Znergy (ZNRG) 10-Q 28 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015
Document and Entity Information
Entity Registrant Name	MAZZAL HOLDING CORP.
Entity Central Index Key	1568875
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	20,000,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$1,125	$3,000
Prepaid expenses		300
Total current assets	1,125	3,300
Real estate assets, at cost:
Land held for development	1,525,000	1,525,000
Total real estate assets	1,525,000	1,525,000
Land deposit	25,000	25,000
TOTAL ASSETS	1,551,125	1,553,300
Current liabilities:
Accounts payable and accrued liabilities	31,179	17,929
Loan from related party	36,372	37,172
Total Liabilities	67,551	55,101
Stockholders' Equity
Preferred stock, $0.0001 par value, 100,000,000 authorized shares; no shares issued and outstanding
Common stock, $0.0001 par value; 500,000,000 shares authorized; 200,000,000 shares issued and outstanding at March 31, 2015 and December 31, 2014	20,000	20,000
Additional paid-in capital	1,522,200	1,522,200
Accumulated deficit	-58,626	-44,001
Total Stockholders' Equity	1,483,574	1,498,199
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$1,551,125	$1,553,300

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	200,000,000	200,000,000
Common stock, shares outstanding	200,000,000	200,000,000

Consolidated_Statement_Of_Oper

Consolidated Statement Of Operations (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
General and administrative:-
Other costs	$375
Professional fees
Auditors fees	13,000
Legal fees	1,250
Total operating expenses	14,625
Net loss	($14,625)
Weighted-average number of common shares outstanding - basic and diluted	200,000,000	200,000,000
Net loss per share - basic and diluted

Consolidated_Statement_Of_Cash

Consolidated Statement Of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities
Net loss	($14,625)
Changes in operating assets and liabilities
Prepaid expenses	-300
Accounts payable and accrued expenses	13,250	-1,000
Net cash used in operating activities	-1,075	-1,000
Cash Flows From Financing Activities
Proceeds from overdraft facilities		-2,623
Proceeds from loan from related party	-800	3,623
Net cash provided by financing activities	-800	1,000
Increase in cash and cash equivalents	-1,875
Cash and cash equivalents at beginning of the period	3,000
Cash and cash equivalents at end of the period	$1,125

Nature_Of_Business_And_Basis_O

Nature Of Business And Basis Of Presentation	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Nature of Business and Basis of Presentation	NOTE 1 – NATURE OF BUSINESS AND BASIS OF PRESENTATION
	Mazzal Holding Corp (formerly Boston Investment and Development Corp.) is a Nevada corporation (the “Company”), incorporated under the laws of the State of Nevada on January 23, 2013. The business plan of the Company is the construction and management of multi-family home developments and the subsequent sale thereof.
	On October 23, 2014 the Company incorporated two companies; King David Hotels Corp and Command Control Center Corp as wholley owned subsidiaries. The subsidiaries plan to establish a luxury boutique hotel catering to the local religious community and religious tourists in Boston and to create a multi-use software platform which can manage every aspect of a users online profile respectively.
	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.
	Unaudited Interim Financial Statements
	The interim financial statements of the Company as of March 31, 2015, and for the periods then ended 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, 2015, and the results of its operations and its cash flows for the periods ended March 31, 2015. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2015. 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, 2014, filed with the SEC, for additional information, including significant accounting policies.

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
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:
	Principles of Consolidation
	The accompanying consolidated financial statements include our accounts and the accounts of our wholly owned subsidiaries over which we exercise control. All intercompany transactions and balances have been eliminated in consolidation.
	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.
	Going concern
	The accompanying consolidated 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, 2015, the Company has a working capital deficit of $66,426, insufficient cash resources to meet its planned business objectives and accumulated losses from operations of $58,626. 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, 2015.
	The Company 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 consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	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.
	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.
	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, 2015, the Company had no potentially dilutive shares.
	Segment Reporting
	The Company reports as three operating segments with the Chief Executive Officer (“CEO”) acting as the Company’s chief operating decision maker. The Company defined three reportable segments as each segment is managed separately because they manufacture and distribute distinct products with different production processes.
	Fair Value of Financial Instruments
	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level.
	The following are the hierarchical levels of inputs to measure fair value:
	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).
	Share-Based Payments
	ASC Topic 718, “Stock Compensation,” requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s consolidated income statements.
	The Company recognizes compensation expense for the value of its awards on a straight-line basis over the requisite service period of each of the awards, net of estimated forfeitures. Estimated forfeitures are based on actual historical pre-vesting forfeitures. Topic 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.
	The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing model. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected option term. Expected volatility was calculated based upon comparable companies in the industry in the absence of historical data of the Company. The expected term of options granted represents the period of time that options granted are expected to be outstanding. The risk-free interest rate is based on annual risk free rates yield rates of non-indexed linked U.S. Federal Reserve treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends.
	The Company applies ASC Topic 505-50, “Equity Based Payments to Non Employees,” with respect to options issued to non-employees.
	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 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.
	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.
	Recently Issued Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-10—Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. ASU 2014-10 eliminates several of the reporting requirements for development stage entities, including the requirement to present inception to date information in the statements of income, cash flows, and shareholder equity, and to label the financial statements as those of a development stage entity. ASU 2014-10 also clarifies that the guidance in Accounting Standards Codification ("ASC") Topic 275, "Risks and Uncertainties", is applicable to entities that have not commenced principal operations, and eliminates an exception to the sufficiency-of-equity risk criterion for development stage entities, and will require all reporting entities that have an interest in development stage enterprises to apply consistent consolidation guidance for variable interest entities. ASU 2014-10 is effective for all annual reporting periods beginning after December 15, 2014 and for interim reporting periods beginning after December 15, 2015, with early adoption permitted.
	Recently Adopted Accounting Pronouncements
	During 2014, the Company elected to early adopt Accounting Standards Update (“ASU”) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to development stage. We do not believe that the adoption of any other recently issued accounting pronouncements will have a significant impact on our financial position, results of operations, or cash flow.

Land_Held_For_Development

Land Held For Development	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
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 hundred and fifty million shares of common stock 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. Land under development includes costs attributable to the development activities; such as land, architect, engineering and construction costs. Architecture, Engineer and Construction fees amounting to $25,000 have been capitalized to the cost of the property.

Land_Deposit

Land Deposit	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Land Deposit	NOTE 4 – LAND DEPOSIT
	On June 18th, the Company deposited $25,000 into escrow, towards a standard purchase and sale agreement, signed on July 1, 2014, with the Heather Realty Trust, for the purchase of vacant land more fully described as Lots 21 and 25, better known as 1625 VFW Parkway, West Roxbury, MA 02132 for a purchase price of $800,000.

Loan_From_Related_Party

Loan From Related Party	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Loan from Related Party	NOTE 5 – LOAN FROM RELATED PARTY
		31-Mar		31-Dec
		2015		2014
		$		$
	Loan from related party		36,372		37,172
	The above loan is unsecured, bears no interest and has no set terms of repayment. This loan is repayable on demand.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Stockholders' Equity	NOTE 6 – STOCKHOLDERS’ EQUITY
	Common Stock
	On January 13, 2013, the Company issued 47,800,000 shares of common stock to the director and officer of the Company at a price of $0.00042 per share for cash, for $20,200.
	Between February 28, 2013, and March 13, 2013, the Company issued 2,200,000 shares to a total of 44 various individuals at a price of $0.01 per share for cash, for $22,000.
	On March 13, 2013, the Company issued 150,000,000 shares of common stock at $0.01 each 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.
	On January 23, 2015, the Company increased its authorised shares of common stock to 500,000,000.
	On January 26, 2015, 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.
	2015 Stock Option Plan
	On January 15, 2015, the Company adopted an Employee Stock Option Plan that is intended to attract and retain key employees of the Company and its subsidiaries by the grant of options and stock appreciation rights. This plan covers up to 50,000,000 shares of common stock. The exercise price of each option will not be less that the market price of the Company's stock on the date of grant and the maximum term of each option is ten years.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Related Party Transactions	NOTE 7 – RELATED PARTY TRANSACTIONS
	Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.
	The following entities have been identified as related parties :
	Mr. Nissim Trabelsi	- Director and stockholder
	The Mazzal Living Trust	- Common director/trustee and majority stockholder
	King David Hotels Corp	- Wholly owned subsidiary
	Command Control Center Corp	- Wholly owned subsidiary
			31-Mar		31-Dec
			2015		2014
			$		$
	The following transactions were carried out with related parties:
	Balance sheets:
	Loan from related party - director			36,372		37,172
	From time to time, the director and stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Income Taxes	NOTE 8 – INCOME TAXES
	The provision (benefit) for income taxes for the periods ended March 31, 2015 and 2014 was as follows (assuming a 15% effective tax rate):
		31-Mar			31-Mar
		2015			2014
		$			$
	Current Tax Provision
	Federal-
	Taxable income
	Total current tax provision		—			—
			—			—
	Deferred Tax Provision
	Federal-
	Loss carry forwards		2,194			—
	Change in valuation allowance		(2,194	)		—
	Total deferred tax provision		—			—
	The Company had deferred income tax assets as of March 31, 2015 and December 31, 2014 as follows:
		31-Mar			31-Dec
		2015			2014
		$			$
	Loss carry forwards		8,794			6,600
	Less - Valuation allowance		(8,794	)		(6,600	)
			—			—
	The Company provided a valuation allowance equal to the deferred income tax assets for period ended March 31, 2015 because it is not presently known whether future taxable income will be sufficient to utilize the loss carryforwards.
	As of March 31, 2015, the Company had approximately $58,626 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.

Commitments_And_Contingencies

Commitments And Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments And Contingencies
Commitments and Contingencies	NOTE 9 – COMMITMENTS AND CONTINGENCIES
	On October 20, 2014, the Company entered into an agreement with Securities Compliance Group (“SCG”). Under the agreement, SCG agreed to provide to each subsidiary, attorney services to assist the companies with their initial public offering. For the services to be rendered under the agreement, the subsidiaries are each required to pay $1,250 upon execution of the agreement; $2,500 upon filing of the S-1 registration statements; $1,250 upon the Securities and Exchange Commission declaring the S-1's effective; and $8,750 payable in each subsidiaries common stock, valued at 50% of the price stated in the Company's S-1 registration statement.

Segment_Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Segment Reporting	NOTE 10 – SEGMENT REPORTING
	The Company operates in three segments: development and sale of multi-family homes, development and rental of a luxury boutique hotel for religious tourists and development and sale of a multi-use software platform. All segments are located in the Boston area.
	The Company evaluates performance and allocates resources based on profit or loss from operations before income taxes. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies.
	The Company’s reportable segments are business units that offer different products. The reportable segments are each managed separately because they are distinct products with different development processes.
	The financial information for each business segment reflects that information which is specifically identifiable or which is allocated based on an internal allocation method.  Results of operations and selected financial information by operating segment are as follows:
		For the year ended March 31, 2015
		Multi-family homes			Hotel Accommodation			Software			Consolidated Total
	Operating loss		(6,030	)		(3,665	)		(4,930	)		(14,625	)
	Real estate assets		1,525,000			—			—			1,525,000
	Land deposit		25,000			—			—			25,000
	Total assets		1,550,070			35			1,020			1,551,125

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS
	In accordance with ASC 855-10, Company management reviewed all material events through the date of

Nature_Of_Business_And_Basis_O1

Nature Of Business And Basis Of Presentation (Policies)	3 Months Ended
	Mar. 31, 2015
Policy Text Block [Abstract]
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.
Unaudited Interim Financial Statements	Unaudited Interim Financial Statements
	The interim financial statements of the Company as of March 31, 2015, and for the periods then ended 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, 2015, and the results of its operations and its cash flows for the periods ended March 31, 2015. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2015. 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, 2014, filed with the SEC, for additional information, including significant accounting policies.

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Summary Of Significant Accounting Policies Policies
Principles of Consolidation	Principles of Consolidation
	The accompanying consolidated financial statements include our accounts and the accounts of our wholly owned subsidiaries over which we exercise control. All intercompany transactions and balances have been eliminated in consolidation.
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.
Going Concern	Going concern
	The accompanying consolidated 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, 2015, the Company has a working capital deficit of $66,426, insufficient cash resources to meet its planned business objectives and accumulated losses from operations of $58,626. 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, 2015.
	The Company 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 consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
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.
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
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.
Real Estate Assets Held for Sale and Discontinued Operations	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.
Accounts Payable and Accrued Expenses	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	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, 2015, the Company had no potentially dilutive shares.
Segment Reporting	Segment Reporting
	The Company reports as three operating segments with the Chief Executive Officer (“CEO”) acting as the Company’s chief operating decision maker. The Company defined three reportable segments as each segment is managed separately because they manufacture and distribute distinct products with different production processes.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level.
	The following are the hierarchical levels of inputs to measure fair value:
	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).
Share-Based Payments	Share-Based Payments
	ASC Topic 718, “Stock Compensation,” requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s consolidated income statements.
	The Company recognizes compensation expense for the value of its awards on a straight-line basis over the requisite service period of each of the awards, net of estimated forfeitures. Estimated forfeitures are based on actual historical pre-vesting forfeitures. Topic 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.
	The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing model. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected option term. Expected volatility was calculated based upon comparable companies in the industry in the absence of historical data of the Company. The expected term of options granted represents the period of time that options granted are expected to be outstanding. The risk-free interest rate is based on annual risk free rates yield rates of non-indexed linked U.S. Federal Reserve treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends.
	The Company applies ASC Topic 505-50, “Equity Based Payments to Non Employees,” with respect to options issued to non-employees.
	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 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.
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.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-10—Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. ASU 2014-10 eliminates several of the reporting requirements for development stage entities, including the requirement to present inception to date information in the statements of income, cash flows, and shareholder equity, and to label the financial statements as those of a development stage entity. ASU 2014-10 also clarifies that the guidance in Accounting Standards Codification ("ASC") Topic 275, "Risks and Uncertainties", is applicable to entities that have not commenced principal operations, and eliminates an exception to the sufficiency-of-equity risk criterion for development stage entities, and will require all reporting entities that have an interest in development stage enterprises to apply consistent consolidation guidance for variable interest entities. ASU 2014-10 is effective for all annual reporting periods beginning after December 15, 2014 and for interim reporting periods beginning after December 15, 2015, with early adoption permitted.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements
	During 2014, the Company elected to early adopt Accounting Standards Update (“ASU”) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to development stage. We do not believe that the adoption of any other recently issued accounting pronouncements will have a significant impact on our financial position, results of operations, or cash flow.

Summary_Of_Significant_Account2

Summary Of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2015
Summary Of Significant Accounting Policies Tables
Schedule of Estimate Useful Life of Real Estate Assets	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

Loan_From_Related_Party_Tables

Loan From Related Party (Tables)	3 Months Ended
	Mar. 31, 2015
Loan From Related Party Tables
Schedule of Loan from Related Party		31-Mar		31-Dec
		2015		2014
		$		$
	Loan from related party		36,372		37,172

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions Tables
Schedule of Related Party Transactions		31-Mar		31-Dec
		2015		2014
		$		$
	The following transactions were carried out with related parties:
	Balance sheets:
	Loan from related party - director		36,372		37,172

Income_Taxes_Tables

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2015
Table Text Block Supplement [Abstract]
Schedule of Income Tax Expense Benefit		31-Mar			31-Mar
		2015			2014
		$			$
	Current Tax Provision
	Federal-
	Taxable income
	Total current tax provision		—			—
			—			—
	Deferred Tax Provision
	Federal-
	Loss carry forwards		2,194			—
	Change in valuation allowance		(2,194	)		—
	Total deferred tax provision		—			—
Schedule of Deferred Income Tax Assets	The Company had deferred income tax assets as of March 31, 2015 and December 31, 2014 as follows:
		31-Mar			31-Dec
		2015			2014
		$			$
	Loss carry forwards		8,794			6,600
	Less - Valuation allowance		(8,794	)		(6,600	)
			—			—

Segment_Reporting_Tables

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting Tables
Schedule of Business Segment Reporting		For the year ended March 31, 2015
		Multi-family homes			Hotel Accommodation			Software			Consolidated Total
	Operating loss		(6,030	)		(3,665	)		(4,930	)		(14,625	)
	Real estate assets		1,525,000			—			—			1,525,000
	Land deposit		25,000			—			—			25,000
	Total assets		1,550,070			35			1,020			1,551,125

Summary_Of_Accounting_Policies

Summary Of Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2015
Buildings And Improvements | Minimum
Estimated useful lives	10 years
Buildings And Improvements | Maximum
Estimated useful lives	40 years
Other Building And Land Improvements
Estimated useful lives	20 years
Furniture, Fixtures And Equipment | Minimum
Estimated useful lives	5 years
Furniture, Fixtures And Equipment | Maximum
Estimated useful lives	10 years

Loan_From_Related_Party_Detail

Loan From Related Party (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Loan from related party	$36,372	$37,172
Loans Payable
Short-term Debt [Line Items]
Loan from related party		$37,172

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Balance sheets:
Loan from related party	$36,372	$37,172
Loans Payable
Balance sheets:
Loan from related party		37,172
Loans Payable | Director
Balance sheets:
Loan from related party		$37,172

Income_Taxes_Schedule_Of_Incom

Income Taxes (Schedule Of Income Tax Expense Benefit) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Federal-
Taxable income
Total current tax provision
Federal-
Loss carry forwards	2,194
Change in valuation allowance	-2,194
Total deferred tax provision

Income_Taxes_Schedule_Of_Defer

Income Taxes (Schedule Of Deferred Income Tax Assets) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Income Taxes Schedule Of Deferred Income Tax Assets Details
Loss carry forwards	$8,793	$6,600
Less - Valuation allowance	8,793	6,600
Deferred tax assets, net

Segment_Reporting_Details

Segment Reporting (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Operating loss	($14,625)
Real estate assets	1,525,000	1,525,000
Land deposit	25,000	25,000
Total assets	1,551,125	1,553,300
Multi-Family Homes
Operating loss	-6,030
Real estate assets	1,525,000
Land deposit	25,000
Total assets	1,550,070
Hotel Accommodation
Operating loss	-3,665
Real estate assets
Land deposit
Total assets	35
Software
Operating loss	-4,930
Real estate assets
Land deposit
Total assets	$1,020

Summary_Of_Accounting_Policies1

Summary Of Accounting Policies (Narrative) (Details) (USD $)	Mar. 31, 2015
Summary Of Accounting Policies Narrative Details
Working capital deficit	$66,426
Cash balance in FDIC	$250,000

Land_Held_For_Development_Narr

Land Held For Development (Narrative) (Details) (Land Purchase And Sale Agreement With The Mazzal Trust, USD $)	29-May-13
Land Purchase And Sale Agreement With The Mazzal Trust
Noncash or Part Noncash Acquisitions [Line Items]
Capitalized cost	$25,000

Land_Deposit_Narrative_Details

Land Deposit (Narrative) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Jul. 01, 2014	Jun. 18, 2014
Land deposit	$25,000	$25,000
Purchase And Sale Agreement With Heather Realty Trust
Land deposit				25,000
Purchase price of land			$800,000

Stockholders_Equity_Narrative_

Stockholders' Equity (Narrative) (Details) (USD $)	0 Months Ended
	Jan. 15, 2015	Jan. 26, 2015	Jan. 23, 2015	Mar. 24, 2014	Mar. 13, 2013	Jan. 13, 2013	Mar. 13, 2013
2015 Stock Option Plan
Number of shares covered under stock option plan	50,000,000
Stock option term	10 years
Common Stock
Forward stock split terms		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.		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.
Increase in authorised shares of common stock			The Company increased its authorised shares of common stock to 500,000,000.
Common Stock | Land Purchase And Sale Agreement With The Mazzal Trust
Shares issued for acquisition, shares					150,000,000
Shares issued per share					$0.01		$0.01
Director and Officer | Common Stock
Shares issued for cash, shares						47,800,000
Shares issued for cash, value						$20,200
Shares issued per share						$0.00
44 Various Individuals | Common Stock
Shares issued for cash, shares							2,200,000
Shares issued for cash, value							$22,000
Shares issued per share					$0.01		$0.01

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Income Taxes Narrative Details
Tax effect at the expected rate	15.00%
Tax loss carry forward	$58,626
Operation loss carryforwards terms	Expire by the year 2033.

Commitments_And_Contingencies_

Commitments And Contingencies (Narrative) (Details) (Agreement With Securities Compliance Group)	0 Months Ended
	Oct. 20, 2014
Agreement With Securities Compliance Group
Other Commitments [Line Items]
Agreement Description	On October 20, 2014, the Company entered into an agreement with Securities Compliance Group (“SCG”). Under the agreement, SCG agreed to provide to each subsidiary, attorney services to assist the companies with their initial public offering. For the services to be rendered under the agreement, the subsidiaries are each required to pay $1,250 upon execution of the agreement; $2,500 upon filing of the S-1 registration statements; $1,250 upon the Securities and Exchange Commission declaring the S-1's effective; and $8,750 payable in each subsidiaries common stock, valued at 50% of the price stated in the Company's S-1 registration statement.