3D Pioneer Systems (DPSM) 10-Q/A 24 Jun 14 2014 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Apr. 30, 2014	Jun. 20, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'3D PIONEER SYSTEMS, INC.	'
Entity Central Index Key	'0001556753	'
Trading Symbol	'dpsm	'
Current Fiscal Year End Date	'--07-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	77,536,256
Document Type	'10-Q	'
Document Period End Date	30-Apr-14	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheet (USD $)	Apr. 30, 2014	Jul. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$257,491	$2,231
Prepaid expenses	25,880	'
Total Current Assets	283,371	2,231
Equipment, net of accumulated depreciation of $1,044 and $nil, respectively	50,676	'
TOTAL ASSETS	334,047	2,231
Current Liabilities	'	'
Accounts payable and accrued liabilities	124,706	100
Accrued interest	3,551	'
Due to related party	7,295	3,235
Total Current Liabilities	135,552	3,335
Convertible notes payable	76,923	'
TOTAL LIABILITIES	212,475	3,335
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Common Stock, par value $0.01, 200,000,000 shares authorized, 77,536,256 and 76,032,000 shares issued and outstanding, respectively	775,363	760,320
Additional paid-in capital	-227,843	-712,800
Deficit accumulated during the development stage	-425,948	-48,624
Total Stockholders' Equity (Deficit)	121,572	-1,104
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$334,047	$2,231

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheet (Parentheticals) (USD $)	Apr. 30, 2014	Jul. 31, 2013
Statement Of Financial Position [Abstract]	'	'
Accumulated depreciation of equipment (in dollars)	$1,044	'
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	77,536,256	76,032,000
Common stock, shares outstanding	77,536,256	76,032,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended		72 Months Ended
	Apr. 30, 2014	Apr. 30, 2013	Apr. 30, 2014	Apr. 30, 2013	Apr. 30, 2014
Income Statement [Abstract]	'	'	'	'	'
REVENUES	'	'	'	'	'
OPERATING EXPENSES	'	'	'	'	'
General and administrative	142,030	223	188,783	1,285	190,349
Professional fees	83,034	18,451	113,483	40,513	160,541
Software development expenses	42,401	'	42,401	'	42,401
Total Operating Expenses	267,465	18,674	344,667	41,798	393,291
OPERATING LOSS	-267,465	-18,674	-344,667	-41,798	-393,291
OTHER EXPENSE	'	'	'	'	'
Interest expense	-1,463	'	-30,474	'	-30,474
Foreign exchange loss	-2,183	'	-2,183	'	-2,183
NET LOSS	($271,111)	($18,674)	($377,324)	($41,798)	($425,948)
Basic and Diluted Loss per Common Share (in dollars per share)	$0	$0	$0	($0.01)	'
Basic and Diluted Weighted Average Common Shares Outstanding (in shares)	76,887,763	4,652,000	76,306,033	2,976,176	'

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended		72 Months Ended
	Apr. 30, 2014	Apr. 30, 2013	Apr. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net loss	($377,324)	($41,798)	($425,948)
Adjustments to non-cash items:	'	'	'
Depreciation	1,044	'	1,044
Interest expense on conversion feature	26,923	'	26,923
Changes in operating assets and liabilities:	'	'	'
Prepaid expenses	-25,880	537	-25,880
Accounts payable and accrued liabilities	124,606	100	124,706
Accrued interest	3,551	'	3,551
Net cash used in operating activities	-247,080	-41,161	-295,604
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Purchase of equipment	-51,720	'	-51,720
Net cash used in investing activities	-51,720	'	-51,720
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from related party	4,060	'	7,295
Issuance of common stock for cash	500,000	27,500	547,520
Proceeds from convertible note payable	50,000	'	50,000
Net cash provided by financing activities	554,060	27,500	604,815
Net increase (decrease) in cash and cash equivalents	255,260	-13,661	257,491
Cash and cash equivalents - beginning of period	2,231	19,307	'
Cash and cash equivalents - end of period	$257,491	$5,646	$257,491

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Apr. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
	NOTE 1 -  ORGANIZATION AND DESCRIPTION OF BUSINESS
	3D Pioneer Systems, Inc. (formerly Mobile Gaming International Corp.) (the "Company") was incorporated on April 22, 2008 in the State of Nevada, U.S.A. The Company's fiscal year end is July 31.
	Effective October 14, 2013, the Company changed its name to "3D Pioneer System, Inc." by way of a vote of the majority of the stock holders. On March 21, 2014, the Company incorporated its wholly-owned subsidiaries, 3D Pioneer Systems Malta (Holding) Ltd. and 3D Pioneer Systems Malta I Ltd. in Malta.
	The Company is a developmental stage company and plans to operate as a diversified technology company focused on delivering true plug and play 3d printers and printer applications that are designed to simplify the creative process and be accessible to a broad audience of consumers around the world. The Company is also intent on being a marketer and developer of cutting edge mobile games developed on 2.5D and 3D application environments, as well software applications that consumers can download and use on a variety of operating systems as iOS, android, windows, and other platforms, generating a creativity bridge for the mobile phone user between the mobile gaming world with the 3D printing world.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Apr. 30, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 -  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Development Stage Company
	The Company is considered to be in the development stage as defined in Accounting Standards Codification (ASC) 915 "Development Stage Entities." The Company is devoting substantially all of its efforts to development of business plans.
	Basis of Presentation
	The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America.  The accompanying interim unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the Company's opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine-month period ended April 30, 2014 are not necessarily indicative of the results for the full years. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited combined financial statements and the footnotes thereto for the year ended July 31, 2013 filed on Form 10-K on October 29, 2013.
	Basis of Consolidation
	These financial statements include the accounts of the Company and its wholly-owned subsidiaries, 3D Pioneer Systems Malta (Holding) Ltd. and 3D Pioneer Systems Malta I Ltd. All material intercompany balances and transactions have been eliminated.
	Foreign Currency Translation and Re-measurement
	The Company's subsidiaries that use the U.S. dollars as their functional currency re-measure monetary assets and liabilities at exchange rates in effect at the end of each period, and nonmonetary assets and liabilities at historical rates. Gains and losses from these re-measurements were not significant and have been included in the Company's results of operations.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates. The Company's periodic filings with the Securities and Exchange Commission include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $257,491 and $2,231 in cash and cash equivalents at April 30, 2014 and July 31, 2013, respectively.
	Equipment
	Property and equipment is stated at cost.  Depreciation is computed by the straight-line method over estimated useful lives (office equipment – 4 years, office furniture – 10 years).  Historical costs are reviewed and evaluated for their net realizable value of the assets.  The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of property and equipment existed at April 30, 2014 and July 31, 2013.
	Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable.  When required impairment losses on assets to be held and used are recognized based on the fair value of the asset.  The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required.  If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset.  When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets.  We did not recognize any impairment losses for any periods presented.
	Software Development Costs
	Research and development costs are expensed as incurred. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product's technological feasibility has been established and ending when a product is available for general release to customers.
	Start-Up Costs
	In accordance with ASC 720, "Start-up Activities", the Company expenses all costs incurred in connection with the start-up and organization of the Company.
	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.
	ASC 820, "Fair Value Measurements and Disclosures," defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
		·	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
		·	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
		·	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company's financial instruments consist principally of cash and cash equivalents, accounts payable and accrued liabilities, due to related party and convertible notes payable.
	Concentrations of Credit Risk
	The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
	Revenue Recognition
	The Company recognizes revenue from the sale of services in accordance with ASC 605, "Revenue Recognition."  Revenue will consist of smart phone application monthly subscription fees and advertising and will be recognized only when all of the following criteria have been met:
		i)	Persuasive evidence for an agreement exists;
		ii)	Service has been provided;
		iii)	The fee is fixed or determinable; and
		iv)	Revenue is reasonably assured.
	Net Loss Per Share of Common Stock
	The Company has adopted ASC 260, "Earnings per Share," ("EPS") which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.
	For the period ended April 30, 2014, 161,541 shares of potentially dilutive common stock, from a convertible note payable, were excluded from the EPS computation because their effect would be anit-dilutive.
	Recent Accounting Pronouncements
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.  Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company's present or future consolidated financial statements.

GOING_CONCERN_AND_LIQUIDITY_CO

GOING CONCERN AND LIQUIDITY CONSIDERATIONS	9 Months Ended
	Apr. 30, 2014
Going Concern and Liquidity Considerations [Abstract]	'
GOING CONCERN AND LIQUIDITY CONSIDERATIONS	'
	NOTE 3 -GOING CONCERN AND LIQUIDITY CONSIDERATIONS
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  As of April 30, 2014, the Company has a loss from operations of $344,667, an accumulated deficit of $425,948, and it has earned no revenues since inception.  The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending July 31, 2014.
	The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan.  In response to these problems, management intends to raise additional funds through public or private placement offerings.
	These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.  The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

PREPAID_EXPENSES

PREPAID EXPENSES	9 Months Ended
	Apr. 30, 2014
Prepaid Expense, Current [Abstract]	'
PREPAID EXPENSES	'
	NOTE 4 – PREPAID EXPENSES
	Prepaid expenses consisted of:
		30-Apr-14		31-Jul-13
	Lease security deposit and prepaid rent (note 9)	$	21,880	$	-
	Other prepaid expenses		4,000		-
	Total prepaid expenses	$	25,880	$	-

EQUIPMENT

EQUIPMENT	9 Months Ended
	Apr. 30, 2014
Property, Plant and Equipment [Abstract]	'
EQUIPMENT	'
	NOTE 5 -  EQUIPMENT
	The following table shows the Company's equipment detail as of April 30, 2014 and July 31, 2013:
		2014			2013
	Office equipment	$	49,035		$	-
	Office furniture		2,685			-
	Gross equipment at cost		51,720			-
	Accumulated depreciation and amortization		(1,044	)		-
	Net equipment	$	50,676		$	-
	Depreciation expense totaled $1,044 and $nil for the periods ended April 30, 2014 and 2013, respectively.

CAPITAL_STOCK

CAPITAL STOCK	9 Months Ended
	Apr. 30, 2014
Stockholders' Equity Note [Abstract]	'
CAPITAL STOCK	'
	NOTE 6 -   CAPITAL STOCK
	Authorized Stock
	At inception, the Company authorized 75,000,000 common shares with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the Company is sought.
	Effective October 14, 2013, the Company increased the number of authorized common shares to 200,000,000 shares, with par value $0.01 per share.
	Share Issuance
	Effective October 14, 2013, the Company affected a 16 for 1 forward split of its common stock, under which each shareholder of record received sixteen (16) new shares of the Company's common stock for every one (1) old share outstanding.
	Since inception (April 22, 2008) to April 30, 2014, and retroactively adjusted to give effect to the 16 for 1 forward split, the Company has issued the following amount of shares:
	·	During the period ended July 31, 2008, the Company issued 32,000 common shares to an officer and director at $0.000625 per share for $20.
	·	During the year ended July 31, 2012, the Company issued 32,000,000 common shares to officers and a director at $0.000625 per share for $20,000.
	·	During the year ended July 31, 2013, the Company issued 44,000,000 common shares to unaffiliated investors at $0.000625 per share for $27,500.
	·	During the period ended April 30, 2014, the Company issued 1,504,256 common shares to unaffiliated investors for $500,000.
	On February 22, 2014, the Company entered into a transfer and assignment of intellectual property agreement with Mark Flores Martin and Pencil Pig Ltd., a company wholly owned by Flores.  In connection with the transaction, the Corporation's CEO has agreed to cancel 7,000,000 shares of the Corporation's common stock owned directly by him.  The effect of this cancellation will be that no net shares are issued as a result of the transaction.
	There were 77,536,256 and 76,032,000 common shares issued and outstanding at April 30, 2014 and July 31, 2013 respectively.  Of these shares, 32,032,000 were issued to officers and a director of the Company.

CONVERTIBLE_NOTE_PAYABLE

CONVERTIBLE NOTE PAYABLE	9 Months Ended
	Apr. 30, 2014
Debt Disclosure [Abstract]	'
CONVERTIBLE NOTE PAYABLE	'
	NOTE 7 – CONVERTIBLE NOTE PAYABLE
	On September 26, 2013, the Company issued a note payable ("the note") to an unrelated party for $50,000. The note bears interest at 12%, is unsecured, and matures on September 26, 2016. The note holder has the right to immediately convert the note at any time and from time-to-time, in whole or in part, before the maturity date.  The note is convertible into shares of the Company's common stock at 65% of the average closing prices for the previous five trading days prior to the conversion.
	Since the note is convertible into a variable number of shares based on a fixed monetary value, the Company followed guidance in ASC 480-10-25-14.  This guidance requires the note and accrued interest to be classified as a liability and reported at its full fair value, which is the fixed monetary value of shares into which the note and accrued interest is convertible.  The excess of the amount recognized as a liability for the convertible debt over the proceeds received upon issuance was recognized as interest expense on the dates of issuance.
	Convertible note payable at April 30, 2014 and July 31, 2013 is summarized as follows:
		30-Apr-14		31-Jul-13
	$50,000 convertible note payable; unsecured; bearing interest at 12% per annum; due September 26, 2016	$	76,923	$	-
	Less: Current Portion		-		-
	Long-Term Convertible Note Payable	$	76,923	$	-

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Apr. 30, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 8 – RELATED PARTY TRANSACTIONS
	As at April 30, 2014 and July 31, 2013, the Company was obligated to a former officer for expenses paid for on behalf of and amounts advanced to the Company in exchange for a non-interest bearing demand loan with a balance of $7,295 and $3,235 respectively.
	During the nine months ended April 30, 2014, the Company paid and accrued management fees of $45,000 to its new sole director and officer, of which amount $14,600 was outstanding as an accrued liability at April 30, 2014. During the nine months ended April 30, 2014, the Company advanced $4,000 to this director for travelling purposes.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Apr. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 9 – COMMITMENTS AND CONTINGENCIES
	On March 30, 2014, the Company, through its wholly-owned subsidiary, signed a two (2) year lease commencing April 1, 2014, to rent office space in Malta.  The Company is required to pay a security deposit of €10,000 ($13,760) and a lease of €22,300 ($30,690) per annum, payable every three (3) months in advance. As of April 30, 2014 the Company has paid the required security deposit and the first three months of rent.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Apr. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 10 -SUBSEQUENT EVENTS
	In accordance with ASC 855-10, Company management reviewed all material events through the date of this report and determined that there are the following material subsequent events to report:

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Apr. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America.  The accompanying interim unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the Company's opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine-month period ended April 30, 2014 are not necessarily indicative of the results for the full years. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited combined financial statements and the footnotes thereto for the year ended July 31, 2013 filed on Form 10-K on October 29, 2013.
Basis of Consolidation	'
	Basis of Consolidation
	These financial statements include the accounts of the Company and its wholly-owned subsidiaries, 3D Pioneer Systems Malta (Holding) Ltd. and 3D Pioneer Systems Malta I Ltd. All material intercompany balances and transactions have been eliminated.
Foreign Currency Translation and Re-measurement	'
	Foreign Currency Translation and Re-measurement
	The Company's subsidiaries that use the U.S. dollars as their functional currency re-measure monetary assets and liabilities at exchange rates in effect at the end of each period, and nonmonetary assets and liabilities at historical rates. Gains and losses from these re-measurements were not significant and have been included in the Company's results of operations.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates. The Company's periodic filings with the Securities and Exchange Commission include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $257,491 and $2,231 in cash and cash equivalents at April 30, 2014 and July 31, 2013, respectively.
Equipment	'
	Equipment
	Property and equipment is stated at cost.  Depreciation is computed by the straight-line method over estimated useful lives (office equipment – 4 years, office furniture – 10 years).  Historical costs are reviewed and evaluated for their net realizable value of the assets.  The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of property and equipment existed at April 30, 2014 and July 31, 2013.
	Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable.  When required impairment losses on assets to be held and used are recognized based on the fair value of the asset.  The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required.  If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset.  When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets.  We did not recognize any impairment losses for any periods presented.
Software Development Costs	'
	Software Development Costs
	Research and development costs are expensed as incurred. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product's technological feasibility has been established and ending when a product is available for general release to customers.
Start-Up Costs	'
	Start-Up Costs
	In accordance with ASC 720, "Start-up Activities", the Company expenses all costs incurred in connection with the start-up and organization of the Company.
Financial Instruments	'
	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.
	ASC 820, "Fair Value Measurements and Disclosures," defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
		·	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
		·	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
		·	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company's financial instruments consist principally of cash and cash equivalents, accounts payable and accrued liabilities, due to related party and convertible notes payable.
Concentrations of Credit Risk	'
	Concentrations of Credit Risk
	The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue from the sale of services in accordance with ASC 605, "Revenue Recognition."  Revenue will consist of smart phone application monthly subscription fees and advertising and will be recognized only when all of the following criteria have been met:
		i)	Persuasive evidence for an agreement exists;
		ii)	Service has been provided;
		iii)	The fee is fixed or determinable; and
		iv)	Revenue is reasonably assured.
Net Loss Per Share of Common Stock	'
	Net Loss Per Share of Common Stock
	The Company has adopted ASC 260, "Earnings per Share," ("EPS") which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.
	For the period ended April 30, 2014, 161,541 shares of potentially dilutive common stock, from a convertible note payable, were excluded from the EPS computation because their effect would be anit-dilutive.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.  Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company's present or future consolidated financial statements.

PREPAID_EXPENSES_Tables

PREPAID EXPENSES (Tables)	9 Months Ended
	Apr. 30, 2014
Prepaid Expense, Current [Abstract]	'
Schedule of prepaid expenses	'
		30-Apr-14		31-Jul-13
	Lease security deposit and prepaid rent (note 9)	$	21,880	$	-
	Other prepaid expenses		4,000		-
	Total prepaid expenses	$	25,880	$	-

EQUIPMENT_Tables

EQUIPMENT (Tables)	9 Months Ended
	Apr. 30, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of equipment	'
		2014			2013
	Office equipment	$	49,035		$	-
	Office furniture		2,685			-
	Gross equipment at cost		51,720			-
	Accumulated depreciation and amortization		(1,044	)		-
	Net equipment	$	50,676		$	-

CONVERTIBLE_NOTE_PAYABLE_Table

CONVERTIBLE NOTE PAYABLE (Tables)	9 Months Ended
	Apr. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of convertible note payable	'
		30-Apr-14		31-Jul-13
	$50,000 convertible note payable; unsecured; bearing interest at 12% per annum; due September 26, 2016	$	76,923	$	-
	Less: Current Portion		-		-
	Long-Term Convertible Note Payable	$	76,923	$	-

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	9 Months Ended
	Apr. 30, 2014	Jul. 31, 2013	Apr. 30, 2013	Jul. 31, 2012	Apr. 22, 2008
Accounting Policies [Abstract]	'	'	'	'	'
Cash and cash equivalents	$257,491	$2,231	$5,646	$19,307	'
Depreciation method	'straight-line method	'	'	'	'
Office equipment	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Estimated useful lives	'4 years	'	'	'	'
Office furniture	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Estimated useful lives	'10 years	'	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1) (Convertible note payable)	9 Months Ended
	Apr. 30, 2014
Convertible note payable	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'
Number of potentially dilutive common stock from convertible note payable excluded from EPS computation	161,541

GOING_CONCERN_AND_LIQUIDITY_CO1

GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Detail Textuals) (USD $)	3 Months Ended		9 Months Ended		72 Months Ended
	Apr. 30, 2014	Apr. 30, 2013	Apr. 30, 2014	Apr. 30, 2013	Apr. 30, 2014	Jul. 31, 2013
Going Concern and Liquidity Considerations [Abstract]	'	'	'	'	'	'
Loss from operations	($267,465)	($18,674)	($344,667)	($41,798)	($393,291)	'
Accumulated deficit	$425,948	'	$425,948	'	$425,948	$48,624

PREPAID_EXPENSES_Details

PREPAID EXPENSES (Details) (USD $)	Apr. 30, 2014	Jul. 31, 2013
Prepaid Expense, Current [Abstract]	'	'
Lease security deposit and prepaid rent (note 9)	$21,880	'
Other prepaid expenses	4,000	'
Total prepaid expenses	$25,880	'

EQUIPMENT_Details

EQUIPMENT (Details) (USD $)	Apr. 30, 2014	Jul. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Gross equipment at cost	$51,720	'
Accumulated depreciation and amortization	-1,044	'
Net equipment	50,676	'
Office equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Gross equipment at cost	49,035	'
Office furniture	'	'
Property, Plant and Equipment [Line Items]	'	'
Gross equipment at cost	$2,685	'

EQUIPMENT_Detail_Textuals

EQUIPMENT (Detail Textuals) (USD $)	9 Months Ended		72 Months Ended
	Apr. 30, 2014	Apr. 30, 2013	Apr. 30, 2014
Property, Plant and Equipment [Abstract]	'	'	'
Depreciation expense	$1,044	'	$1,044

CAPITAL_STOCK_Detail_Textuals

CAPITAL STOCK (Detail Textuals) (USD $)	Apr. 30, 2014	Jul. 31, 2013	Feb. 22, 2014	Apr. 30, 2014	Oct. 14, 2013	Apr. 22, 2008	Jul. 31, 2008	Jul. 31, 2012	Apr. 30, 2014	Jul. 31, 2013
			Transfer and assignment of intellectual property	Officer and Director	Common Share	Common Share	Common Share	Common Share	Common Share	Common Share
			Mark Flores Martin And Pencil Pig Ltd				Officer and Director	Officer and Director	Unaffiliated Investors	Unaffiliated Investors
Schedule Of Capital Stock [Line Items]	'	'	'	'	'	'	'	'	'	'
Common stock, shares authorized	200,000,000	200,000,000	'	'	200,000,000	75,000,000	'	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'	'	$0.01	$0.00	'	'	'	'
Number of votes each common shareholders entitled to provide	'	'	'	'	'	'One vote	'	'	'	'
Forward stock split conversion	'	'	'	'	'16 for 1	'	'	'	'	'
Number of common shares issued	'	'	'	'	'	'	32,000	32,000,000	1,504,256	44,000,000
Issuance price of common shares	'	'	'	'	'	'	$0.00	$0.00	'	$0.00
Common shares issued for cash	'	'	'	'	'	'	$20	$20,000	$500,000	$27,500
Number of common share to cancel with intellectual property agreement	'	'	7,000,000	'	'	'	'	'	'	'
Common stock, shares issued	77,536,256	76,032,000	'	32,032,000	'	'	'	'	'	'
Common stock, shares outstanding	77,536,256	76,032,000	'	'	'	'	'	'	'	'

CONVERTIBLE_NOTE_PAYABLE_Summa

CONVERTIBLE NOTE PAYABLE - Summary of convertible note payable (Details) (USD $)	Apr. 30, 2014	Jul. 31, 2013
Debt Instrument [Line Items]	'	'
Long-Term Convertible Note Payable	$76,923	'
Convertible note payable	'	'
Debt Instrument [Line Items]	'	'
$50,000 convertible note payable; unsecured; bearing interest at 12% per annum; due September 26, 2016	76,923	'
Less: Current Portion	'	'
Long-Term Convertible Note Payable	$76,923	'

CONVERTIBLE_NOTE_PAYABLE_Detai

CONVERTIBLE NOTE PAYABLE (Detail Textuals) (Convertible note payable, USD $)	1 Months Ended
	Sep. 26, 2013
Convertible note payable	'
Debt Instrument [Line Items]	'
Amount of note payable to an unrelated party	$50,000
Interest rate of note payable to an unrelated party	12.00%
Maturity date of note payable to an unrelated party	26-Sep-16
Percentage of average closing price	65.00%
Number of trading days	'5 days

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	Apr. 30, 2014	Jul. 31, 2013	Apr. 30, 2014
			Director and officer
Related Party Transaction [Line Items]	'	'	'
Due to related party	$7,295	$3,235	'
Accrued management fees paid	'	'	45,000
Outstanding accrued liability	'	'	14,600
Advance to director for travelling purposes	'	'	$4,000

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Detail Textuals)	1 Months Ended
	Mar. 30, 2014	Mar. 30, 2014
	USD ($)	EUR (€)
Commitments and Contingencies Disclosure [Abstract]	'	'
Number of years office rented	'2 years	'2 years
Security deposit	$13,760	€ 10,000
Rend paid in advance	$30,690	€ 22,300
Advance rent payment term	'3 months	'3 months