Image Chain Group Limited (ICGL) 10-K 19 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 16, 2015	Mar. 09, 2015
Document And Entity Information
Entity Registrant Name	Have Gun Will Travel Entertainment, Inc.
Entity Central Index Key	1598924
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
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 Public Float			$11,280,000
Entity Common Stock, Shares Outstanding		10,380,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
CURRENT ASSETS
Cash and cash equivalents	$219	$20,000
Total Current Assets	219
Equipment, net	4,680
TOTAL ASSETS	4,899
CURRENT LIABILITIES
Accounts payable and accrued liabilities	175
Total current liabilities	175
STOCKHOLDERS' EQUITY
Preferred shares: $0.001 par value, 5,000,000 shares authorized: no shares issued and outstanding
Common shares: $0.001 par value, 70,000,000 shares authorized: 10,380,000 and 8,500,000 shares issued and outstanding, respectively	10,380
Additional paid-in capital	52,750
Accumulated deficit	-58,406
Total Stockholders' Equity	4,724	19,811
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	4,899
Restated [Member]
CURRENT ASSETS
Cash and cash equivalents		20,000
Total Current Assets		20,000
Equipment, net
TOTAL ASSETS		20,000
CURRENT LIABILITIES
Accounts payable and accrued liabilities		189
Total current liabilities		189
STOCKHOLDERS' EQUITY
Preferred shares: $0.001 par value, 5,000,000 shares authorized: no shares issued and outstanding
Common shares: $0.001 par value, 70,000,000 shares authorized: 10,380,000 and 8,500,000 shares issued and outstanding, respectively		8,500
Additional paid-in capital		17,030
Accumulated deficit		-5,719
Total Stockholders' Equity		19,811
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$20,000

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Stockholders' deficit
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized	70,000,000	70,000,000
Common stock, issued	10,380,000	8,500,000
Common stock, outstanding	10,380,000	8,500,000

Statements_of_Operations

Statements of Operations (USD $)	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
REVENUES		$26,500
OPERATING EXPENSES
Professional fees		37,121
Production expenses		22,305
Depreciation	0	435
General and administrative		19,326
Total Operating Expenses		79,187
LOSS FROM OPERATIONS		-52,687
LOSS BEFORE INCOME TAXES		-52,687
Provision for income taxes
NET LOSS	-5,719	-52,687
BASIC AND DILUTED LOSS PER SHARE		($0.01)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND DILUTED		9,382,068
Restated [Member]
REVENUES
OPERATING EXPENSES
Professional fees
Production expenses
General and administrative	5,719
Total Operating Expenses	5,719
LOSS FROM OPERATIONS	-5,719
LOSS BEFORE INCOME TAXES	-5,719
Provision for income taxes
NET LOSS	($5,719)
BASIC AND DILUTED LOSS PER SHARE	$0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND DILUTED	8,500,000

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Deficit Accumulated During the Exploration stage	Total
Beginning Balance, Amount at Dec. 18, 2013
Beginning Balance, Shares at Dec. 18, 2013
Common stock issued for cash and, Amount		6,659	13,341		20,000
Common stock issued for cash and, Shares		6,658,833			6,658,833
Expenses paid on the Company's behalf, Amount		1,841	3,689		5,530
Expenses paid on the Company's behalf, Shares		1,841,167			1,841,167
Net loss				-5,719	-5,719
Ending Balance, Amount at Dec. 31, 2013		8,500	17,030	-5,719	19,811
Ending Balance, Shares at Dec. 31, 2013		8,500,000
Common shares issued for cash at $0.02 per share, Amount		1,880	35,720		37,600
Common shares issued for cash at $0.02 per share, Shares		1,880,000			1,880,000
Net loss				-52,687	-52,687
Ending Balance, Amount at Dec. 31, 2014		$10,380	$52,750	($58,406)	$4,724
Ending Balance, Shares at Dec. 31, 2014		10,380,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
OPERATING ACTIVITIES
Net loss	($5,719)	($52,687)
Adjustments to reconcile net loss to
Operating expenses paid by shareholder
Depreciation	0	435
Changes in operating assets and liabilities:
Accounts payable		-14
Net Cash Used in Operating Activities		-52,266
INVESTING ACTIVITIES
Purchase of fixed assets		-5,115
Net Cash used in Investing Activities		-5,115
FINANCING ACTIVITIES
Proceeds from sale of common stock		37,600
Net Cash Provided by Financing Activities		37,600
NET INCREASE (DECREASE) IN CASH		-19,781
CASH AT BEGINNING OF PERIOD		20,000
CASH AT END OF PERIOD	20,000	219
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for Interest
Cash paid for Income taxes
Restated [Member]
OPERATING ACTIVITIES
Net loss	-5,719
Adjustments to reconcile net loss to
Operating expenses paid by shareholder	5,530
Changes in operating assets and liabilities:
Accounts payable	189
Net Cash Used in Operating Activities
INVESTING ACTIVITIES
Purchase of fixed assets
Net Cash used in Investing Activities
FINANCING ACTIVITIES
Proceeds from sale of common stock	20,000
Net Cash Provided by Financing Activities	20,000
NET INCREASE (DECREASE) IN CASH	20,000
CASH AT END OF PERIOD	20,000
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for Interest
Cash paid for Income taxes

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Business Organization and Going Concern
	Have Gun Will Travel Entertainment, Inc. (the “Company"), a Nevada Corporation, was formed on December 18, 2013 with authorized capital of 70,000,000 shares of common stock, par value of $0.001 per share and 5,000,000 shares of preferred stock, par value of $0.001. The Company is a full-service television pre-production company dedicated to the creation of original concepts and programming with an emphasis in the reality television sector for sale and licensure to independent producers, cable television networks and syndication companies across North America, and other entities.
	The Company has incurred an accumulated deficit of $58,406 since inception. The Company has incurred losses of $52,687 and $5,719 during the year ended December 31, 2014 and from inception on December 18, 2013 through December 31, 2013, respectively. The Company faces all the risks common to companies in their early stages of development including under capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. These factors raise substantial doubt regarding the ability of the Company to continue as a going concern. Continuation as a going concern is dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. The Company’s financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.
	The Company prepares its financial statements in accordance with generally accepted accounting principles in the United States. In the opinion of management, all adjustments have been made to present fairly the financial statements of the Company. This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The financial statements are expressed in U.S. funds.
	Accounting Estimates
	The preparation of financial statements in conformity with US GAAP 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. Areas where management uses subjective judgment include valuation of equity instruments and related party transactions. Actual results can differ from those estimates and assumptions.
	Stock-Based Compensation
	Stock-based compensation expense includes the estimated fair value of equity awards vested during the reporting period. The expense for equity awards vested during the reporting period is determined based upon the grant date fair value of the award and is recognized as expense over the applicable vesting period of the stock award using the straight-line method.
	Earnings (Loss) per Share
	Basic and diluted earnings (loss) per common share is calculated using the weighted average number of common shares outstanding during the period. The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
	Cash and Cash Equivalents
	The company considers all highly liquid investments with original maturities of three months or less to be cash or cash equivalents.
	Recent Accounting Pronouncements
	In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of December 31, 2014.
	Management has considered all other recent accounting pronouncements issued since the last audit of its consolidated financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s consolidated financial statements.
	Property and Equipment
	Property and equipment is recorded at cost. Major additions and improvements are capitalized and depreciated over their estimated useful lives. Depreciation of property and equipment is determined using the straight-line method over their useful lives, which ranges from three to five years. Gains or losses on the sale or disposal of property and equipment are included in the statements of operations. Maintenance and repairs that do not extend the useful life of the assets are expensed as incurred.
	Provision for Taxes
	The Company applies ASC 740, which requires the asset and liability method of accounting for income taxes. The asset and liability method requires that the current or deferred tax consequences of all events recognized in the financial statements are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years. Deferred tax assets are reviewed for recoverability and the Company records a valuation allowance to reduce its deferred tax assets when it is more likely than not that all or some portion of the deferred tax assets will not be recovered.
	The Company adopted ASC 740 at the beginning of fiscal year 2014. This interpretation requires recognition and measurement of uncertain tax positions using a “more-likely-than-not” approach, requiring the recognition and measurement of uncertain tax positions. The adoption of ASC 740 had no material impact on the Company’s financial statements.
	Revenue Recognition
	The Company’s policy is to recognize revenues from the sale of services when the sale is completed and interest earned on an accrual basis when earned. Specifically, revenue is recognized when persuasive evidence of an arrangement exists, the price is fixed or determinable, and collectability is reasonably assured.
	Fair Value of Financial Instruments
	The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities
	Level 2: Observable market-based inputs or inputs that are corroborated by market data
	Level 3: Unobservable inputs that are not corroborated by market data
	Impairment of Long-Lived Assets
	Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value thereof. No impairment was recorded during the years ended December 31, 2014 and 2013.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 2 - INCOME TAXES	Net deferred tax assets consist of the following components:
		December 31,			December 31,
		2014			2013
	Deferred tax asset	$	19,858		$	1,944
	Valuation allowance		(19,858	)		(1,944	)
	Net deferred tax asset	$	-		$	-
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income statutory tax rates to pretax income (loss) from continuing operations as follows:
		December 31,			December 31,
		2014			2013
	Book loss from operations	$	(17,914	)	$	(1,944	)
	Impairment of asset		-			-
	Change in valuation allowance		17,914			1,944
	Net deferred tax asset	$	-		$	-
	The Company has accumulated net operating loss carryovers of approximately $58,406 as of December 31, 2014 which are available to reduce future taxable income. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for federal income tax reporting purposes may be subject to annual limitations. A change in ownership may limit the utilization of the net operating loss carry forwards in future years. The tax losses begin to expire in 2034. The fiscal year 2014 remains open to examination by federal tax authorities and other tax jurisdictions.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 3 - RELATED PARTY TRANSACTIONS	During the period ended from inception on December 18, 2013 through December 31, 2013 the Company issued 6,658,833 shares of common stock to an officer of the Company for cash of $20,000. The same officer paid $5,530 of Company expenses and received 1,841,167 shares of common stock for payment.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 4 - PROPERTY AND EQUIPMENT	As of December 31, 2014 and 2013 the Company’s property and equipment consisted of the following:
		December 31,			December 31,
		2014			2013
	Machinery and equipment	$	3,542		$	-
	Computer equipment		1,573			-
	Sub Total		5,115			-
	Accumulated Depreciation		(435	)		-
	Net	$	4,680		$	-
	Depreciation expense was $435 and $-0- for the year ended December 31, 2014 and the period from inception on December 18, 2013 through December 31, 2013, respectively.

CAPITAL_STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 5 - CAPITAL STOCK	Common shares: $0.001 par value, 70,000,000 shares authorized: 10,380,000 and 8,500,000 shares issued and outstanding as of December 31, 2014 and 2013, respectively.
	Preferred shares: $0.001 par value, 5,000,000 shares authorized: no issued and outstanding shares as of December 31, 2014 and 2013.
	During the year ended December 31, 2014, the Company issued an aggregate of 1,880,000 shares of common stock to various unrelated parties for cash at $0.02 per share. Aggregate cash proceeds from this issuance totaled $37,600.
	During the period ended from inception on December 18, 2013 through December 31, 2013 the Company issued 6,658,833 shares of common stock to an officer of the Company for cash of $20,000. The same officer paid $5,530 of Company expenses and received 1,841,167 shares of common stock for payment.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 6 - CONTINGENCIES	The Company may from time to time be subject to legal proceedings and claims that may arise in the ordinary course of its business. There are no legal matters pending at the present date.

CERTIFICATION_INFORMATION_AND_

CERTIFICATION INFORMATION AND DISCLOSURE STATEMENT	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 7 - CERTIFICATION INFORMATION AND DISCLOSURE STATEMENT	All information furnished herein has been prepared from the books and records obtained from HAVE GUN WILL TRAVEL ENTERTAINMENT, INC. in accordance with rule 15c2-11 (a)(5) promulgated under the Securities and Exchange Act of 1934, as amended, and is intended as information to be used by the public. No dealer, salesman or any other person has been authorized to give any information or to make any representations not contained herein in connection with the Company. Any representations not contained herein must not be relied upon as having been made or authorized by the Company.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 8 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.

RESTATEMENT

RESTATEMENT	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NOTE 9 - RESTATEMENT	During the year ended December 31, 2014 management of the Company concluded that certain figures for fiscal year ended December 31, 2013 had been misstated. These items included an overstatement of accounts payable relating to professional services, and a rounding error to additional paid-in capital. The net effect of the adjustments made to correct these errors is as follows:
		As Previously Reported			As Restated			Difference
		31-Dec-13
	Total Assets	$	20,000		$	20,000		$	-
	Accounts payable and accrued expenses		4,500			189			4,311
	Total Liabilities		4,500			189			4,311
	Additional paid-in capital		17,029			17,030			1
	Accumulated deficit		10,029			5,719			4,310
	Total Stockholders’ Equity		15,500			19,811			4,311
	Operating Expenses		10,029			5,719			4,310
	Net Loss	$	10,029		$	5,719		$	4,310
	Net Loss per Share	$	(0.00	)	$	(0.00	)	$	-

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies Policies
Business Organization and Going Concern	Have Gun Will Travel Entertainment, Inc. (the “Company"), a Nevada Corporation, was formed on December 18, 2013 with authorized capital of 70,000,000 shares of common stock, par value of $0.001 per share and 5,000,000 shares of preferred stock, par value of $0.001. The Company is a full-service television pre-production company dedicated to the creation of original concepts and programming with an emphasis in the reality television sector for sale and licensure to independent producers, cable television networks and syndication companies across North America, and other entities.
	The Company has incurred an accumulated deficit of $58,406 since inception. The Company has incurred losses of $52,687 and $5,719 during the year ended December 31, 2014 and from inception on December 18, 2013 through December 31, 2013, respectively. The Company faces all the risks common to companies in their early stages of development including under capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. These factors raise substantial doubt regarding the ability of the Company to continue as a going concern. Continuation as a going concern is dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. The Company’s financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.
	The Company prepares its financial statements in accordance with generally accepted accounting principles in the United States. In the opinion of management, all adjustments have been made to present fairly the financial statements of the Company. This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The financial statements are expressed in U.S. funds.
Accounting Estimates	The preparation of financial statements in conformity with US GAAP 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. Areas where management uses subjective judgment include valuation of equity instruments and related party transactions. Actual results can differ from those estimates and assumptions.
Stock-Based Compensation	Stock-based compensation expense includes the estimated fair value of equity awards vested during the reporting period. The expense for equity awards vested during the reporting period is determined based upon the grant date fair value of the award and is recognized as expense over the applicable vesting period of the stock award using the straight-line method.
Earnings (Loss) per Share	Basic and diluted earnings (loss) per common share is calculated using the weighted average number of common shares outstanding during the period. The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
Cash And Cash Equivalents	The company considers all highly liquid investments with original maturities of three months or less to be cash or cash equivalents
Recent Accounting Pronouncements	In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The guidance eliminates the definition of a development stage entity thereby removing the incremental financial reporting requirements from U.S. GAAP for development stage entities, primarily presentation of inception to date financial information. The provisions of the amendments are effective for annual reporting periods beginning after December 15, 2014, and the interim periods therein. However, early adoption is permitted. Accordingly, the Company has adopted this standard as of December 31, 2014.
	Management has considered all other recent accounting pronouncements issued since the last audit of its consolidated financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s consolidated financial statements.
Property And Equipment	Property and equipment is recorded at cost. Major additions and improvements are capitalized and depreciated over their estimated useful lives. Depreciation of property and equipment is determined using the straight-line method over their useful lives, which ranges from three to five years. Gains or losses on the sale or disposal of property and equipment are included in the statements of operations. Maintenance and repairs that do not extend the useful life of the assets are expensed as incurred.
Provision for Taxes	The Company applies ASC 740, which requires the asset and liability method of accounting for income taxes. The asset and liability method requires that the current or deferred tax consequences of all events recognized in the financial statements are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years. Deferred tax assets are reviewed for recoverability and the Company records a valuation allowance to reduce its deferred tax assets when it is more likely than not that all or some portion of the deferred tax assets will not be recovered.
	The Company adopted ASC 740 at the beginning of fiscal year 2014. This interpretation requires recognition and measurement of uncertain tax positions using a “more-likely-than-not” approach, requiring the recognition and measurement of uncertain tax positions. The adoption of ASC 740 had no material impact on the Company’s financial statements.
Revenue Recognition	The Company’s policy is to recognize revenues from the sale of services when the sale is completed and interest earned on an accrual basis when earned. Specifically, revenue is recognized when persuasive evidence of an arrangement exists, the price is fixed or determinable, and collectability is reasonably assured.
Fair Value of Financial Instruments	The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities
	Level 2: Observable market-based inputs or inputs that are corroborated by market data
	Level 3: Unobservable inputs that are not corroborated by market data
Impairment of Long-Lived Assets	Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value thereof. No impairment was recorded during the years ended December 31, 2014 and 2013.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Schedule of net deferred tax assets	Net deferred tax assets consist of the following components:
		December 31,			December 31,
		2014			2013
	Deferred tax asset	$	19,858		$	1,944
	Valuation allowance		(19,858	)		(1,944	)
	Net deferred tax asset	$	-		$	-
Income (loss) from continuing operations	The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income statutory tax rates to pretax income (loss) from continuing operations as follows:
		December 31,			December 31,
		2014			2013
	Book loss from operations	$	(17,914	)	$	(1,944	)
	Impairment of asset		-			-
	Change in valuation allowance		17,914			1,944
	Net deferred tax asset	$	-		$	-

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Property And Equipment Tables
Property and equipment	As of December 31, 2014 and 2013 the Company’s property and equipment consisted of the following:
		December 31,			December 31,
		2014			2013
	Machinery and equipment	$	3,542		$	-
	Computer equipment		1,573			-
	Sub Total		5,115			-
	Accumulated Depreciation		(435	)		-
	Net	$	4,680		$	-

RESTATEMENT_Tables

RESTATEMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Restatement Tables
Summary of net effect of the adjustments	The net effect of the adjustments made to correct these errors is as follows:
		As Previously Reported			As Restated			Difference
		31-Dec-13
	Total Assets	$	20,000		$	20,000		$	-
	Accounts payable and accrued expenses		4,500			189			4,311
	Total Liabilities		4,500			189			4,311
	Additional paid-in capital		17,029			17,030			1
	Accumulated deficit		10,029			5,719			4,310
	Total Stockholders’ Equity		15,500			19,811			4,311
	Operating Expenses		10,029			5,719			4,310
	Net Loss	$	10,029		$	5,719		$	4,310
	Net Loss per Share	$	(0.00	)	$	(0.00	)	$	-

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Summary Of Significant Accounting Policies Details Narrative
Net loss	($5,719)	($52,687)

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Net deferred tax assets
Deferred tax asset	$19,858	$1,944
Valuation allowance	-19,858	-1,944
Net deferred tax asset

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Details 1
Book loss from operations	($17,914)	($1,944)
Impairment of asset
Change in valuation allowance	17,914	1,944
Net deferred tax asset

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014
Income Taxes Details Narrative
Net operating loss carryforwards	$58,406
Net operating loss carry forwards expiry period	2034

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	0 Months Ended
	Dec. 31, 2013
Related Party Transactions Details Narrative
Common stock issued for cash and, Amount	$20,000
Common stock issued for cash and, Shares	6,658,833
Expenses paid on the Company's behalf, Amount	$5,530
Expenses paid on the Company's behalf, Shares	1,841,167

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property and equipment, Gross	$5,115
Accumulated Depreciation	-435
Property and equipment, Net	4,680
Machinery and Equipment [Member]
Property and equipment, Gross	3,542
Computer Equipment [Member]
Property and equipment, Gross	$1,573

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Property And Equipment Details Narrative
Depreciation expense	$0	$435

CAPITAL_STOCK_Details_Narrativ

CAPITAL STOCK (Details Narrative) (USD $)	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Capital Stock Details Narrative
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized	70,000,000	70,000,000
Common stock, issued	8,500,000	10,380,000
Common stock, outstanding	8,500,000	10,380,000
Common shares issued for cash at $0.02 per share, Amount		$37,600
Common shares issued for cash at $0.02 per share, Shares		1,880,000
Common stock issued for cash and, Amount	20,000
Common stock issued for cash and, Shares	6,658,833
Expenses paid on the Company's behalf, Amount	$5,530
Expenses paid on the Company's behalf, Shares	1,841,167

RESTATEMENT_Details

RESTATEMENT (Details) (USD $)	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 18, 2013
Total Assets		$4,899
Accounts payable and accrued expenses		175
Additional paid-in capital		52,750
Accumulated deficit		58,406
Total Stockholders' Equity	19,811	4,724	19,811
Operating Expenses		79,187
Net Loss	-5,719	-52,687
Net Loss per Share		($0.01)
Restated [Member]
Total Assets	20,000		20,000
Accounts payable and accrued expenses	189		189
Total Liabilities	189		189
Additional paid-in capital	17,030		17,030
Accumulated deficit	5,719		5,719
Total Stockholders' Equity	19,811		19,811
Operating Expenses	5,719
Net Loss	-5,719
Net Loss per Share	$0
As Previously Reported [Member]
Total Assets	20,000		20,000
Accounts payable and accrued expenses	4,500		4,500
Total Liabilities	4,500		4,500
Additional paid-in capital	17,029		17,029
Accumulated deficit	10,029		10,029
Total Stockholders' Equity	15,500		15,500
Operating Expenses			10,029
Net Loss			10,029
Net Loss per Share			$0
Difference [Member]
Total Assets
Accounts payable and accrued expenses	4,311		4,311
Total Liabilities	4,311		4,311
Additional paid-in capital	1		1
Accumulated deficit	4,310		4,310
Operating Expenses			4,310
Net Loss			4,310
Net Loss per Share
As Restated [Member]
Operating Expenses			5,719
Net Loss			$5,719
Net Loss per Share			$0