Dthera Sciences (DTHR) 10-K 28 Oct 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Jul. 31, 2014	Oct. 25, 2014	Jan. 31, 2014
Document And Entity Information	'	'	'
Entity Registrant Name	'Songbird Development Inc.	'	'
Entity Central Index Key	'0001586372	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Jul-14	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--07-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'No	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$0
Entity Common Stock, Shares Outstanding	'	0	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2014	'	'

Balance_Sheets

Balance Sheets (USD $)	Jul. 31, 2014	Jul. 31, 2013
CURRENT ASSETS	'	'
Cash	$9,966	$489
FIXED ASSETS	'	'
Buildings and Land	14,000	0
Vehicles	8,300	0
TOTAL ASSETS	32,266	489
Current Liabilities:	'	'
Loan Payable - Related Party	14,200	50
STOCKHOLDERS' EQUITY	'	'
Preferred stock: authorized 5,000,000; $0.001 par value; 0 shares issued and outstanding at July 31, 2014 and 2013	0	0
Common stock: authorized 70,000,000; $0.001 par value; 5,000,000 and 4,000,000 shares issued and outstanding at July 31, 2014 and July 31, 2013	5,000	4,000
Additional paid in capital	39,000	0
Deficit accumulated during the development stage	-25,934	-3,561
Total Stockholders' Equity	18,066	439
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$32,266	$489

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Jul. 31, 2014	Jul. 31, 2013
STOCKHOLDERS' DEFICIT	'	'
Common stock Par value	$0.00	$0.00
Common stock, Authorized	70,000,000	70,000,000
Common stock, Issued	5,000,000	4,000,000
Common stock, outstanding	5,000,000	4,000,000
Preferred stock, Par value	$0.00	$0.00
Preferred stock, Authorized	5,000,000	5,000,000
Preferred stock, Issued	0	0
Preferred stock, outstanding	0	0

Statements_of_Operations

Statements of Operations (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2014
Income:	'	'	'
Revenue	$0	$116,620	$116,620
Cost of Goods Sold:	'	'	'
Cutlery Set Purchases	'	75,675	75,675
Sales Commission Paid	'	9,870	9,870
Gross Profit	'	31,075	31,075
Operating Expenses:	'	'	'
General and administrative	61	32,315	32,375
Professional Fees	3,500	21,134	24,634
Total Expenses	3,561	53,448	57,009
Net loss for the period	($3,561)	($22,373)	($25,934)
Net loss per share:	'	'	'
Basic and diluted	$0	($0.01)	'
Weighted average number of shares outstanding:	'	'	'
Basic and diluted	4,000,000	4,293,151	'

Statements_of_Changes_in_Share

Statements of Changes in Shareholders' Equity (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, amount at Dec. 26, 2012	$0	$0	$0	$0	$0
Beginning balance, shares at Dec. 26, 2012	0	0	'	'	'
Common shares issued for cash, shares issued	'	4,000,000	'	'	'
Common shares issued for cash, amount	'	4,000	'	'	4,000
Net loss	'	'	'	-3,561	-3,561
Ending balance, amount at Jul. 31, 2013	0	4,000	0	-3,561	439
Ending balance, shares at Jul. 31, 2013	0	4,000,000	'	'	'
Common shares issued for cash, shares issued	'	1,000,000	'	'	'
Common shares issued for cash, amount	'	1,000	39,000	'	40,000
Net loss	'	'	'	-22,373	-22,373
Ending balance, amount at Jul. 31, 2014	$0	$5,000	$39,000	($25,934)	$18,066
Ending balance, shares at Jul. 31, 2014	0	5,000,000	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2014
Operating activities:	'	'	'
Net loss	($3,561)	($22,373)	($25,934)
Changes in assets and liabilities:	'	'	'
Building and Land	'	-14,000	-14,000
Vehicles	'	-8,300	-8,300
Net cash provided by operating activities	-3,561	-44,673	-48,234
Financing activities:	'	'	'
Proceeds from issuance of common stock	4,000	40,000	44,000
Due to related party	50	14,150	14,200
Net cash provided by financing activities	4,050	54,150	58,200
Net increase in cash	489	9,477	9,966
Cash, beginning of period	0	489	0
Cash, end of period	489	9,966	9,966
Cash paid during the period	'	'	'
Taxes	0	0	0
Interest	$0	$0	$0

1_Organization_and_Description

1. Organization and Description of Business	12 Months Ended
	Jul. 31, 2014
Accounting Policies [Abstract]	'
1. Organization and Description of Business	'
	Songbird Development Inc. (the Company) was incorporated under the laws of the State of Nevada on December 27, 2012. The Company was formed to engage in the development and operation of a business engaged in the distribution of high end cutlery sets produced in China. The Company is in the development stage. Because we were not able to raise sufficient capital to execute our business plan, we are now engaged in discussions with third parties regarding alternative directions for the Company that could enhance shareholder value.  As of the date of these financial statements, we have not entered into any definitive agreement to change our direction.

2_Summary_of_Significant_Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Jul. 31, 2014
Accounting Policies [Abstract]	'
2. Summary of Significant Accounting Policies	'
	Basis of Accounting
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a July 31, year-end.
	Basic Earnings (loss) Per Share
	ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.
	Basic net earnings (loss) per share amounts is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
	Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.
	Income Taxes
	Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.
	Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Property, Plant and Equipment
	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360. Property, plant and equipment are recorded at cost less accumulated depreciation. Expenditures for major additions and improvements are capitalized. As property and equipment are sold or retired, the applicable cost and accumulated depreciation are removed from the accounts and any resulting gain or loss thereon is recognized as operating expenses.
	Depreciation is calculated after the asset is placed in service using the straight-line method over the estimated useful lives or, in the case of leasehold improvements, the term of the related lease, including renewal periods, if shorter. Estimated useful lives are as follows:
	Buildings	40 years
	Equipment	5-15 years
	The Company reviews property, plant and equipment and all amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. Recoverability is based on estimated undiscounted cash flows. Measurement of the impairment loss, if any, is based on the difference between the carrying value and fair value.
	Impairment of Long-Lived Assets
	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company annually assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. The Company determined that none of its long-term assets at July 31, 2014 or the period December 27, 2012(inception) through July 31, 2014 were impaired.
	Revenue
	The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured.  The Company has generated $116,620 in revenue since its inception.
	Advertising
	The Company expenses its advertising when incurred. During the year ended July 31, 2014 the Company purchased $29,260 in cutlery sets to be utilized as promotional gifts and free samples to current and potential clients as a way to boost sales.

3_Recent_Accounting_Pronouncem

3. Recent Accounting Pronouncements	12 Months Ended
	Jul. 31, 2014
Accounting Changes and Error Corrections [Abstract]	'
3. Recent Accounting Pronouncements	'
	The Company has evaluated all the recent accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission and believe that none of them will have a material effect on the Company’s financial statements.

4_Going_Concern

4. Going Concern	12 Months Ended
	Jul. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
4. Going Concern	'
	The accompanying financial statements are presented on a going concern basis. The Company had ongoing operations during the period from December 27, 2012 (date of inception) to July 31, 2014 with a net loss of $25,934. There is no guarantee that the Company will continue to generate revenues. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company is currently in the development stage, management believes that the Company’s current cash of $9,966 and anticipated revenues is sufficient to cover the expenses they will incur during the next twelve months.

5_Related_Party_Transactions

5. Related Party Transactions	12 Months Ended
	Jul. 31, 2014
Related Party Transactions [Abstract]	'
5. Related Party Transactions	'
	The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available, he may face a conflict in selecting between the Company and those other business opportunities. The Company has not formulated a policy for the resolution of such conflicts.
	As of July 31, 2014, $14,200 is owed to the Company’s Officer & Director, Igor Kaspruk, from funds he loaned the Company. The loan is non-interest bearing with no specific repayment terms.

6_Stock_Transactions

6. Stock Transactions	12 Months Ended
	Jul. 31, 2014
Notes to Financial Statements	'
6. Stock Transactions	'
	On July 10, 2013, we offered and sold to Igor Kaspruk, our President, Secretary, Treasurer and Director, a total of 4,000,000 shares of common stock for a purchase price of $0.001 per share, for aggregate proceeds of $4,000.
	During the year ended July 31, 2014 the Company sold 1,000,000 shares of common stock to 35 independent shareholders. The shares were sold at a price of $0.04 each for total proceeds of $40,000. The Offering was closed on February 21, 2014 and the certificates were delivered on April 15, 2014.
	As of July 31, 2014 the Company had 5,000,000 shares of common stock issued and outstanding.

7_Stockholders_Equity

7. Stockholders' Equity	12 Months Ended
	Jul. 31, 2014
Equity [Abstract]	'
7. Stockholders' Equity	'
	The stockholders’ equity section of the Company contains the following classes of capital stock as of July 31, 2014:
	Preferred stock, $0.001 par value: 5,000,000 shares authorized zero issued and outstanding as of July 31, 2014.
	Common stock, $0.001 par value: 70,000,000 shares authorized; 5,000,000 shares issued and outstanding.

8_Subsequent_Events

8. Subsequent Events	12 Months Ended
	Jul. 31, 2014
Subsequent Events [Abstract]	'
8. Subsequent Events	'
	On October 22, 2014, the Company entered into a contract with and completed the acquisition of Knowledge Machine, Inc., a Nevada corporation, in a stock-for-stock exchange in which the Company issued 37,625,000 shares of its common stock on a pro rata basis to the shareholders of Knowledge Machine in return of all of the outstanding shares of Knowledge Machine (the “Reorganization Agreement”). Knowledge Machine also entered into a Stock Purchase Agreement (the “SPA”) with the sole officer, director and principal shareholder of the Company at the time, to acquired 2,464,716 shares of restricted stock held by him for $35,800.  Following the closing of the Reorganization Agreement and the SPA, the Company sold the assets relating to the prior business of the Company to the former principal executive office in return of 1,535,284 shares owned by him pursuant to an Asset Purchase Agreement (the “APA”).   In addition, Knowledge Machine advanced $14,200 to the Company to repay outstanding prior cash advances made by a former officer to the Company.
	At the closing of the Reorganization Agreement, new management was appointed.  Thereafter, in connection with the closing of the SPA and the APA, the 4,000,000 restricted shares of common stock purchased by Knowledge Machine and the Company from the former principal shareholder in the above transactions were cancelled and returned the authorized but unissued common stock of the Company.
	In connection with the closing of the Reorganization Agreement, the board of directors approved a one-for-ten forward stock split of the pre-closing outstanding shares and a change of the Company’s name to “Knowledge Machine International, Inc.

2_Summary_of_Significant_Accou1

2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2014
Accounting Policies [Abstract]	'
Basis of Accounting	'
	Basis of Accounting
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a July 31, year-end.
Basic Earnings (loss) Per Share	'
	Basic Earnings (loss) Per Share
	ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.
	Basic net earnings (loss) per share amounts is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
Cash Equivalents	'
	Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates and Assumptions	'
	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.
Income Taxes	'
	Income Taxes
	Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.
	Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Property, Plant and Equipment	'
	Property, Plant and Equipment
	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360. Property, plant and equipment are recorded at cost less accumulated depreciation. Expenditures for major additions and improvements are capitalized. As property and equipment are sold or retired, the applicable cost and accumulated depreciation are removed from the accounts and any resulting gain or loss thereon is recognized as operating expenses.
	Depreciation is calculated after the asset is placed in service using the straight-line method over the estimated useful lives or, in the case of leasehold improvements, the term of the related lease, including renewal periods, if shorter. Estimated useful lives are as follows:
	Buildings	40 years
	Equipment	5-15 years
	The Company reviews property, plant and equipment and all amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. Recoverability is based on estimated undiscounted cash flows. Measurement of the impairment loss, if any, is based on the difference between the carrying value and fair value.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company annually assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. The Company determined that none of its long-term assets at July 31, 2014 or the period December 27, 2012(inception) through July 31, 2014 were impaired.
Revenue	'
	Revenue
	The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured.  The Company has generated $116,620 in revenue since its inception.
Advertising	'
	Advertising
	The Company expenses its advertising when incurred. During the year ended July 31, 2014 the Company purchased $29,260 in cutlery sets to be utilized as promotional gifts and free samples to current and potential clients as a way to boost sales.

2_Summary_of_Significant_Accou2

2. Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jul. 31, 2014
Property, plant and equipment	'
Schedule of useful lives	'
	Buildings	40 years
	Equipment	5-15 years

2_Summary_of_Significant_Accou3

2. Summary of Significant Accounting Policies (Details - Useful lives)	12 Months Ended
	Jul. 31, 2014
Building [Member]	'
Property and equipment useful lives	'40 years
Equipment [Member]	'
Property and equipment useful lives	'5-15 years

2_Summary_of_Significant_Accou4

2. Summary of Significant Accounting Policies (Details Narrative) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2014
Accounting Policies [Abstract]	'	'	'
Revenues generated since inception	$0	$116,620	$116,620
Promotion expense	'	$29,260	'

4_Going_Concern_Details_Narrat

4. Going Concern (Details Narrative) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2014
Risks and Uncertainties [Abstract]	'	'	'
Net loss	($3,561)	($22,373)	($25,934)

5_Related_Party_Transactions_D

5. Related Party Transactions (Details Narrative) (USD $)	Jul. 31, 2014
Related Party Transactions [Abstract]	'
Amount owed to officer and director	$14,200

6_Stock_Transactions_Details_N

6. Stock Transactions (Details Narrative) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2014
Proceeds from common stock	$4,000	$40,000	$44,000
Independent Shareholders [Member]	'	'	'
Common stock issued, new shares	'	1,000,000	'
Proceeds from common stock	'	40,000	'
Kaspruk [Member]	'	'	'
Common stock issued, new shares	4,000,000	'	'
Proceeds from common stock	$4,000	'	'