Jiucaitong (JCTG) 10-Q 20 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015
Document Information [Line Items]
Entity Registrant Name	Spirit International, Inc.
Entity Central Index Key	1610607
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	5,000,000
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$2,820	$2,410
Accounts receivable	0	500
Total current assets	2,820	2,910
TOTAL ASSETS	2,820	2,910
Current liabilities:
Accounts payable and accrued liabilities	0	2,407
Loan from related party	13,850	7,413
Other payables	75,000	75,000
Total Liabilities	88,850	84,820
Stockholder’s Deficit
Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,000,000 shares issued and outstanding as of March 31, 2015 and December 31, 2014	500	500
Accumulated deficit	-86,530	-82,410
Total Stockholder's Deficit	-86,030	-81,910
TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT	$2,820	$2,910

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Common Stock, Par or Stated Value Per Share	$0.00	$0.00
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	5,000,000	5,000,000
Common Stock, Shares, Outstanding	5,000,000	5,000,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	1 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2015
Revenue	$0	$0
General and administrative:-
Other costs	0	120
Professional fees:-
- Auditor’s fees	0	4,000
- Setup costs	599	0
Total operating expenses	-599	-4,120
Net loss	($599)	($4,120)
Weighted-average number of common shares outstanding - basic and diluted	5,000,000	5,000,000
Net loss per share - basic and diluted	$0	$0

STATEMENT_OF_CASH_FLOWS

STATEMENT OF CASH FLOWS (USD $)	1 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2015
Cash Flows from Operating Activities
Net loss	($599)	($4,120)
Changes in operating assets and liabilities:
Accounts receivable	0	500
Accounts payable and accrued liabilities	0	-2,407
Short term borrowings - related party	599	6,437
Net cash provided by operating activities	0	410
Cash Flows from Investing Activities	0	0
Cash Flows from Financing Activities	0	0
Increase in cash and cash equivalents	0	410
Cash and cash equivalents at beginning of the period	0	2,410
Cash and cash equivalents at end of the period	$0	$2,820

NATURE_OF_BUSINESS_AND_BASIS_O

NATURE OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF BUSINESS AND BASIS OF PRESENTATION
	Spirit International, Inc. (the “Company”) is a Nevada Corporation incorporated on March 10, 2014. The Company plans to market a unique brand and Australian whiskey for export to Western Europe and the Middle East.
	Basis of Presentation
	The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). These financial statements are presented in US dollars.
	Fiscal Year End
	The Corporation has adopted a fiscal year end of December 31.
	Unaudited Interim Financial Statements
	The interim financial statements of the Company as of March 31, 2015, and for the periods then ended are unaudited. However, in the opinion of management, the interim financial statements include all adjustments, consisting of only normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2015, and the results of its operations and its cash flows for the periods ended March 31, 2015. These results are not necessarily indicative of the results expected for the calendar year ending December 31, 2015. The accompanying financial statements and notes thereto do not reflect all disclosures required under accounting principles generally accepted in the United States. Refer to the Company’s audited financial statements as of December 31, 2014, filed with the SEC, for additional information, including significant accounting policies.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	The principal accounting policies are set out below, these policies have been consistently applied to the period presented, unless otherwise stated:
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 or revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Going concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As at March 31, 2015 the Company has an accumulated deficit from operations of $86,530 and has not earned sufficient revenues to cover operating costs and has a working capital deficit of $86,030. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending December 31, 2015.
	The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings.
	These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	Cash and cash equivalents
	Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.
	Intangible Assets
	Identifiable intangible assets with indefinite lives are not amortized, but instead are tested for impairment annually, or more frequently if circumstances indicate a possible impairment may exist. Intangible assets with estimable useful lives are amortized over their respective estimated useful lives, generally on a straight-line basis, and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable.
	Impairment of Long-Lived Assets
	The Company reviews indefinite intangible assets for impairment annually, if events or changes in circumstances indicate that the asset might be impaired. The carrying value of an intangible asset is assessed for impairment when anticipated future undiscounted cash flows from an intangible asset are estimated to be less than its carrying value. The amount of impairment loss recognized is the amount the carrying value exceeds its fair value. The initial determination and subsequent evaluation for impairment of acquired intangible assets requires management to make significant judgments and estimates. Subsequent reversal of a previously recognized impairment loss is prohibited.
	Property, plant and equipment
	The Company does not own any property, plant and equipment.
	Intellectual Properties
	The Company has adopted the provisions of ASC 350-50, Website Development Costs. All costs incurred during the planning phase of a website are expensed as research and development.
	Costs incurred in the development stage, including the purchase of a domain name, are capitalized and reviewed annually for impairment.
	Expenses subsequent to the launch will be expensed as research and development expenses. The Company will expense upgrades and revisions to its website as incurred.
	Once the website is available for use, the asset will be amortized over its useful life on a straight line basis, estimated to be 3 years, and is tested for impairment annually.
	Accounts Payable and Accrued Expenses
	Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.
	Revenue Recognition
	The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable and collectability of the selling price is reasonably assured.
	The Company recognizes revenues when title has passed to the customer, which is generally when products are shipped.
	Cost of Sales
	Cost of sales consists of the cost of merchandise sold to customers.
	Royalty Expense
	The Company recognizes royalties expenses according to its license and distribution agreement with New World Distilleries (Pty) Ltd. Royalties are based on 2% of gross profits from sales of the Blue Harbour Whiskey Brand. Royalties are expensed in the statements of operation in the period that the related revenues are recognized, in cost of goods sold.
	Income taxes
	Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	Earnings per share
	The Company computes net loss per share in accordance with ASC 260, "Earnings Per Share" ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise options granted to employees. As at March 31, 2015, the Company had no potentially dilutive shares.
	Fair Value of Financial Instruments
	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level.
	The following are the hierarchical levels of inputs to measure fair value:
	Level 1: Quoted prices in active markets for identical instruments;
	Level 2: Other significant observable inputs (including quoted prices in active markets for similar instruments);
	Level 3: Significant unobservable inputs (including assumptions in determining the fair value of certain investments).
	Recent Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 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. ASU 2014-10 eliminates several of the reporting requirements for development stage entities, including the requirement to present inception to date information in the statements of income, cash flows, and shareholder equity, and to label the financial statements as those of a development stage entity. ASU 2014-10 also clarifies that the guidance in Accounting Standards Codification ("ASC") Topic 275, "Risks and Uncertainties", is applicable to entities that have not commenced principal operations, and eliminates an exception to the sufficiency-of-equity risk criterion for development stage entities, and will require all reporting entities that have an interest in development stage enterprises to apply consistent consolidation guidance for variable interest entities. ASU 2014-10 is effective for all annual reporting periods beginning after December 15, 2014 and for interim reporting periods beginning after December 15, 2015, with early adoption permitted.
	Recently Adopted Accounting Pronouncements
	During 2014, the Company elected to early adopt Accounting Standards Update (“ASU”) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to development stage. We do not believe that the adoption of any other recently issued accounting pronouncements will have a significant impact on our financial position, results of operations, or cash flow.

PURCHASED_INTANGIBLE_ASSETS_NE

PURCHASED INTANGIBLE ASSETS, NET	3 Months Ended
	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
PURCHASED INTANGIBLE ASSETS, NET	NOTE 3 – PURCHASED INTANGIBLE ASSETS, NET
		As of March 31, 2015
		Gross Carrying Amount		Impairment		Net Carrying
						Amount
		$		$		$
	Unamortized intangible assets
	License and distribution rights for Blue Harbour Whiskey brand		75,000		-75,000		-
	Total purchased intangible assets		75,000		-75,000		-
	On June 30th, 2014 the Company, by directors resolution ratified the pre-incorporation contract signed with New World Distillery, for a license and distribution agreement for the Blue Harbour Whiskey brand. New World Distillery is an Australian whiskey distillery located in Melbourne Australia. The agreement gives the Company an exclusive rights to sell the Blue Harbour Whiskey brand in the Middle East and Europe. The license was purchased for US$75,000, including a royalty of 2% of the net profits of the licensee, which is deductible from the purchase price outstanding. The purchase price is payable on or before July 1st, 2015.
	The Company purchased the whiskey distribution rights from an Australian Whiskey Distillery, however to date sales consists only of the sale of samples. Due to the decline in forecasted revenue related to the acquired intangible asset, we recorded a $75,000 impairment charge for the 2014 fiscal year.

LOAN_FROM_RELATED_PARTY

LOAN FROM RELATED PARTY	3 Months Ended
	Mar. 31, 2015
Due to Related Parties, Current [Abstract]
LOAN FROM RELATED PARTY	NOTE 4 – LOAN FROM RELATED PARTY
		March 31		December 31
		2015		2014
		$		$
	Loan from related party		13,850		7,413
	The above loan is unsecured, bears no interest and has no set terms of repayment. This loan is repayable on demand.

OTHER_PAYABLE

OTHER PAYABLE	3 Months Ended
	Mar. 31, 2015
Other Liabilities Disclosure [Abstract]
OTHER PAYABLE	NOTE 5 – OTHER PAYABLE
		March 31		December 31
		2015		2014
		$		$
	Whiskey License and Distribution Agreement		75,000		75,000
	The above payable arose from the acquisition of a License Agreement purchased from New World Whiskey Distillery (Pty) Ltd (an Australian corporation) to sell and distribute Blue Harbour Whiskey in the Middle East and Europe. The payable is unsecured, bears no interest and is repayable on or before July 1st, 2015. As part of the agreement, the Company will pay 2% of any net business profits earned under this license agreement, which will be deducted from the outstanding balance owing.

STOCKHOLDERS_DEFICIT

STOCKHOLDER'S DEFICIT	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 6 – STOCKHOLDER’S DEFICIT
	Common Stock
	On October 11, 2014, the Company issued 5,000,000 shares of common stock to the director of the Company at a price of $0.0001 per share, for $500 cash.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES
	The Company accounts for income taxes under standards issued by the FASB. Under those standards, deferred tax assets and liabilities are recognized for future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such assets will not be realized through future operations.
	No provision for federal income taxes has been recorded due to the net operating loss carry forwards totaling approximately $11,530 as of March 31, 2015, that will be offset against future taxable income. The available net operating loss carry forwards will expire in various years 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 future tax loss carry forwards.
	The components of these differences are as follows:
		March 31			March 31,
		2015			2014
		$			$
	Net tax loss carry-forwards		4,120			599
	Statutory rate		15	%		15	%
	Expected tax recovery		618			90
	Change in valuation allowance		-618			-90
	Income tax provision		-			-
	Components of deferred tax assets:
	Non capital tax loss carry forwards		1,730			1,112
	Less: valuation allowance		-1,730			-1,112
	Net deferred tax asset		-			-

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS
	Details of transactions between the Company and related parties are disclosed below:
	The following entities have been identified as related parties :
	Zur Dadon - Director and greater than 10% stockholder
		March 31		December 31
		2015		2014
		$		$
	The following transactions were carried out with related parties:
	Balance sheets:
	Loan from related party		13,850		7,413
	From time to time, the director and stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – 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 additional material subsequent events to report.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 or revenues and expenses during the reporting period. Actual results could differ from those estimates.
Going concern	Going concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As at March 31, 2015 the Company has an accumulated deficit from operations of $86,530 and has not earned sufficient revenues to cover operating costs and has a working capital deficit of $86,030. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending December 31, 2015.
	The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings.
	These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Cash and cash equivalents	Cash and cash equivalents
	Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.
Intangible Assets	Intangible Assets
	Identifiable intangible assets with indefinite lives are not amortized, but instead are tested for impairment annually, or more frequently if circumstances indicate a possible impairment may exist. Intangible assets with estimable useful lives are amortized over their respective estimated useful lives, generally on a straight-line basis, and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
	The Company reviews indefinite intangible assets for impairment annually, if events or changes in circumstances indicate that the asset might be impaired. The carrying value of an intangible asset is assessed for impairment when anticipated future undiscounted cash flows from an intangible asset are estimated to be less than its carrying value. The amount of impairment loss recognized is the amount the carrying value exceeds its fair value. The initial determination and subsequent evaluation for impairment of acquired intangible assets requires management to make significant judgments and estimates. Subsequent reversal of a previously recognized impairment loss is prohibited.
Property, plant and equipment	Property, plant and equipment
	The Company does not own any property, plant and equipment.
Intellectual Properties	Intellectual Properties
	The Company has adopted the provisions of ASC 350-50, Website Development Costs. All costs incurred during the planning phase of a website are expensed as research and development.
	Costs incurred in the development stage, including the purchase of a domain name, are capitalized and reviewed annually for impairment.
	Expenses subsequent to the launch will be expensed as research and development expenses. The Company will expense upgrades and revisions to its website as incurred.
	Once the website is available for use, the asset will be amortized over its useful life on a straight line basis, estimated to be 3 years, and is tested for impairment annually.
Accounts Payable and Accrued Expenses	Accounts Payable and Accrued Expenses
	Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable and collectability of the selling price is reasonably assured.
	The Company recognizes revenues when title has passed to the customer, which is generally when products are shipped.
Cost of Sales	Cost of Sales
	Cost of sales consists of the cost of merchandise sold to customers.
Royalty Expense	Royalty Expense
	The Company recognizes royalties expenses according to its license and distribution agreement with New World Distilleries (Pty) Ltd. Royalties are based on 2% of gross profits from sales of the Blue Harbour Whiskey Brand. Royalties are expensed in the statements of operation in the period that the related revenues are recognized, in cost of goods sold.
Income taxes	Income taxes
	Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Earnings per share	Earnings per share
	The Company computes net loss per share in accordance with ASC 260, "Earnings Per Share" ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise options granted to employees. As at March 31, 2015, the Company had no potentially dilutive shares.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level.
	The following are the hierarchical levels of inputs to measure fair value:
	Level 1: Quoted prices in active markets for identical instruments;
	Level 2: Other significant observable inputs (including quoted prices in active markets for similar instruments);
	Level 3: Significant unobservable inputs (including assumptions in determining the fair value of certain investments).
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 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. ASU 2014-10 eliminates several of the reporting requirements for development stage entities, including the requirement to present inception to date information in the statements of income, cash flows, and shareholder equity, and to label the financial statements as those of a development stage entity. ASU 2014-10 also clarifies that the guidance in Accounting Standards Codification ("ASC") Topic 275, "Risks and Uncertainties", is applicable to entities that have not commenced principal operations, and eliminates an exception to the sufficiency-of-equity risk criterion for development stage entities, and will require all reporting entities that have an interest in development stage enterprises to apply consistent consolidation guidance for variable interest entities. ASU 2014-10 is effective for all annual reporting periods beginning after December 15, 2014 and for interim reporting periods beginning after December 15, 2015, with early adoption permitted.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements
	During 2014, the Company elected to early adopt Accounting Standards Update (“ASU”) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to development stage. We do not believe that the adoption of any other recently issued accounting pronouncements will have a significant impact on our financial position, results of operations, or cash flow.

PURCHASED_INTANGIBLE_ASSETS_NE1

PURCHASED INTANGIBLE ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets
		As of March 31, 2015
		Gross Carrying Amount		Impairment		Net Carrying
						Amount
		$		$		$
	Unamortized intangible assets
	License and distribution rights for Blue Harbour Whiskey brand		75,000		-75,000		-
	Total purchased intangible assets		75,000		-75,000		-

LOAN_FROM_RELATED_PARTY_Tables

LOAN FROM RELATED PARTY (Tables)	3 Months Ended
	Mar. 31, 2015
Due to Related Parties [Abstract]
Schedule Of Loan Due To Related Party
		March 31		December 31
		2015		2014
		$		$
	Loan from related party		13,850		7,413
	The above loan is unsecured, bears no interest and has no set terms of repayment. This loan is repayable on demand.

OTHER_PAYABLE_Tables

OTHER PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2015
Other Liabilities Disclosure [Abstract]
Other Current Liabilities		March 31		December 31
		2015		2014
		$		$
	Whiskey License and Distribution Agreement		75,000		75,000
	The above payable arose from the acquisition of a License Agreement purchased from New World Whiskey Distillery (Pty) Ltd (an Australian corporation) to sell and distribute Blue Harbour Whiskey in the Middle East and Europe. The payable is unsecured, bears no interest and is repayable on or before July 1st, 2015. As part of the agreement, the Company will pay 2% of any net business profits earned under this license agreement, which will be deducted from the outstanding balance owing.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of these differences are as follows:
		March 31			March 31,
		2015			2014
		$			$
	Net tax loss carry-forwards		4,120			599
	Statutory rate		15	%		15	%
	Expected tax recovery		618			90
	Change in valuation allowance		-618			-90
	Income tax provision		-			-
	Components of deferred tax assets:
	Non capital tax loss carry forwards		1,730			1,112
	Less: valuation allowance		-1,730			-1,112
	Net deferred tax asset		-			-

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]		March 31		December 31
		2015		2014
		$		$
	The following transactions were carried out with related parties:
	Balance sheets:
	Loan from related party		13,850		7,413

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Retained Earnings (Accumulated Deficit)	($86,530)	($82,410)
Cash, FDIC Insured Amount	250,000
Working capital deficit	$86,030
Percentage of Royalties In Gross Profit	2.00%
Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life	3 years

PURCHASED_INTANGIBLE_ASSETS_NE2

PURCHASED INTANGIBLE ASSETS, NET (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	$75,000
Impairment	-75,000
Net Carrying Amount	0
License and Distribution Rights [Member]
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	75,000
Impairment	-75,000	75,000
Net Carrying Amount	$0

PURCHASED_INTANGIBLE_ASSETS_NE3

PURCHASED INTANGIBLE ASSETS, NET (Details Textual) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Indefinite-lived Intangible Assets [Line Items]
Percentage of Royalty On Net Profits	2.00%
Impairment	($75,000)
Licensing Agreements [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets Acquired	75,000
License and Distribution Rights [Member]
Indefinite-lived Intangible Assets [Line Items]
Impairment	($75,000)	$75,000

LOAN_FROM_RELATED_PARTY_Detail

LOAN FROM RELATED PARTY (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Loan from related party	$13,850	$7,413

OTHER_PAYABLE_Details

OTHER PAYABLE (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Other Liabilities, Current	$75,000	$75,000
Whiskey License and Distribution Agreement [Member]
Other Liabilities, Current	$75,000	$75,000

OTHER_PAYABLE_Details_Textual

OTHER PAYABLE (Details Textual) (Whiskey License and Distribution Agreement [Member])	3 Months Ended
	Mar. 31, 2015
Whiskey License and Distribution Agreement [Member]
Percentage of Profit	2.00%

STOCKHOLDERS_DEFICIT_Details_T

STOCKHOLDER'S DEFICIT (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Oct. 11, 2014
Common Stock, Shares, Issued	5,000,000	5,000,000
Common Stock, Par or Stated Value Per Share	$0.00	$0.00
Common Stock, Value, Issued	$500	$500
Director [Member]
Common Stock, Shares, Issued			5,000,000
Common Stock, Par or Stated Value Per Share			$0.00
Common Stock, Value, Issued			$500

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Net tax loss carry-forwards	$4,120	$599
Statutory rate	15.00%	15.00%
Expected tax recovery	618	90
Change in valuation allowance	-618	-90
Income tax provision	0	0
Components of deferred tax assets:
Non capital tax loss carry forwards	1,730	1,112
Less: valuation allowance	-1,730	-1,112
Net deferred tax asset	$0	$0

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015
Operating Loss Carryforwards	$11,530
Operating Loss Carryforwards Expiration Year	2034

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Balance sheets:
Loan from related party	$13,850	$7,413

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details Textual)	3 Months Ended
	Mar. 31, 2015
Percentage Of Stock Held By Director	greater than 10%