Document_and_Entity_Informatio
Document and Entity Information | 6 Months Ended | |
Mar. 31, 2015 | 11-May-15 | |
Document And Entity Information [Abstract] | ||
Entity Registrant Name | At Play Vacations, Inc. | |
Entity Central Index Key | 1584584 | |
Trading Symbol | apyv | |
Entity Voluntary Filers | No | |
Current Fiscal Year End Date | -21 | |
Entity Filer Category | Smaller Reporting Company | |
Entity Common Stock, Shares Outstanding | 17,000,000 | |
Document Type | 10-Q | |
Document Period End Date | 31-Mar-15 | |
Amendment Flag | FALSE | |
Document Fiscal Year Focus | 2015 | |
Document Fiscal Period Focus | Q2 |
Condensed_Consolidated_Balance
Condensed Consolidated Balance Sheets (USD $) | Mar. 31, 2015 | Sep. 30, 2014 |
Current Assets | ||
Cash and cash equivalents | $9,542 | $33,666 |
Restricted cash | 1,220 | 3,720 |
Accounts receivable, net of allowance for doubtful accounts of $0 and $0, respectively | 2,457 | |
Total Current Assets | 13,219 | 37,386 |
TOTAL ASSETS | 13,219 | 37,386 |
Current Liabilities | ||
Accounts payable | 5,807 | 4,501 |
Deferred revenue and customer deposits | 707 | |
Due to related parties | 30,000 | 30,000 |
Total Current Liabilities | 36,514 | 34,501 |
TOTAL LIABILITIES | 36,514 | 34,501 |
Stockholders' Equity (Deficit) | ||
Preferred stock: 50,000,000 authorized; $0.001 par value 0 and 0 shares issued and outstanding | ||
Common stock: 150,000,000 authorized; $0.001 par value 17,000,000 shares issued and outstanding | 17,000 | 17,000 |
Additional paid in capital | 63,000 | 63,000 |
Accumulated deficit | -103,295 | -77,115 |
Total Stockholders' Equity (Deficit) | -23,295 | 2,885 |
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | $13,219 | $37,386 |
Condensed_Consolidated_Balance1
Condensed Consolidated Balance Sheets (Parentheticals) (USD $) | Mar. 31, 2015 | Sep. 30, 2014 |
Statement of Financial Position [Abstract] | ||
Allowance for doubtful accounts, Net | $0 | $0 |
Preferred stock, shares authorized | 50,000,000 | 50,000,000 |
Preferred stock, par value (in dollars per share) | $0.00 | $0.00 |
Preferred stock, shares issued | 0 | 0 |
Preferred stock, shares outstanding | 0 | 0 |
Common stock, shares authorized | 150,000,000 | 150,000,000 |
Common stock, par value (in dollars per share) | $0.00 | $0.00 |
Common stock, shares issued | 17,000,000 | 17,000,000 |
Common Stock, shares outstanding | 17,000,000 | 17,000,000 |
Condensed_Consolidated_Stateme
Condensed Consolidated Statement of Operations (Unaudited) (USD $) | 3 Months Ended | 6 Months Ended | ||
Mar. 31, 2015 | Mar. 31, 2014 | Mar. 31, 2015 | Mar. 31, 2014 | |
Income Statement [Abstract] | ||||
Revenues | $14,581 | $30,446 | $20,586 | $41,875 |
Cost of sales | -6,061 | -14,799 | -9,282 | -21,856 |
Gross Profit | 8,520 | 15,647 | 11,304 | 20,019 |
Operating Expenses | ||||
Selling, general and administrative | 6,693 | 36,597 | 9,842 | 56,355 |
Professional | 8,317 | 2,967 | 27,642 | 8,869 |
Total operating expenses | 15,010 | 39,564 | 37,484 | 65,224 |
Net loss from operations | -6,490 | -23,917 | -26,180 | -45,205 |
Provision for income taxes | ||||
Net loss | ($6,490) | ($23,917) | ($26,180) | ($45,205) |
Basic and dilutive loss per share (in dollars per share) | $0 | $0 | $0 | $0 |
Weighted average number of shares outstanding (in shares) | 17,000,000 | 15,768,539 | 17,000,000 | 14,407,182 |
Condensded_Consolidated_Statem
Condensded Consolidated Statement of Cash Flows (Unaudited) (USD $) | 6 Months Ended | |
Mar. 31, 2015 | Mar. 31, 2014 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | ||
Net loss | ($26,180) | ($45,205) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Accounts receivable and other receivable | 43 | -3,489 |
Prepaid expenses and other assets | 2,625 | |
Increase (decrease) in operating liabilities: | ||
Accounts payable | 1,306 | 9,157 |
Deferred revenue and customer deposits | 707 | |
Total adjustments | 2,056 | 8,293 |
Net Cash Used in Operating Activities | -24,124 | -36,912 |
CASH FLOWS FROM INVESTING ACTIVITIES: | ||
Net Cash (Used in) Investing Activities | ||
CASH FLOWS FROM FINANCING ACTIVITIES: | ||
Proceeds from issuance of stock | 70,000 | |
Net Cash Provided ByFinancing Activities | 70,000 | |
Net increase (decrease) in cash and cash equivalents | -24,124 | 33,088 |
Cash and cash equivalents, beginning of period | 33,666 | 3,997 |
Cash and cash equivalents, end of period | 9,542 | 37,085 |
Supplemental cash flow information | ||
Cash paid for interest | ||
Cash paid for taxes |
ORGANIZATION_AND_DESCRIPTION_O
ORGANIZATION AND DESCRIPTION OF BUSINESS | 6 Months Ended |
Mar. 31, 2015 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND DESCRIPTION OF BUSINESS | NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS |
At Play Vacations, Inc. (the "Company") is a Nevada corporation incorporated on August 7, 2013. It is based in Punta Gorda, FL, USA. The Company incorporated a wholly-owned subsidiary, Quality Resort Hotels, Inc. in Florida on August 8, 2013. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company's fiscal year end is September 30. | |
The Company operates as a vacations company that books on-line travel. The Company will offer low rates on rooms in popular resort destinations. A percentage of vacations booked will also translate into sales leads for select real estate development partners. To date, the Company's activities have been limited to its formation and the raising of equity capital. |
SUMMARY_OF_SIGNIFICANT_ACCOUNT
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended |
Mar. 31, 2015 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Unaudited Interim Financial Statements | |
The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. | |
In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year. | |
Basis of Consolidation | |
These financial statements include the accounts of the Company and the wholly-owned subsidiary, Quality Resort Hotels, Inc. All material intercompany balances and transactions have been eliminated. | |
Basis of Presentation | |
The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. | |
Use of Estimates | |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. | |
Cash and Cash Equivalents | |
Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $9,542 and $33,666 in cash and cash equivalents as of March 31, 2015 and September 30, 2014, respectively. | |
Restricted Cash | |
The Company is required to restrict a portion of cash, per the terms of our merchant account agreement, for potential credit card chargebacks. We are subject to a cash reserve of up to 10% on credit card charges processed, with funds held for seven to twelve months depending on our account activity. As at March 31, 2015, and September 30, 2014, the Company had $1,220 and $3,720 in restricted cash, respectively. | |
Accounts Receivable | |
The Company's accounts receivable consists of monies held in merchant accounts. The Company evaluates the collectability of its accounts receivable on an on-going basis and writes off the amount when it is considered to be uncollectible. As of March 31, 2015, and September 30, 2014, the Company had $2,457 and $0 in accounts receivable, respectively. | |
Due to Related Party | |
The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. | |
Financial Instruments | |
The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: | |
Level 1 | |
Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. | |
Level 2 | |
Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. | |
Level 3 | |
Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. | |
The Company's financial instruments consist principally of cash, accounts receivable and other receivables, and accounts payable and accrued liabilities and amounts due to related parties. Pursuant to ASC 820, the fair value of the Company's cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the Company's other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. | |
Concentrations of Credit Risk | |
The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. | |
Revenue Recognition | |
The Company recognizes revenue when it is earned and realizable based on the following criteria: persuasive evidence that an arrangement exists, services have been rendered, the price is fixed or determinable and collectability is reasonably assured. | |
The Company offers travel services on a stand-alone and package basis primarily through the merchant model and the agency model. | |
Under the merchant model, the Company facilitates the booking of hotel rooms and destination services from our travel suppliers, and we are the merchant of record for such bookings. Our merchant transactions relate to hotel bookings and payments are collected directly from the traveler. Under the merchant model, because the Company is the primary obligor, the revenue is reported as a gross basis. | |
Under the agency model, the Company acts as the agent in the transaction, passing reservations booked by the traveler to the relevant travel provider. The Company receives commissions from the travel supplier and/or traveler. Under the agency model, because the Company is not the primary obligor, the revenue is reported as a net basis. | |
Advertising Costs | |
The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. During the period ended March 31, 2015 and 2014, the Company incurred $6,667 and $44,822 on advertising expenses, respectively. | |
Share-based Expenses | |
ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). | |
The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity–Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. | |
There were no share-based expenses for the period ended March 31, 2015. | |
Net Loss per Share of Common Stock | |
The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. | |
The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. | |
Commitments and Contingencies | |
The Company follows ASC 450-20, "Loss Contingencies," 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. There were no commitments or contingencies as of March 31, 2015. | |
Recent Accounting Pronouncements | |
Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. |
GOING_CONCERN
GOING CONCERN | 6 Months Ended |
Mar. 31, 2015 | |
Going Concern [Abstract] | |
GOING CONCERN | NOTE 3 - 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 of March 31, 2015, the Company has a net loss from operations of $26,180, and an accumulated deficit of $103,295. 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 September 30, 2015. | |
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. |
DUE_TO_RELATED_PARTY
DUE TO RELATED PARTY | 6 Months Ended |
Mar. 31, 2015 | |
Related Party Transactions [Abstract] | |
DUE TO RELATED PARTY | NOTE 4 – DUE TO RELATED PARTY |
As of March 31, 2015 and September 30, 2014, the Company was obligated to a stockholder, for a non-interest bearing demand loan with a balance of $30,000. |
EQUITY
EQUITY | 6 Months Ended | |
Mar. 31, 2015 | ||
Equity [Abstract] | ||
EQUITY | NOTE 5 - EQUITY | |
Preferred Stock | ||
The Company has authorized 50,000,000 preferred shares with a par value of $0.001 per share. The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. | ||
There were no preferred shares issued and outstanding as of March 31, 2015. | ||
Common Shares | ||
The Company has authorized 150,000,000 common shares with a par value of $0.0001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. | ||
Since inception (August 7, 2013) to March 31, 2015, the company has issued a total of 17,000,000 common shares as follows: | ||
· | On August 7, 2013, the company issued to its founders 10,000,000 shares of common stock at $0.001 per share for $10,000 cash. | |
· | During October, 2013 to April, 2014, the Company issued, to unaffiliated investors, 7,000,000 shares of common stock at $0.01 per share for $70,000 cash. | |
The Company has no stock option plan, warrants or other dilutive securities. |
SUBSEQUENT_EVENTS
SUBSEQUENT EVENTS | 6 Months Ended |
Mar. 31, 2015 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | NOTE 6 - SUBSEQUENT EVENTS |
Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no other events have occurred that require disclosure. |
SUMMARY_OF_SIGNIFICANT_ACCOUNT1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
Mar. 31, 2015 | |
Accounting Policies [Abstract] | |
Basis of Consolidation | Basis of Consolidation |
These financial statements include the accounts of the Company and the wholly-owned subsidiary, Quality Resort Hotels, Inc. All material intercompany balances and transactions have been eliminated. | |
Basis of Presentation | Basis of Presentation |
The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. | |
Use of Estimates | Use of Estimates |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. | |
Cash and Cash Equivalents | Cash and Cash Equivalents |
Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $9,542 and $33,666 in cash and cash equivalents as of March 31, 2015 and September 30, 2014, respectively. | |
Restricted Cash | Restricted Cash |
The Company is required to restrict a portion of cash, per the terms of our merchant account agreement, for potential credit card chargebacks. We are subject to a cash reserve of up to 10% on credit card charges processed, with funds held for seven to twelve months depending on our account activity. As at March 31, 2015, and September 30, 2014, the Company had $1,220 and $3,720 in restricted cash, respectively. | |
Accounts Receivable | Accounts Receivable |
The Company's accounts receivable consists of monies held in merchant accounts. The Company evaluates the collectability of its accounts receivable on an on-going basis and writes off the amount when it is considered to be uncollectible. As of March 31, 2015, and September 30, 2014, the Company had $2,457 and $0 in accounts receivable, respectively. | |
Due to Related Party | Due to Related Party |
The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. | |
Financial Instruments | Financial Instruments |
The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: | |
Level 1 | |
Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. | |
Level 2 | |
Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. | |
Level 3 | |
Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. | |
The Company's financial instruments consist principally of cash, accounts receivable and other receivables, and accounts payable and accrued liabilities and amounts due to related parties. Pursuant to ASC 820, the fair value of the Company's cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the Company's other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. | |
Concentrations of Credit Risk | Concentrations of Credit Risk |
The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. | |
Revenue Recognition | Revenue Recognition |
The Company recognizes revenue when it is earned and realizable based on the following criteria: persuasive evidence that an arrangement exists, services have been rendered, the price is fixed or determinable and collectability is reasonably assured. | |
The Company offers travel services on a stand-alone and package basis primarily through the merchant model and the agency model. | |
Under the merchant model, the Company facilitates the booking of hotel rooms and destination services from our travel suppliers, and we are the merchant of record for such bookings. Our merchant transactions relate to hotel bookings and payments are collected directly from the traveler. Under the merchant model, because the Company is the primary obligor, the revenue is reported as a gross basis. | |
Under the agency model, the Company acts as the agent in the transaction, passing reservations booked by the traveler to the relevant travel provider. The Company receives commissions from the travel supplier and/or traveler. Under the agency model, because the Company is not the primary obligor, the revenue is reported as a net basis. | |
Advertising Costs | Advertising Costs |
The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. During the period ended March 31, 2015 and 2014, the Company incurred $6,667 and $44,822 on advertising expenses, respectively. | |
Share-based Expenses | Share-based Expenses |
ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). | |
The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity–Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. | |
There were no share-based expenses for the period ended March 31, 2015. | |
Net Loss per Share of Common Stock | Net Loss per Share of Common Stock |
The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. | |
The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. | |
Commitments and Contingencies | Commitments and Contingencies |
The Company follows ASC 450-20, "Loss Contingencies," 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. There were no commitments or contingencies as of March 31, 2015. | |
Recent Accounting Pronouncements | Recent Accounting Pronouncements |
Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. |
SUMMARY_OF_SIGNIFICANT_ACCOUNT2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $) | 6 Months Ended | |||
Mar. 31, 2015 | Mar. 31, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | |
Accounting Policies [Abstract] | ||||
Cash and cash equivalents | $9,542 | $37,085 | $33,666 | $3,997 |
Cash reserve percentage on credit card charges processes | up to 10% on credit card charges processed | |||
Restricted cash | 1,220 | 3,720 | ||
Accounts receivable | 2,457 | |||
Advertising expenses | $6,667 | $44,822 |
GOING_CONCERN_Detail_Textuals
GOING CONCERN (Detail Textuals) (USD $) | 3 Months Ended | 6 Months Ended | |||
Mar. 31, 2015 | Mar. 31, 2014 | Mar. 31, 2015 | Mar. 31, 2014 | Sep. 30, 2014 | |
Going Concern [Abstract] | |||||
Net loss from operations | ($6,490) | ($23,917) | ($26,180) | ($45,205) | |
Accumulated deficit | ($103,295) | ($103,295) | ($77,115) |
DUE_TO_RELATED_PARTY_Detail_Te
DUE TO RELATED PARTY (Detail Textuals) (USD $) | Mar. 31, 2015 | Sep. 30, 2014 |
Related Party Transactions [Abstract] | ||
Loan balance obligated to stockholder | $30,000 | $30,000 |
EQUITY_Detail_Textuals
EQUITY (Detail Textuals) (USD $) | 6 Months Ended | |
Mar. 31, 2015 | Sep. 30, 2014 | |
Equity [Abstract] | ||
Preferred stock, shares authorized | 50,000,000 | 50,000,000 |
Preferred stock, par value (in dollars per share) | $0.00 | $0.00 |
Common stock, shares authorized | 150,000,000 | 150,000,000 |
Common stock, par value (in dollars per share) | $0.00 | $0.00 |
Common stock, voting rights | one vote |
EQUITY_Detail_Textuals_1
EQUITY (Detail Textuals 1) (USD $) | 20 Months Ended | 0 Months Ended | 7 Months Ended |
Mar. 31, 2015 | Aug. 07, 2013 | Apr. 30, 2014 | |
Equity [Line Items] | |||
Number of shares issued for cash (in shares) | 17,000,000 | ||
Founders | |||
Equity [Line Items] | |||
Number of shares issued for cash (in shares) | 10,000,000 | ||
Value of shares issued for cash, per share (in dollars per share) | $0.00 | ||
Value of shares issued for cash | $10,000 | ||
Unaffiliated investors | |||
Equity [Line Items] | |||
Number of shares issued for cash (in shares) | 7,000,000 | ||
Value of shares issued for cash, per share (in dollars per share) | $0.01 | ||
Value of shares issued for cash | $70,000 |