Mirage Energy (MRGE) 10-K 29 Oct 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2015	Oct. 26, 2015	Jan. 31, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	BRIDGEWATER PLATFORMS INC.
Entity Central Index Key	1,623,360
Trading Symbol	bwpi
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--07-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		8,333,346
Entity Public Float			$ 0
Document Type	10-K
Document Period End Date	Jul. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Current Assets
Cash and cash equivalents	$ 26,253	$ 4,925
TOTAL ASSETS	26,253	4,925
Current Liabilities
Accounts payable and accrued liabilities	2,050	4,291
Other payable	10,000
TOTAL LIABILITIES	12,050	4,291
STOCKHOLDERS' EQUITY
Common stock, par value $0.001, 75,000,000 shares authorized, 8,333,346 and 2,500, 000 shares issued and outstanding, respectively	8,333	2,500
Additional paid-in capital	63,237	2,500
Accumulated deficit	(56,537)	(4,366)
Accumulated other comprehensive loss	(830)
TOTAL STOCKHOLDERS' EQUITY	14,203	634
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 26,253	$ 4,925

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jul. 31, 2015	Jul. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	8,333,346	2,500,000
Common stock, shares outstanding	8,333,346	2,500,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended	12 Months Ended
	Jul. 31, 2014	Jul. 31, 2015
Income Statement [Abstract]
REVENUES		$ 15,835
COST OF GOODS SOLD		9,107
GROSS PROFIT		6,728
OPERATING EXPENSES
General and administrative expenses	$ 866	14,197
Professional fees	3,500	34,702
Total Operating Expenses	4,366	48,899
OTHER EXPENSES
Other expenses		10,000
LOSS BEFORE INCOME TAXES	$ (4,366)	$ (52,171)
Provision for income taxes
NET LOSS	$ (4,366)	$ (52,171)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustments		(830)
TOTAL COMPREHENSIVE LOSS	$ (4,366)	$ (53,001)
Basic and Diluted Loss per Common Share (in dollars per share)	$ 0	$ (0.01)
Basic and Diluted Weighted Average Common Shares Outstanding (in shares)	2,500,000	5,465,757

Statements of Stockholders' Equ

Statements of Stockholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total
Balance at May. 06, 2014
Balance (in shares) at May. 06, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for cash at $0.002 per share	$ 2,500	$ 2,500			$ 5,000
Common shares issued for cash at $0.002 per share (in shares)	2,500,000
Net loss			$ (4,366)		(4,366)
Balance at Jul. 31, 2014	$ 2,500	2,500	(4,366)		$ 634
Balance (in shares) at Jul. 31, 2014	2,500,000				2,500,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for cash at $0.002 per share	$ 2,500	2,500			$ 5,000
Common shares issued for cash at $0.002 per share (in shares)	2,500,000
Common shares issued for cash at $0.015 per share	$ 3,333	46,667			50,000
Common shares issued for cash at $0.015 per share (in shares)	3,333,346
Contributed Services		11,570			11,570
Net loss			(52,171)		(52,171)
Foreign currency translation adjustments				$ (830)	(830)
Balance at Jul. 31, 2015	$ 8,333	$ 63,237	$ (56,537)	$ (830)	$ 14,203
Balance (in shares) at Jul. 31, 2015	8,333,346				8,333,346

Statements of Stockholders' Eq6

Statements of Stockholders' Equity (Parentheticals) - $ / shares	Jul. 31, 2015	Jul. 31, 2014
Statement of Stockholders' Equity [Abstract]
Common shares issued price per share	$ 0.002	$ 0.002
Common shares issued price per share	$ 0.015

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	3 Months Ended	12 Months Ended
	Jul. 31, 2014	Jul. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,366)	$ (52,171)
Adjustments to reconcile net loss to net cash from operating activities:
Contributed services		11,570
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	4,291	(2,241)
Other Payable		10,000
Net cash used in operating activities	(75)	(32,842)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock for cash	5,000	55,000
Net cash provided by financing activities	5,000	55,000
Effects on changes in foreign exchange rate		(830)
Net increase in cash and cash equivalents	4,925	21,328
Cash and cash equivalents - beginning of period		4,925
Cash and cash equivalents - end of period	$ 4,925	$ 26,253
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Jul. 31, 2015
Organization And Description Of Business [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Bridgewater Platforms Inc. (the "Company") is a Nevada corporation incorporated on May 6, 2014. It is based in Las Vegas, NV, USA, and the Company's fiscal year end is July 31. On May 20, 2014, the Company incorporated its wholly owned Canadian subsidiary, Bridgewater Construction Ltd. in Etobicoke, Ontario. The Company intends to develop a modular pool-covering system to install a secure platform each fall that can be walked on and used for whatever purpose the homeowner desires. Each platform will be custom-made from sturdy recycled materials, and when not in use, the company will come back each spring, dissemble, and store the platform at its own secure facility. To date, the Company's activities have been limited to provide construction service to local residents, its formation and the raising of equity capital.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. Basis of Consolidation These financial statements include the accounts of the Company and its wholly-owned subsidiary, Bridgewater Construction Ltd., All material intercompany balances and transactions have been eliminated. Foreign Currency Translation and Re-measurement The Company's functional and reporting currency is the U.S. dollar. The Company's subsidiary's functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, "Translation of Financial Statements," as follows: i) Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date. ii) Non-monetary assets and liabilities and equity at historical rates. iii) Revenue and expense items at the average rate of exchange prevailing during the period. Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders' equity as a component of comprehensive income or loss. Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income. For foreign currency transactions, the Company translates these amounts to the Company's functional currency at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.$830 other comprehensive losses were recorded during the year ended July 31, 2015. 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $26,253 and $4,925 cash at July 31, 2015 and 2014, respectively. Accounts Receivable The Company's accounts receivable consists of trade receivables from customers. The Company evaluates the collectability of its accounts receivable on an on-going basis and write off the amount when it is considered to be uncollectible. The Company does not have allowance for doubtful accounts. As of July 31, 2015 and 2014, the Company had $0 in accounts receivable. Financial Instruments The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Concentrations of Credit Risk The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents, accounts receivable. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company evaluates the collectability of its accounts receivable on an on-going basis and request deposits whenever it is necessary. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Revenue Recognition The Company will recognize revenue from the sale of products and services in accordance with ASC 605,"Revenue Recognition." The Company will recognize revenue only when all of the following criteria have been met: i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collectability is reasonably assured. Start-Up Costs In accordance with ASC 720, "Start-up Costs", the Company expenses all costs incurred in connection with the start-up and organization of the Company. Share-based Expenses ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. There were no share-based expenses for the period ended July 31, 2015 and 2014. Deferred Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740 "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of July 31, 2015 and 2014. Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Related Parties The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See Note 6. Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of July 31, 2015. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since and their potential effect on our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's consolidated financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2015
Going Concern [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company's consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

EQUITY

EQUITY	12 Months Ended
	Jul. 31, 2015
Equity [Abstract]
EQUITY	NOTE 4 - EQUITY Authorized Stock The Company has authorized 75,000,000 common shares with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. Common Shares On May 6, 2014, the Company issued 2,500,000 common shares to an officer and director at $0.002 per share for $5,000 cash. On September 26, 2014, the Company issued 2,500,000 common shares to an officer and director at $0.002 per share for $5,000 cash. On April 30, 2015, the Company issued 3,333,346 common shares to 29 unaffiliated investors at $0.015 per share for $50,000 through the Company’s initial public offering. The Company's initial public offering was closed on June 8, 2015 and no additional funds will be raised from this initial offering. Other During the year ended July 31, 2015, the officers of the Company contributed services valued at $11,570, recognized as contributed capital.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Jul. 31, 2015
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	NOTE 5 - PROVISION FOR INCOME TAXES The Company provides for income taxes under ASC 740, "Income Taxes”. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. It also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company is subject to taxation in the United States and certain state jurisdictions. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons: May 6, 2014 Year Ended (Inception) to July 31, 2015 July 31, 2014 Income tax expense at statutory rate $ (14,339 ) $ (1,484 ) Valuation allowance 14,339 1,484 Income tax expense $ - $ - Net deferred tax assets consist of the following components as of: July 31, 2015 July 31, 2014 NOL Carryover $ 15,823 $ 1,484 Valuation allowance (15,823 ) (1,484 ) Net deferred tax asset $ - $ - Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $46,537, which expire commencing in fiscal 2032, for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS On May 6, 2014, the company issued 2,500,000 shares to an officer and director at $0.002 per are for $5,000 cash. On September 26, 2014, the company issued 2,500,000 shares to an officer and director at $0.002 per are for $5,000 cash. The Company does not have employment contracts with its key employees, who are the controlling shareholders and are officers and directors of the Company. The Company is estimating the cost of services and labor provided to the Company in the production of its revenue and administrative costs. Expense is calculated based on a normalized salary, allocated to the time provided to the Company. The computation has been allocated to the production costs and administrative services provided, in the amount of $4,440 and $7,560 for the year ended July 31, 2015, respectively. These amounts may change significantly as business expands. The total services of $12,000, for the year ended July 31, 2015, $430 was paid to the officer and $11,570 was contributed by the officers and recognized as a contribution to equity. The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the officers and directors of the Company to use at no charge. The amounts and terms of the above transactions may not necessarily be indicative of the amounts and terms that would have been incurred had comparable transactions been entered into with independent third parties.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jul. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 - COMMITMENTS AND CONTINGENCIES The Company has no commitments or contingencies as of July 31, 2015 and 2014. From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company's financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.
Basis of Consolidation	Basis of Consolidation These financial statements include the accounts of the Company and its wholly-owned subsidiary, Bridgewater Construction Ltd., All material intercompany balances and transactions have been eliminated.
Foreign Currency Translation and Re-measurement	Foreign Currency Translation and Re-measurement The Company's functional and reporting currency is the U.S. dollar. The Company's subsidiary's functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, "Translation of Financial Statements," as follows: i) Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date. ii) Non-monetary assets and liabilities and equity at historical rates. iii) Revenue and expense items at the average rate of exchange prevailing during the period. Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders' equity as a component of comprehensive income or loss. Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income. For foreign currency transactions, the Company translates these amounts to the Company's functional currency at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.$830 other comprehensive losses were recorded during the year ended July 31, 2015.
Use of Estimates	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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $26,253 and $4,925 cash at July 31, 2015 and 2014, respectively.
Accounts Receivable	Accounts Receivable The Company's accounts receivable consists of trade receivables from customers. The Company evaluates the collectability of its accounts receivable on an on-going basis and write off the amount when it is considered to be uncollectible. The Company does not have allowance for doubtful accounts. As of July 31, 2015 and 2014, the Company had $0 in accounts receivable.
Financial Instruments	Financial Instruments The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents, accounts receivable. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company evaluates the collectability of its accounts receivable on an on-going basis and request deposits whenever it is necessary. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Revenue Recognition	Revenue Recognition The Company will recognize revenue from the sale of products and services in accordance with ASC 605,"Revenue Recognition." The Company will recognize revenue only when all of the following criteria have been met: i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collectability is reasonably assured.
Start-Up Costs	Start-Up Costs In accordance with ASC 720, "Start-up Costs", the Company expenses all costs incurred in connection with the start-up and organization of the Company.
Share-based Expenses	Share-based Expenses ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. There were no share-based expenses for the period ended July 31, 2015 and 2014.
Deferred Income Taxes and Valuation Allowance	Deferred Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740 "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of July 31, 2015 and 2014.
Net Loss Per Share of Common Stock	Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
Related Parties	Related Parties The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See Note 6.
Commitments and Contingencies	Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of July 31, 2015.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since and their potential effect on our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's consolidated financial statements.

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	May 6, 2014 Year Ended (Inception) to July 31, 2015 July 31, 2014 Income tax expense at statutory rate $ (14,339 ) $ (1,484 ) Valuation allowance 14,339 1,484 Income tax expense $ - $ -
Schedule of components of net deferred tax assets	July 31, 2015 July 31, 2014 NOL Carryover $ 15,823 $ 1,484 Valuation allowance (15,823 ) (1,484 ) Net deferred tax asset $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Accounting Policies [Abstract]
Other comprehensive losses	$ (830)
Cash and cash equivalents	26,253	$ 4,925
Accounts receivable	$ 0	$ 0

EQUITY (Detail Textuals)

EQUITY (Detail Textuals)	May. 06, 2014USD ($)$ / sharesshares	Apr. 30, 2015USD ($)Investor$ / sharesshares	Sep. 26, 2014USD ($)$ / sharesshares	Jul. 31, 2014USD ($)$ / sharesshares	Jul. 31, 2015USD ($)$ / sharesshares
Stockholders Equity Note [Line Items]
Common stock, shares authorized (in shares) | shares				75,000,000	75,000,000
Common stock, par value (in dollars per share) | $ / shares				$ 0.001	$ 0.001
Common stock, voting rights					One vote
Stock issued for cash value				$ 5,000	$ 5,000
Contributed capital and expense					$ 11,570
Common Stock | Officer and Director
Stockholders Equity Note [Line Items]
Shares issued for cash (in shares) | shares	2,500,000		2,500,000
Stock issued per share amount (in dollars per share) | $ / shares	$ 0.002		$ 0.002
Stock issued for cash value	$ 5,000		$ 5,000
Common Stock | Unaffiliated investors
Stockholders Equity Note [Line Items]
Shares issued for cash (in shares) | shares		3,333,346
Number of unaffiliated investor | Investor		29
Stock issued per share amount (in dollars per share) | $ / shares		$ 0.015
Stock issued for cash value		$ 50,000

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jul. 31, 2014	Jul. 31, 2015
Income Tax Disclosure [Abstract]
Income tax expense at statutory rate	$ (1,484)	$ (14,339)
Valuation allowance	$ 1,484	$ 14,339
Income tax expense

PROVISION FOR INCOME TAXES (D20

PROVISION FOR INCOME TAXES (Details 1) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Income Tax Disclosure [Abstract]
NOL Carryover	$ 15,823	$ 1,484
Valuation allowance	$ (15,823)	$ (1,484)
Net deferred tax asset

PROVISION FOR INCOME TAXES (D21

PROVISION FOR INCOME TAXES (Detail Textuals)	12 Months Ended
	Jul. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	34.00%
Net operating loss carry forwards	$ 46,537

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	May. 06, 2014	Sep. 26, 2014	Jul. 31, 2014	Jul. 31, 2015
Related Party Transaction [Line Items]
Recognized as contribution to equity				$ 11,570
Stock issued for cash value			$ 5,000	5,000
Production costs				4,440
Administrative services				7,560
Total services				12,000
Officer
Related Party Transaction [Line Items]
Payment to officer				430
Recognized as contribution to equity				$ 11,570
Common Stock | Officer and Director
Related Party Transaction [Line Items]
Shares issued for cash (in shares)	2,500,000	2,500,000
Stock issued per share amount (in dollars per share)	$ 0.002	$ 0.002
Stock issued for cash value	$ 5,000	$ 5,000