end from September 30 to December 31. The Company filed a Transition Report on Form 10-Q for the three months ended December 31, 2012 with the Securities and Exchange Commission (the “SEC”) in connection therewith.
	Change in Control
	On August 9, 2013, six accredited investors (the “Purchasers”) acquired 12,500,000 shares of the Company’s common stock in the aggregate then held by its former sole officer and director who, prior to such acquisition, held approximately 77.22% of the then issued and outstanding shares of common stock. Immediately thereafter, the Company caused 4,093,746 shares of its common stock that one of the Purchasers purchased to be cancelled pursuant to a Cancellation Agreement that the Company entered into with such Purchaser on August 9, 2013. As a result, the former sole officer and director relinquished his control of the Company and resigned, and a new sole officer and director was appointed in his place.
	In connection with the change of control transaction, effective September 26, 2013, the Company changed its name from “GS Valet, Inc.” to “International Metals Streaming Corp.”

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 2 - DISCONTINUED OPERATIONS	'
	As a result of Garden State Valet operations ceasing on October 1, 2013, the operations relating to that business are reported as discontinued operations in the accompanying consolidated statements of operations.
	The components of the discontinued operations are as follows:
		For the Year			For the Three Months			For the Fiscal Year			Inception
		Ended			Ended			Ended			(June 15, 2011)
		December 31,			December 31,			September 30,			Through
		2013			2012			2012			12/31/13
	Revenue	$	34,659		$	2,575		$	7,545		$	44,779
	Cost of revenue		(31,995	)		-			-			(31,995	)
	Gross Profit		2,664			2,575			7,545			12,784
	General and administrative expenses		(19,524	)		(11,720	)		(30,957	)		(64,079	)
	(Loss) from operations		(16,860	)		(9,145	)		(23,412	)		(51,295	)
												-
	Other income (expense)											-
	Interest expense		(1,848	)		(401	)		(1,648	)		(3,948	)
	Net income (loss)	$	(18,708	)	$	(9,546	)	$	(25,060	)	$	(55,243	)

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation
	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Garden State Valet. All material intercompany accounts and transactions are eliminated in consolidation.
	These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Significant accounting policies are as follows:
	Development Stage Company
	The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, stockholders’ deficit and cash flows disclosed activity since the date of our inception (June 15, 2011) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. These estimates and assumptions also affect the reported amounts of revenues, costs and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
	Accounts Receivable, Trade
	Accounts receivable are balances due from customers upon rendering of services provided for in contracts. These trade accounts receivable have a contractual maturity of one year or less. Receivables are determined to be past due based on payment terms of original invoices. The Company does not typically charge interest on past due receivables. There were no accounts receivable as of December 31, 2013 and 2012.
	An allowance for doubtful accounts is established for amounts that may not be recoverable and is based on an analysis of individual customer credit worthiness and an assessment of current economic trends. There were no accounts receivable allowances for doubtful accounts as of December 31, 2013 and 2012.
	Revenue Recognition
	Revenue had been generated from providing the service of valet parking to corporate entities and individuals until the operations were discontinued on October 1, 2013. Revenue was recognized when all of the following criteria were met: persuasive evidence of an arrangement existed, services had been provided, all significant contractual obligations had been satisfied, and collection was reasonably assured. No guarantees or warranties were provided for the valet services that the Company rendered. The Company did not offer a refund policy.
	Credit Risk
	The Company charged fees for services provided for events. General terms of events were payments in advance and payments on completion of services provided. As of December 31, 2013 and 2012, there were no payments in advance and no outstanding credit issued.
	The Company has no history and has not experienced any refund requests or committed to any adjustments for services provided. Insurance is carried for parking events for damages that may be incurred. The Company does not believe that there is any required liability to be recognized.
	Advertising Costs
	Advertising costs of $350, $0 and $566 were incurred for the year ended December 31, 2013, the three month period ended December 31, 2012 and for the year ended September 30, 2012, respectively.
	Share-based Expenses
	ASC 718, Compensation – Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	Deferred Income Taxes and Valuation Allowance
	The Company accounts for income taxes under ASC 740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will be unable to realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2013 and 2012.
	Earnings Per Share
	The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. During the year ended December 31, 2013, the three month period ended December 31, 2012 and the year ended September 30, 2012, there were no potentially dilutive debt or equity instruments outstanding.
	Financial Instruments
	ASC 820, Fair Value Measurements requires disclosure of the fair value of financial instruments. The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
	Recently Issued Standards
	The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, stockholders’ deficit and cash flows disclosed activity since the date of our inception (June 15, 2011) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
	The Company does not believe that other than disclosed above, recently issued, but not yet adopted, accounting pronouncements will have a material impact on its financial position, results of operations or cash flows.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 4. GOING CONCERN	'
	The Company’s financial statements are prepared using GAAP applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating costs, and requires additional capital to commence its operating plan. Although the Company has been able to raise capital (see Note 9), the ability of the Company to continue as a going concern is dependent on the sufficiency of such capital or obtaining additional capital to fund operating losses until its newly planned metals streaming business becomes profitable. If the Company requires or is unable to obtain additional capital, it could be forced to cease operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 5. INCOME TAXES	'
	The Company has not made provision for income taxes for the year ended December 31, 2013, the three months ended December 31, 2012, the fiscal year ended September 30, 2012, and for the period from inception (June 15, 2011) through December 31, 2013, since the Company has the benefit of net operating losses in these periods.
	Due to uncertainties surrounding the Company’s ability to generate future taxable income to realize deferred income tax assets arising as a result of net operating losses carried forward, the Company has not recorded any deferred income tax asset as of December 31, 2013 and 2012 (see Note 1). The Company has incurred net operating losses in the amount of $7,089,569, $9,546, $25,060 and $7,126,104 for the year ended December 31, 2013, the three months ended December 31, 2012, the fiscal year ended September 30, 2012, and from inception (June 15, 2011) through December 31, 2013, respectively. The net operating losses carryforwards will begin to expire in varying amounts from year 2031 subject to its eligibility as determined by respective tax regulating authorities. The ability to utilize these losses has been significant restricted following the change in control of the Company under Internal Revenue Code Section 382.
	The Company is subject to taxation in the United States and certain state jurisdictions.

NOTES_PAYABLE_RELATED_PARTIES

NOTES PAYABLE, RELATED PARTIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 6. NOTES PAYABLE, RELATED PARTIES	'
	As of December 31, 2013 and 2012, the Company owed $0 and $21,200, respectively, to stockholders, as evidenced by promissory notes due through November 2013 and bearing interest at the rate of 10% per annum. During the year ended December 31, 2013, the three months ended December 31, 2012, the fiscal year ended September 30, 2012, and for the period from inception (June 15, 2011) through December 31, 2013, interest charged on these notes amounted to $1,848, $401, $1,648, and $3,948, respectively.
	On August 6, 2013, these notes, related accrued interest, and certain accounts payable for a total of $40,748 were paid in full by the former sole officer and majority stockholder, who forgave the Company for any repayment to him. The gain on the forgiveness of this amount has been recognized as a credit in additional paid in capital.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 7. COMMITMENTS AND CONTINGENCIES	'
	The Company has no commitments or contingencies as of December 31, 2013 and 2012.
	From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company’s financial position or results of operations.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 8. RELATED PARTY TRANSACTIONS	'
	During the year ended December 31, 2013, the Company paid the current officer and director $20,000 in consulting fees. Subsequent to December 31, 2013, the Company paid this officer and director $20,000 in consulting fees.
	During the year ended December 31, 2013, the Company paid a consulting fee of $300,000 to a stockholder associated with the plan to change our business from valet parking to metals streaming.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 9. EQUITY	'
	Preferred Stock
	The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share (“Preferred Stock”). No Preferred Stock has been issued to date.
	Common Stock
	The Company is authorized to issue 50,000,000 shares of common stock with a par value of $0.0001 per share (“Common Stock”). On October 7, 2013, the Company’s board of directors approved a 2.5 for 1 forward stock-split of its issued and outstanding shares of Common Stock (the “Stock Split”). The Stock Split affected all shares of Common Stock outstanding immediately prior to the record date of October 3, 2013, and each stockholder of one share of Common Stock as of such record date received 2.5 shares of Common Stock. The Stock Split did not affect the par value of the Common Stock. No fractional shares were issued. The Stock Split increased the number of issued and outstanding shares of Common Stock from 5,400,035 to 13,500,092. These notes and the accompanying consolidated financial statements give retroactive effect to the Stock Split. The Company had 15,502,081 and 16,187,500 shares of Common Stock issued and outstanding at December 31, 2013 and December 31, 2012, respectively.
	On November 17, 2011, the Company issued 12,500,000 shares of Common Stock (500,000 pre-Stock Split shares) at $0.00004 per share to its founder for total proceeds of $500.
	On December 1, 2011, the Company issued 1,250,000 shares of Common Stock (500,000 pre-Stock Split shares) to the unit-holders of Garden State Valet in the aggregate.
	During the months of March, April and June 2012, the Company sold 2,437,500 shares of Common Stock through a Regulation D offering at $0.004 per share for total proceeds of $9,750.
	On August 9, 2013, the Company sold 1,406,338 shares of Common Stock (the “Initial Shares”) at $4.266 per share to four accredited investors (the “Initial Investors”). The closing thereof occurred on August 9, 2013 with gross proceeds to the Company of $6 million in connection thereof, comprised of $1 million in cash and $5 million in promissory notes issued by Preciosa Streaming Company Inc., a Barbados company (“Preciosa”). Preciosa issued the promissory notes to the Initial Investors, who, in turn, assigned them to the Company at the Closing pursuant to a Note Assignment Agreement entered into by and between Company and each Initial Investor on August 9, 2013. Preciosa repaid these notes in full to the Company on September 20, 2013. Preciosa also reimbursed to the Company $28,263 in legal fees incurred by the Company. The cash proceeds from issuance of the Initial Shares were placed into a trust account maintained by the Company’s counsel until such time that the Company could establish a bank account. There was no restriction as to the Company’s use of such proceeds. However, subsequent to December 31, 2013, the proceeds, less the costs incurred in the pursuit of the metals streaming business, were returned to the investors.
	On August 9, 2013, the Company caused 4,093,746 shares of Common Stock held by a stockholder to be cancelled pursuant to a Cancellation Agreement entered into by and between the Company and such stockholder on August 9, 2013. The Company recognized a loss of $164 on the cancellation of this stock.
	On December 9, 2013, the Company sold 468,823 shares of Common Stock (with the Initial Shares, collectively the “Shares”) at $4.266 per share to two accredited investors (with the Initial Investors, collectively the “Investors”). The closing thereof occurred on December 9, 2013, with gross proceeds to the Company of $2 million. The cash proceeds from issuance of these shares were placed into a trust account maintained by the Company’s counsel until such time that the Company could establish a bank account. There was no restriction as to the Company’s use of such proceeds. However, subsequent to December 31, 2013, the proceeds, less the costs incurred in the pursuit of the metals streaming business, were returned to the investors.
	On December 9, 2013, the Company sold a further 1,533,166 shares of Common Stock, with an estimated fair value of $6,540,486, or $4.266 per share, to two consultants at $0.0001 per share for gross proceeds of $153. As a result, the Company recognized a loss of $6,540,333 on the sale of these shares.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 10 - SUBSEQUENT EVENTS	'
	On March 11, 2014, due to its determination that the metals streaming business was no longer desirable, the Company and the Investors rescinded their transactions pertaining to the Shares. In connection with such rescission: (a) each Investor agreed to return that portion of the Shares issued to such Investor, (b) the Company agreed to return the proceeds from the sale of the Shares to the Investors, net of all payments therefrom by the Company as of the date of the rescission, and (c) the Company and the Investors each agreed to release all claims that each of them may have against the other.
	On March 11, 2014, $7,389,184 of the $8 million proceeds from the sale of 1,875,161 shares of Common Stock, less costs of $610,816, was returned to the Investors. In connection therewith, the certificates representing such shares have been surrendered to the Company for cancellation and as of August 11, 2014, there were 13,626,920 shares of common stock outstanding.
	The Company has evaluated subsequent events through the date these financial statements were available to be issued as of July 23, 2014 and determined that there are no other reportable subsequent events.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Policies	'
Basis of Presentation	'
	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Garden State Valet. All material intercompany accounts and transactions are eliminated in consolidation.
	These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Significant accounting policies are as follows:
Development Stage Company	'
	The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, stockholders’ deficit and cash flows disclosed activity since the date of our inception (June 15, 2011) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
Use of Estimates	'
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. These estimates and assumptions also affect the reported amounts of revenues, costs and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Accounts Receivable, Trade	'
	Accounts receivable are balances due from customers upon rendering of services provided for in contracts. These trade accounts receivable have a contractual maturity of one year or less. Receivables are determined to be past due based on payment terms of original invoices. The Company does not typically charge interest on past due receivables. There were no accounts receivable as of December 31, 2013 and 2012.
	An allowance for doubtful accounts is established for amounts that may not be recoverable and is based on an analysis of individual customer credit worthiness and an assessment of current economic trends. There were no accounts receivable allowances for doubtful accounts as of December 31, 2013 and 2012.
Revenue Recognition	'
	Revenue had been generated from providing the service of valet parking to corporate entities and individuals until the operations were discontinued on October 1, 2013. Revenue was recognized when all of the following criteria were met: persuasive evidence of an arrangement existed, services had been provided, all significant contractual obligations had been satisfied, and collection was reasonably assured. No guarantees or warranties were provided for the valet services that the Company rendered. The Company did not offer a refund policy.
Credit Risk	'
	The Company charged fees for services provided for events. General terms of events were payments in advance and payments on completion of services provided. As of December 31, 2013 and 2012, there were no payments in advance and no outstanding credit issued.
	The Company has no history and has not experienced any refund requests or committed to any adjustments for services provided. Insurance is carried for parking events for damages that may be incurred. The Company does not believe that there is any required liability to be recognized.
Advertising Costs	'
	Advertising costs of $350, $0 and $566 were incurred for the year ended December 31, 2013, the three month period ended December 31, 2012 and for the year ended September 30, 2012, respectively.
Share-based Expenses	'
	ASC 718, Compensation – Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
Deferred Income Taxes and Valuation Allowance	'
	The Company accounts for income taxes under ASC 740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will be unable to realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2013 and 2012.
Earnings Per Share	'
	The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. During the year ended December 31, 2013, the three month period ended December 31, 2012 and the year ended September 30, 2012, there were no potentially dilutive debt or equity instruments outstanding.
Financial Instruments	'
	ASC 820, Fair Value Measurements requires disclosure of the fair value of financial instruments. The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
Recently Implemented Standards	'
	The Company is in the development stage as defined under the then current Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 “Development-Stage Entities,” and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, stockholders’ deficit and cash flows disclosed activity since the date of our inception (June 15, 2011) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has not elected to early adopt these provisions and consequently these additional disclosures are included in these financial statements.
	The Company does not believe that other than disclosed above, recently issued, but not yet adopted, accounting pronouncements will have a material impact on its financial position, results of operations or cash flows.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Discontinued Operations Tables	'
Components of the discontinued operations	'
	The components of the discontinued operations are as follows:
		For the Year			For the Three Months			For the Fiscal Year			Inception
		Ended			Ended			Ended			(June 15, 2011)
		December 31,			December 31,			September 30,			Through
		2013			2012			2012			12/31/13
	Revenue	$	34,659		$	2,575		$	7,545		$	44,779
	Cost of revenue		(31,995	)		-			-			(31,995	)
	Gross Profit		2,664			2,575			7,545			12,784
	General and administrative expenses		(19,524	)		(11,720	)		(30,957	)		(64,079	)
	(Loss) from operations		(16,860	)		(9,145	)		(23,412	)		(51,295	)
												-
	Other income (expense)											-
	Interest expense		(1,848	)		(401	)		(1,648	)		(3,948	)
	Net income (loss)	$	(18,708	)	$	(9,546	)	$	(25,060	)	$	(55,243	)

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended	12 Months Ended		31 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012	Dec. 31, 2013
Discontinued Operations Details	'	'	'	'
Revenue	$2,575	$34,659	$7,545	$44,779
Cost of revenue	'	-31,995	'	-31,995
Gross Profit	2,575	2,664	7,545	12,784
General and administrative expenses	-11,720	-19,524	-30,957	-64,079
(Loss) from operations	-9,145	-16,860	-23,412	-51,295
Interest expense	-401	-1,848	-1,648	-3,948
Net income (loss)	($9,546)	($18,708)	($25,060)	($55,243)

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	3 Months Ended	12 Months Ended		31 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012	Dec. 31, 2013
Income Taxes Details Narrative	'	'	'	'
Operating Loss	$9,546	$7,089,569	$25,060	$7,126,104
Operating losses carryforwards, expiration dates	'	'2031	'	'

NOTES_PAYABLE_RELATED_PARTY_De

NOTES PAYABLE, RELATED PARTY (Details Narrative) (USD $)	3 Months Ended	12 Months Ended			31 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2013
Notes Payable Related Party Details Narrative	'	'	'	'	'
Amount borrowed from shareholders	'	$0	$21,200	'	'
Interest charged for notes payable	$401	$1,848	'	$1,648	$3,948

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013
Officer And Director [Member]	'
Fee paid	$20,000
Stockholders [Member]	'
Fee paid	$30,000

EQUITY_Details_Narrative

EQUITY (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Equity Details Narrative	'	'
Common stock, Authorized	50,000,000	50,000,000
Common stock, par value	$0.00	$0.00
Common stock, Issued	15,502,081	16,187,500
Common stock, outstanding	15,502,081	16,187,500
Preferred stock, Authorized	10,000,000	10,000,000
Preferred stock, Issued	0	0
Preferred stock, outstanding	0	0