Document and Entity Information
Document and Entity Information - USD ($) | 12 Months Ended | ||
Sep. 30, 2015 | Jan. 09, 2016 | Mar. 31, 2015 | |
Document And Entity Information [Abstract] | |||
Entity Registrant Name | AXIOM HOLDINGS, INC. | ||
Entity Central Index Key | 1,584,584 | ||
Trading Symbol | aiom | ||
Entity Current Reporting Status | Yes | ||
Entity Voluntary Filers | No | ||
Current Fiscal Year End Date | --09-30 | ||
Entity Filer Category | Smaller Reporting Company | ||
Entity Well-known Seasoned Issuer | No | ||
Entity Common Stock, Shares Outstanding | 340,000,000 | ||
Entity Public Float | $ 154,000,000 | ||
Document Type | 10-K | ||
Amendment Flag | false | ||
Document Period End Date | Sep. 30, 2015 | ||
Document Fiscal Year Focus | 2,015 | ||
Document Fiscal Period Focus | FY |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Sep. 30, 2015 | Sep. 30, 2014 |
Current Assets | ||
Cash and cash equivalents | $ 1,317 | $ 33,666 |
Restricted cash | 796 | 3,720 |
Prepaid expenses | 9,610 | |
Total Current Assets | 11,723 | 37,386 |
TOTAL ASSETS | 11,723 | 37,386 |
Current Liabilities | ||
Accounts payable | 5,100 | 4,501 |
Deferred revenue and customer deposits | 2,665 | |
Due to related party | 32,821 | 30,000 |
Total Current Liabilities | 40,586 | 34,501 |
TOTAL LIABILITIES | $ 40,586 | $ 34,501 |
Stockholders' Equity (Deficit) | ||
Preferred stock: 50,000,000 authorized; $0.001 par value no shares issued and outstanding | ||
Common stock: 3,000,000,000 authorized; $0.001 par value 340,000,000 shares issued and outstanding, respectively | $ 340,000 | $ 340,000 |
Capital deficiency | (230,000) | (260,000) |
Accumulated deficit | (138,863) | (77,115) |
Total Stockholders' Equity (Deficit) | (28,863) | 2,885 |
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | $ 11,723 | $ 37,386 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parentheticals) - $ / shares | Sep. 30, 2015 | Sep. 30, 2014 |
Statement of Financial Position [Abstract] | ||
Preferred stock, shares authorized | 50,000,000 | 50,000,000 |
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
Preferred stock, shares issued | ||
Preferred stock, shares outstanding | ||
Common stock, shares authorized | 3,000,000,000 | 3,000,000,000 |
Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
Common stock, shares issued | 340,000,000 | 340,000,000 |
Common Stock, shares outstanding | 340,000,000 | 340,000,000 |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) | 12 Months Ended | |
Sep. 30, 2015 | Sep. 30, 2014 | |
Income Statement [Abstract] | ||
Revenues | $ 22,310 | $ 45,476 |
Cost of sales | (9,936) | (23,132) |
Gross Profit | 12,374 | 22,344 |
Operating Expenses | ||
Selling, general and administrative | 24,741 | 73,214 |
Professional | 49,381 | 24,092 |
Total operating expenses | 74,122 | 97,306 |
Loss from operations | $ (61,748) | $ (74,962) |
Provision for income taxes | ||
Net loss | $ (61,748) | $ (74,962) |
Basic and dilutive loss per common share (in dollars per share) | $ 0 | $ 0 |
Weighted average number of common shares outstanding (in shares) | 340,000,000 | 312,984,800 |
Consolidated Statement of Stock
Consolidated Statement of Stockholders' Equity (Deficit) - USD ($) | Preferred Stock | Common Stock | Capital Deficiency | Accumulated Deficit | Total |
Balance at Sep. 30, 2013 | $ 200,000 | $ (190,000) | $ (2,153) | $ 7,847 | |
Balance (in shares) at Sep. 30, 2013 | 200,000,000 | ||||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | |||||
Stock issued for cash | $ 140,000 | $ (70,000) | 70,000 | ||
Stock issued for cash (in shares) | 140,000,000 | ||||
Net loss | (74,962) | (74,962) | |||
Balance at Sep. 30, 2014 | $ 340,000 | $ (260,000) | (77,115) | 2,885 | |
Balances (in shares) at Sep. 30, 2014 | 340,000,000 | ||||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | |||||
Related party debt forgiven | 30,000 | 30,000 | |||
Net loss | (61,748) | (61,748) | |||
Balance at Sep. 30, 2015 | $ 340,000 | $ (230,000) | $ (138,863) | $ (28,863) | |
Balances (in shares) at Sep. 30, 2015 | 340,000,000 |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended | |
Sep. 30, 2015 | Sep. 30, 2014 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | ||
Net loss | $ (61,748) | $ (74,962) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Expenses paid by a related party | 32,821 | |
Changes in operating assets and liabilities: | ||
Accounts receivable and restricted cash | 2,924 | (3,720) |
Prepaid expenses and other assets | (9,610) | 3,850 |
Accounts payable | 599 | 4,501 |
Deferred revenue and customer deposits | 2,665 | |
Net Cash Used in Operating Activities | $ (32,349) | $ (70,331) |
CASH FLOWS FROM INVESTING ACTIVITIES: | ||
Net Cash Used in Investing Activities | ||
CASH FLOWS FROM FINANCING ACTIVITIES: | ||
Short-term loan from related party | $ 30,000 | |
Proceeds from issuance of stock | 70,000 | |
Net Cash Provided By Financing Activities | 100,000 | |
Net increase (decrease) in cash and cash equivalents | $ (32,349) | 29,669 |
Cash and cash equivalents, beginning of year | 33,666 | 3,997 |
Cash and cash equivalents, end of year | $ 1,317 | $ 33,666 |
Supplemental cash flow information | ||
Cash paid for interest | ||
Cash paid for taxes | ||
Non-cash transactions: | ||
Related party debt forgiven to paid in capital | $ 30,000 |
ORGANIZATION AND DESCRIPTION OF
ORGANIZATION AND DESCRIPTION OF BUSINESS | 12 Months Ended |
Sep. 30, 2015 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND DESCRIPTION OF BUSINESS | NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Axiom Holdings, Inc. (the "Company") is a Nevada corporation incorporated on August 7, 2013, as At Play Vacations, Inc. It is based in Orlando, FL, USA. The Company incorporated wholly-owned subsidiaries, Quality Resort Hotels, Inc. (“QRH”) in Florida on August 8, 2013 and Horizon Resources Co. Ltd (“Horizon”) in the Cayman Islands on September 7, 2015. 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. Effective September 16, 2015, the Company changed its name from "At Play Vacations, Inc.," to "Axiom Holdings, Inc." The Company, through QRH, 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 |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Sep. 30, 2015 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. The Company’s fiscal year end is September 30 and changed to December 31 on October 1, 2015. Basis of Consolidation These financial statements include the accounts of the Company and the wholly-owned subsidiaries, Quality Resort Hotels, Inc. and Horizon Resources Co. Ltd. All material intercompany balances and transactions have been eliminated. 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 $1,317 and $33,666 in cash and cash equivalents as at September 30, 2015 and 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 September 30, 2015 and 2014, the Company had $796 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 September 30, 2015 and 2014, the Company had no accounts receivable, respectively. Due to Related Party The Company follows ASC 850, "Related Party Disclosures," Financial Instruments The Company follows ASC 820 ,"Fair Value Measurements and Disclosures," 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 and restricted cash, prepaid expense, 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 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," Share-based Expenses ASC 718 "Compensation – Stock Compensation," 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." There were no share-based expenses for the years ended September 30, 2015 and 2014. Net Loss per Share of Common Stock The Company has adopted ASC Topic 260, "Earnings per Share," 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," Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.” In February 2015, the FASB issued ASU No. 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis,” In January 2015, the FASB issued ASU No. 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items.” In November 2014, the FASB issued ASU No. 2014-17, “Business Combinations (Topic 805): Pushdown Accounting.” Recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on our present or future consolidated financial statements. |
GOING CONCERN
GOING CONCERN | 12 Months Ended |
Sep. 30, 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 at September 30, 2015, the Company has a net loss from operations of $61,748, and an accumulated deficit of $138,863. 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, 2016. 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 | 12 Months Ended |
Sep. 30, 2015 | |
Related Party Transactions [Abstract] | |
DUE TO RELATED PARTY | NOTE 4 - DUE TO RELATED PARTY As of September 30, 2015 and 2014, the Company was obligated to an Officer, who is also a majority stockholder, for a non-interest bearing demand loan with a balance of $32,821 and $30,000, respectively. On September 30, 2015, a non-interest bearing demand loan of $30,000, was forgiven by a former officer, which was written off and recorded as additional paid in capital. During the year ended September 30, 2015, the officer paid accounts payable totaling $32,821. |
EQUITY
EQUITY | 12 Months Ended |
Sep. 30, 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 at September 30, 2015 and 2014. Common Shares The Company has authorized 3,000,000,000 common shares with a par value of $0.001 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. On August 31, 2015, the Company amended its Certificate of Incorporation, as amended, to effect a 20-to-1 stock split of its issued and outstanding shares of common stock. All relevant information relating to numbers of shares and per share information have been retrospectively adjusted to reflect the reverse stock split for all periods presented. As of September 30, 2015 and 2014, the Company had 340,000,000 shares of common stock issued and outstanding. The Company has no stock option plan, warrants or other dilutive securities. |
PROVISION FOR INCOME TAXES
PROVISION FOR INCOME TAXES | 12 Months Ended |
Sep. 30, 2015 | |
Income Tax Disclosure [Abstract] | |
PROVISION FOR INCOME TAXES | NOTE 6 - PROVISION FOR INCOME TAXES The Company provides for income taxes under ASC 740, “Income Taxes.” The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons: September 30, 2015 September 30, 2014 Income tax expense at statutory rate $ (20,994 ) $ (25,487 ) Valuation allowance 20,994 25,487 Income tax expense per books $ - $ - Net deferred tax assets consist of the following components as of: September 30, 2015 September 30, 2014 NOL Carryover $ (47,213 ) $ 26,218 Valuation allowance 47,213 (26,218 ) Net deferred tax asset $ - $ - Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $138,863 for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years. Net operating loss carry forwards begin to expire in 2033. Tax returns for the years ended 2013-2015 remain open to review by the IRS. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Sep. 30, 2015 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | NOTE 7 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these financial statements were available to be issued. |
SUMMARY OF SIGNIFICANT ACCOUN14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Sep. 30, 2015 | |
Accounting Policies [Abstract] | |
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. The Company’s fiscal year end is September 30 and changed to December 31 on October 1, 2015. |
Basis of Consolidation | Basis of Consolidation These financial statements include the accounts of the Company and the wholly-owned subsidiaries, Quality Resort Hotels, Inc. and Horizon Resources Co. Ltd. All material intercompany balances and transactions have been eliminated. |
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 $1,317 and $33,666 in cash and cash equivalents as at September 30, 2015 and 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 September 30, 2015 and 2014, the Company had $796 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 September 30, 2015 and 2014, the Company had no accounts receivable, respectively. |
Due to Related Party | Due to Related Party The Company follows ASC 850, "Related Party Disclosures," |
Financial Instruments | Financial Instruments The Company follows ASC 820 ,"Fair Value Measurements and Disclosures," 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 and restricted cash, prepaid expense, 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 |
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," |
Share-based Expenses | Share-based Expenses ASC 718 "Compensation – Stock Compensation," 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." There were no share-based expenses for the years ended September 30, 2015 and 2014. |
Net Loss per Share of Common Stock | Net Loss per Share of Common Stock The Company has adopted ASC Topic 260, "Earnings per Share," 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," |
Recent Accounting Pronouncements | Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.” In February 2015, the FASB issued ASU No. 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis,” In January 2015, the FASB issued ASU No. 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items.” In November 2014, the FASB issued ASU No. 2014-17, “Business Combinations (Topic 805): Pushdown Accounting.” Recent accounting pronouncements issued by the FASB and the SEC did not or are not believed by management to have a material impact on our present or future consolidated financial statements. |
PROVISION FOR INCOME TAXES (Tab
PROVISION FOR INCOME TAXES (Tables) | 12 Months Ended |
Sep. 30, 2015 | |
Income Tax Disclosure [Abstract] | |
Schedule of components of income tax expense (benefit) | September 30, 2015 September 30, 2014 Income tax expense at statutory rate $ (20,994 ) $ (25,487 ) Valuation allowance 20,994 25,487 Income tax expense per books $ - $ - |
Schedule of net deferred tax assets | September 30, 2015 September 30, 2014 NOL Carryover $ (47,213 ) $ 26,218 Valuation allowance 47,213 (26,218 ) Net deferred tax asset $ - $ - |
SUMMARY OF SIGNIFICANT ACCOUN16
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($) | 12 Months Ended | ||
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2013 | |
Accounting Policies [Abstract] | |||
Cash and cash equivalents | $ 1,317 | $ 33,666 | $ 3,997 |
Cash reserve percentage on credit card charges processes | up to 10% on credit card charges processed | ||
Restricted cash | $ 796 | 3,720 | |
Advertising expenses | $ 7,919 | $ 56,882 |
GOING CONCERN (Detail Textuals)
GOING CONCERN (Detail Textuals) - USD ($) | 12 Months Ended | |
Sep. 30, 2015 | Sep. 30, 2014 | |
Going Concern [Abstract] | ||
Net loss from operations | $ (61,748) | $ (74,962) |
Accumulated deficit | $ (138,863) | $ (77,115) |
DUE TO RELATED PARTY (Detail Te
DUE TO RELATED PARTY (Detail Textuals) - USD ($) | 12 Months Ended | |
Sep. 30, 2015 | Sep. 30, 2014 | |
Related Party Transactions [Abstract] | ||
Amount of loan balance obligated to officer | $ 32,821 | $ 30,000 |
Demand loan forgiven and written off and recorded in additional paid in capital | 30,000 | |
Amount of accounts payable paid by officer | $ 32,821 |
EQUITY (Detail Textuals)
EQUITY (Detail Textuals) | 12 Months Ended | |
Sep. 30, 2015$ / sharesshares | Sep. 30, 2014$ / sharesshares | |
Equity [Abstract] | ||
Preferred stock, shares authorized | 50,000,000 | 50,000,000 |
Preferred stock, par value (in dollars per share) | $ / shares | $ 0.001 | $ 0.001 |
Preferred stock, shares outstanding | ||
Preferred stock, shares issued | ||
Common stock, shares authorized | 3,000,000,000 | 3,000,000,000 |
Common stock, par value (in dollars per share) | $ / shares | $ 0.001 | $ 0.001 |
Common stock, voting rights | one vote | |
Stock split conversion ratio | 20 | |
Common stock, shares issued | 340,000,000 | 340,000,000 |
Common Stock, shares outstanding | 340,000,000 | 340,000,000 |
PROVISION FOR INCOME TAXES - Su
PROVISION FOR INCOME TAXES - Summary of provision for income taxes (Details) - USD ($) | 12 Months Ended | |
Sep. 30, 2015 | Sep. 30, 2014 | |
Income Tax Disclosure [Abstract] | ||
Income tax expense at statutory rate | $ (20,994) | $ (25,487) |
Valuation allowance | $ 20,994 | $ 25,487 |
Income tax expense per books |
PROVISION FOR INCOME TAXES- Sum
PROVISION FOR INCOME TAXES- Summary of Net deferred tax assets (Details 1) - USD ($) | Sep. 30, 2015 | Sep. 30, 2014 |
Income Tax Disclosure [Abstract] | ||
NOL Carryover | $ (47,213) | $ 26,218 |
Valuation allowance | $ 47,213 | $ (26,218) |
Net deferred tax asset |
PROVISION FOR INCOME TAXES (Det
PROVISION FOR INCOME TAXES (Detail Textuals) - USD ($) | 12 Months Ended | |
Sep. 30, 2015 | Sep. 30, 2014 | |
Income Tax Disclosure [Abstract] | ||
Statutory federal income tax rate | 34.00% | 34.00% |
Net operating loss carry forwards | $ 138,863 |