Miramar Labs (KTLC) 10-K 13 Nov 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2015	Oct. 29, 2015	Jan. 31, 2015
Document And Entity Information
Entity Registrant Name	KTL Bamboo International Corp
Entity Central Index Key	1,586,727
Document Type	10-K
Trading Symbol	KTLC
Document Period End Date	Jul. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 40,000
Entity Common Stock, Shares Outstanding		2,500,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Balance Sheets

Balance Sheets - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Current assets
Cash		$ 133
Total current assets		133
Other assets
Assembly plant	$ 31,494	32,580
Furniture and equipment, net	4,967	5,650
Other assets	36,461	38,230
Total assets	$ 36,461	38,363
Current liabilities
Notes payable to related party		$ 510
Accounts payable	$ 19,923
Accounts payable to related parties	2,217
Accrued expenses	3,500
Total current liabilities	25,640	$ 510
Total liabilities	$ 25,640	$ 510
Commitments and contingencies
Stockholders' equity
Preferred stock, $0.001 par value, 10,000,000 and 5,000,000 shares authorized, respectively, no shares issued and outstanding as of July 31, 2015 and 2014, respectively
Common stock, $0.001 par value, 300,000,000 and 70,000,000 shares authorized, respectively, 2,500,000 and 2,500,000 shares issued and outstanding as of July 31, 2015 and 2014, respectively	$ 2,500	$ 2,500
Additional paid-in capital	41,500	41,500
Accumulated deficit	(33,179)	(6,147)
Total stockholders' equity	10,821	37,853
Total liabilities and stockholders' equity	$ 36,461	$ 38,363

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2015	Jul. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	70,000,000
Common stock, shares issued	2,500,000	2,500,000
Common stock, shares outstanding	2,500,000	2,500,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Income Statement [Abstract]
Revenue, net	$ 28,163	$ 89,200
Operating expenses
Direct costs of revenue	5,040	49,845
General and administrative	50,155	45,462
Net loss	$ (27,032)	$ (6,107)
Net loss per share - basic and diluted and diluted (in dollars per shares)	$ (0.01)	$ (0.002)
Weighted average number of shares outstanding - basic and diluted (in shares)	2,500,000	2,500,000

Statement of Shareholders' Defi

Statement of Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit accumulated during Development Stage [Member]	Total
Balance beginning at Dec. 28, 2012
Balance beginning (in shares) at Dec. 28, 2012
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for cash	$ 2,000	$ 2,000		$ 4,000
Common stock issued for cash (in shares)	2,000,000
Net loss			$ (40)	(40)
Balance ending at Jul. 31, 2013	$ 2,000	$ 2,000	$ (40)	3,960
Balance ending (in shares) at Jul. 31, 2013	2,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for cash	$ 500	$ 39,500		40,000
Common stock issued for cash (in shares)	500,000
Net loss			$ (6,107)	(6,107)
Balance ending at Jul. 31, 2014	$ 2,500	$ 41,500	(6,147)	$ 37,853
Balance ending (in shares) at Jul. 31, 2014	2,500,000			2,500,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss			(27,032)	$ (27,032)
Balance ending at Jul. 31, 2015	$ 2,500	$ 41,500	$ (33,179)	$ 10,821
Balance ending (in shares) at Jul. 31, 2015	2,500,000			2,500,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Cash flows from operating activities:
Net loss	$ (27,032)	$ (6,107)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation	1,769
Changes in operating assets and liabilities:
Accounts payable	19,923
Accounts payable to related parties	2,217
Accrued expenses	3,500
Net cash provided by (used in) operating activities	$ 377	$ (6,107)
Cash flows used in investing activities
Assembly plant		(32,580)
Furniture and equipment		(5,650)
Net cash used in investing activities		(38,230)
Cash flows from (used by) financing activities:
Proceeds from related party loan		$ 410
Repayment of related party loan	$ (510)
Issuance of common stock		$ 40,000
Net cash provided by (used by) financing activities	$ (510)	40,410
Net decrease in cash	(133)	(3,927)
Cash at beginning of period	$ 133	4,060
Cash at end of period		$ 133
Cash paid during the year for:
Interest
Income taxes

OVERVIEW AND SUMMARY OF SIGNIFI

OVERVIEW AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
OVERVIEW AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. OVERVIEW AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Business KTL Bamboo International Corp. (the “Company," “we,” “us,” “our,” or “KTL Bamboo”) was formed in the State of Nevada, under the name Spacepath, Inc., on December 28, 2012, to engage in the distribution of water filtration systems produced in China. Because the Company was not able to raise sufficient capital to execute its original business plan, the Company is now engaged in discussions with third parties regarding alternative directions for the Company that could enhance shareholder value. On March 18, 2015, the Company changed its name to KTL Bamboo International Corp. in connection with a potential business combination for which the Company determined not to proceed (the “Name Change”). As of the date of these financial statements the Company does not have any definitive agreements and the Company has not entered into any definitive agreement to change the Company’s direction. Summary of significant accounting policies: Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. 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 period. Actual results could differ from those estimates. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses, total assets, or stockholders’ equity as previously reported. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2015. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented. Segment Information In accordance with the provisions of ASC 280-10, “Disclosures about Segments of an Enterprise and Related Information,” the Company is required to report financial and descriptive information about its reportable operating segments. The Company does not have any operating segments as of July 31, 2015 and 2014. Effect of Recent Accounting Pronouncements The Company reviews new accounting pronouncements as issued. No new pronouncements had any material effect on these unaudited financial statements. The accounting pronouncements issued subsequent to the date of these unaudited financial statements that were considered significant by management were evaluated for the potential effect on these unaudited financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these unaudited financial statements as presented and does not anticipate the need for any future restatement of these unaudited financial statements because of the retro-active application of any accounting pronouncements issued subsequent to July 31, 2015 through the date these unaudited financial statements were issued.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained net losses of $27,032 and had cash provided by operating activities of $377 for the year ended July 31, 2015. The Company had a working capital deficit, stockholders’ equity and accumulated deficit of $25,640, $10,821 and $33,179, respectively, at July 31, 2015. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company’s continuation as a going concern is dependent upon its ability to generate revenues and its ability to continue receiving investment capital and loans from third parties to sustain its current level of operations. The Company is in the process of securing working capital from investors for common stock, convertible notes payable, and/or strategic partnerships. No assurance can be given that the Company will be successful in these efforts. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Jul. 31, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 3. STOCKHOLDERS’ EQUITY The Company was authorized to issue up to 75,000,000 shares of common stock, par value $0.001 per share. On March 18, 2015, the Company increased its authorized shares of capital stock from 75,000,000 shares consisting of (i) 70,000,000 shares of common stock, par value $0.001 per share (the “Common Stock”), and (ii) 5,000,000 shares of preferred stock, par value $0.001 per share (the “Preferred Stock”), to 310,000,000 shares consisting of (i) 300,000,000 shares of Common Stock, and (ii) 10,000,000 shares of Preferred Stock. On March 18, 2015, the Company effected a reverse stock split of its Common Stock at a conversion rate of 1-for-2, with a result that our 5,000,000 shares of Common Stock outstanding immediately prior to the reverse stock split were converted into 2,500,000 shares of Common Stock outstanding immediately thereafter (the “Reverse Stock Split”). All share and per share numbers in this report relating to the Company’s Common Stock prior to the Reverse Stock Split have been adjusted to give effect to this conversion, unless otherwise stated. Each outstanding share of Common Stock entitles the holder to one vote per share on all matters submitted to a stockholder vote. All shares of Common Stock are non-assessable and non-cumulative, with no pre-emptive rights. The Name Change and the Reverse Stock Split became effective in the over-the-counter market on March 26, 2015. During the year ended July 31, 2014, the Company issued 1,000,000 (pre-split) shares of Common Stock to 30 independent persons pursuant to a Registration Statement on Form S-1 for total cash proceeds of $40,000. As of July 31, 2015, there were no outstanding stock options or warrants.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jul. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 4. COMMITMENTS AND CONTINGENCIES From time to time, the Company may become subject to legal proceedings, claims and litigation arising in the ordinary course of its business. The Company is not currently a party to any material legal proceedings, nor is the Company aware of any other pending or threatened litigation that would have a material adverse effect on the Company’s business, operating results, cash flows or financial condition should such litigation be resolved unfavorably.

LOAN RECEIVABLE

LOAN RECEIVABLE	12 Months Ended
	Jul. 31, 2015
Receivables [Abstract]
LOAN RECEIVABLE	NOTE 5. LOAN RECEIVABLE The Company loaned $5,000 to an unaffiliated party. The loan is non-interest bearing, due upon demand, with no set due date. As of July 31, 2014, the loan was determined to be uncollectable and had been written off during the prior fiscal year.

FIXED ASSETS

FIXED ASSETS	12 Months Ended
	Jul. 31, 2015
Property, Plant and Equipment [Abstract]
FIXED ASSETS	NOTE 6. FIXED ASSETS In January 2014, for $12,000, the Company purchased a 1,400 square meter tract of land located at 10346 Nakhimova Street, Khabarovsk, Russia, containing a 2,000 square foot warehouse structure which houses a small assembly plant. During the year ended July 31, 2014, the Company paid $20,580 for upgrades to the assembly plant. The Company will utilize the space to do custom orders from ready components from our suppliers. Fixed assets are stated at cost. The Company utilizes straight-line depreciation over the estimated useful life of the asset. Property & Equipment – 30 years and Furniture and Equipment 5 years. For the year ended July 31, 2015, the Company recorded $1,769 in accumulated depreciation.

LOAN PAYABLE - RELATED PARTY

LOAN PAYABLE - RELATED PARTY	12 Months Ended
	Jul. 31, 2015
Related Party Transactions [Abstract]
LOAN PAYABLE - RELATED PARTY	NOTE 7. LOAN PAYABLE - RELATED PARTY Mr. Andrey Zasoryn, the Director and President of the Company, from time to time has loaned the Company funds for operating expenses. As of July 31, 2015 and 2014, the amounts owed were $2,217 and $510.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8. INCOME TAXES As of July 31, 2015 the Company had net operating loss carry forwards of approximately $33,179 that may be available to reduce future years’ taxable income through 2025. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. The components of the deferred tax asset, the statutory tax rate, the effective tax rate and the elected amount of the valuation allowance are indicated below: From Net Operating Loss $ 33,179 Statutory Tax Rate 34% Deferred Tax Asset $ 11,281 Valuation Allowance $ (11,281 ) Net Deferred Tax Asset $ -

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9. RELATED PARTY TRANSACTIONS Mr. Andrey Zasoryn, the Director and President of the Company, from time to time has loaned the Company funds for operating expenses. As of July 31, 2015 and 2014, the amounts owed were $2,217 and $510.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS The Company has evaluated events subsequent through the date these financial statements have been issued to assess the need for potential recognition or disclosure in this report. Such events were evaluated through the date these financial statements were available to be issued. Based upon this evaluation, it was determined that no subsequent events occurred that require recognition or disclosure in the financial statements.

OVERVIEW AND SUMMARY OF SIGNI17

OVERVIEW AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business	Organization and Business KTL Bamboo International Corp. (the “Company," “we,” “us,” “our,” or “KTL Bamboo”) was formed in the State of Nevada, under the name Spacepath, Inc., on December 28, 2012, to engage in the distribution of water filtration systems produced in China. Because the Company was not able to raise sufficient capital to execute its original business plan, the Company is now engaged in discussions with third parties regarding alternative directions for the Company that could enhance shareholder value. On March 18, 2015, the Company changed its name to KTL Bamboo International Corp. in connection with a potential business combination for which the Company determined not to proceed (the “Name Change”). As of the date of these financial statements the Company does not have any definitive agreements and the Company has not entered into any definitive agreement to change the Company’s direction.
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
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 period. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses, total assets, or stockholders’ equity as previously reported.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2015. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Segment Information	Segment Information In accordance with the provisions of ASC 280-10, “Disclosures about Segments of an Enterprise and Related Information,” the Company is required to report financial and descriptive information about its reportable operating segments. The Company does not have any operating segments as of July 31, 2015 and 2014.
Effect of Recent Accounting Pronouncements	Effect of Recent Accounting Pronouncements The Company reviews new accounting pronouncements as issued. No new pronouncements had any material effect on these unaudited financial statements. The accounting pronouncements issued subsequent to the date of these unaudited financial statements that were considered significant by management were evaluated for the potential effect on these unaudited financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these unaudited financial statements as presented and does not anticipate the need for any future restatement of these unaudited financial statements because of the retro-active application of any accounting pronouncements issued subsequent to July 31, 2015 through the date these unaudited financial statements were issued.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of components of the deferred tax asset	The components of the deferred tax asset, the statutory tax rate, the effective tax rate and the elected amount of the valuation allowance are indicated below: From December 28, 2012 (Inception) to July 31, 2015 Net Operating Loss $ 33,179 Statutory Tax Rate 34 Deferred Tax Asset $ 11,281 Valuation Allowance $ (11,281 ) Net Deferred Tax Asset $ -

GOING CONCERN (Details Narative

GOING CONCERN (Details Narative) - USD ($)	7 Months Ended	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2015	Jul. 31, 2014	Dec. 28, 2012
Going Concern Details Narative
Net loss	$ (40)	$ (27,032)	$ (6,107)
Cash provided by operating activities		377	(6,107)
Working capital deficit		25,640
Stockholders' equity	$ 3,960	10,821	37,853
Accumulated deficit		$ (33,179)	$ (6,147)

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Details Narrative)	Mar. 18, 2015$ / sharesshares	Jul. 31, 2015$ / sharesshares	Jul. 31, 2014USD ($)Number$ / sharesshares	Mar. 19, 2015shares
Equity [Abstract]
Common stock, authorized	70,000,000	300,000,000	70,000,000	300,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.001	$ 0.001	$ 0.001
Capital stock ,authorized	75,000,000			310,000,000
Preferred stock, authorized	5,000,000	10,000,000	5,000,000	10,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.001	$ 0.001	$ 0.001
Description of reverse stock split	The Company effected a reverse stock split of its Common Stock at a conversion rate of 1-for-2, with a result that our 5,000,000 shares of Common Stock outstanding immediately prior to the reverse stock split were converted into 2,500,000 shares of Common Stock outstanding immediately thereafter (the “Reverse Stock Split”).
Reverse stock split ratio	0.5
Number of common stock converted for reverse stock splits	5,000,000
Number of common stock issued for reverse stock splits	2,500,000
Description of common stock voting rights		Each outstanding share of Common Stock entitles the holder to one vote per share on all matters submitted to a stockholder vote.
Number of common stock issued pursuant Registration Statement on Form S-1			1,000,000
Value of common stock issued pursuant Registration Statement on Form S-1 | $			$ 40,000
Number of independent persons | Number			30

LOAN RECEIVABLE (Details Narrat

LOAN RECEIVABLE (Details Narrative)	Jul. 31, 2015USD ($)
Receivables [Abstract]
Loan receivable	$ 5,000

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative)	1 Months Ended	12 Months Ended
	Jan. 31, 2014USD ($)m²ft²	Jul. 31, 2015USD ($)	Jul. 31, 2014USD ($)
Property, Plant and Equipment [Line Items]
Payment to acquired land	$ 12,000
Area of land | m²	1,400
Area of assembly plant warehouse structure | ft²	2,000
Assembly plant upgradation expenses			$ 20,580
Accumulated depreciation		$ 1,769
Property and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life		30 years
Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life		5 years

LOAN PAYABLE - RELATED PARTY (D

LOAN PAYABLE - RELATED PARTY (Details Narrative) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Related Party Transaction [Line Items]
loans payable		$ 510
Mr. Andrey Zasoryn [Member]
Related Party Transaction [Line Items]
loans payable	$ 2,217	$ 510

INCOME TAXES (Details Narative)

INCOME TAXES (Details Narative)	Jul. 31, 2015USD ($)
Income Taxes Details Narative
Operating loss carry forwards	$ (33,179)

INCOME TAXES (Details)

INCOME TAXES (Details)	31 Months Ended
	Jul. 31, 2015USD ($)
Income Taxes Details
Net Operating Loss	$ 33,179
Statutory Tax Rate	34.00%
Deferred Tax Asset	$ 11,281
Valuation Allowance	$ (11,281)
Net Deferred Tax Asset

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Related Party Transaction [Line Items]
loans payable		$ 510
Mr. Andrey Zasoryn [Member]
Related Party Transaction [Line Items]
loans payable	$ 2,217	$ 510