1847 (EFSH) 10-K 15 Apr 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	1847 Holdings LLC
Entity Central Index Key	1599407
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			$0
Entity Common Stock, Shares Outstanding		77,887,500
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash
Accounts receivable	62,500	12,500
Prepaid financing costs		15,000
Prepaid expenses and other assets	369	369
TOTAL CURRENT ASSETS	62,869	27,869
INVESTMENTS	6	6
TOTAL ASSETS	62,875	27,875
CURRENT LIABILITIES
Bank overdraft	446
Accounts payable and accrued expenses	208,585	23,468
Advances, related party	42,558	15,075
TOTAL LIABILITIES	251,589	38,543
SHAREHOLDERS' DEFICIT
Allocation shares, 1,000 shares issued and outstanding	1,000	1,000
Common Shares, 500,000,000 shares authorized, 77,887,500 and 76,875,000 shares issued and outstanding as of December 31, 2014 and 2013, respectively	7	7
Additional Paid In Capital	14,999	14,999
Accumulated Deficit	-204,720	-26,674
TOTAL SHAREHOLDERS' DEFICIT	-188,714	-10,668
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$62,875	$27,875

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Dec. 31, 2014	Dec. 31, 2013
Consolidated Balance Sheets Parenthetical
Allocation shares, issued	1,000	1,000
Allocation shares, outstanding	1,000	1,000
Common shares, authorized	500,000,000	500,000,000
Common shares, issued	77,887,500	76,875,000
Common shares, outstanding	77,887,500	76,875,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	11 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Consolidated Statements Of Operations
REVENUES	$43,750	$175,000
OPERATING EXPENSES
General and administrative	44,956	178,708
Professional fees	25,468	174,338
TOTAL OPERATING EXPENSES	70,424	353,046
NET LOSS FROM OPERATIONS	-26,674	-178,046
PROVISION FOR INCOME TAXES
NET LOSS	($26,674)	($178,046)
Net Loss Per Share: Basic and diluted	$0	$0
Weighted-average number of common shares outstanding: Basic and diluted	76,875,000	77,384,671

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	11 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
OPERATING ACTIVITIES
Net loss	($26,674)	($178,046)
Adjustments to reconcile net income to net cash provided by operating activities:
Financing costs
Changes in operating assets and liabilities:
Increase accounts receivable	-12,500	-50,000
Decrease in prepaid financing costs		15,000
Increase in prepaid expenses and other assets	-369
Increase (decrease) in accounts payable and accrued expenses	23,468	185,117
Net cash used in operating activities	-16,075	-27,929
FINANCING ACTIVITIES
Proceeds from bank overdraft		446
Proceeds from allocation shares	1,000
Proceeds from sale of common stock		13,500
Professional fees related to sale of common stock		-13,500
Loans from related party	15,075	27,483
Net cash (used) by financing activities	16,075	27,929
NET INCREASE (DECREASE) IN CASH
CASH
Beginning of period
End of period
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid
Income taxes paid
NONCASH INVESTING
Acquisition of investments in exchange for common stock	6
Stock based compensation - prepaid financing costs	$15,000

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDER'S DEFICIT (USD $)	Common Stock	Allocation Shares	Additional Paid-In Capital	Deficit Accumulated During the Development Stage	Total
Beginning Balance, Amount at Jan. 22, 2013
Beginning Balance, Shares at Jan. 22, 2013
Allocation shares, Shares		1,000			1,000
Shares issued for services at $0.0000069 per share, Shares	76,875,000
Shares issued for services at $0.0000069 per share, Amount	7		14,999		15,006
Net loss				-26,674	-26,674
Ending Balance, Amount at Dec. 31, 2013	7	1,000	14,999	-26,674	-10,668
Ending Balance, Shares at Dec. 31, 2013	76,875,000
Shares issued for services at $0.013333 per share, net $13,500 professional fees, Shares	1,012,500
Net loss				-178,046	-178,046
Ending Balance, Amount at Dec. 31, 2014	$7	$1,000	$14,999	($204,720)	($188,714)
Ending Balance, Shares at Dec. 31, 2014	77,887,500

ORGANIZATION_AND_NATURE_OF_BUS

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2014
Organization And Nature Of Business
NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS	1847 Holdings LLC was formed under the laws of the State of Delaware on January 22, 2013. We are in the business of acquiring small to medium size businesses in a variety of different industries. To date, we have consummated one acquisition. Our wholly-owned subsidiary acquired a 50% interest in each two consulting firms previously controlled by our Chief Executive Officer.
	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, 1847 Management Services, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation
	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted a calendar year end.
	Stock Split
	On July 2, 2014, the Company amended the Operating Agreement of 1847 Holdings LLC to effect a stock split of its outstanding and authorized shares of common shares at a ratio of 75 for 1 (the “Stock Split”).
	As a result of the Stock Split, the Company’s authorized shares of common stock were increased from 50,000,000 to 500,000,000 shares. On July 2, 2014, the Company’s issued and outstanding shares of common stock were increased from 1,038,050 to 77,853,750 shares, all with a par value of $0.001. Accordingly, all share and per share information has been restated to retroactively show the effect of the Stock Split.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash and cash equivalents and amounts due to shareholder. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
	Income Taxes
	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Revenue Recognition
	Revenue will be recognized when it is realized or realizable and earned. Specifically, revenue will be recognized when all of the following criteria are met: (1) Persuasive evidence of an arrangement exists; (2) Service has occurred, customer acceptance has been achieved; (3) Our selling price to the buyer is fixed and determinable; and (4) Collection is reasonably assured. The Company recognizes revenue when services have been provided and collection is reasonably assured.
	Stock-Based Compensation
	Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
	Basic Income (Loss) Per Share
	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common share equivalents outstanding as of December 31, 2014.
	Comprehensive Income
	The Company has established standards for reporting and display of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Shareholders’ Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.
	Recent Accounting Pronouncements
	ASU 2014-10, Development Stage Entities
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2014
Going Concern
NOTE 3 - GOING CONCERN	The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern. The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.
	Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2014
Investments
NOTE 4 - INVESTMENTS	On September 15, 2013, 1847 Management Services, Inc., the Company's wholly owned subsidiary, acquired a 50% interest in each of PPI Management Group, LLC and Christals Management LLC from our Chief Executive Officer and controlling shareholder, Ellery W. Roberts. In connection with the acquisition of such equity interests from Mr. Roberts, we issued to Mr. Roberts 65,625,000 of our common shares pursuant to a securities purchase agreement.

RELATED_PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2014
Related Parties
NOTE 5 - RELATED PARTIES	Management Services Agreement
	The company and our manager have entered into a management services agreement on April 15, 2013, pursuant to which we are required to pay our manager a quarterly management fee equal to 0.5% (2.0% annualized) of our company’s adjusted net assets for services performed. On September 15, 2013, we entered into an amendment to our management services agreement that provides that in lieu of paying a quarterly management fee under the management services agreement based upon the adjusted net assets of our management consulting business, we will pay our manager a flat quarterly fee equal to $43,750. This amendment only applies to our management consulting business and will not apply to any businesses that we acquire in the future.
	Advances
	From time to time, the Company has received advances from certain of its officers and related parties to meet short-term working capital needs. For the years ended December 31, 2014 and 2013, a total of $42,558 and $15,075 advances from related parties is outstanding, respectively. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2014
Equity
NOTE 6 - EQUITY	Allocation shares
	As of December 31, 2014 and 2013, the Company had authorized and outstanding 1,000 allocation shares. These Allocation Shares do not entitle the holder thereof to vote on any matter relating to the Company other than in connection with amendments to the Company’s operating agreement and in connection with certain other corporate transactions as specified in the Company’s operating agreement.
	Our manager owns 100% of the allocation shares of our company, which are a separate class of limited liability company interests that, together with the common shares, will comprise all of the classes of equity interests of our company. Our manager received the allocation shares with its initial capitalization of our company. The allocation shares generally will entitle our manager to receive a 20% profit allocation as a form of incentive designed to align the interests of our manager with those of our shareholders. Profit allocation has two components: an equity-based component and a distribution-based component. The equity-based component will be paid when the market for our shares appreciates, subject to certain conditions and adjustments. The distribution-based component will be paid when the distributions we pay to our shareholders exceed an annual hurdle rate of 8.0%, subject to certain conditions and adjustments. While the equity-based component and distribution-based component are interrelated in certain respects, each component may independently result in a payment of profit allocation if the relevant conditions to payment are satisfied.
	The 1,000 allocation shares are issued and outstanding and held by our manager, which is controlled by Mr. Roberts, our chief executive officer and controlling shareholder..
	Common shares
	The Company has authorized 500,000,000 common shares as of December 31, 2014 and 2013 and the Company had 77,887,500 and 76,875,000 common shares issued and outstanding, respectively. The common shares entitle the holder thereof to one vote per share on all matters coming before the shareholders of our company for a vote.
	During the year ended December 31, 2014, the Company issued the following equity instruments:
	·	In June and July, 2014, the Company sold a total of 1,012,500 shares of common stock for gross proceeds from our initial public offering in the amount of $13,500, not including accounting, legal, transfer agent, and other offering expenses. Including such expenses, estimated net expenses of the IPO were $47,568.
	During the ended December 31, 2013, the Company issued the following equity instruments:
	·	In September 2013, the Company entered into securities purchase agreements, pursuant to which the Company issued 65,625,000 common shares, in exchange for a 50% interest in each of PPI Management Group, LLC and Christals Management LLC from our Chief Executive Officer and controlling shareholder, Ellery W. Roberts.
	·	In September 2013, the Company issued 11,250,000 common shares for professional services. The Company recognized the fair market value of $15,000 as a deferred financing cost.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments And Contingencies
NOTE 7 - COMMITMENTS AND CONTINGENCIES	The Company neither owns nor leases any real or personal property. An office space has been leased on a month by month basis.
	The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Taxes
NOTE 8 - INCOME TAXES	As of December 31, 2014 and 2013, the Company had net operating loss carry forwards of approximately $204,721 and $26,674, respectively, that may be available to reduce future years’ taxable income in varying amounts through 2034. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
	The provision for Federal income tax consists of the following:
		December 31,			December 31,
		2014			2013
	Federal income tax benefit attributable to:
	Current Operations	$	60,536		$	10,523
	Less: valuation allowance		(60,536	)		(10,523	)
	Net provision for Federal income taxes	$	-		$	-
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:
		December 31,			December 31,
		2014			2013
	Deferred tax asset attributable to:
	Net operating loss carryover	$	71,059		$	10,523
	Less: valuation allowance		(71,059	)		(10,523	)
	Net deferred tax asset	$	-		$	-
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events
NOTE 9 - SUBSEQUENT EVENTS	In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to December 31, 2014 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements other than those specified below.
	On March 6, 2015, Monrovia Money Train, Inc. (“Monrovia Money Train”), a subsidiary of the Company, entered into a Membership Interest Purchase Agreement (the “Purchase Agreement”) with Jarrod Clarke and Jarrod Clarke Holdings, Inc. (collectively, the “Sellers”), as well as Money Train Title Loans and on Track LLC (collectively, the “Seller Companies”). Under the Purchase Agreement, Monrovia Money Train agreed to acquire all of the membership interests of the Seller Companies from the Sellers in consideration for $55,000 for each 1% membership interest of both Companies, for an aggregate purchase price for all of the interests of the Seller Companies of (a) $4,500,000 in cash, plus (b) $1,000,000 worth of common shares of the Company. The purchase price is subject to a post-closing working capital adjustment provision. Under this provision, the cash portion of the purchase price will be adjusted upward or downward if the final certified audited consolidated balance sheet of the Seller Companies as of the closing date is higher or lower than the preliminary certified unaudited consolidated balance sheet as of the closing date, respectively. The cash portion of the purchase price will also be decreased by the amount of any outstanding indebtedness of the Seller Companies as of the closing date. The parties to the Purchase Agreement also made customary representations and warranties and agreed upon customary covenants, agreements and conditions to closing. Among the conditions to closing are the conditions that the Seller Companies obtain any landlord consents for each lease to real property held by the Seller Companies and any other necessary third-party consents to the transaction, and that Monrovia Money Train obtain all necessary financing to consummate the transaction and fund the Seller Companies’ working capital requirements. The parties anticipate that the closing will occur by May 1, 2015. If the Purchase Agreement is not closed within 90 days of its effective date, either party may generally terminate the Purchase Agreement. The Purchase Agreement may also generally be terminated by either party if the other party breaches a material representation or closing condition.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies Policies
Basis of Presentation	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
Accounting Basis	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted a calendar year end.
Stock Split	On July 2, 2014, the Company amended the Operating Agreement of 1847 Holdings LLC to effect a stock split of its outstanding and authorized shares of common shares at a ratio of 75 for 1 (the “Stock Split”).
	As a result of the Stock Split, the Company’s authorized shares of common stock were increased from 50,000,000 to 500,000,000 shares. On July 2, 2014, the Company’s issued and outstanding shares of common stock were increased from 1,038,050 to 77,853,750 shares, all with a par value of $0.001. Accordingly, all share and per share information has been restated to retroactively show the effect of the Stock Split.
Cash and cash equivalents	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.
Fair Value of Financial Instruments	The Company’s financial instruments consist of cash and cash equivalents and amounts due to shareholder. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Income Taxes	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue will be recognized when it is realized or realizable and earned. Specifically, revenue will be recognized when all of the following criteria are met: (1) Persuasive evidence of an arrangement exists; (2) Service has occurred, customer acceptance has been achieved; (3) Our selling price to the buyer is fixed and determinable; and (4) Collection is reasonably assured. The Company recognizes revenue when services have been provided and collection is reasonably assured.
Stock-Based Compensation	Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Basic Income (Loss) Per Share	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common share equivalents outstanding as of December 31, 2014.
Comprehensive Income	The Company has established standards for reporting and display of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Shareholders’ Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.
Recent Accounting Pronouncements	ASU 2014-10, Development Stage Entities
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Summary of income tax provision (benefit)	The provision for Federal income tax consists of the following:
		December 31,			December 31,
		2014			2013
	Federal income tax benefit attributable to:
	Current Operations	$	60,536		$	10,523
	Less: valuation allowance		(60,536	)		(10,523	)
	Net provision for Federal income taxes	$	-		$	-
Deferred tax asset and liabilities	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:
		December 31,			December 31,
		2014			2013
	Deferred tax asset attributable to:
	Net operating loss carryover	$	71,059		$	10,523
	Less: valuation allowance		(71,059	)		(10,523	)
	Net deferred tax asset	$	-		$	-

RELATED_PARTIES_Details_Narrat

RELATED PARTIES (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Related Parties Details Narrative
Advances, related party	$42,558	$15,075

EQUITY_Details_Narrative

EQUITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Equity Details Narrative
Allocation shares, issued	1,000	1,000
Allocation shares, outstanding	1,000	1,000
Common shares,authorized	500,000,000	500,000,000
Common shares, issued	77,887,500	76,875,000
Common shares, outstanding	77,887,500	76,875,000
Common stock sold	1,012,500
Initial public offering amount	$13,500
Estimated net expenses	47,568
Common shares, issued in securities purchase agreements		65,625,000
Percentage interest in securities purchase agreements		50.00%
Common shares for professional services		11,250,000
Deferred financing cost		$15,000

INCOME_TAXES_Details

INCOME TAXES (Details ) (USD $)	11 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Federal income tax benefit attributable to:
Current Operations		$60,536	$10,523
Less: valuation allowance		-60,536	-10,523
Net provision for Federal income taxes

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax asset attributable to:
Net operating loss carryover	$71,059	$10,523
Less: valuation allowance	-71,059	-10,523
Net deferred tax asset

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Details Narrative
Net operating loss carry forwards	$204,721	$26,674
Net operating loss carry forwards, expiration date	2034