JuQun,Inc. (JQUN) 10-K 23 Dec 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Aug. 31, 2013	Oct. 31, 2013
Document And Entity [Abstract]	'	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Aug-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Trading Symbol	'JQUN	'
Entity Registrant Name	'JuQun,Inc.	'
Entity Central Index Key	'0001559845	'
Current Fiscal Year End Date	'--08-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	26,166,643
Entity Current Reporting Status	'Yes	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Public Float	$0	'

BALANCE_SHEET

BALANCE SHEET (USD $)	Aug. 31, 2013	Aug. 31, 2012
Current Assets	'	'
Cash	$140,089	'
Accounts Receivable	'	'
Total Current Assets	140,089	'
Total Assets	140,089	'
Current Liabilities	'	'
Accrued Expenses	72,456	'
Loan Payable - Related Party	330,000	175,000
Total Current Liabilities	402,456	175,000
Total Liabilities	402,456	175,000
Stockholders' Equity (Deficit):	'	'
Preferred Stock par value $1.00 authorized 5,000,000 shares, Issued 0 shares respectively	'	'
Common Stock par value $0.001 authorized 150,000,000 shares, Issued 9,833,310 and 4,362,851 shares, respectively	9,833	4,363
Additional Paid in Capital	4,872,200	4,690,670
Accumulated Deficit	-5,144,400	-4,870,033
Total Stockholders' Deficit	-262,367	-175,000
Total Liabilities and Stockholders' Deficit	$140,089	'

BALANCE_SHEET_Parenthetical

BALANCE SHEET (Parenthetical) (USD $)	Aug. 31, 2013	Sep. 30, 2012	Aug. 31, 2012
BALANCE SHEET [Abstract]	'	'	'
Preferred Stock, par or stated value per share	$0.00	'	$0.00
Preferred Stock, shares authorized	5,000,000	'	5,000,000
Preferred Stock, shares issued	0	'	0
Common Stock, par value per share	$0.00	$0.00	$0.00
Common Stock, shares authorized	150,000,000	'	150,000,000
Common Stock, shares issued	9,833,310	'	4,362,851

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
STATEMENTS OF OPERATIONS [Abstract]	'	'
Revenues	'	'
Costs of Services	'	'
Gross Margin	'	'
Operating Expenses:	'	'
Professional Fees	195,111	139,980
Salaries	'	'
General and Administrative	57,439	37,020
Operating Expenses	252,550	177,000
Operating (Loss)	-252,550	-177,000
Gain (Loss) Before Interest Expense	-252,550	-177,000
Interest	-21,817	'
Net Income (Loss)	($274,367)	($177,000)
Loss per Share, Basic & Diluted	($0.03)	($0.04)
Weighted Average Shares Outstanding	9,788,347	4,362,851

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS EQUITY (DEFICIT) (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance at Aug. 31, 2011	($10,000)	'	$4,363	$4,678,670	($4,693,033)
Balance, shares at Aug. 31, 2011	'	'	4,362,851	'	'
Contributed Services - Officers	12,000	'	'	12,000	'
Net loss for period	-177,000	'	'	'	-177,000
Balance at Aug. 31, 2012	-175,000	'	4,363	4,678,670	-4,870,033
Balance, shares at Aug. 31, 2012	'	'	4,362,851	'	'
Stock issued for Debt	175,000	'	5,470	169,530	'
Stock issued for Debt, shares	'	'	5,470,459	'	'
Contributed Services - Officers	12,000	'	'	12,000	'
Net loss for period	-274,367	'	'	'	-274,367
Balance at Aug. 31, 2013	($262,367)	'	$9,833	$4,872,200	($5,144,400)
Balance, shares at Aug. 31, 2013	'	'	9,833,310	'	'

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
CASH FLOW FROM OPERATING ACTIVITES:	'	'
Net loss for period	($274,367)	($177,000)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'
Shares Issued for Services	'	'
Contributed Services - Officers	12,000	12,000
Changes in Operating Assets and Liabilities:	'	'
Increase in Inventory	'	'
Increase in Accrued Expenses	72,456	-10,000
Net Cash (Used) in Operating Activities	-189,911	-175,000
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchase of Subsidiaries	'	'
Net Cash Used by Investing Activities	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from Loan Payable - Related Parties	330,000	175,000
Net Cash Provided by Financing Activities	330,000	175,000
Net (Decrease) Increase in Cash	140,089	'
Cash at Beginning of Period	'	'
Cash at End of Period	140,089	'
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Cash paid during the period for Interest	'	'
Franchise and Income Taxes	'	'
Shares issued for Debt	$175,000	'

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Aug. 31, 2013
ORGANIZATION AND DESCRIPTION OF BUSINESS [Abstract]	'
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
	JuQun Inc., formerly TTI Industries, Incorporated. (the Company), was incorporated in the State of Nevada on September 5, 2012, by its predecessor, TTI Industries, Incorporated ("TTI).
	On September 19, 2012, pursuant to the terms of an agreement and plan of merger, TTI merged itself into Juqun, Inc. with Juqun, Inc becoming the surviving corporation.
	TTI had acquired all of the outstanding stock in the Company, htat being 10,000 shares, for a $5,000 promissory note, and on completion the note was cancelled and the 10,000 shares were cancelled. At the time of the agreement the Company had zero assets and liabilities.
	TTI was incorporated in the State of Texas. Prior to May 6, 1998,TTI  operated under the name, "Enviromental Plus, Inc.,  and conducted a business of construction and repair of industrial cooling towers mostly in Texas, Louisiana, and Arkansas, for electric utility companies.
	The Company intends to serve as a vehicle to effect an asset acquisition, merger, or exchange of capital stock or other business combination with a domestic or foreign business. The Company is still devoting substantially all of its efforts on locating a business and it has not initiated principal operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	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 amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial  statements  which  present  fairly  the  financial  condition,  results  of  operations  and  cash  flows  of  the Company for the respective periods being presented
	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 revenues and expenses during the reporting period.  Significant estimates include the estimated useful lives of property and equipment.  Actual results could differ from those estimates.
	Cash equivalents
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
	Fair value of financial instruments
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements.  To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amount of the Company's financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis.
	Impairment of long-lived assets
	The Company follows paragraph 360-10-05-4 of the FASB Accounting Standards Codification for its long-lived assets. The Company's long-lived assets, which includes computer equipment is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset's expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company determined that there were no impairments of long-lived assets as of June 30, 2013.
	Commitments and contingencies
	The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
	Revenue recognition
	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition.  The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
	Income taxes
	The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification ("Section 740-10-25") with regards to uncertainty income taxes.  Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
	Net income (loss) per common share
	Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.  Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period.  The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented.
	Cash flows reporting
	The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method ("Indirect method") as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.  The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
	Subsequent events
	The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
	Reverse Stock Split
	In September of 2012 the Company reversed split its stock, in effect, on a 1 to 7 basis, rounding up for fractional shares and changed its authorized stock to 150,000,000 shares at a par of $0.001 per share. The financials have been restated to reflect this split for all the periods presented herein.
	Recently issued accounting pronouncements
	In May 2011, the FASB issued ASC update No. 2011-04, Fair Value Measurement (Topic 820), Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs.  The amendments in this update result in common fair value measurement and disclosure requirements in US generally accepted accounting principles ("U.S. GAAP") and International Financial Reporting Standards ("IFRS").  Consequently, the amendments converge the fair value measurement guidance in U.S. GAAP and IFRS.  Some of the amendments clarify the application of existing fair value measurement requirements, while other amendments change a particular principle in ASC 820. The amendments in this update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include the following:  1) measuring the fair value of financial instruments that are managed within a portfolio, 2) application of premiums and discounts in a fair value measurement, and 3) additional disclosures about fair value measurements.  The amendments in this update are to be applied prospectively and are effective during interim and annual periods beginning after December 15, 2011.  The Company does not believe that adoption of this update will have a material impact on its financial statements.
	In September 2011, the FASB issued an accounting update that gives companies the option to make a qualitative evaluation about the likelihood of goodwill impairment. Companies will be required to perform the two-step impairment test only if it concludes that the fair value of a reporting unit is more likely than not less than its carrying value. The accounting update is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. We did not early adopt this guidance and do not believe our adoption of the new guidance in 2012 will have a material impact on our consolidated financial position, results of operations or cash flows.
	In February 2010, the FASB issued Accounting Standards Update ("ASU") No. 2010-09, "Amendments to Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which is included in the FASB Accounting Standards Codification (the "ASC") Topic 855 (Subsequent Events). ASU 2010-09 clarifies that an SEC filer is required to evaluate subsequent events through the date that the financial statements are issued. ASU 2010-09 is effective upon the issuance of the final update and did not have a significant impact on the Company's financial statements. In June 2009, the FASB issued guidance now codified as ASC 105, "Generally Accepted Accounting Principles" as the single source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with U.S. GAAP, aside from those issued by the SEC. ASC 105 does not change current U.S. GAAP, but is intended to simplify user access to all authoritative U.S. GAAP by providing all authoritative literature related to a particular topic in one place. The adoption of ASC 105 did not have a material impact on the Company's financial statements, but did eliminate all references to pre- codification standards.
	In August 2010, the FASB issued ASU 2010-22, "Accounting for Various Topics: Technical Corrections to SEC Paragraphs" ("ASU 2010-22"), which amends various SEC paragraphs based on external comments received and the issuance of SEC Staff Accounting Bulletin (SAB) No. 112, which amends or rescinds portions of certain SAB topics.  The topics affected include reporting of inventories in condensed financial statements for Form 10-Q, debt issue costs in conjunction with a business combination, sales of  stock by subsidiary, gain recognition on sales of business, business combinations prior to an initial public offering, loss contingent and liability assumed in business combination, divestitures, and oil and gas exchange offers.
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Aug. 31, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	NOTE 3 - GOING CONCERN
	As reflected in the accompanying financial statements, the Company had an accumulated deficit of $5,144,400 at August 31, 2013 and had a net loss of $274,367 for the year.
	While the Company is attempting to commence operations and generate revenues, the Company's cash position may not be significant enough to support the Company's daily operations.  Management intends to raise additional funds by way of a public or private offering.  Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern.  While the Company believes in the viability of its strategy to generate revenues and in its ability to raise additional funds, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate revenues.
	The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Aug. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 - RELATED PARTY TRANSACTIONS
	Loan from Majority Stockholder
	At January 8, 2013 the Company repaid a loan of $170,000 from the Company's majority stockholders, by issuing a check from The Company's bank account.
	At November 30, 2012 the Company repaid a loan of $175,000 from the Company's majority stockholders, by issuing 38,293,216 shares of common stock. The price per share was calculated at $.00457, which was the result of the debt divided by the number of shares. As the Company has not established a market price for its stock no gain or loss on the extinguishment of this debt is recognized.
	On September 19, 2012 the Company received a related party loan of $500,000 due upon demand. In January this loan was reduced by $170,000 to $330,000. The Company has imputed interest of 6% on this loan and the liability is shown as part of accrued expenses with the expense recorded as interest on the statement of operations. At August 31, 2013 the Company had an accrued interest balance of $21,816.
	Fair value of services
	The sole officer and director provided, without cost to the Company, his services, valued at $1300 per month. Also provided, without cost to the Company, was office space valued at $200 per month. The total of these expenses was $1,500 per month and $12,000 for the year ended August 31, 2013. .  These costs were reflected in the statement of operations as general and administrative expenses with a corresponding contribution of paid-in capital.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 5 - STOCKHOLDERS' EQUITY
	We are authorized to issued 5,000,000 shares of preferred stock with a par value of .001.
	There were no preferred shares issued and outstanding at August 31, 2013.
	Common Stock
	In September 2012 the Company changed its authorized stock to 150,000,000 and its par value to .001 per share. The financials have been adjusted for all periods presented to reflect this change.
	At August 31, 2012 the Company had 30,531,972 issued and outstanding shares of common stock pre split.
	During the quarter ended November 30, 2012 the Company issued 38,293,216 pre split  shares for satisfaction of a debt of $175,000.
	The post split shares were 4,362,851 shares at August 31, 2012 and 5,470,459 shares for the debt satidfaction resulting in total outstanding at August 31, 2013 of 9,833,310.

INCOME_TAX

INCOME TAX	12 Months Ended
	Aug. 31, 2013
INCOME TAX [Abstract]	'
INCOME TAX	'
	NOTE 6 - INCOME TAX
	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	In accordance with the Internal Revenue Code, the availability to carry forward net operating losses incurred prior to 1987 may be limited due to significant changes in ownership. Prior management of the Company believed that the majority of the Company's net operating losses would begin to expire in 2006. Current management of the Company has decided not to record the net operating losses prior to September 1, 2010 due to the uncertainty of the availability to utilize those net operating losses.
	Net deferred tax assets consist of the following components as of August 31, 2013 and 2012:
				31-Aug-13			31-Aug-12
	Deferred Tax Assets - Non-current:
	NOL Carryover			$	490,861	$	165,000
	Less valuation allowance				-490,861		-165,000
	Deferred tax assets, net of valuation allowance			$	-	$	-                -
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended August 31, 2013 and 2012 due to the following:
		2013			2012
	Book Income	$	(274,367)	$	-177,000
	Non deductible expenses		12,000		12,000
	Valuation allowance		262,367		165,000
		$	-	$	-
	At August 31, 2013, the Company had net operating loss carry forwards of approximately $491,000 that may be offset against future taxable income from the year 2013 to 2032. No tax benefit has been reported as of August 31, 2013.
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal Income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Aug. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 7 - SUBSEQUENT EVENTS
	Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855 and has determined that other than below no material subsequent events exist through the date of this filing.
	- On September 24, 2013 the Company issued 16,333,333 shares to its officer for services.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Aug. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Basis of presentation	'
	Basis of presentation
	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 amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial  statements  which  present  fairly  the  financial  condition,  results  of  operations  and  cash  flows  of  the Company for the respective periods being presented
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 revenues and expenses during the reporting period.  Significant estimates include the estimated useful lives of property and equipment.  Actual results could differ from those estimates.
Cash equivalents	'
	Cash equivalents
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
Fair value of financial instruments	'
	Fair value of financial instruments
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements.  To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amount of the Company's financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis.
Impairment of long-lived assets	'
	Impairment of long-lived assets
	The Company follows paragraph 360-10-05-4 of the FASB Accounting Standards Codification for its long-lived assets. The Company's long-lived assets, which includes computer equipment is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset's expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company determined that there were no impairments of long-lived assets as of June 30, 2013.
Commitments and contingencies	'
	Commitments and contingencies
	The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
Revenue recognition	'
	Revenue recognition
	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition.  The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
Income taxes	'
	Income taxes
	The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification ("Section 740-10-25") with regards to uncertainty income taxes.  Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Net income (loss) per common share	'
	Net income (loss) per common share
	Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.  Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period.  The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented.
Cash flows reporting	'
	Cash flows reporting
	The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method ("Indirect method") as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.  The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
Subsequent events	'
	Subsequent events
	The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Reverse Stock Split	'
	Reverse Stock Split
	In September of 2012 the Company reversed split its stock, in effect, on a 1 to 7 basis, rounding up for fractional shares and changed its authorized stock to 150,000,000 shares at a par of $0.001 per share. The financials have been restated to reflect this split for all the periods presented herein.
Recently issued accounting pronouncements	'
	Recently issued accounting pronouncements
	In May 2011, the FASB issued ASC update No. 2011-04, Fair Value Measurement (Topic 820), Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs.  The amendments in this update result in common fair value measurement and disclosure requirements in US generally accepted accounting principles ("U.S. GAAP") and International Financial Reporting Standards ("IFRS").  Consequently, the amendments converge the fair value measurement guidance in U.S. GAAP and IFRS.  Some of the amendments clarify the application of existing fair value measurement requirements, while other amendments change a particular principle in ASC 820. The amendments in this update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include the following:  1) measuring the fair value of financial instruments that are managed within a portfolio, 2) application of premiums and discounts in a fair value measurement, and 3) additional disclosures about fair value measurements.  The amendments in this update are to be applied prospectively and are effective during interim and annual periods beginning after December 15, 2011.  The Company does not believe that adoption of this update will have a material impact on its financial statements.
	In September 2011, the FASB issued an accounting update that gives companies the option to make a qualitative evaluation about the likelihood of goodwill impairment. Companies will be required to perform the two-step impairment test only if it concludes that the fair value of a reporting unit is more likely than not less than its carrying value. The accounting update is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. We did not early adopt this guidance and do not believe our adoption of the new guidance in 2012 will have a material impact on our consolidated financial position, results of operations or cash flows.
	In February 2010, the FASB issued Accounting Standards Update ("ASU") No. 2010-09, "Amendments to Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which is included in the FASB Accounting Standards Codification (the "ASC") Topic 855 (Subsequent Events). ASU 2010-09 clarifies that an SEC filer is required to evaluate subsequent events through the date that the financial statements are issued. ASU 2010-09 is effective upon the issuance of the final update and did not have a significant impact on the Company's financial statements. In June 2009, the FASB issued guidance now codified as ASC 105, "Generally Accepted Accounting Principles" as the single source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with U.S. GAAP, aside from those issued by the SEC. ASC 105 does not change current U.S. GAAP, but is intended to simplify user access to all authoritative U.S. GAAP by providing all authoritative literature related to a particular topic in one place. The adoption of ASC 105 did not have a material impact on the Company's financial statements, but did eliminate all references to pre- codification standards.
	In August 2010, the FASB issued ASU 2010-22, "Accounting for Various Topics: Technical Corrections to SEC Paragraphs" ("ASU 2010-22"), which amends various SEC paragraphs based on external comments received and the issuance of SEC Staff Accounting Bulletin (SAB) No. 112, which amends or rescinds portions of certain SAB topics.  The topics affected include reporting of inventories in condensed financial statements for Form 10-Q, debt issue costs in conjunction with a business combination, sales of  stock by subsidiary, gain recognition on sales of business, business combinations prior to an initial public offering, loss contingent and liability assumed in business combination, divestitures, and oil and gas exchange offers.
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

INCOME_TAX_Tables

INCOME TAX (Tables)	12 Months Ended
	Aug. 31, 2013
INCOME TAX [Abstract]	'
Schedule of Deferred Tax Assets	'
	Net deferred tax assets consist of the following components as of August 31, 2013 and 2012:
				31-Aug-13			31-Aug-12
	Deferred Tax Assets - Non-current:
	NOL Carryover			$	490,861	$	165,000
	Less valuation allowance				-490,861		-165,000
	Deferred tax assets, net of valuation allowance			$	-	$	-                -
Schedule of Income Tax Provision	'
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended August 31, 2013 and 2012 due to the following:
		2013			2012
	Book Income	$	(274,367)	$	-177,000
	Non deductible expenses		12,000		12,000
	Valuation allowance		262,367		165,000
		$	-	$	-

ORGANIZATION_AND_DESCRIPTION_O1

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details) (TTI Industries [Member], USD $)	1 Months Ended
	Sep. 19, 2012
TTI Industries [Member]	'
Organization Consolidation And Presentation Of Financial Statements [Line Items]	'
Common Stock, shares outstanding	10,000
Amount of consideration	$5,000
Common stock cancelled upon completion	10,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	1 Months Ended	12 Months Ended
	Sep. 30, 2012	Aug. 31, 2013	Aug. 31, 2012
	Rate
Impairment of long-lived assets:	'	'	'
Impairment charges	'	'	'
Reverse Stock Split:	'	'	'
Reverse stock split	'1 to 7	'	'
Stock split ratio	7	'	'
Common Stock, shares authorized	'	150,000,000	150,000,000
Common stock, par value	$0.00	$0.00	$0.00

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
GOING CONCERN [Abstract]	'	'
Accumulated Deficit	$5,144,400	$4,870,033
Book income	$274,367	$177,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended		3 Months Ended	1 Months Ended			12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Nov. 30, 2012	Jan. 08, 2013	Sep. 19, 2012	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2013
			Majority Stockholders [Member]	Tom Chia [Member]	Tom Chia [Member]	Tom Chia [Member]	Director [Member]	Director [Member]	Director [Member]	Director [Member]
			Loans Payable [Member]	Loans Payable [Member]	Loans Payable [Member]	Loans Payable [Member]		Monthly services [Member]	Monthly office space [Member]	Monthly expense [Member]
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'
Payment to related party	'	'	'	$170,000	'	'	'	'	'	'
Amount of debt converted	'	'	175,000	'	'	'	'	'	'	'
Amount of shares issued in debt conversion	'	'	38,293,216	'	'	'	'	'	'	'
Debt conversion, price per share	'	'	$0.00	'	'	'	'	'	'	'
Related party loan received	330,000	175,000	'	'	500,000	'	'	'	'	'
Interest rate on loan provided	'	'	'	'	6.00%	'	'	'	'	'
General and administrative expenses	'	'	'	'	'	'	12,000	1,300	200	1,500
Interest payable	'	'	'	'	'	21,816	'	'	'	'
Loans due to related parties	'	'	'	'	$330,000	'	'	'	'	'

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended	12 Months Ended				3 Months Ended
	Sep. 30, 2012	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012	Nov. 30, 2012
	Rate			Common Stock [Member]	Common Stock [Member]	Majority Stockholders [Member]
						Loans Payable [Member]
Equity Issuance [Line Items]	'	'	'	'	'	'
Preferred Stock, shares authorized	'	5,000,000	5,000,000	'	'	'
Preferred Stock, shares issued	'	0	0	'	'	'
Common Stock, shares authorized	'	150,000,000	150,000,000	'	'	'
Common Stock, par value per share	$0.00	$0.00	$0.00	'	'	'
Common Stock, shares issued	'	9,833,310	4,362,851	'	30,531,972	'
Common Stock, shares outstanding	'	'	'	'	30,531,972	'
Value of stock issued for debt	'	$175,000	'	'	'	'
Stock split ratio	7	'	'	'	'	'
Preferred Stock, par or stated value per share	'	$0.00	$0.00	'	'	'
Issuance of common stock for conversion of debt, shares	'	'	'	5,470,459	'	'
Amount of debt converted	'	'	'	'	'	$175,000
Amount of shares issued in debt conversion	'	'	'	'	'	38,293,216

INCOME_TAX_Schedule_of_Deferre

INCOME TAX (Schedule of Deferred Tax Assets) (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Deferred Tax Assets - Non-current:	'	'
NOL Carryover	$490,861	$165,000
Less valuation allowance	-490,861	-165,000
Deferred tax assets, net of valuation allowance	'	'

INCOME_TAX_Schedule_of_Income_

INCOME TAX (Schedule of Income Tax Provision) (Details) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
INCOME TAX [Abstract]	'	'
Book Income	($274,367)	($177,000)
Non deductible expenses	12,000	12,000
Valuation allowance	262,367	165,000
Income from continuing operations	'	'

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event [Member], Tom Chia [Member])	1 Months Ended
	Sep. 24, 2013
Subsequent Event [Member] | Tom Chia [Member]	'
Subsequent Event [Line Items]	'
Issuance of common stock for services, shares	16,333,333