GenTech (GTEH) 10-Q/A23 Jun 142014 Q2 Quarterly report (amended)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
Document and Entity Information	Apr. 30, 2014
Document and Entity Information:	'
Entity Registrant Name	'POCKET GAMES INC.
Document Type	'10-Q
Document Period End Date	30-Apr-14
Amendment Flag	'false
Entity Central Index Key	'0001591157
Current Fiscal Year End Date	'--10-31
Entity Common Stock, Shares Outstanding	13,020,000
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q2

Pocket_Games_Inc_Balance_Sheet

Pocket Games, Inc. - Balance Sheets (USD $)	Apr. 30, 2014		Oct. 31, 2013
CURRENT ASSETS:	'		'
Cash	$1,931		$21,458
Prepaid expenses	'		2,000
Total Current Assets	1,931		23,458
Deferred costs	'		53,055
Total Assets	1,931		76,513
Current liabilities:	'		'
Accounts payable, current	31,260		13,389
Accrued expenses payable to related parties	3,500		1,540
Accrued salaries	54,500		19,500
Deferred revenue	'		8,500
Total Current Liabilities	89,260		42,929
Stockholders' Equity (Deficit):	'		'
Preferred Stock	'	[1]	'	[1]
Series A Preferred Stock	1	[2]	'	[2]
Common Stock	1,302	[3]	660	[3]
Additional paid-in capital	273,697		79,840
Subscriptions receivable- founder	-3,750		'
Deficit accumulated during the development stage	-358,579		-46,916
Total Stockholders' Equity (Deficit)	-87,329		33,584
Total Liabilities and Stockholders' Equity (Deficit)	$1,931		$76,513

[1]	$0.001 par value; 1,000,000 shares authorized
[2]	$0.001 par value; 1,000 shares authorized, 1,000 and no shares issued and outstanding at April 30, 2014 and October 31, 2013, respectively.
[3]	$0.0001 par value; 499,000,000 shares authorized, 13,020,000 and 6,600,000 shares issued and oustanding at April 30, 2014 and October 31, 2013, respectively.

Pocket_Games_Inc_Balance_Sheet1

Pocket Games, Inc.- Balance Sheets- Parenthetical (USD $)	Apr. 30, 2014	Oct. 31, 2013
Statement of Financial Position	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Series A, Par Value	$0.00	$0.00
Preferred Stock, Series A Authorized	1,000	1,000
Preferred Stock, Series A Shares Issued	1,000	'
Preferred Stock, Series A Shares Outstanding	1,000	'
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	499,000,000	499,000,000
Common Stock, Shares Issued	13,020,000	6,600,000
Common Stock, Shares Outstanding	13,020,000	6,600,000

Pocket_Games_Inc_Statements_of

Pocket Games, Inc. - Statements of Operations (USD $)	3 Months Ended	6 Months Ended	7 Months Ended
Pocket Games, Inc. - Statements of Operations (USD $)	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014
Revenue:	'	'	'
Application development services- related party	$7,500	$31,050	$36,050
Costs and Expenses:	'	'	'
Development costs	27,875	50,237	55,179
Professional fees	70,660	166,928	192,262
General and administrative	62,702	125,548	147,188
Total Costs and Expenses	161,237	342,713	394,629
Loss before Provision for Income Taxes	-153,737	-311,663	-358,579
Provision for Income Taxes	'	'	'
Net Loss	($153,737)	($311,663)	($358,579)
Net loss per common share, basic and diluted	($0.01)	($0.03)	($0.04)
Weighted average number of common shares outstanding, basic and diluted	11,895,056	10,452,127	9,841,514

Pocket_Games_Inc_Statements_of1

Pocket Games, Inc. - Statements of Cash Flows (USD $)	6 Months Ended	7 Months Ended
Pocket Games, Inc. - Statements of Cash Flows (USD $)	Apr. 30, 2014	Apr. 30, 2014
Cash Flows from Operating Activities:	'	'
Net Loss	($311,663)	($358,579)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Stock issued for services	55,834	60,001
Changes in operating assets and liabilities:	'	'
Prepaid expenses, increase decrease	2,000	'
Deferred costs, increase decrease	7,221	7,221
Accounts payable, increase decrease	17,871	24,038
Accrued expenses payable to related parties, increase decrease	1,960	3,500
Accrued salaries, increase decrease	81,250	101,250
Deferred revenue, increase decrease	-8,500	'
Net Cash Used in Operating Activities	-154,027	-162,569
Cash Flows From Financing Activities:	'	'
Proceeds from sale of common stock	134,500	164,500
Net Cash Provided by Financing Activities	134,500	164,500
Net (Decrease) Increase in Cash	-19,527	1,931
Cash, beginning of period	21,458	'
Cash, end of period	1,931	1,931
Cash paid for interest	'	'
Cash paid for income taxes	'	'
Non-cash Investing and Financing Activities:	'	'
Stock issued for subscription receivable- founder	50,000	50,000
Subscription receivable paid through reduction of accrued salary- founder	46,250	46,250
Stock issued to officers paid by reducing accrued salaries	'	500
Stock issued to consultant and recorded as deferred cost	'	$50,000

Note_1_Nature_of_Operations

Note 1 - Nature of Operations	6 Months Ended
Note 1 - Nature of Operations	Apr. 30, 2014
Notes	'
Note 1 - Nature of Operations	'
	NOTE 1 - NATURE OF OPERATIONS

	Pocket Games, Inc. (the "Company") was incorporated on October 4, 2013 under the laws of the State of Florida and established a fiscal year end of October 31. The Company is engaged in the development, marketing and sale of interactive games for mobile devices, tablets and computers. The Company has limited customers, products and revenues to date, and follows the accounting guidelines for accounting for and reporting for a development stage enterprise in preparing its financial statements.

Note_2_Basis_of_Presentation_a

Note 2 - Basis of Presentation and Going Concern	6 Months Ended
Note 2 - Basis of Presentation and Going Concern	Apr. 30, 2014
Notes	'
Note 2 - Basis of Presentation and Going Concern	'
	NOTE 2 - BASIS OF PRESENTATION AND GOING CONCERN

	Management acknowledges its responsibility for the preparation of the accompanying interim financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its financial position and the results of its operations for the interim period presented. These financial statements should be read in conjunction with the summary of significant accounting policies and notes to financial statements included in the Company’s filing of Form S-1 and any amendments as filed with the Securities and Exchange Commission. The accompanying unaudited financial statements for Pocket Games, Inc. have been prepared in accordance with accounting principles generally accepted in the United States of America (the “U.S.”) and with the rules and regulations of the U.S. Securities and Exchange Commission for interim financial information. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole.

	These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company is presented as a development stage company. Activities during the development stage include development of a strategic business plan, and a senior management team, product development, services performed under a contract with a related party affiliate, and fund raising activities.

	As reflected in the accompanying financial statements, the Company has a net loss and net cash used in operations of $358,579 and $162,569, respectively, for the period from October 4, 2013 (inception) to April 30, 2014 and a stockholders’ deficit and a deficit accumulated during development stage of $87,329 and $358,579, respectively, at April 30, 2014. From inception through April 30, 2014, the Company has generated only minimal revenues, all of which are from a related party.

	The Company's business plan, and its ability to continue as a going concern, is dependent upon its ability to obtain sufficient capital to fund its operations which include compensation to employees and consultants, product development, production, marketing and distribution. The Company will require approximately $360,000 to meet its operating expenses and carry out its plan of operations over the next twelve months. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations and carry out its plan of operations.

	The ability to successfully resolve these factors raises substantial doubt about the Company's ability to continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. In response to its need for additional capital, the Company plans to seek to raise funds through the sale of its equity or debt securities to finance its operations and continue as a going concern. The Company has not located any source of capital and its ability to raise additional capital through the sale of debt or equity securities is unknown. As such, capital may not be available to the Company to fund its operations, proposed expenditures, working capital and other cash requirements through its next fiscal year ending October 31, 2014. The financial statements do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

Note_3_Significant_Accounting_

Note 3 - Significant Accounting Policies	6 Months Ended
	Apr. 30, 2014
Notes	'
Note 3 - Significant Accounting Policies	'
	NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES

	Use of Estimates

	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. Significant estimates in the financial statements include the valuation of deferred tax assets and valuation of stock-based compensation and fees.

	Foreign currency transactions

	The Company translates foreign currency transactions to the Company's functional currency, United States Dollar, at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.

	Cash and cash equivalents
	Cash and cash equivalents consist of cash and short-term highly liquid investments purchased with original maturities of three months or less. There were no cash equivalents at April 30, 2014 and October 31, 2013.

	Accounts receivable and allowance for doubtful accounts

	Accounts receivables may result from our product sales or outsourced application development services. Management must make estimates of the uncollectability of accounts receivables. Management specifically analyzed customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment terms when evaluating the adequacy of the allowance for doubtful accounts.

	Software development costs

	Costs incurred in connection with the development of software products are accounted for in accordance with the Financial Accounting Standards Board Accounting Standards Codification ("ASC") 985 “Costs of Software to Be Sold, Leased or Marketed.” Costs incurred prior to the establishment of technological feasibility are charged to research and development expense. Software development costs are capitalized after a product is determined to be technologically feasible and is in the process of being developed for market but may be expensed if the Company is in the development stage. Amortization of capitalized software development costs begins upon initial product shipment. Capitalized software development costs are amortized over the estimated life of the related product (generally thirty-six months), using the straight-line method. The Company evaluates its software assets for impairment whenever events or change in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of software assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such software assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the software asset. During the period from October 4, 2013 (inception) to April 30, 2014, the Company did not capitalize any software development costs.

	Revenue recognition

	The Company will recognize revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the purchase price is fixed or determinable and collectability is reasonably assured. The Company intends on generating revenue from three sources; sale of game applications, sale of advertising provided with games, and outsourced application development services.

	Revenue through April 30, 2014 includes only outsourced application development services recognized in accordance with ASC 605-28 "Milestone Method". The application development revenue, totaling approximately $59,500, as amended (see Note 5) will be earned upon attainment of stipulated milestones through October 2014. The Company may bill for these services prior to attainment of the performance milestones. Revenues recognized under this arrangement for the three and six months ended April 30, 2014 and from October 4, 2013 (inception) to April 30, 2014 were $7,500, $31,050 and $36,050, respectively. Receipts in excess of revenue earned as of the balance sheet date shall be included in deferred revenue. At April 30, 2014, the Company did not record any deferred revenue.

	Stock-based compensation

	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50.

	Research and development

	Expenditures for research and product development costs are expensed as incurred.

	Income taxes

	Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

	The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a "more-likely-than-not" threshold. As of April 30, 2014, we do not believe we have any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements.

	Loss per share

	Basic and diluted earnings (loss) per share are computed based on the weighted-average common shares and common share equivalents outstanding during the period. At April 30, 2014 and October 31, 2013, there were no outstanding common share equivalents. Pursuant to ASB 260, as of April 30, 2014, the 1,500,000 contingent shares issuable under an Intellectual Property Purchase Agreement (see Note 6) are not considered outstanding and are not included in basic net income per ordinary shares or as potentially dilutive shares in calculating the diluted EPS.

	Concentrations

	Concentration of credit risk - The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through April 30, 2014. There were no balances in excess of FDIC insured levels as of April 30, 2014.

	Concentration of revenue - All the revenue included in the accompanying financial statements is from one line of business, outsourced application development services, from a single related party customer, based in the United Kingdom. (See Note 5).

	Fair value measurements and fair value of financial instruments

	The Company adopted ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

		*	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

		*	Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

		*	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

	The carrying amounts reported in the balance sheet for cash, accounts payable, and amounts due to related party approximate their fair market value based on the short-term maturity of these instruments. The Company did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC Topic 820.

Recent Accounting Pronouncements

The Company has evaluated all the recently issued accounting pronouncements through the filing date of these financial statements and does not believe that any of these pronouncements will have a material impact on the Company's financial position and results of operations.

Note_4_Stockholders_Deficit

Note 4 - Stockholders Deficit	6 Months Ended
	Apr. 30, 2014
Notes	'
Note 4 - Stockholders Deficit	'
	NOTE 4 – STOCKHOLDERS DEFICIT

	Authorized shares

	Common stock

	The Company is authorized to issue 499,000,000 shares of $0.0001 par value common stock. As of April 30, 2014, 13,020,000 shares were issued and outstanding.

	Preferred stock

	The Company is also authorized to issue 1,000,000 shares of its preferred stock. On April 25, 2014, the Company designated (the “Designation”) a series of our preferred stock as Series A Preferred Stock, (“Series A Preferred Stock”) and issued 1,000 shares of the Series A Preferred Stock to its chief executive officer and sole director.

	As a result of the Designation:

		·	The Company is authorized to issue 1,000 shares of Series A Preferred Stock;

		·	Holders of the A Preferred Stock will not be entitled to receive dividends;

		·	The holders of the Series A Preferred Stock then outstanding shall not be entitled to receive any distribution of Company assets;

		·	The Series A Preferred Stock will not be convertible into shares of the Company’s common stock.

		·	The holders of the Series A Preferred Stock shall have the following voting rights:

		(i)	To vote together with the holders of the Common Stock as a single class on all matter submitted for a vote of holders of Common Stock;
		(ii)	Each one (1) share of Series A Preferred Stock shall have voting rights equal to 50,000 shares of our Common Stock, providing for the holder of the Series A Preferred Stock to have aggregate voting rights equal to 50,000,000 shares of our Common Stock;

		(iii)	The holder of the Series A Preferred Stock shall be entitled to receive notice of any stockholders’ meeting in accordance with the Articles of Incorporation and By-laws of the Company; and

		(iv)	So long as any shares of Series A Preferred Stock remain outstanding, we will not, without the written consent or affirmative vote of the holders of 100% of the outstanding shares of the Series A Preferred Stock, (i) amend, alter, waive or repeal, whether by merger consolidation, combination, reclassification or otherwise, the Articles of Incorporation, including this Certificate of Designation, or our By-laws or any provisions thereof (including the adoption of a new provision thereof), (ii) create, authorize or issue any class, series or shares of Preferred Stock or any other class of capital stock. The vote of the holders of at least one-hundred percent of the outstanding Series A Stock, voting separately as one class, shall be necessary to adopt any alteration, amendment or repeal of any provisions of this Resolution, in addition to any other vote of stockholders required by law.

	Common stock issuances - On October 4, 2013, the Company issued 5,000,000 shares of common stock to the directors of the Company for $500. The $500 was paid by reducing accrued salaries due to these officers.

	During October 2013, the Company issued 600,000 shares of common stock for $30,000 at a price of $0.05 per share.

	On October 15, 2013, the Company issued 1,000,000 shares of common stock to a consultant for services to be provided pursuant to a six month agreement. These shares are valued at the recent cash sales price of $0.05 per shares for a total value of $50,000. The $50,000 value was recorded as deferred costs and was recognized as consulting expense pro rata over the six month term. (See Note 6)

	In November 2013, the Company issued 2,300,000 shares of common stock for $38,500 with 1,500,000 of those shares sold at $0.004 per share, 500,000 shares at $0.05 per share and 300,000 shares at $0.025 per share.

	In December 2013, the Company issued 800,000 shares of common stock for $20,000 at a price of $0.025 per share.

	In December 2013, the Company issued 1,000,000 shares of common stock for $50,000 at $0.05 per share to an officer of the Company for a subscription receivable of $50,000. The subscription receivable amount may be paid by reducing accrued salaries due to an officer over six months or paid in cash. During the six months ended April 30, 2014, the Company reduced accrued salaries by $46,250 and reduced subscription receivable – founder by $46,250. At April 30, 2014, the remaining subscription receivable - founder of $3,750 has been shown as a reduction of shareholders’ equity (deficit) on the accompanying balance sheet.

	On December 12, 2013, the Company issued 200,000 vested common shares for legal services valued at $10,000 or $0.05 per share based upon recent shares sold for cash consideration.

	In February 2014, the Company issued 300,000 shares of common stock for $15,000 at a price of $0.05 per share.

	In March 2014, the Company issued 1,820,000 shares of common stock to ten individuals for net proceeds of $61,000 at prices ranging from $0.02 to $0.05 per common share.

Note_5_Related_Party_Transacti

Note 5 - Related Party Transactions	6 Months Ended
Note 5 - Related Party Transactions	Apr. 30, 2014
Notes	'
Note 5 - Related Party Transactions	'
	NOTE 5 - RELATED PARTY TRANSACTIONS

	The Company entered into a contract, as amended in January 2014 and again in June 2014, whereby the Company will develop and deliver, on a milestone schedule, a game application, to an entity related to an officer of the Company. The officer is an owner and a director on the customer's Board. During the period from October 4, 2013 (inceptions) to April 30, 2014, the Company recognized revenue of $7,500, $31,050 and $36,050, respectively, under this contract.

	The Company leases office space from a shareholder and consultant (the “Landlord”). There is no formal agreement and no rent has been paid. As of April 30, 2014 and October 31, 2013, the amounts due to the Landlord were $3,500 and $500, respectively, and amounts due to an officer were $0 and $1,040, respectively, and are included in accrued expenses payable to related parties on the accompanying balance sheets.

Note_6_Commitments_and_Conting

Note 6 - Commitments and Contingencies	6 Months Ended
Note 6 - Commitments and Contingencies	Apr. 30, 2014
Notes	'
Note 6 - Commitments and Contingencies	'
	NOTE 6 - COMMITMENTS AND CONTINGENCIES

	Employment Contracts - On October 4, 2013, the Company entered into two employment agreements with the two officers of the Company. Both agreements are for a term of three years and require monthly payments of $10,000 to each officer.

	Consulting Contract - On October 15, 2013, the Company entered into a six month consulting agreement. The agreement required compensation of $50,000 and the issuance of 1,000,000 common shares to the consultant and may be terminated by either party with 15 days’ notice. The Company recorded the shares due as deferred costs (since they should have been issued and vested at the agreement date) of $50,000 to be recognized over the six month term. (See Note 4). For the period from October 4, 2013 (inception) to April 30, 2014, the Company recognized stock based consulting expense of $20,834, $45,834 and $50,000, respectively, and all cash compensation had been paid. These costs are included in professional fees in the accompanying statement of operations.

	Vendor Agreement - The Company entered into an oral agreement to pay an approximate $42,000 cash fee to a third party application development firm for services to be performed based on a stipulated milestone schedule. As of April 30, 2014, approximately $30,200 has been paid is in included in development costs in the accompanying statement of operations.

	Intellectual Property Purchase Agreement– On February 12, 2014, the Company entered into an Intellectual Property Purchase Agreement, whereby the Company agreed to purchase from the seller a certain software game application. Subject to the terms and conditions of this Agreement, the Company agreed to deliver to the seller 1,500,000 newly issued common shares (the “Shares”) of the Company at the Closing Date which occurred May 14, 2014. Additionally, the Company agreed to pay to the Seller the cost for development and modification of $40,000, $20,000 of which was paid during the six months ended April 30, 2014 and is included in development costs in the accompanying statement of operations, and the remaining balance of $20,000 shall be paid when the work passes through quality control.

	Legal Fees- In October 2013, the Company agreed to pay an attorney a legal fee of $40,000 and 2% of the Company’s outstanding securities at the time of the filings of its Form S-1 Registration statement. The Legal Fee was paid in three installments. The first installment of $15,000 was paid upon execution of the agreement. The second installment of $15,000 was paid when the initial Form S-1 was submitted to the Edgar filer for filing with the SEC. The final payment of $10,000 was paid upon the Form S-1 being declared effective by the SEC.

Note_7_Subsequent_Events

Note 7 - Subsequent Events	6 Months Ended
Note 7 - Subsequent Events	Apr. 30, 2014
Notes	'
Note 7 - Subsequent Events	'
	NOTE 7 - SUBSEQUENT EVENTS

	In May 2014, the Company borrowed $7,500 from a shareholder of the Company. The loan is non-interest bearing, is payable on demand and is unsecured.

	On May 1, 2014, the Company entered into an agreement with our transfer agent to assist us with obtaining DTC eligibility. The Company issued 600,000 vested common shares for these services valued at $30,000 or $0.05 per share based upon recent shares sold for cash consideration.

	On May 1, 2014, we entered into an agreement with a consultant to provide us with website design, business development, marketing, software development and project management services from May 1, 2014, until June 30, 2014. We issued 300,000 shares of our restricted common stock to Mr. Racheff in exchange for his services. These vested common shares for these services were valued at $15,000 or $0.05 per share based upon recent shares sold for cash consideration.

	On May 14, 2014, the Company issued 1,500,000 vested common shares pursuant to an Intellectual Property Purchase Agreement valued at $75,000 or $0.05 per share based upon recent shares sold for cash consideration.

	On June 18, 2014, the Company issued 120,000 of its common shares for legal services rendered to us. We valued these shares at $6,000 or $0.05 per share based upon recent shares sold for cash consideration. (See Note 6).

Note_3_Significant_Accounting_1

Note 3 - Significant Accounting Policies: Use of Estimates (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Use of Estimates	'
	Use of Estimates

	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. Significant estimates in the financial statements include the valuation of deferred tax assets and valuation of stock-based compensation and fees.

Note_3_Significant_Accounting_2

Note 3 - Significant Accounting Policies: Foreign Currency Transactions (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Foreign Currency Transactions	'
	Foreign currency transactions

	The Company translates foreign currency transactions to the Company's functional currency, United States Dollar, at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.

Note_3_Significant_Accounting_3

Note 3 - Significant Accounting Policies: Cash and Cash Equivalents (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Cash and Cash Equivalents	'
	Cash and cash equivalents
	Cash and cash equivalents consist of cash and short-term highly liquid investments purchased with original maturities of three months or less. There were no cash equivalents at April 30, 2014 and October 31, 2013.

Note_3_Significant_Accounting_4

Note 3 - Significant Accounting Policies: Accounts Receivable and Allowance For Doubtful Accounts (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Accounts Receivable and Allowance For Doubtful Accounts	'
	Accounts receivable and allowance for doubtful accounts

	Accounts receivables may result from our product sales or outsourced application development services. Management must make estimates of the uncollectability of accounts receivables. Management specifically analyzed customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment terms when evaluating the adequacy of the allowance for doubtful accounts.

Note_3_Significant_Accounting_5

Note 3 - Significant Accounting Policies: Software Development Costs (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Software Development Costs	'
	Software development costs

	Costs incurred in connection with the development of software products are accounted for in accordance with the Financial Accounting Standards Board Accounting Standards Codification ("ASC") 985 “Costs of Software to Be Sold, Leased or Marketed.” Costs incurred prior to the establishment of technological feasibility are charged to research and development expense. Software development costs are capitalized after a product is determined to be technologically feasible and is in the process of being developed for market but may be expensed if the Company is in the development stage. Amortization of capitalized software development costs begins upon initial product shipment. Capitalized software development costs are amortized over the estimated life of the related product (generally thirty-six months), using the straight-line method. The Company evaluates its software assets for impairment whenever events or change in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of software assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such software assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the software asset. During the period from October 4, 2013 (inception) to April 30, 2014, the Company did not capitalize any software development costs.

Note_3_Significant_Accounting_6

Note 3 - Significant Accounting Policies: Revenue Recognition (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Revenue Recognition	'
	Revenue recognition

	The Company will recognize revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the purchase price is fixed or determinable and collectability is reasonably assured. The Company intends on generating revenue from three sources; sale of game applications, sale of advertising provided with games, and outsourced application development services.

	Revenue through April 30, 2014 includes only outsourced application development services recognized in accordance with ASC 605-28 "Milestone Method". The application development revenue, totaling approximately $59,500, as amended (see Note 5) will be earned upon attainment of stipulated milestones through October 2014. The Company may bill for these services prior to attainment of the performance milestones. Revenues recognized under this arrangement for the three and six months ended April 30, 2014 and from October 4, 2013 (inception) to April 30, 2014 were $7,500, $31,050 and $36,050, respectively. Receipts in excess of revenue earned as of the balance sheet date shall be included in deferred revenue. At April 30, 2014, the Company did not record any deferred revenue.

Note_3_Significant_Accounting_7

Note 3 - Significant Accounting Policies: Stock-based Compensation (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Stock-based Compensation	'
	Stock-based compensation

	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50.

Note_3_Significant_Accounting_8

Note 3 - Significant Accounting Policies: Research and Development (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Research and Development	'
	Research and development

	Expenditures for research and product development costs are expensed as incurred.

Note_3_Significant_Accounting_9

Note 3 - Significant Accounting Policies: Income Taxes (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Income Taxes	'
	Income taxes

	Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

	The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a "more-likely-than-not" threshold. As of April 30, 2014, we do not believe we have any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements.

Recovered_Sheet1

Note 3 - Significant Accounting Policies: Loss Per Share (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Loss Per Share	'
	Loss per share

	Basic and diluted earnings (loss) per share are computed based on the weighted-average common shares and common share equivalents outstanding during the period. At April 30, 2014 and October 31, 2013, there were no outstanding common share equivalents. Pursuant to ASB 260, as of April 30, 2014, the 1,500,000 contingent shares issuable under an Intellectual Property Purchase Agreement (see Note 6) are not considered outstanding and are not included in basic net income per ordinary shares or as potentially dilutive shares in calculating the diluted EPS.

Recovered_Sheet2

Note 3 - Significant Accounting Policies: Concentrations (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Concentrations	'
	Concentrations

	Concentration of credit risk - The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through April 30, 2014. There were no balances in excess of FDIC insured levels as of April 30, 2014.

	Concentration of revenue - All the revenue included in the accompanying financial statements is from one line of business, outsourced application development services, from a single related party customer, based in the United Kingdom. (See Note 5).

Recovered_Sheet3

Note 3 - Significant Accounting Policies: Fair Value Measurements and Fair Value of Financial Instruments (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Fair Value Measurements and Fair Value of Financial Instruments	'
	Fair value measurements and fair value of financial instruments

	The Company adopted ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

		*	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

		*	Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

		*	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

	The carrying amounts reported in the balance sheet for cash, accounts payable, and amounts due to related party approximate their fair market value based on the short-term maturity of these instruments. The Company did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC Topic 820.

Recovered_Sheet4

Note 3 - Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Apr. 30, 2014
Policies	'
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements

	The Company has evaluated all the recently issued accounting pronouncements through the filing date of these financial statements and does not believe that any of these pronouncements will have a material impact on the Company's financial position and results of operations.

Note_2_Basis_of_Presentation_a1

Note 2 - Basis of Presentation and Going Concern (Details) (USD $)	3 Months Ended	6 Months Ended	7 Months Ended
	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014	Oct. 31, 2013
Details	'	'	'	'
Net Loss	$153,737	$311,663	$358,579	'
Net Cash Used in Operating Activities	'	154,027	162,569	'
Total Stockholders' Equity (Deficit)	87,329	87,329	87,329	-33,584
Deficit accumulated during the development stage	358,579	358,579	358,579	46,916
Operating Expenses	$360,000	'	'	'

Recovered_Sheet5

Note 3 - Significant Accounting Policies: Revenue Recognition (Details) (USD $)	3 Months Ended	6 Months Ended	7 Months Ended
	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014
Details	'	'	'
Development Stage Enterprise, Cumulative Revenue	$59,500	'	'
Cumulative Effect of Initial Adoption of New Accounting Principle	$7,500	$31,050	$36,050

Note_4_Stockholders_Deficit_De

Note 4 - Stockholders Deficit (Details) (USD $)

1 Months Ended

3 Months Ended

6 Months Ended

7 Months Ended

1 Months Ended

6 Months Ended

Mar. 31, 2014

Feb. 28, 2014

Dec. 31, 2013

Nov. 30, 2013

Oct. 31, 2013

Apr. 30, 2014

Apr. 25, 2014

Oct. 30, 2013

Oct. 05, 2013

Oct. 15, 2013

Mar. 31, 2014

Nov. 30, 2013

Mar. 31, 2014

Nov. 30, 2013

Dec. 31, 2013

Nov. 30, 2013

Apr. 30, 2014

Dec. 12, 2013

Directors

Consultant

Minimum

Maximum

Medium

Officer

Legal Sevices

Common Stock, Shares Authorized

499,000,000

Common Stock, Par Value

$0.00

$0.05

Common Stock, Shares Outstanding

6,600,000

13,020,000

Preferred Stock, Shares Authorized

1,000,000

Preferred Stock, Shares Issued

1,000

Series A Preferred Stock Shares Authorized

1,000

Preferred Stock, Voting Rights

'Each one (1) share of Series A Preferred Stock shall have voting rights equal to 50,000 shares of our Common Stock, providing for the holder of the Series A Preferred Stock to have aggregate voting rights equal to 50,000,000 shares of our Common Stock;

Common Stock, Shares Issued

6,600,000

13,020,000

5,000,000

1,000,000

200,000

Common Stock Shares Issued, Value

$500

$50,000

$10,000

Reduction in Accrued Salaries

500

Common Stock Shares Issued

1,820,000

300,000

800,000

2,300,000

600,000

1,500,000

500,000

300,000

1,000,000

Common Stock

61,000

15,000

20,000

38,500

660

[1]

1,302

[1]

1,302

[1]

1,302

[1]

30,000

50,000

Common Stock Value, per share

$0.05

$0.03

$0.05

$0.02

$0.00

$0.05

$0.03

$0.05

Subscription Receivable

50,000

Subscription receivable paid through reduction of accrued salary- founder

46,250

Subscriptions receivable- founder

$3,750

[1]

$0.0001 par value; 499,000,000 shares authorized, 13,020,000 and 6,600,000 shares issued and oustanding at April 30, 2014 and October 31, 2013, respectively.

Note_5_Related_Party_Transacti1

Note 5 - Related Party Transactions (Details) (USD $)	3 Months Ended	6 Months Ended	7 Months Ended
	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014	Oct. 31, 2013	Apr. 30, 2014	Oct. 31, 2013
	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014	Landlord	Landlord	Officer	Officer
Cumulative Effect of Initial Adoption of New Accounting Principle	$7,500	$31,050	$36,050	'	'	'	'
Office Lease	'	'	'	$3,500	$500	$0	$1,040

Note_6_Commitments_and_Conting1

Note 6 - Commitments and Contingencies (Details) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended	7 Months Ended
Note 6 - Commitments and Contingencies (Details) (USD $)	Oct. 31, 2013	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014	Feb. 12, 2014	Oct. 15, 2013	Oct. 05, 2013
Employment Contract	'	'	'	'	'	'	$10,000
Consulting Agreement	'	'	'	'	'	50,000	'
Issuance of Shares for Consulting Agreement	'	'	'	'	'	1,000,000	'
Deferred costs	53,055	'	'	'	'	50,000	'
Other Expenses	'	20,834	45,834	50,000	'	'	'
Vendor Agreement	'	42,000	42,000	42,000	'	'	'
Development Costs, Cumulative	'	30,200	30,200	30,200	'	'	'
Intellectual Property Shares Issued	'	'	'	'	1,500,000	'	'
Development costs	'	27,875	50,237	55,179	'	'	'
Legal Fees	40,000	'	'	'	'	'	'
Intellectual Property Purchase Agreement	'	'	'	'	'	'	'
Development costs	'	'	20,000	'	'	'	'
Quality Control	'	'	$20,000	'	'	'	'

Note_7_Subsequent_Events_Detai

Note 7 - Subsequent Events (Details) (USD $)	1 Months Ended
	31-May-14	Apr. 30, 2014	Oct. 31, 2013	Oct. 05, 2013	2-May-14	2-May-14	14-May-14	Jun. 18, 2014
	31-May-14	Apr. 30, 2014	Oct. 31, 2013	Oct. 05, 2013	Transfer Agent	Mr. Racheff	Intellectual Property Purchase Agreement	Legal Services
Increase (Decrease) in Due to Officers and Stockholders	$7,500	'	'	'	'	'	'	'
Common Stock, Shares Issued	'	13,020,000	6,600,000	5,000,000	600,000	300,000	1,500,000	120,000
Common Stock Shares Issued, Value	'	'	'	'	$30,000	$15,000	$75,000	$6,000
Sale of Stock, Price Per Share	'	'	'	'	$0.05	$0.05	$0.05	$0.05