Znergy (ZNRG) 10-Q 14 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	15-May-14
Document and Entity Information	'	'
Entity Registrant Name	'MAZZAL HOLDING CORP.	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001568875	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	20,000,000
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'Yes	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

BALANCE_SHEET

BALANCE SHEET (USD $)	Mar. 31, 2014	Dec. 31, 2013
Real estate assets, at cost:	'	'
Land held for development	$1,524,000	$1,524,000
Total real estate assets	1,524,000	1,524,000
Current Assets:	'	'
Cash and cash equivalents	4	4
Total Assets	1,524,004	1,524,004
Current liabilities:	'	'
Accounts payable and accrued expenses	5,500	6,500
Bank overdrafts	'	2,623
Loan from related party	3,623	'
Total Liabilities	9,123	9,123
Stockholders' Equity	'	'
Preferred stock, $0.0001 par value, 100,000,000 authorized shares; no shares issued and outstanding	'	'
Common stock, $0.0001 par value; 100,000,000 shares authorized; 20,000,000 shares issued and outstanding at March 31, 2014 and December 31, 2013	2,000	2,000
Additional paid-in capital	1,540,200	1,540,200
Deficit accumulated during development stage	-27,319	-27,319
Total Stockholders' Equity	1,514,881	1,514,881
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$1,524,004	$1,524,004

BALANCE_SHEET_Parenthetical

BALANCE SHEET (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
BALANCE SHEET (Parenthetical)	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	100,000,000	100,000,000
Preferred stock shares issued	'	'
Preferred stock shares outstanding	'	'
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

STATEMENT_OF_OPERATIONS

STATEMENT OF OPERATIONS (USD $)	3 Months Ended		15 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
STATEMENT OF OPERATIONS	'	'	'
Revenue	'	'	'
General and administrative:-	'	'	'
Filing fees	'	'	458
Management fees	'	'	3,000
Other costs	'	'	7,661
- Auditor's fees	'	'	6,500
- Legal fees	'	'	2,840
- Setup costs	'	'	6,864
Total operating expenses	'	'	-27,323
Loss from operations	'	'	-27,323
Other income	'	'	'
Interest income	'	1	4
Net profit/(loss)	'	$1	($27,319)
Net earnings per share - basic and diluted:	'	'	'
Net earnings per share attributable to common stockholders	'	'	'
Weighted average number of common shares outstanding	20,000,000	9,176,343	'

STATEMENT_OF_STOCKHOLDERS_EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit during Development Stage	Total
Balance at Jan. 22, 2013	'	'	'	'
Balance - Shares (start} at Jan. 22, 2013	'	'	'	'
Common stock issued for cash at $0.0042 per share	480	19,720	'	20,200
Common stock issued for cash at $0.0042 per share - Shares	4,780,000	'	'	'
Common stock issued for cash at $0.10 per share	20	21,980	'	22,000
Common stock issued for cash at $0.10 per share - Shares	220,000	'	'	'
Common stock issued at $0.10 per share, for acquisition of 175 Hart Street property	1,500	1,498,500	'	1,500,000
Common stock issued at $0.10 per share, for acquisition of 175 Hart Street property - Shares	15,000,000	'	'	'
Net Loss	'	'	-27,319	-27,319
Balance at Dec. 31, 2013	2,000	1,540,200	-27,319	1,514,881
Balance - Shares (end} at Dec. 31, 2013	20,000,000	'	'	'
Net Loss	'	'	'	'
Balance at Mar. 31, 2014	$2,000	$1,540,200	($27,319)	$1,514,881
Balance - Shares (end} at Mar. 31, 2014	20,000,000	'	'	'

STATEMENT_OF_STOCKHOLDERS_EQUI1

STATEMENT OF STOCKHOLDERS' EQUITY (Parenthetical) (USD $)	11 Months Ended
	Dec. 31, 2013
STATEMENT OF STOCKHOLDERS' EQUITY (Parenthetical)	'
Common stock issued for cash at Jan 13, 2013 - Price per share	$0.00
Common stock issued for cash at Feb. 28 - Mar 13, 2013 - Price per share	$0.10
Common stock issued for acquisition of 175 Hart Street property at Mar. 13, 2013 - Price per share	$0.10

STATEMENT_OF_CASH_FLOWS

STATEMENT OF CASH FLOWS (USD $)	3 Months Ended		15 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Cash Flows From Operating Activities	'	'	'
Net profit/(loss)	'	$1	($27,319)
Changes in operating assets and liabilities	'	'	'
Change in accounts payable and accrued expenses	-1,000	'	5,500
Net cash used in operating activities	-1,000	1	-21,819
Cash Flows from Investing Activities	'	'	'
Development and capital improvements	'	'	-24,000
Net cash provided in Investing Activities	'	'	-24,000
Cash Flows From Financing Activities	'	'	'
Proceeds from overdraft facilities	-2,623	'	'
Proceeds from issuance of common stock	'	42,200	42,200
Proceeds from related party loan	3,623	'	3,623
Net cash provided by financing activities	1,000	42,200	45,823
Increase in cash and cash equivalents	'	42,201	4
Cash and cash equivalents at beginning of the period	4	'	'
Cash and cash equivalents at end of the period	$4	$42,201	$4

Note_1_Business_Description_an

Note 1 - Business Description and Basis of Presentation	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 1 - Business Description and Basis of Presentation	'
	NOTE 1 – NATURE OF BUSINESS AND BASIS OF PRESENTATION
	Mazzal Holding Corp is a Nevada corporation (the “Company”), incorporated under the laws of the State of Nevada on January 23, 2013. The Company is in the development stage as defined by Accounting Standards Codification 915 (ASC 915), “Accounting and Reporting by Development Stage Enterprises.” The Company is devoting substantially all of its efforts to development of business plans. The business plan of the Company is the construction and management of multi-family home developments and the subsequent sale thereof.
	Basis of Presentation
	The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
	These financial statements are presented in US dollars.
	Fiscal Year End
	The Corporation has adopted a fiscal year end of December 31.
	Unaudited Interim Financial Statements
	The interim financial statements of the Company as of March 31, 2014, and for the periods then ended, and cumulative from inception, are unaudited. However, in the opinion of management, the interim financial statements include all adjustments, consisting of only normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2014, and the results of its operations and its cash flows for the periods ended March 31, 2014, and cumulative from inception. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2014. The accompanying financial statements and notes thereto do not reflect all disclosures required under accounting principles generally accepted in the United States. Refer to the Company’s audited financial statements as of December 31, 2013, filed with the SEC, for additional information, including significant accounting policies.
	Going concern
	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 at March 31, 2014, the Company has an accumulated deficit of $27,319 and 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 December 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.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 or revenues and expenses during the reporting period. Actual results could differ from those estimates.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 2 - Summary of Significant Accounting Policies	'
	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	The principal accounting policies are set out below, these policies have been consistently applied to the period presented, unless otherwise stated:
	Real estate assets
	Real estate assets are stated at cost less accumulated depreciation and amortization. Costs directly related to the acquisition, development and construction of properties are capitalized. Acquisition-related costs are expensed as incurred. Capitalized development and construction costs include pre-construction costs essential to the development of the property, development and construction costs, interest, property taxes, insurance, salaries and other project costs incurred during the period of development.
	Ordinary repairs and maintenance are expensed as incurred; major replacements and betterments, which improve or extend the life of the asset, are capitalized and depreciated over their estimated useful lives. Fully-depreciated assets are removed from the accounts.
	The Company considers a construction project as substantially completed and held available for sale upon the completion of tenant improvements, but no later than one year from cessation of major construction activity (as distinguished from activities such as routine maintenance and cleanup).
	Depreciation is calculated using the straight-line method over the estimated useful lives of the properties. The estimated useful lives are as follows:
	Buildings and improvements                            - 10 to 40 years
	Other building and land improvements           - 20 years
	Furniture, fixtures and equipment                    - 5 to 10 years
	Impairment Long-Lived Assets
	For purposes of recognition and measurement of an impairment loss, a long-lived asset or assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. The Company assesses the impairment of long-lived assets (including identifiable intangible assets) annually or whenever events or changes in circumstances indicate that the carrying value may not be recoverable.
	When management determines that the carrying value of long-lived assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, we test for any impairment based on a projected undiscounted cash flow method. Projected future operating results and cash flows of the asset or asset group are used to establish the fair value used in evaluating the carrying value of long-lived and intangible assets. The Company estimates the future cash flows of the long-lived assets using current and long-term financial forecasts. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If this were the case, an impairment loss would be recognized. The impairment loss recognized is the amount by which the carrying amount exceeds the fair value.
	Real Estate Assets Held for Sale and Discontinued Operations
	The Company periodically classifies real estate assets as held for sale. An asset is classified as held for sale after the approval of the Company’s board of directors and after an active program to sell the asset has commenced. Upon the classification of a real estate asset as held for sale, the carrying value of the asset is reduced to the lower of its net book value or its estimated fair value, less costs to sell the asset. Subsequent to the classification of assets as held for sale, no further depreciation expense is recorded. Real estate assets held for sale are stated separately on the accompanying balance sheets. Upon a decision to no longer market an asset for sale, the asset is classified as an operating asset and depreciation expense is reinstated.
	Cash and cash equivalents
	Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.
	Accounts payable and accrued expenses
	Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.
	Earnings per share
	The Company computes net loss per share in accordance with ASC 260, "Earnings per Share." ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise options granted to employees. As at March 31, 2014, the Company had no potentially dilutive shares.
	Income taxes
	Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.”  Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences).  Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled.  Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	Share based payments
	The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more readily determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of standards issued by the Financial Accounting Standards Board (“FASB”). The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.

Note_3_Land_Held_for_Developme

Note 3 - Land Held for Development	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 3 - Land Held for Development	'
	NOTE 3 – LAND HELD FOR DEVELOPMENT
	On March 13, 2013, the Company entered into a standard Land Purchase and Sale Agreement with the Mazzal Trust for the acquisition of land and buildings know as 171 Hart Street, Taunton, MA, 02780 for the purchase price of one and a half million shares in the Company.
	The property title was transferred on May 29, 2013, in accordance with the Land Purchase and Sale Agreement. This property has been classified as land held for development. Architecture, Engineer and Construction fees amounting to $24,000 have been capitalized to the cost of the property.
	Land under development includes costs attributable to the development activities; such as land, architect, engineering and construction costs.

Note_4_Stockholders_Equity

Note 4 - Stockholder's Equity	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 4 - Stockholder's Equity	'
	NOTE 4 – STOCKHOLDER’S EQUITY
	Common Stock
	On January 13, 2013, the Company issued 4,780,000 shares of common stock to the director and officer of the Corporation at a price of $0.0042 per share for cash, for $20,200.
	Between February 28, 2013, and March 13, 2013, the Company issued 220,000 shares to a total of 44 various individuals at a price of $0.10 per share for cash, for $22,000.
	On March 13, 2013, the Company issued 15,000,000 shares of common stock at $0.10 per share to The Mazzal Trust for the purchase of Land and Buildings as described in Note 3.
	On March 24, 2014, the Board authorized a 10 new for 1 old forward stock split. All share and per share data in the accompanying financial statements and footnotes has been adjusted retrospectively for the effects of the stock split.

Note_5_Related_Party_Transacti

Note 5 - Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 5 - Related Party Transactions	'
	NOTE 5 – RELATED PARTY TRANSACTIONS
	Details of transactions between the Company and related parties are disclosed below:
	The following entities have been identified as related parties :
	Mr. Nissim Trabelsi             - Officer, Director, and greater than 10% stockholder
		31-Mar	31-Dec
		2014	2013
		$	$
	The following transactions were carried out with related parties:
	Balance sheets:
	Loan from related party	3,623	-
	From time to time, the president and a stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand.

Note_6_Income_Taxes

Note 6 - Income Taxes	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 6 - Income Taxes	'
	NOTE 6 – INCOME TAXES
	The provision (benefit) for income taxes for the periods ended March 31, 2014 and 2013 were as follows (assuming a 15% effective tax rate):
		31-Mar	31-Mar
		2014	2013
		$	$
	Current Tax Provision
	Federal-
	Taxable income
	Total current tax provision	-	-
		-	-
	Deferred Tax Provision
	Federal-
	Loss carry forwards	-	-
	Change in valuation allowance	-	-
	Total deferred tax provision	-	-
	The Company had deferred income tax assets as of March 31, 2014 and December 31, 2013 as follows:
		31-Mar	31-Dec
		2014	2013
		$	$
	Loss carry forwards	4,098	4,098
	Less - Valuation allowance	-4,098	-4,098
		-	-
	The Company provided a valuation allowance equal to the deferred income tax assets for periods ended March 31, 2014 and December 31, 2013 because it is not presently known whether future taxable income will be sufficient to utilize the loss carryforwards.
	As of March 31, 2014, the Company had approximately $27,319 in tax loss carryforwards that can be utilized future periods to reduce taxable income, and expire by the year 2033.
	The Company did not identify any material uncertain tax positions.  The Company did not recognize any interest or penalties for unrecognized tax benefits.
	The federal income tax returns of the Company are subject to examination by the IRS, generally for three years after they are filed.
	$27,319
	12/31/33

Note_7_Fair_Value_Measurements

Note 7 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 7 - Fair Value Measurements	'
	NOTE 7 - FAIR VALUE MEASUREMENTS
	In September 2006, the FASB issued SFAS No. 157 “Fair Value Measurements.”  The objective of SFAS 157 (ASC 820) is to increase consistency and comparability in fair value measurements and to expand disclosures about fair value measurements. SFAS 157 (ASC 820) defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. SFAS 157 (ASC 820) applies under other accounting pronouncements that require or permit fair value measurements and does not require any new fair value measurements.
	The Company has various financial instruments that must be measured under the new fair value standard including: cash in bank. The Company currently does not have non-financial assets or non-financial liabilities that are required to be measured at fair value on a recurring basis. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows:
	- Level 1:               Quoted prices in active markets for identical instruments;
	- Level 2:               Other significant observable inputs (including quoted prices in active markets for similar instruments);
	- Level 3:               Significant unobservable inputs (including assumptions in determining the fair value of certain investments).
	Financial assets and liabilities carried at fair value and measured on a recurring basis are classified in the hierarchy as follows:
		Fair Value at March 31, 2014
		Level 1	Level 2	Level 3	Total
		$	$	$	$
	Cash and cash equivalents	4	-	-	4
	Total financial assets carried at fair value	4	-	-	4
		Fair Value at December 31, 2013
		Level 1	Level 2	Level 3	Total
		$	$	$	$
	Cash and cash equivalents	4	-	-	4
	Bank overdrafts	-2,623			-2,623
	Total financial assets carried at fair value	-2,619	-	-	-2,619

Note_8_Recent_Accounting_Stand

Note 8 - Recent Accounting Standard Updates	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 8 - Recent Accounting Standard Updates	'
	NOTE 8 – RECENT ACCOUNTING STANDARDS UPDATES
	In July 2013, the FASB issued Accounting Standards Update (“ASU”) No. 2013-11: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The new guidance requires that unrecognized tax benefits be presented on a net basis with the deferred tax assets for such carryforwards. This new guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2013. We do not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.

Note_9_Subsequent_Events

Note 9 - Subsequent Events	3 Months Ended
	Mar. 31, 2014
Notes	'
Note 9 - Subsequent Events	'
	NOTE 9 – 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 no additional material subsequent events to report.

Note_1_Business_Description_an1

Note 1 - Business Description and Basis of Presentation: Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Basis of Presentation	'
	Basis of Presentation
	The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
	These financial statements are presented in US dollars.

Note_1_Business_Description_an2

Note 1 - Business Description and Basis of Presentation: Fiscal Year End (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Fiscal Year End	'
	Fiscal Year End
	The Corporation has adopted a fiscal year end of December 31.

Note_1_Business_Description_an3

Note 1 - Business Description and Basis of Presentation: Unaudited Interim Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Unaudited Interim Financial Statements	'
	Unaudited Interim Financial Statements
	The interim financial statements of the Company as of March 31, 2014, and for the periods then ended, and cumulative from inception, are unaudited. However, in the opinion of management, the interim financial statements include all adjustments, consisting of only normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2014, and the results of its operations and its cash flows for the periods ended March 31, 2014, and cumulative from inception. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2014. The accompanying financial statements and notes thereto do not reflect all disclosures required under accounting principles generally accepted in the United States. Refer to the Company’s audited financial statements as of December 31, 2013, filed with the SEC, for additional information, including significant accounting policies.

Note_1_Business_Description_an4

Note 1 - Business Description and Basis of Presentation: Going Concern (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Going Concern	'
	Going concern
	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 at March 31, 2014, the Company has an accumulated deficit of $27,319 and 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 December 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.

Note_1_Business_Description_an5

Note 1 - Business Description and Basis of Presentation: Use of Estimates (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 or revenues and expenses during the reporting period. Actual results could differ from those estimates.

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies: Real Estate Assets (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Real Estate Assets	'
	Real estate assets
	Real estate assets are stated at cost less accumulated depreciation and amortization. Costs directly related to the acquisition, development and construction of properties are capitalized. Acquisition-related costs are expensed as incurred. Capitalized development and construction costs include pre-construction costs essential to the development of the property, development and construction costs, interest, property taxes, insurance, salaries and other project costs incurred during the period of development.
	Ordinary repairs and maintenance are expensed as incurred; major replacements and betterments, which improve or extend the life of the asset, are capitalized and depreciated over their estimated useful lives. Fully-depreciated assets are removed from the accounts.
	The Company considers a construction project as substantially completed and held available for sale upon the completion of tenant improvements, but no later than one year from cessation of major construction activity (as distinguished from activities such as routine maintenance and cleanup).
	Depreciation is calculated using the straight-line method over the estimated useful lives of the properties. The estimated useful lives are as follows:
	Buildings and improvements                            - 10 to 40 years
	Other building and land improvements           - 20 years
	Furniture, fixtures and equipment                    - 5 to 10 years

Note_2_Summary_of_Significant_2

Note 2 - Summary of Significant Accounting Policies: Impairment Long-lived Assets (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Impairment Long-lived Assets	'
	Impairment Long-Lived Assets
	For purposes of recognition and measurement of an impairment loss, a long-lived asset or assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. The Company assesses the impairment of long-lived assets (including identifiable intangible assets) annually or whenever events or changes in circumstances indicate that the carrying value may not be recoverable.
	When management determines that the carrying value of long-lived assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, we test for any impairment based on a projected undiscounted cash flow method. Projected future operating results and cash flows of the asset or asset group are used to establish the fair value used in evaluating the carrying value of long-lived and intangible assets. The Company estimates the future cash flows of the long-lived assets using current and long-term financial forecasts. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If this were the case, an impairment loss would be recognized. The impairment loss recognized is the amount by which the carrying amount exceeds the fair value.

Note_2_Summary_of_Significant_3

Note 2 - Summary of Significant Accounting Policies: Real Estate Assets Held For Sale and Discontinued Operations, Policy (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Real Estate Assets Held For Sale and Discontinued Operations, Policy	'
	Real Estate Assets Held for Sale and Discontinued Operations
	The Company periodically classifies real estate assets as held for sale. An asset is classified as held for sale after the approval of the Company’s board of directors and after an active program to sell the asset has commenced. Upon the classification of a real estate asset as held for sale, the carrying value of the asset is reduced to the lower of its net book value or its estimated fair value, less costs to sell the asset. Subsequent to the classification of assets as held for sale, no further depreciation expense is recorded. Real estate assets held for sale are stated separately on the accompanying balance sheets. Upon a decision to no longer market an asset for sale, the asset is classified as an operating asset and depreciation expense is reinstated.

Note_2_Summary_of_Significant_4

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Cash and Cash Equivalents	'
	Cash and cash equivalents
	Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.

Note_2_Summary_of_Significant_5

Note 2 - Summary of Significant Accounting Policies: Earnings Per Share (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Earnings Per Share	'
	Earnings per share
	The Company computes net loss per share in accordance with ASC 260, "Earnings per Share." ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise options granted to employees. As at March 31, 2014, the Company had no potentially dilutive shares.

Note_2_Summary_of_Significant_6

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Income Taxes	'
	Income taxes
	Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.”  Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences).  Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled.  Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Note_2_Summary_of_Significant_7

Note 2 - Summary of Significant Accounting Policies: Share Based Payments (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Share Based Payments	'
	Share based payments
	The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more readily determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of standards issued by the Financial Accounting Standards Board (“FASB”). The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.

Note_2_Summary_of_Significant_8

Note 2 - Summary of Significant Accounting Policies: Real Estate Assets: Schedule of Property, Plant and Equipment Useful Lives (Tables)	3 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Property, Plant and Equipment Useful Lives	'
	Buildings and improvements                            - 10 to 40 years
	Other building and land improvements           - 20 years
	Furniture, fixtures and equipment                    - 5 to 10 years

Note_5_Related_Party_Transacti1

Note 5 - Related Party Transactions: Schedule of Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Related Party Transactions	'
		31-Mar	31-Dec
		2014	2013
		$	$
	The following transactions were carried out with related parties:
	Balance sheets:
	Loan from related party	3,623	-
	From time to time, the president and a stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand.

Note_6_Income_Taxes_Schedule_o

Note 6 - Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Tables)	3 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Components of Income Tax Expense (Benefit)	'
	The provision (benefit) for income taxes for the periods ended March 31, 2014 and 2013 were as follows (assuming a 15% effective tax rate):
		31-Mar	31-Mar
		2014	2013
		$	$
	Current Tax Provision
	Federal-
	Taxable income
	Total current tax provision	-	-
		-	-
	Deferred Tax Provision
	Federal-
	Loss carry forwards	-	-
	Change in valuation allowance	-	-
	Total deferred tax provision	-	-
	The Company had deferred income tax assets as of March 31, 2014 and December 31, 2013 as follows:
		31-Mar	31-Dec
		2014	2013
		$	$
	Loss carry forwards	4,098	4,098
	Less - Valuation allowance	-4,098	-4,098
		-	-
	The Company provided a valuation allowance equal to the deferred income tax assets for periods ended March 31, 2014 and December 31, 2013 because it is not presently known whether future taxable income will be sufficient to utilize the loss carryforwards.
	As of March 31, 2014, the Company had approximately $27,319 in tax loss carryforwards that can be utilized future periods to reduce taxable income, and expire by the year 2033.
	The Company did not identify any material uncertain tax positions.  The Company did not recognize any interest or penalties for unrecognized tax benefits.
	The federal income tax returns of the Company are subject to examination by the IRS, generally for three years after they are filed.
	$27,319
	12/31/33

Note_7_Fair_Value_Measurements1

Note 7 - Fair Value Measurements: Schedule of Fair Valie Measurements (Tables)	3 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Fair Valie Measurements	'
	Financial assets and liabilities carried at fair value and measured on a recurring basis are classified in the hierarchy as follows:
		Fair Value at March 31, 2014
		Level 1	Level 2	Level 3	Total
		$	$	$	$
	Cash and cash equivalents	4	-	-	4
	Total financial assets carried at fair value	4	-	-	4
		Fair Value at December 31, 2013
		Level 1	Level 2	Level 3	Total
		$	$	$	$
	Cash and cash equivalents	4	-	-	4
	Bank overdrafts	-2,623			-2,623
	Total financial assets carried at fair value	-2,619	-	-	-2,619

Note_1_Business_Description_an6

Note 1 - Business Description and Basis of Presentation: Going Concern (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Details	'	'
Deficit accumulated during development stage	$27,319	$27,319

Note_2_Summary_of_Significant_9

Note 2 - Summary of Significant Accounting Policies: Real Estate Assets: Schedule of Property, Plant and Equipment Useful Lives (Details)	3 Months Ended
	Mar. 31, 2014
Buildings And Improvements | Minimum	'
Property, Plant and Equipment, Useful Life	'10 years
Buildings And Improvements | Maximum	'
Property, Plant and Equipment, Useful Life	'40 years
Other Buildings And Land Improvements	'
Property, Plant and Equipment, Useful Life	'20 years
Furniture Fixtures And Equipment | Minimum	'
Property, Plant and Equipment, Useful Life	'5 years
Furniture Fixtures And Equipment | Maximum	'
Property, Plant and Equipment, Useful Life	'10 years

Note_3_Land_Held_for_Developme1

Note 3 - Land Held for Development (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Details	'
Real Estate Inventory Capitalized Costs Incurred	$24,000

Note_4_Stockholders_Equity_Det

Note 4 - Stockholder's Equity (Details) (USD $)	3 Months Ended	15 Months Ended	1 Months Ended		1 Months Ended		1 Months Ended
	Mar. 31, 2013	Mar. 31, 2014	Jan. 31, 2013	Jan. 13, 2013	Mar. 31, 2013	Mar. 13, 2013	Mar. 31, 2013	Mar. 13, 2013
			Issue 1	Issue 1	Issue 2	Issue 2	Issue 3	Issue 3
Common stock issued for cash	'	'	4,780,000	'	220,000	'	'	'
Share Price	'	'	'	$0.00	'	$0.10	'	$0.10
Proceeds from issuance of common stock	$42,200	$42,200	$20,200	'	$22,000	'	'	'
Common stock issued for the purchase of Land and Buildings	'	'	'	'	'	'	15,000,000	'

Note_5_Related_Party_Transacti2

Note 5 - Related Party Transactions: Schedule of Related Party Transactions (Details) (USD $)	Mar. 31, 2014
Details	'
Loan from related party	$3,623

Note_6_Income_Taxes_Schedule_o1

Note 6 - Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Details	'	'
Deferred tax assets - Loss carry forwards	$4,098	$4,098
Deferred tax asset - Valuation allowance	-4,098	-4,098
Operating Loss Carryforwards	$27,319	'
Operating Loss Carryforwards, Expiration Date	31-Dec-33	'

Note_7_Fair_Value_Measurements2

Note 7 - Fair Value Measurements: Schedule of Fair Valie Measurements (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Cash and cash equivalents	$4	$4
Bank overdrafts	'	-2,623
Fair Value, Inputs, Level 1	'	'
Cash and cash equivalents	4	4
Bank overdrafts	'	($2,623)