Tiger Reef (TGRR) 10-Q 5 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 03, 2015
Document And Entity Information
Entity Registrant Name	Stream Flow Media, Inc.
Entity Central Index Key	1,593,470
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		101,150,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash	$ 143	$ 12,724
Total assets:	143	12,724
Current liabilities:
Accounts payable	89,174	63,584
Notes payable (related party)	100	100
Total current liabilities	89,274	63,684
Total liabilities	$ 89,274	$ 63,684
Commitments and contingencies
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; no shares issued and outstanding
Common stock, $0.001 par value, 500,000,000 shares authorized; 101,150,000 and 101,150,000 shares issued and outstanding, respectively	$ 101,150	$ 101,150
Additional paid-in capital	434,831	402,140
Accumulated deficit	(625,112)	(554,250)
Total stockholders' (deficit)	(89,131)	(50,960)
Total liabilities and stockholders' (deficit)	$ 143	$ 12,724

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, issued
Preferred stock,outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	101,150,000	101,150,000
Common stock,outstanding	101,150,000	101,150,000

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Expenses:
General and administrative		$ 65	$ 65	$ 77
Accounting fees	$ 3,000	$ 1,000	4,000	$ 3,000
Consulting fees	5,275		5,275
Legal fees	20,375	$ 25,000	60,773	$ 25,000
Stock transfer agent	372		744
Total expenses	29,022	$ 26,065	70,857	$ 28,077
(Loss) from operations	(29,022)	(26,065)	(70,857)	(28,077)
Other income (expense):
Interest expense	(2)	(2)	(5)	(5)
Net other income (expense)	$ (2)	$ (2)	$ (5)	$ (5)
Provision for income taxes
Net (loss)	$ (29,024)	$ (26,067)	$ (70,862)	$ (28,082)
(Loss) per common share, basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	101,150,000	100,250,000	101,150,000	100,250,000

Statement of Stockholders (Defi

Statement of Stockholders (Deficit) - USD ($)	Common Stock	Additional Paid-In Capital	(Deficit) Accumulated during Development Stage	Total
Beginning Balance, Shares at Dec. 31, 2013	100,250,000
Beginning Balance, Amount at Dec. 31, 2013	$ 100,250	$ 382,755	$ (483,080)	$ (75)
Imputed interest		10		10
Issuance of common shares to cash, Shares	900,000
Issuance of common shares to cash	$ 900	8,100		9,000
Expenses paid by related party		11,275		11,275
Net (loss) for the period			(71,170)	(71,170)
Ending Balance, Shares at Dec. 31, 2014	101,150,000
Ending Balance, Amount at Dec. 31, 2014	$ 101,150	402,140	(554,250)	(50,960)
Imputed interest		5		5
Expenses paid by related party		32,686		32,686
Net (loss) for the period			(70,862)	(70,862)
Ending Balance, Shares at Jun. 30, 2015	101,150,000
Ending Balance, Amount at Jun. 30, 2015	$ 101,150	$ 434,831	$ (625,112)	$ (89,131)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net (loss)	$ (70,862)	$ (28,082)
Adjustments to reconcile net (loss) to net cash (used in) operating activities
Imputed interest on related party loan	5	5
Changes in operating assets and liabilities:
Increase (decrease) in accounts payable	$ 25,590	27,000
Deferred revenue		2,500
Net cash used by operating activities	$ (45,267)	$ 1,423
Cash flows from financing activities:
Expenses paid by third party
Expenses paid by related party	32,686
Net cash used by financing activities	32,686
Net increase (decrease) in cash	(12,581)	$ 1,423
Cash - beginning of period	12,724	100
Cash - end of period	$ 143	$ 1,523
Non-cash investing and financing activities:
Issuance of common shares to directors (founder's shares)
Supplemental disclosure of cash flow information:
Cash paid during the period for: Interest
Cash paid during the period for: Income taxes

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – Summary of Significant Accounting Policies Unaudited Interim Financial Information The accompanying Balance Sheet as of June 30, 2015, Statements of Operations for the three months ended June 30, 2015 and 2014, for the six months ended June 30, 2015 and 2014, Statement of Stockholder’s (Deficit) for the six months ended June 30, 2015, and the Statements of Cash Flows for the six months ended June 30, 2015 and 2014, are unaudited. These unaudited interim financial statements have been prepared in accordance with accounting principles accepted in the United States of America (“ GAAP Organization Stream Flow Media, Inc. (“ Company Stream Flow Stream Flow is a gaming and gamification training business focused on developing online gaming and media solutions catering specifically to customer loyalty and retention (“ CL&R Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“ US GAAP SEC Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of June 30, 2015 and December 31, 2014, the Company had no cash equivalents. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level Description Level 1 Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair values of the Company’s financial instruments as of June 30, 2015 are as follows: Fair Value Measurement at June 30, 2015 Using: Description 6/30/15 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 143 $ 143 $ — $ — $ 143 $ 143 $ — $ — Liabilities Accounts payable $ 89,174 $ 89,174 $ — $ — Note payable to related party 100 100 $ 89,274 $ 89,274 $ — $ — The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: 12/31/14 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ 12,724 $ 12,724 $ — $ — $ 12,724 $ 12,724 $ — $ — Liabilities Accounts payable $ 63,584 $ 63,584 $ — $ — Note payable to related party 100 100 $ 63,684 $ 63,684 $ — $ — Net Loss per Share Calculation Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. During the period ended June 30, 2015 the Company had no dilutive financial instruments issued or outstanding. Revenue Recognition The Company follows the guidance of FASB ASC Topic 605 for revenue recognition. In general, the Company recognizes revenue when (1) the price is fixed and determinable, (2) persuasive evidence of an arrangement exists, (3) the service has been provided, and (4) collectability is reasonably assured. The Company generates revenue from two sources: (i) sales of value added features (e.g. purchase of extra lives, status symbols, or entry into competitions with tangible prizes) to its gaming applications and (ii) developing privately branded gamification applications for third party usage and licensing. Revenue from sales of value added features is recognized at the time of the sale and revenues from developing services are recognized when the services are performed, evidence of an arrangement exists, the fee is fixed and determinable, and collectability is probable. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Fiscal Year The Company elected December 31st for its fiscal year end. Organization Stream Flow Media, Inc. (“ Company Stream Flow Stream Flow is a gaming and gamification training business focused on developing online gaming and media solutions catering specifically to customer loyalty and retention (“ CL&R Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“ US GAAP SEC Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of June 30, 2015 and December 31, 2014, the Company had no cash equivalents. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level Description Level 1 Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair values of the Company’s financial instruments as of June 30, 2015 are as follows: Fair Value Measurement at June 30, 2015 Using: Description 6/30/15 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 143 $ 143 $ — $ — $ 143 $ 143 $ — $ — Liabilities Accounts payable $ 89,174 $ 89,174 $ — $ — Note payable to related party 100 100 $ 89,274 $ 89,274 $ — $ — The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: 12/31/14 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ 12,724 $ 12,724 $ — $ — $ 12,724 $ 12,724 $ — $ — Liabilities Accounts payable $ 63,584 $ 63,584 $ — $ — Note payable to related party 100 100 $ 63,684 $ 63,684 $ — $ — Net Loss per Share Calculation Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. During the period ended June 30, 2015 the Company had no dilutive financial instruments issued or outstanding. Revenue Recognition The Company follows the guidance of FASB ASC Topic 605 for revenue recognition. In general, the Company recognizes revenue when (1) the price is fixed and determinable, (2) persuasive evidence of an arrangement exists, (3) the service has been provided, and (4) collectability is reasonably assured. The Company generates revenue from two sources: (i) sales of value added features (e.g. purchase of extra lives, status symbols, or entry into competitions with tangible prizes) to its gaming applications and (ii) developing privately branded gamification applications for third party usage and licensing. Revenue from sales of value added features is recognized at the time of the sale and revenues from developing services are recognized when the services are performed, evidence of an arrangement exists, the fee is fixed and determinable, and collectability is probable. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Fiscal Year The Company elected December 31st for its fiscal year end.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 2 –Going Concern The Company has minimal operations, and as such has devoted most of its efforts since its inception to developing its business plan, issuing common stock, attempting to raise capital, establishing its accounting systems and other administrative functions. Stream Flow utilizes proprietary technology created by its founder over the past few years to develop applications that are specifically branded towards the client’s business and unique needs. Gregory Galanis, our President and CEO, retains full ownership of this proprietary technology but has exclusively licensed it to Stream Flow at no cost as long as Mr. Galanis is employed by Stream Flow. Applications created using this technology and new technologies currently under development by Stream Flow may be used on mobile devices, social media networks, and web-based platforms. In addition to developing CL&R application for its clients, Stream Flow is also developing its own gaming applications that will be marketed under its own brand. While the management of the Company believes that Stream Flow will be successful in its planned operating and capital formation activities, there can be no assurance that it will be able to successfully execute on either of these or that it will be able to generate adequate revenues to earn a profit or sustain its operations. The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United State of America, which contemplate continuation of the Company as a going concern. The Company has not established a source of revenues sufficient to cover operating costs, and as such, has incurred an operating loss since its inception. Further, as of June 30, 2015, the Company had a total stockholders’ deficit of ($89,131). These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern.

Common Stock

Common Stock	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Common Stock	NOTE 3 – Common Stock The total number of common shares authorized that may be issued by the Company is 500,000,000 shares with a par value of $0.001 per share. During the period June 27, 2013 (inception) to June 30, 2015 the Company issued an aggregate of 101,150,000 shares as follows: Date of Issue Description of Issuance Shares Issued 6/27/13 Issuance of Founder’s Shares to founding officer and director 60,000,000 6/27/13 (*) Issuance of common stock to consultants (non-related) for assistance with early stage development services. These shares were valued at $240,000, or $0.012 per share, based on the value of the services provided. 20,00,000 8/9/13 (*) Issuance of common stock to Michael Etheredge for joining the Company as a Vice President and Creative Director. These shares were valued at $3,000, or $0.012 per share, based on the value of the services provided. 250,000 12/2/13 (*) Issuance of common stock to Blue Water Global Group, Inc. (OTCBB: BLUU) for assisting with our efforts and covering all cash expenses associated with the Company’s attempt to obtain a listing on the OTC Bulletin Board. These shares were valued at $240,000, or $0.012 per share, based on the value of the services provided. 20,000,000 11/14/14 Issuance of 900,000 shares for $9,000 cash, or $0.01 per share. 900,000 Aggregate shares issued 101,150,000 (*) – These share issuances for services were issued without any type of clawback provision. As a result the Company expensed the full value of the issuance during the fiscal year ended December 31, 2013. As of June 30, 2015, the Company had 101,150,000 shares of its common stock issued and outstanding.

Preferred Stock

Preferred Stock	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Preferred Stock	NOTE 4 – Preferred Stock The total number of preferred shares authorized that may be issued by the Company is 1,000,000 shares with a par value of $0.001 per share. As of June 30, 2015, the Company had no shares of its preferred stock issued and outstanding.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 5 – Related Party Transactions As of June 30, 2015, the Company operated out of office space that is being provided to us by our President and Chief Executive Officer, Gregory Galanis, free of charge. There is no written agreement or other material terms relating to this arrangement. On June 27, 2013 we issued 60,000,000 restricted shares of our common stock, par value $0.001, to our President and Chief Executive Officer, Gregory Galanis, as Founder’s Shares, which were recorded with a net valuation of $-0-. On August 9, 2013 we issued 250,000 restricted shares of our common stock to Michael Etheredge for joining Stream Flow as its Vice President and Creative Director in lieu of cash. These shares were valued at an aggregate of $3,000, or $0.012 per share, based on the value of the services provided. On December 2, 2013 we issued 20,000,000 restricted shares of our common stock to Blue Water Global Group, Inc. in lieu of cash. These shares were valued at an aggregate of $240,000, or $0.012 per share, based on the value of the services provided. During the six months ended June 30, 2015 Blue Water paid $29,022 in expenses on behalf of the Company in its effort to obtain a listing on the OTC Bulletin Board. As of June 30, 2015, Blue Water had paid $32,686 in total expenses related to these efforts. These expenses were included in the financial statements under Additional Paid-In Capital. As of June 30, 2015, the Company had a note payable to a related party stockholder in the amount of $100. This note is payable on demand and is non-interest bearing. During the six months ended June 30, 2015 this note accrued $2 in imputed interest. As of June 30, 2015 this note payable had accrued $20 in imputed interest that has been recorded in the financial statements as additional paid-in capital.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 6 – Recent Accounting Pronouncements On June 10, 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-10, which eliminates development stage reporting requirements under FASB ASC 915, as well as amends provisions of existing variable interest entity guidance under ASC 810. Additionally, the ASU indicates that the lack of commencement of principal operations represents a risk and uncertainty and, accordingly, is subject to the disclosure requirements of FASB ASC 275. As a result of the changes, existing development stage entity presentation and disclosure requirements are eliminated. The presentation and disclosure changes to FASB ASC 915 are effective for public entities for annual periods beginning after December 15, 2014, and the revisions to the consolidation standards are effective for annual periods beginning after December 15, 2015. The Company has not adopted these provisions and continues to follow development stage reporting requirements. In April 2014, the FASB issued ASU 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in this ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization's operations and financial results and include disposals of a major geographic area, a major line of business, or a major equity method investment. The new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. Additionally, the new guidance requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. The amendments in the ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company is currently evaluating the impact of this pronouncement. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of the ASU to have a significant impact on our consolidated financial statements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial statements.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 7 – Subsequent Events No other material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

Summary of Significant Accoun14

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Unaudited Interim Financial Infromation	Unaudited Interim Financial Information The accompanying Balance Sheet as of June 30, 2015, Statements of Operations for the three months ended June 30, 2015 and 2014, for the six months ended June 30, 2015 and 2014, Statement of Stockholder’s (Deficit) for the six months ended June 30, 2015, and the Statements of Cash Flows for the six months ended June 30, 2015 and 2014, are unaudited. These unaudited interim financial statements have been prepared in accordance with accounting principles accepted in the United States of America (“ GAAP
Organization	Organization Stream Flow Media, Inc. (“ Company Stream Flow Stream Flow is a gaming and gamification training business focused on developing online gaming and media solutions catering specifically to customer loyalty and retention (“ CL&R
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“ US GAAP SEC
Use of Estimates	Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of June 30, 2015 and December 31, 2014, the Company had no cash equivalents.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level Description Level 1 Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair values of the Company’s financial instruments as of June 30, 2015 are as follows: Fair Value Measurement at June 30, 2015 Using: Description 6/30/15 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 143 $ 143 $ — $ — $ 143 $ 143 $ — $ — Liabilities Accounts payable $ 89,174 $ 89,174 $ — $ — Note payable to related party 100 100 $ 89,274 $ 89,274 $ — $ — The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: 12/31/14 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ 12,724 $ 12,724 $ — $ — $ 12,724 $ 12,724 $ — $ — Liabilities Accounts payable $ 63,584 $ 63,584 $ — $ — Note payable to related party 100 100 $ 63,684 $ 63,684 $ — $ —
Net Loss per Share Calculation	Net Loss per Share Calculation Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. During the period ended June 30, 2015 the Company had no dilutive financial instruments issued or outstanding.
Revenue Recognition	Revenue Recognition The Company follows the guidance of FASB ASC Topic 605 for revenue recognition. In general, the Company recognizes revenue when (1) the price is fixed and determinable, (2) persuasive evidence of an arrangement exists, (3) the service has been provided, and (4) collectability is reasonably assured. The Company generates revenue from two sources: (i) sales of value added features (e.g. purchase of extra lives, status symbols, or entry into competitions with tangible prizes) to its gaming applications and (ii) developing privately branded gamification applications for third party usage and licensing. Revenue from sales of value added features is recognized at the time of the sale and revenues from developing services are recognized when the services are performed, evidence of an arrangement exists, the fee is fixed and determinable, and collectability is probable.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
Fiscal Year	Fiscal Year The Company elected December 31st for its fiscal year end.

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basi	The estimated fair values of the Company’s financial instruments as of June 30, 2015 are as follows: Fair Value Measurement at June 30, 2015 Using: Description 6/30/15 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 143 $ 143 $ — $ — $ 143 $ 143 $ — $ — Liabilities Accounts payable $ 89,174 $ 89,174 $ — $ — Note payable to related party 100 100 $ 89,274 $ 89,274 $ — $ — The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: Description 12/31/14 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 12,724 $ 12,724 $ — $ — $ 12,724 $ 12,724 $ — $ — Liabilities Accounts payable $ 63,584 $ 63,584 $ — $ — Note payable to related party 100 100 $ 63,684 $ 63,684 $ — $ —

Common Stock (Tables)

Common Stock (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Common Stock	Date of Issue Description of Issuance Shares Issued 6/27/13 Issuance of Founder’s Shares to founding officer and director 60,000,000 6/27/13 (*) Issuance of common stock to consultants (non-related) for assistance with early stage development services. These shares were valued at $240,000, or $0.012 per share, based on the value of the services provided. 20,00,000 8/9/13 (*) Issuance of common stock to Michael Etheredge for joining the Company as a Vice President and Creative Director. These shares were valued at $3,000, or $0.012 per share, based on the value of the services provided. 250,000 12/2/13 (*) Issuance of common stock to Blue Water Global Group, Inc. (OTCBB: BLUU) for assisting with our efforts and covering all cash expenses associated with the Company’s attempt to obtain a listing on the OTC Bulletin Board. These shares were valued at $240,000, or $0.012 per share, based on the value of the services provided. 20,000,000 11/14/14 Issuance of 900,000 shares for $9,000 cash, or $0.01 per share. 900,000 Aggregate shares issued 101,150,000

Summary of Significant Accoun17

Summary of Significant Accounting Policies - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents	$ 143	$ 12,724
Total assets measured at fair value	143	12,724
Accounts payable	89,174	63,584
Notes payable (related party)	100	100
Total liabilities measured at fair value	89,274	63,684
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents	143	12,724
Total assets measured at fair value	143	12,724
Accounts payable	89,174	63,584
Notes payable (related party)	100	100
Total liabilities measured at fair value	$ 89,274	$ 63,684
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents
Total assets measured at fair value
Accounts payable
Notes payable (related party)
Deferred revenue
Total liabilities measured at fair value
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents
Total assets measured at fair value
Accounts payable
Notes payable (related party)
Deferred revenue
Total liabilities measured at fair value

Going Concern (Details)

Going Concern (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Going Concern Details
Total stockholders' (deficit)	$ (89,131)	$ (50,960)	$ (75)

Common Stock - Common Stock (De

Common Stock - Common Stock (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Issuance of common stock (in shares)	101,150,000
Issuance of common stock		$ 9,000
June 27, 2013 (1) [Member]
Class of Stock [Line Items]
Issuance of common stock (in shares)	60,000,000
June 27, 2013 (2) [Member]
Class of Stock [Line Items]
Issuance of common stock (in shares)	2,000,000
Issuance of common stock	$ 240,000
Price Per Unit	$ 0.012
August 9, 2013 [Member]
Class of Stock [Line Items]
Issuance of common stock (in shares)	250,000
Issuance of common stock	$ 3,000
Price Per Unit	$ 0.012
December 2, 2013 [Member]
Class of Stock [Line Items]
Issuance of common stock (in shares)	20,000,000
Issuance of common stock	$ 240,000
Price Per Unit	$ 0.012
November 14, 2014 [Member]
Class of Stock [Line Items]
Issuance of common stock (in shares)	900,000
Issuance of common stock	$ 9,000
Price Per Unit	$ 0.01

Common Stock (Details Narrative

Common Stock (Details Narrative) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Equity [Abstract]
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares Issued	101,150,000	101,150,000
Par value	$ 0.001	$ 0.001

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Equity [Abstract]
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.001	$ 0.001

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Notes payable (related party)	$ 100	$ 100
Imputed interest	2
Accrued imputed interest	20
Expenses paid by related party to obtain OTC Bulletin Board	29,022
Expenses paid by related party	$ 32,686	$ 11,275