Environmental Packaging Technologies (EPTI) 10-K/A 20 Jan 15 2013 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Jan. 15, 2015	Jun. 30, 2013
Document And Entity Information
Entity Registrant Name	International Metals Streaming Corp.
Entity Central Index Key	1553734
Document Type	10-K
Document Period End Date	31-Dec-13
Amendment Flag	TRUE
Amendment Description	This Annual Report on Form 10-K/A (this “Amendment”) is being filed to amend the Annual Report on Form 10-K for the year ended December 31, 2013, filed with the Securities and Exchange Commission on August 20, 2014 (the “Original Report”).  Specifically: (i) the financial statements for the year ended December 31, 2013 are being restated to (A) correctly account for the issuance of 1,533,166 shares of common stock to two investors in December 2013 (the “December 2013 issuance”), and (B) properly characterize funds held in counsel’s trust account (the “trust account funds”); and (ii) disclosures under Items 1 and 7 in the Original Report pertaining to the December 2013 issuance and the trust account funds are being revised to be consistent with the restated financial statements.  We have also revised disclosures in the Original Report under Items 1, 10, 11 and 12 to reflect the change in our sole officer and director that occurred in September 2014, and disclosures under Items 9 and 14 to reflect the change in our auditor that occurred in October 2014.
	Unless otherwise indicated, this Amendment continues to describe conditions as of the date of the Original Report, and the disclosures herein have not been updated to reflect events, results or developments that have occurred after the Original Report, or to modify or update those disclosures affected by subsequent events.  Accordingly, this Amendment should be read in conjunction with other filings made with the Securities and Exchange Commission subsequent to the filing of the Original Report, including any amendments to those filings. The filing of this Amendment shall not be deemed an admission that the Original Report when made included any untrue statement of a material fact or omitted to state a material fact necessary to make a statement not misleading.
Current Fiscal Year End Date	-19
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	Sep. 30, 2012
ASSETS
Cash held in trust
Current assets of discontinued operations		15,297	8,370
Total Current Assets		15,297	8,370
TOTAL ASSETS		15,297	8,370
CURRENT LIABILITIES
Accrued expenses		7,500	6,000
Current liabilities of discontinued operations		34,032	19,059
Total current liabilities		41,532	25,059
TOTAL LIABILITIES		41,532	25,059
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
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 December 31 and September 30, 2012, respectively		1,618	1,618
Additional paid-in-capital		8,682	8,682
Accumulated deficit		-36,535	-26,989
TOTAL STOCKHOLDERS' EQUITY	7,465,594	-26,235	-16,689
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		15,297	8,370
Restated [Member]
ASSETS
Cash held in trust	7,503,808
Current assets of discontinued operations
Total Current Assets	7,503,808
TOTAL ASSETS	7,503,808
CURRENT LIABILITIES
Accrued expenses	38,214
Current liabilities of discontinued operations
Total current liabilities	38,214
TOTAL LIABILITIES	38,214
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
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 December 31 and September 30, 2012, respectively	1,550
Additional paid-in-capital	8,049,815
Accumulated deficit	-585,771
TOTAL STOCKHOLDERS' EQUITY	7,465,594
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$7,503,808

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
STOCKHOLDERS' EQUITY
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
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012
Revenue
General and administrative expenses
Loss from operations
Other income (expense)
Loss on cancellation of common stock
Loss from continuing operations before income taxes
Income tax expense (benefit)
Net loss from continuing operations
Net Loss from discontinued operations	-9,546		-25,060
Net loss	-9,546	-549,236	-25,060
Weighted average loss per share - basic and dilutive
Weighted average loss per share - basic and dilutive Continuing operations	$0		$0
Weighted average loss per share - basic and dilutive Discontinued operations	$0		$0
Total	$0		$0
Weighted average share outstanding - basic and dilutive	16,187,500		12,868,151
Restated [Member]
Revenue
General and administrative expenses		-530,364
Loss from operations		-530,364
Other income (expense)
Loss on cancellation of common stock		-164
Loss from continuing operations before income taxes		-530,528
Income tax expense (benefit)
Net loss from continuing operations		-530,528
Net Loss from discontinued operations		-18,708
Net loss		($549,236)
Weighted average loss per share - basic and dilutive
Weighted average loss per share - basic and dilutive Continuing operations		($0.03)
Weighted average loss per share - basic and dilutive Discontinued operations		$0
Total		($0.03)
Weighted average share outstanding - basic and dilutive		15,253,415

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Total
Beginning 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 sold for cash August 9, 2013; $4.266 per share, Shares	1,406,338
Shares sold for cash August 9, 2013; $4.266 per share, Amount	141	5,999,859		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
Net loss			-549,236	-549,236
Ending Balance, Amount at Dec. 31, 2013	$1,550	$8,049,815	($585,771)	$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
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($9,546)	($549,236)	($25,060)
Loss from discontinued operations	9,546		25,060
Loss from continuing operations
Adjustments to reconcile net loss to net cash (used in) operating activities:
Loss on cancellation of common stock
Accrued expenses
Net cash used in operating activities of continuing operations	0
Net cash used in operating activities of discontinued operations	-5,000		-22,250
Net cash used in operating activities	-5,000		-22,250
CASH FLOWS FROM INVESTING ACTIVITIES
Cash held in trust	0
Net cash used in investing activities	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the sale of common stock	0
Proceeds on notes receivable
Repayments of notes receivable	0
Net cash provided by continuing operations	0
Net cash provided by discontinued operations	5,000		22,250
Net cash provided by financing activities	5,000		22,250
INCREASE IN CASH
CASH, BEGINNING OF PERIOD
CASH, END OF PERIOD
Noncash financing activities:
Settlement of notes payable and accrued expenses
Supplemental Information:
Cash paid for interest - discontinued operations	401		1,648
Cash paid for taxes
Restated [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		-549,236
Loss from discontinued operations		18,708
Loss from continuing operations		-530,528
Adjustments to reconcile net loss to net cash (used in) operating activities:
Loss on cancellation of common stock		164
Accrued expenses		37,714
Net cash used in operating activities of continuing operations		-492,650
Net cash used in operating activities of discontinued operations		-3,695
Net cash used in operating activities		-496,345
CASH FLOWS FROM INVESTING ACTIVITIES
Cash held in trust		-7,503,808
Net cash used in investing activities		-7,503,808
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the sale of common stock		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
Net cash provided by discontinued operations
Net cash provided by financing activities		8,000,153
INCREASE IN CASH
CASH, BEGINNING OF PERIOD
CASH, END OF PERIOD
Noncash financing activities:
Settlement of notes payable and accrued expenses		40,748
Supplemental Information:
Cash paid for interest - discontinued operations		1,848
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.”
	NOTE 1A – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
	Subsequent to the filing on August 20, 2014, of the Annual Report on Form 10-K for the year ended December 31, 2013 (the “Annual Report”), the Company reviewed its accounting methodology relating to its sale and issuance of 1,533,166 shares of common stock (the “Shares”) to two investors in December 2013.  The Company had, in the Annual Report, recorded a loss of approximately $6.5 million on the sale of the Shares based on a valuing event.  In addition, disclosures in the Annual Report characterize the two investors as consultants, although no consulting agreement was entered into between the Company and the investors, and neither of the investors was compelled to perform any services for the Company. In accordance with ASC 855, “Subsequent Event”, management reassessed and determined it was inappropriate to record a $6.5 million loss related to the sale of those common shares to the two investors.
	The effects of the adjustments on the Company’s previously issued financial statements for the year ended December 31, 2013, are summarized as follows:
	Selected Consolidated Balance Sheet information as of December 31, 2013
		Previously			Impact of			Restated
		Reported			Restatement
	Additional paid-in-capital	$	14,590,149		$	(6,540,333	)	$	8,049,815	)
	Accumulated deficit	$	(7,126,104	)	$	6,540,333		$	(585,771	)
	Selected Consolidated Statement of Operations information for the year ended December 31, 2013
		Previously			Impact of			Restated
		Reported			Restatement
	Loss on sale and cancellation of common stock	$	(6,540,497	)	$	6,540,333		$	(164	)
	Net loss from continuing operations	$	(7,070,861	)	$	6,540,333		$	(530,528	)
	Net loss	$	(7,089,569	)	$	6,540,333		$	(549,236	)
	Basic and diluted loss per common share - Continuing operations		(0.56	)		0.53			(0.03	)
	Selected Consolidation Statements of Cash Flows information for the year ended December 31, 2013
		Previously			Impact of			Restated
		Reported			Restatement
	Net loss		(7,089,569	)		6,540,333			(549,236	)
	Adjustments to reconcile net loss to net cash Loss on sale and cancellation of common stock		6,540,497			(6,540,333	)		164
	In addition, the Company believes that the presentation of cash on the previously issued balance sheets did not fully disclose that the funds were in counsel's trust account.  The description has been revised on the face of the consolidated balance sheets to indicate that the funds were held in attorney trust account.
	The foregoing restatement is being made in accordance with ASC 250, “Accounting Changes and Error Corrections.” The disclosure provision of ASC 250 requires a company that corrects an error to disclose that its previously issued financial statements have been restated, to provide a description of the nature of the error, the effect of the correction on each financial statement line item and any per share amount affected for each prior period presented, and the cumulative effect on retained earnings in the statement of financial position as of the beginning of each period presented.

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 financial statements. In accordance with the relevant accounting standard guidance, the presentation of Garden State Valet as a discontinued operations in the December 31, 2013 consolidated financial statements requires that presentation to be used in the financial statements for both the period from January 1, 2012 through September 30, 2012 and the period from October 1, 2012 through December 31, 2012. As a result, Garden State Valet is presented as discontinued operations in all of the consolidated financial statements presented in this report.
	The primary components of the amounts reported as discontinued operations are as follows:
	The primary components of the amounts reported as discontinued operations are as follows:
		For the Year Ended			For the Three Months			For the Fiscal Year
					Ended			Ended
		December 31,			December 31,			September 30,
		2013			2012			2012
	Revenue	$	34,659		$	2,575		$	7,545
	Cost of revenue		(31,995	)		-			-
	Gross Profit		2,664			2,575			7,545
	General and administrative expenses		(19,524	)		(11,720	)		(30,957	)
	Loss from operations		(16,860	)		(9,145	)		(23,412	)
	Other income (expense)
	Interest expense		(1,848	)		(401	)		(1,648	)
	Net  loss	$	(18,708	)	$	(9,546	)	$	(25,060	)
		As of
		December 31,			December 31,			September 30,
		2013			2012			2012
	Cash	$	-		$	7,649		$	6,428
	Prepaid insurance		-			15,297			1,942
	Total current assets of discontinued operations	$	-		$	15,297		$	8,370
	Accounts payable	$	-		$	5,664		$	1,500
	Accrued interest		-			1,730			1,359
	Loans payable - Insurance		-			5,438			-
	Notes payable - Related party		-			21,200			16,200
	Total current liabilities of discontinued operations	$	-		$	34,032		$	19,059

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:
	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.
	Cash Held in Trust
	The Company presently maintains the net proceeds from the sale of common stock in an attorney trust account.
	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 and all significant contractual obligations had been satisfied, price is fixed and determinable 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.
	Loss 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.
	Reclassification
	Certain prior period amounts have been reclassified to conform to the current period presentation. The reclassification had no impact on consolidated net loss.
	Recently Issued Standards
	In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development or exploration stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of December 31, 2013.
	From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.  ASU Update 2014-15 Presentation of Financial Statements-Going Concern (Sub Topic 205-40) issued August 27, 2014 by FASB defines management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern. The additional disclosure requirement is effective after December 15, 2016 and will be evaluated as to impact and implemented accordingly.
	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. 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, and the fiscal year ended September 30, 2012, 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 losses in the amount of $549,236, $9,546 and $25,060 for the year ended December 31, 2013, the three months ended December 31, 2012 and the fiscal year ended September 30, 2012, respectively. The net 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, and the fiscal year ended September 30, 2012, interest charged on these notes amounted to $1,848, $401, and $1,648, respectively.
	On August 6, 2013, these notes, related accrued interest, and certain accrued expenses 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 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 at $0.00004 per share for total proceeds of $50.
	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 two 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. 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. See Note 10.
	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. See Note 10.
	On December 9, 2013, the Company sold 1,533,166 shares of Common Stock at $0.0001 per share for gross proceeds of $153.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements
NOTE 10 - SUBSEQUENT EVENTS	On March 10, 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.

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.
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.
Cash Held in Trust	The Company presently maintains the net proceeds from the sale of common stock in an attorney trust account.
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 and all significant contractual obligations had been satisfied, price is fixed and determinable 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.
Loss 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.
Reclassification	Certain prior period amounts have been reclassified to conform to the current period presentation. The reclassification had no impact on consolidated net loss.
Recently Issued Standards	In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development or exploration stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of December 31, 2013.
	From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.  ASU Update 2014-15 Presentation of Financial Statements-Going Concern (Sub Topic 205-40) issued August 27, 2014 by FASB defines management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern. The additional disclosure requirement is effective after December 15, 2016 and will be evaluated as to impact and implemented accordingly.
	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.

NATURE_OF_BUSINESS_Table

NATURE OF BUSINESS (Table)	12 Months Ended
	Dec. 31, 2013
Nature Of Business Table
Adjustments in previous financial statements	Selected Consolidated Balance Sheet information as of December 31, 2013
		Previously			Impact of			Restated
		Reported			Restatement
	Additional paid-in-capital	$	14,590,149		$	(6,540,333	)	$	8,049,815	)
	Accumulated deficit	$	(7,126,104	)	$	6,540,333		$	(585,771	)
	Selected Consolidated Statement of Operations information for the year ended December 31, 2013
		Previously			Impact of			Restated
		Reported			Restatement
	Loss on sale and cancellation of common stock	$	(6,540,497	)	$	6,540,333		$	(164	)
	Net loss from continuing operations	$	(7,070,861	)	$	6,540,333		$	(530,528	)
	Net loss	$	(7,089,569	)	$	6,540,333		$	(549,236	)
	Basic and diluted loss per common share - Continuing operations		(0.56	)		0.53			(0.03	)
	Selected Consolidation Statements of Cash Flows information for the year ended December 31, 2013
		Previously			Impact of			Restated
		Reported			Restatement
	Net loss		(7,089,569	)		6,540,333			(549,236	)
	Adjustments to reconcile net loss to net cash Loss on sale and cancellation of common stock		6,540,497			(6,540,333	)		164

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Discontinued Operations Tables
Components of the discontinued operations	The primary components of the amounts reported as discontinued operations are as follows:
	The primary components of the amounts reported as discontinued operations are as follows:
		For the Year Ended			For the Three Months			For the Fiscal Year
					Ended			Ended
		December 31,			December 31,			September 30,
		2013			2012			2012
	Revenue	$	34,659		$	2,575		$	7,545
	Cost of revenue		(31,995	)		-			-
	Gross Profit		2,664			2,575			7,545
	General and administrative expenses		(19,524	)		(11,720	)		(30,957	)
	Loss from operations		(16,860	)		(9,145	)		(23,412	)
	Other income (expense)
	Interest expense		(1,848	)		(401	)		(1,648	)
	Net  loss	$	(18,708	)	$	(9,546	)	$	(25,060	)
		As of
		December 31,			December 31,			September 30,
		2013			2012			2012
	Cash	$	-		$	7,649		$	6,428
	Prepaid insurance		-			15,297			1,942
	Total current assets of discontinued operations	$	-		$	15,297		$	8,370
	Accounts payable	$	-		$	5,664		$	1,500
	Accrued interest		-			1,730			1,359
	Loans payable - Insurance		-			5,438			-
	Notes payable - Related party		-			21,200			16,200
	Total current liabilities of discontinued operations	$	-		$	34,032		$	19,059

NATURE_OF_BUSINESS_Details

NATURE OF BUSINESS (Details) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012
Additional paid-in-capital	$8,682		$8,682
Accumulated deficit	-36,535		-26,989
Loss on sale and cancellation of common stock
Net loss from continuing operations
Net loss	-9,546	-549,236	-25,060
Basic and diluted loss per common share -B Continuing operations	$0		$0
Net (loss)	-9,546	-549,236	-25,060
Adjustments to reconcile net loss to net cashB Loss on sale and cancellation of common stock
Previously Reported [Member]
Additional paid-in-capital		14,590,149
Accumulated deficit		-7,126,104
Loss on sale and cancellation of common stock		-6,540,497
Net loss from continuing operations		-7,070,861
Net loss		-7,089,569
Basic and diluted loss per common share -B Continuing operations		($0.56)
Net (loss)		-7,089,569
Adjustments to reconcile net loss to net cashB Loss on sale and cancellation of common stock		6,540,497
Impact Of Restatement [Member]
Additional paid-in-capital		-6,540,333
Accumulated deficit		6,540,333
Loss on sale and cancellation of common stock		6,540,333
Net loss from continuing operations		6,540,333
Net loss		6,540,333
Basic and diluted loss per common share -B Continuing operations		$0.53
Net (loss)		6,540,333
Adjustments to reconcile net loss to net cashB Loss on sale and cancellation of common stock		-6,540,333
Restated [Member]
Additional paid-in-capital		8,049,815
Accumulated deficit		-585,771
Loss on sale and cancellation of common stock		-164
Net loss from continuing operations		-530,528
Net loss		-549,236
Basic and diluted loss per common share -B Continuing operations		($0.03)
Net (loss)		-549,236
Adjustments to reconcile net loss to net cashB Loss on sale and cancellation of common stock		$164

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012
Discontinued Operations Details
Revenue	$2,575	$34,659	$7,545
Cost of revenue		-31,995
Gross Profit	2,575	2,664	7,545
General and administrative expenses	-11,720	-19,524	-30,957
(Loss) from operations	-9,145	-16,860	-23,412
Interest expense	-401	-1,848	-1,648
Net income (loss)	-9,546	-18,708	-25,060
Cash	7,649		6,428
Prepaid insurance	7,648		1,942
Total current assets of discontinued operations	15,297		8,370
Accounts payable	5,664		1,500
Accrued interest	1,730		1,359
Loans payable - Insurance	5,438
Notes payable - Related party	21,200		16,200
Total current liabilities of discontinued operations	$34,032		$19,059

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012
Notes to Financial Statements
Advertising costs	$0	$350	$566

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2012
Income Taxes Details Narrative
Net loss	$9,546	$549,236	$25,060
Operating losses carryforwards, expiration dates		2031

NOTES_PAYABLE_RELATED_PARTY_De

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

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