Life Stem Genetics (LIFS) 10-Q 19 Nov 13 2013 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Sep. 30, 2013	Nov. 19, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Life Stem Genetics Inc.	'
Entity Central Index Key	'0001556377	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--06-30	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	0
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Jun. 30, 2013
Current assets:	'	'
Cash	$19,898	$192
Total current assets	19,898	192
Capitalized software development costs	150,000	'
Total assets	169,898	192
Current liabilities:	'	'
Accounts payable	500	'
Accounts payable - related party	161,332	120,000
Accrued executive compensation - related party	22,500	15,000
Notes payable - related party	55,991	4,329
Total current liabilities	240,323	139,329
Total liabilities	240,323	139,329
Stockholders' equity:	'	'
Common stock, $0.001 par value, 250,000,000 shares authorized, 44,037,500 and 26,422,500 shares issued and outstanding	44,038	26,423
Additional paid in capital	-54,963	-15,423
Common stock payable	200,000	'
Retained earnings	-259,500	-150,137
Total stockholders' equity	-70,425	-139,137
Total liabilities and stockholders' equity	$169,898	$192

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Jun. 30, 2013
Statement of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	44,037,500	44,037,500
Common stock, shares outstanding	26,422,500	26,422,500

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended	10 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Income Statement [Abstract]	'	'
Revenue	'	'
Operating expenses:	'	'
General and administrative	3,503	8,640
Professional fees	26,160	36,160
Professional fees - related party	72,200	192,200
Executive compensation - related party	7,500	22,500
Total operating expenses	109,363	259,500
Loss before provision for income taxes	-109,363	-259,500
Provision for income taxes	'	'
Net (loss)	($109,363)	($259,500)
Weighted average number of common shares outstanding - basic and fully diluted	28,528,641	'
(Loss) per share - basic and fully diluted	$0	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended	10 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net (loss)	($109,363)	($259,500)
Adjustments to reconcile net (loss)to net cash used in operating activities:	'	'
Shares issued for services	'	10,000
Changes in operating assets and liabilities:	'	'
Increase in accounts payable	500	500
Increase in accounts payable - related party	41,332	161,332
Increase in accrued executive compensation - related party	7,500	22,500
Net cash provided (used) in operating activities	-60,031	-65,168
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Purchase of capitalized software development costs	-150,000	-150,000
Net cash (used) in investing activities	-150,000	-150,000
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from notes payable - related party	29,940	38,227
Repayments for notes payable - related party	-203	-3,161
Proceeds from common stock payable	200,000	200,000
Net cash provided by financing activities	229,737	235,066
NET CHANGE IN CASH	19,706	19,898
CASH AT BEGINNING OF PERIOD	192	'
CASH AT END OF PERIOD	19,898	19,898
SUPPLEMENTAL INFORMATION:	'	'
Interest paid	'	'
Income taxes paid	'	'
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'
Shares issued for debt	'	1,000
Shares issued for services	'	10,000
Notes payable - related party assumed with merger	$21,925	$21,925

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	The interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.
	These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these condensed interim consolidated financial statements be read in conjunction with the financial statements of Life Stem Genetics, Inc. (South Dakota corporation) for the period of inception (November 30, 2012) to June 30, 2013 and notes thereto included in the Form 8-K current report and all amendments for Life Stem Genetic, Inc. (Nevada corporation). The Company follows the same accounting policies in the preparation of interim reports.
	Results of operations for the interim period are not indicative of annual results.
	Organization
	Miami Days Corp. was incorporated in the State of Nevada on March 15, 2010.
	On September 16, 2013, the Board of Directors and a majority of our shareholders approved a change of name of our company from Miami Days Corp. to Life Stem Genetics, Inc. (Nevada corporation) (“LSG Nevada”).
	On September 20, 2013, LSG Nevada issued 26,422,500 shares of common stock in exchange for 100% of Life Stem Genetics, Inc. (South Dakota corporation) (“LSG South Dakota”). Additionally, former management and shareholders LSG Nevada agreed to cancel a total of 52,000,000 shares of common stock.
	LSG South Dakota was incorporated on November 30, 2012 (Date of Inception) under the laws of the State of South Dakota, as Life Stem Genetics, Inc.
	The Company has not commenced significant operations and, in accordance with ASC Topic 915, the Company is considered a development stage company.
	Principles of consolidation
	For the period from November 30, 2012 to September 30, 2013, the consolidated financial statements include the accounts of LSG Nevada and LSG South Dakota. All significant intercompany balances and transactions have been eliminated.   LSG Nevada and LSG South Dakota will be collectively referred herein to as the “Company”.
	Year end
	The Company’s year end is June 30.
	Nature of operations
	The Company is establishing a series of Stem Cell therapy based clinics around the world.
	Use of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
	Cash and cash equivalents
	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximate fair value.
	Capitalized software development costs
	Capitalized software costs include costs incurred in connection with the development of software and purchased software. These costs relate to software used by subscribers to access, manage and analyze information in the Company's databases. Capitalized costs associated with internally developed software are amortized over three years which is their estimated economic life.
	The Company exercises significant judgment in determining that capitalized application software costs meet the criteria established in Financial Accounting Standards Board ("FASB") ASC 350-40, Internal-Use Software. Software production costs for computer software that is to be used as an integral part of a product or process shall not be capitalized until both (a) technological feasibility has been established for the software and (b) all research and development activities for the other components of the product or process have been completed.
	Revenue recognition
	The Company recognizes revenue when consulting and placement services are rendered on the accrual basis of accounting in accordance with generally accepted accounting principles in ASC 605. The Company does not recognize revenue until all four of the following criteria are met: (1) Persuasive evidence of an arrangement exists, (2) Services have been rendered, (3) The seller’s price to the buyer is fixed and (4) Collectability is reasonably assured.
	Fair value of financial instruments
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
	Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.
	Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.
	Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	Earnings per share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
	Recent pronouncements
	The Company has evaluated all the recent accounting pronouncements issued through November 2013 and believes that none of them will have a material effect on the company’s financial statement.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
GOING CONCERN	'
	NOTE 2 – GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. During the period from November 30, 2012 (inception) to September 30, 2013, the Company did not generate any revenue and had a net loss of $259,500.
	The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTES_PAYABLE_RELATED_PARTY

NOTES PAYABLE b RELATED PARTY	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
NOTES PAYABLE b RELATED PARTY	'
	NOTE 3 – NOTES PAYABLE – RELATED PARTY
	The Company has the following notes payable – related party:
		30-Sep-13
	Notes payable with an individual who is the sole officer and director of an entity that is a shareholder of the Company, due upon demand, 0% interest	$      510
	Notes payable with an immediate family member who is a shareholder of the Company, due upon demand, 0% interest	3,616
	Notes payable with a shareholder of the Company, due upon demand, 0% interest	5,000
	Notes payable with the husband of the officer, director and shareholder of the Company, due upon demand, 0% interest	24,940
	Notes payable with a former director of the Company, due upon demand, 0% interest	21,925
	Total notes payable – related party	$   55,991

STOCKHOLDERS_EQUITY

STOCKHOLDERSb EQUITY	3 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCKHOLDERSb EQUITY	'
	NOTE 4 – STOCKHOLDERS’ EQUITY
	The Company is authorized to issue 250,000,000 of shares of its $0.001 par value common stock.
	On September 16, 2013, the Company effected a 13-for-1 forward stock split of its $0.001 par value common stock.
	All shares and per share amounts have been retroactively restated to reflect the split discussed above.
	Common stock
	Prior to the acquisition of LSG South Dakota, LSG Nevada had 69,615,000 shares of common stock issued and outstanding.
	On September 20, 2013, LSG Nevada issued 26,422,500 shares in exchange for a 100% interest in LSG South Dakota. For accounting purposes, the acquisition of LSG South Dakota by LSG Nevada has been recorded as a reverse acquisition of a company and recapitalization of LSG South Dakota based on the factors demonstrating that LSG South Dakota represents the accounting acquirer.   The Company changed its business direction.
	As part of the acquisition, the former management and shareholders of LSG Nevada agreed to cancel 52,000,000 shares of common stock. After the acquisition and the cancellation, the Company had 44,037,500 shares of common stock issued and outstanding.
	During September 2013, the Company received cash proceeds of $200,000 from the sale of common stock which was recorded as common stock payable since the closing did not occur until October 2013.

WARRANTS_AND_OPTIONS

WARRANTS AND OPTIONS	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
WARRANTS AND OPTIONS	'
	NOTE 5 – WARRANTS AND OPTIONS
	As of September 30, 2013, there were no warrants or options outstanding to acquire any additional shares of common stock.

MATERIAL_AGREEMENTS

MATERIAL AGREEMENTS	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
MATERIAL AGREEMENTS	'
	NOTE 6 – MATERIAL AGREEMENTS
	On March 13, 2013, the Company executed a facilitation agreement with Prince Marketing Group, Limited (“Prince”). The Company issued 100,000 shares of common valued at $10,000 in exchange for Prince to create and establish stem cell therapy clinics. The Company agreed to pay Prince a quarterly royalty equal to 3% of the gross revenue from stem cell therapy treatments. The royalty payments shall continue for 90 years commencing on April 1, 2013.
	On September 10, 2013, the Company executed a second amendment to a consulting agreement originally dated December 18, 2012 with James Vanden Bosch for a period of one year. The consulting fees are $5,000 per month and a signing bonus of $5,000. The amendment postponed the start date of consulting agreement to December 1, 2013 or if the Company receives project funding prior to that date, then at an earlier date to be agreed upon by the parties.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 7 – RELATED PARTY TRANSACTIONS
	Office space and services are provided without charge by the officers and directors of the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.
	On January 1, 2013, the Company executed a one year employment agreement with Gloria Simov for the role of President of the Company. The annual compensation is $30,000 due monthly. During the three months ended September 30, 2013, the Company recorded executive compensation of $7,500. As of September 30, 2013, the balance of accrued executive compensation is $22,500.
	On January 1, 2013, the Company executed an implementation and management agreement with Lexington Management, Inc. (“Lexington”) for a period of five years. The consulting fees are $20,000 per month. The sole shareholder of Lexington is married to the President of the Company. During the three months ended September 30, 2013, the Company recorded professional fees – related party of $60,000. As of September 30, 2013, the balance of accounts payable is $161,332.
	During the three months ended September 30, 2013, the Company recorded professional fees – related party of $12,200 to an immediate family member who is a shareholder of the Company.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8 – SUBSEQUENT EVENTS
	The Company has evaluated subsequent events through the date the financial statements are issued and there are no material subsequent events to disclose, except as disclosed below.
	On October 31, 2013, the former officer, director and shareholder of the Company forgave the entire loan balance of $21,925.
	Effective October 21, 2013, the Company entered into a private placement agreement with one person. Pursuant to the agreement, the Company agreed to the issuance of 500,000 units at a price of $1.00 per unit. Each unit consists of one share of the Company’s common stock and one warrant. Each warrant is exercisable into one common share of the Company’s common stock at price of $1.00 per warrant share for a period of 12 months. The total proceeds received from this private placement were $500,000 of which $200,000 was received during September 2013 and $300,000 was received during October 2013.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of presentation	'
	Basis of presentation
	The interim consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.
	These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these condensed interim consolidated financial statements be read in conjunction with the financial statements of Life Stem Genetics, Inc. (South Dakota corporation) for the period of inception (November 30, 2012) to June 30, 2013 and notes thereto included in the Form 8-K current report and all amendments for Life Stem Genetic, Inc. (Nevada corporation). The Company follows the same accounting policies in the preparation of interim reports.
	Results of operations for the interim period are not indicative of annual results.
Organization	'
	Organization
	Miami Days Corp. was incorporated in the State of Nevada on March 15, 2010.
	On September 16, 2013, the Board of Directors and a majority of our shareholders approved a change of name of our company from Miami Days Corp. to Life Stem Genetics, Inc. (Nevada corporation) (“LSG Nevada”).
	On September 20, 2013, LSG Nevada issued 26,422,500 shares of common stock in exchange for 100% of Life Stem Genetics, Inc. (South Dakota corporation) (“LSG South Dakota”). Additionally, former management and shareholders LSG Nevada agreed to cancel a total of 52,000,000 shares of common stock.
	LSG South Dakota was incorporated on November 30, 2012 (Date of Inception) under the laws of the State of South Dakota, as Life Stem Genetics, Inc.
	The Company has not commenced significant operations and, in accordance with ASC Topic 915, the Company is considered a development stage company.
Principles of consolidation	'
	Principles of consolidation
	For the period from November 30, 2012 to September 30, 2013, the consolidated financial statements include the accounts of LSG Nevada and LSG South Dakota. All significant intercompany balances and transactions have been eliminated.   LSG Nevada and LSG South Dakota will be collectively referred herein to as the “Company”.
Year end	'
	Year end
	The Company’s year end is June 30.
Nature of operations	'
	Nature of operations
	The Company is establishing a series of Stem Cell therapy based clinics around the world.
Use of estimates	'
	Use of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Cash and cash equivalents	'
	Cash and cash equivalents
	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximate fair value.
Capitalized software development costs	'
	Capitalized software development costs
	Capitalized software costs include costs incurred in connection with the development of software and purchased software. These costs relate to software used by subscribers to access, manage and analyze information in the Company's databases. Capitalized costs associated with internally developed software are amortized over three years which is their estimated economic life.
	The Company exercises significant judgment in determining that capitalized application software costs meet the criteria established in Financial Accounting Standards Board ("FASB") ASC 350-40, Internal-Use Software. Software production costs for computer software that is to be used as an integral part of a product or process shall not be capitalized until both (a) technological feasibility has been established for the software and (b) all research and development activities for the other components of the product or process have been completed.
Revenue recognition	'
	Revenue recognition
	The Company recognizes revenue when consulting and placement services are rendered on the accrual basis of accounting in accordance with generally accepted accounting principles in ASC 605. The Company does not recognize revenue until all four of the following criteria are met: (1) Persuasive evidence of an arrangement exists, (2) Services have been rendered, (3) The seller’s price to the buyer is fixed and (4) Collectability is reasonably assured.
Fair value of financial instruments	'
	Fair value of financial instruments
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
	Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.
	Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.
	Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
Stock-based compensation	'
	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
Earnings per share	'
	Earnings per share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
Recent pronouncements	'
	Recent pronouncements
	The Company has evaluated all the recent accounting pronouncements issued through November 2013 and believes that none of them will have a material effect on the company’s financial statement.

NOTES_PAYABLE_RELATED_PARTY_Ta

NOTES PAYABLE b RELATED PARTY (Tables)	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Notes payable b related party	'
		30-Sep-13
	Notes payable with an individual who is the sole officer and director of an entity that is a shareholder of the Company, due upon demand, 0% interest	$      510
	Notes payable with an immediate family member who is a shareholder of the Company, due upon demand, 0% interest	3,616
	Notes payable with a shareholder of the Company, due upon demand, 0% interest	5,000
	Notes payable with the husband of the officer, director and shareholder of the Company, due upon demand, 0% interest	24,940
	Notes payable with a former director of the Company, due upon demand, 0% interest	21,925
	Total notes payable – related party	$   55,991

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	10 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Revenue and had a net loss	$259,500

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERSb EQUITY (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 20, 2013	Sep. 16, 2013
Equity [Abstract]	'	'	'
Common stock authorized issue shares	250,000,000	'	'
Par value common stock	$0.00	'	$0.00
Shares of common stock issued and outstanding	'	44,037,500	69,615,000
LSG Nevada issued shares	'	26,422,500	'
Interest in LSG	'	'100%	'
Shares of common stock	'	52,000,000	'
Received cash proceeds	$200,000	'	'

MATERIAL_AGREEMENTS_Details_Na

MATERIAL AGREEMENTS (Details Narrative) (USD $)	Sep. 10, 2013	Mar. 13, 2013
Notes to Financial Statements	'	'
Company issued shares	'	100,000
Shares of common valued	'	$10,000
Prince a quarterly royalty equal	'	'3%
The consulting fees per month	5,000	'
Signing bonus	$5,000	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Sep. 30, 2013	Jan. 01, 2013
Related Party Transactions [Abstract]	'	'
Annual compensation is due monthly	'	$30,000
Recorded executive compensation	7,500	'
Accrued executive compensation	22,500	'
Consulting fees are per month	'	20,000
Recorded professional fees b related party	60,000	'
Balance of accounts payable	161,332	'
Professional fees b related party	$12,200	'

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	Oct. 31, 2013	Oct. 21, 2013	Sep. 30, 2013
Subsequent Events [Abstract]	'	'	'
Forgave the entire loan balance	$21,925	'	'
Agreed to the issuance	'	500,000	'
Price per unit	'	$1	'
Common stock at price	'	$1	'
Total proceeds received from this private placement	'	500,000	'
Total proceeds received received	'	$300,000	$200,000