| Document and Entity Information | 2 Months Ended |
| Sep. 30, 2012 | |
| Document And Entity Information | ' |
| Entity Registrant Name | 'JMJP Partners, Inc. |
| Entity Central Index Key | '0001558989 |
| Document Type | '10-Q |
| Document Period End Date | 30-Sep-12 |
| Amendment Flag | 'false |
| Current Fiscal Year End Date | '--12-31 |
| Is Entity's Reporting Status Current? | 'No |
| Entity Filer Category | 'Smaller Reporting Company |
| Entity Common Stock, Shares Outstanding | 20,000,000 |
| Document Fiscal Period Focus | 'Q3 |
| Document Fiscal Year Focus | '2013 |
| Condensed Balance Sheet (USD $) | Sep. 30, 2012 | Jul. 31, 2012 |
| Current assets | ' | ' |
| Cash | $2,000 | $2,000 |
| Total assets | 2,000 | 2,000 |
| LIABILITIES AND STOCKHOLDERS' EQUITY | ' | ' |
| Current liabilities | ' | ' |
| Total liabilities | ' | ' |
| Stockholders' equity | ' | ' |
| Preferred stock, $0.0001 par value, 20,000,000 shares authorized; none issued and outstanding | ' | ' |
| Common stock; $0.0001 par value, 100,000,000 shares authorized; 20,000,000 shares issued and outstanding | 2,000 | 2,000 |
| Additional paid-in capital | 750 | ' |
| Deficit accumulated during the development stage | -750 | ' |
| Total stockholders' equity | 2,000 | 2,000 |
| Total liabilities and stockholders' equity | $2,000 | $2,000 |
| Condensed Balance Sheet (Parenthetical) (USD $) | Sep. 30, 2012 | Jul. 31, 2012 |
| Statement of Financial Position [Abstract] | ' | ' |
| Preferred stock, par value | $0.00 | $0.00 |
| Preferred stock, shares authorized | 20,000,000 | 20,000,000 |
| Preferred stock, shares issued | 0 | 0 |
| Preferred stock, shares outstanding | 0 | 0 |
| Common stock, par value | $0.00 | $0.00 |
| Common stock, shares authorized | 100,000,000 | 100,000,000 |
| Common stock, shares issued | 20,000,000 | 20,000,000 |
| Common stock, shares outstanding | 20,000,000 | 20,000,000 |
| Condensed Statement of Operations (Unaudited) (USD $) | 2 Months Ended |
| Sep. 30, 2012 | |
| Income Statement [Abstract] | ' |
| Revenue | ' |
| Cost of revenue | ' |
| Gross profit | 0 |
| Operating expenses | 750 |
| Loss before income tax | -750 |
| Income tax | ' |
| Net loss | ($750) |
| Loss per share - basic and diluted | $0 |
| Weighted average shares - basic and diluted | 20,000,000 |
| Condensed Statement of Cash Flows (Unaudited) (USD $) | 2 Months Ended |
| Sep. 30, 2012 | |
| OPERATING ACTIVITIES: | ' |
| Net loss | ($750) |
| Net cash used in operating activities | -750 |
| FINANCING ACTIVITIES: | ' |
| Proceeds from issuance of common stock | 2,000 |
| Proceeds from stockholders' additional paid-in capital | 750 |
| Net cash provided by financing activities | 2,750 |
| Net increase in cash | 2,000 |
| Cash, end of period | $2,000 |
| Nature of Operations and Summary of Significant Accounting Policies | 2 Months Ended | |
| Sep. 30, 2012 | ||
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | ' | |
| Nature of Operations and Summary of Significant Accounting Policies | ' | |
| NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||
| NATURE OF OPERATIONS | ||
| Backgate Acquisition Corporation (“Backgate” or “the Company”) was incorporated on July 23, 2012 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. Backgate has been in the developmental stage since inception and its operations to date have been limited to issuing shares to its original shareholders. Backgate will attempt to locate and negotiate with a business entity for the combination of that target company with Backgate. The combination will normally take the form of a merger, stock-for-stock exchange or stock-for-assets exchange. In most instances the target company will wish to structure the business combination to be within the definition of a tax-free reorganization under Section 351 or Section 368 of the Internal Revenue Code of 1986, as amended. No assurances can be given that Backgate will be successful in locating or negotiating with any target company. Backgate has been formed to provide a method for a foreign or domestic private company to become a reporting company with a class of securities registered under the Securities Exchange Act of 1934. | ||
| BASIS OF PRESENTATION | ||
| The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. The accompanying unaudited condensed financial statements include all adjustments, composed of normal recurring adjustments, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year. | ||
| 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, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. | ||
| CONCENTRATION OF RISK | ||
| Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of September 30, 2012. | ||
| INCOME TAXES | ||
| Under ASC 740, “Income Taxes”, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. | ||
| LOSS PER COMMON SHARE | ||
| Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of September 30, 2012, there are no outstanding dilutive securities. | ||
| Fair Value of Financial Instruments | ||
| The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: | ||
| ● | Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. | |
| ● | Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. | |
| ● | Level 3 inputs are unobservable inputs for the asset or liability. | |
| The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred. | ||
| Going Concern | 2 Months Ended |
| Sep. 30, 2012 | |
| Going Concern | ' |
| Going Concern | ' |
| NOTE 2 - GOING CONCERN | |
| The Company has sustained operating losses since inception. It has an accumulated deficit of $750 as of September 30, 2012. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations, which it has not been able to accomplish to date, and /or obtain additional financing from its stockholders and/or other third parties. | |
| These financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon financial support from its stockholders, the ability of the Company to obtain necessary equity financing to continue operations, successfully locating and negotiate with a business entity for the combination of that target company with the Company. | |
| Tiber Creek Corporation, a company affiliated with management, will pay all expenses incurred by the Company until a business combination is effected, without repayment. There is no assurance that the Company will ever be profitable. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. |
| Recent Accounting Pronouncements | 2 Months Ended |
| Sep. 30, 2012 | |
| Accounting Changes and Error Corrections [Abstract] | ' |
| Recent Accounting Pronouncements | ' |
| NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS | |
| The Company has reviewed recent accounting pronouncements and does not expect the adoption of any pronouncements to have an impact on its results of operations or financial situation. |
| Stockholder's Equity | 2 Months Ended |
| Sep. 30, 2012 | |
| Equity [Abstract] | ' |
| Stockholder's Equity | ' |
| NOTE 4 - STOCKHOLDER’S EQUITY | |
| The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. As of September 30, 2012, 20,000,000 shares of common stock and no preferred stock were issued and outstanding. | |
| In July, 2012, the Company issued 20,000,000 common shares to two directors and officers for an aggregated amount of $2,000 in cash. | |
| In August, 2012, the stockholders made a capital contribution in the amount of $750 to pay the operating expenses incurred by the Company. |
| Subsequent Event | 2 Months Ended |
| Sep. 30, 2012 | |
| Subsequent Events [Abstract] | ' |
| Subsequent Event | ' |
| NOTE 5 - SUBSEQUENT EVENT | |
| On February 22, 2013, the Company redeemed an aggregate of 19,500,000 shares of the then 20,000,000 shares of outstanding common stock at a redemption price of $0.0001 per share for an aggregate redemption price of $1,950. | |
| On February 22, 2013, Tan Tran was appointed President, Secretary, and Treasurer of the Company. |
| Nature of Operations and Summary of Significant Accounting Policies (Policies) | 2 Months Ended | |
| Sep. 30, 2012 | ||
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | ' | |
| Nature of Operations | ' | |
| NATURE OF OPERATIONS | ||
| Backgate Acquisition Corporation (“Backgate” or “the Company”) was incorporated on July 23, 2012 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. Backgate has been in the developmental stage since inception and its operations to date have been limited to issuing shares to its original shareholders. Backgate will attempt to locate and negotiate with a business entity for the combination of that target company with Backgate. The combination will normally take the form of a merger, stock-for-stock exchange or stock-for-assets exchange. In most instances the target company will wish to structure the business combination to be within the definition of a tax-free reorganization under Section 351 or Section 368 of the Internal Revenue Code of 1986, as amended. No assurances can be given that Backgate will be successful in locating or negotiating with any target company. Backgate has been formed to provide a method for a foreign or domestic private company to become a reporting company with a class of securities registered under the Securities Exchange Act of 1934. | ||
| Basis of Presentation | ' | |
| BASIS OF PRESENTATION | ||
| The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. The accompanying unaudited financial statements include all adjustments, composed of normal recurring adjustments, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year. | ||
| Use of Estimates | ' | |
| 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, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. | ||
| Concentration of Risk | ' | |
| CONCENTRATION OF RISK | ||
| Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of September 30, 2012. | ||
| Income Taxes | ' | |
| INCOME TAXES | ||
| Under ASC 740, “Income Taxes”, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. | ||
| Loss Per Common Share | ' | |
| LOSS PER COMMON SHARE | ||
| Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of September 30, 2012, there are no outstanding dilutive securities. | ||
| Fair Value of Financial Instruments | ' | |
| Fair Value of Financial Instruments | ||
| The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: | ||
| ● | Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. | |
| ● | Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. | |
| ● | Level 3 inputs are unobservable inputs for the asset or liability. | |
| The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred. | ||
| Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) | 2 Months Ended |
| Sep. 30, 2012 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | ' |
| Outstanding dilutive securities, number | 0 |
| Going Concern (Details Narrative) (USD $) | Sep. 30, 2012 | Jul. 31, 2012 |
| Going Concern | ' | ' |
| Accumulated deficit | $750 | ' |
| Stockholder's Equity (Details Narrative) (USD $) | 1 Months Ended | 1 Months Ended | ||
| Aug. 31, 2012 | Sep. 30, 2012 | Jul. 31, 2012 | Jul. 31, 2012 | |
| Two Directors And Officers [Member] | ||||
| Common stock, shares authorized | ' | 100,000,000 | 100,000,000 | ' |
| Preferred stock, shares authorized | ' | 20,000,000 | 20,000,000 | ' |
| Common stock, shares issued | ' | 20,000,000 | 20,000,000 | ' |
| Common stock, shares outstanding | ' | 20,000,000 | 20,000,000 | ' |
| Preferred stock, shares issued | ' | 0 | 0 | ' |
| Preferred stock, shares outstanding | ' | 0 | 0 | ' |
| Shares issued for cash, shares | ' | ' | ' | 20,000,000 |
| Shares issued for cash | ' | ' | ' | $2,000 |
| Capital contribution from stockholders | $750 | ' | ' | ' |
| Subsequent Event (Details Narrative) (USD $) | Sep. 30, 2012 | Jul. 31, 2012 |
| Subsequent Events [Abstract] | ' | ' |
| Number of aggregate shares redeemed | 19,500,000 | ' |
| Common stock, shares outstanding | 20,000,000 | 20,000,000 |
| Redemption price, per share | $0.00 | ' |
| Aggregate redemption price | $1,950 | ' |
