Document and Entity Information
Document and Entity Information - shares | 9 Months Ended | |
Sep. 30, 2016 | Nov. 09, 2016 | |
Document And Entity Information | ||
Entity Registrant Name | Tech Central, Inc. | |
Entity Central Index Key | 1,639,874 | |
Document Type | 10-Q | |
Document Period End Date | Sep. 30, 2016 | |
Amendment Flag | false | |
Current Fiscal Year End Date | --12-31 | |
Is Entity a Well-known Seasoned Issuer? | No | |
Is Entity a Voluntary Filer? | No | |
Is Entity's Reporting Status Current? | Yes | |
Entity Filer Category | Smaller Reporting Company | |
Entity Common Stock, Shares Outstanding | 8,836,250 | |
Document Fiscal Period Focus | Q3 | |
Document Fiscal Year Focus | 2,016 |
Balance Sheet (Unaudited)
Balance Sheet (Unaudited) - USD ($) | Sep. 30, 2016 | Dec. 31, 2015 |
Current Assets | ||
Cash | $ 70,011 | $ 74,799 |
Accounts receivable | 25,000 | 25,000 |
Total Current Assets | 95,011 | 99,799 |
Other Assets | ||
Film Equipment | 22,884 | 22,884 |
Accumulated Depreciation | (4,718) | (1,286) |
Total Other Assets | 18,166 | 21,598 |
Total Assets | 113,177 | 121,397 |
Current Liabilities | ||
Accounts payable | 15,000 | 15,000 |
Income Tax | 5,775 | 6,836 |
Total Current Liabilities | 20,775 | 21,836 |
Total Liabilities | 20,775 | 21,836 |
Commitments and Contingencies | ||
Stockholders' Equity (Deficit) | ||
Common stock $0.001 par value 75,000,000 shares authorized 8,836,250 shares issued and outstanding at September 30, 2016 and December 31, 2015 | 8,837 | 8,837 |
Paid in Capital | 51,988 | 51,988 |
Retained Earnings | 31,577 | 38,736 |
Total Stockholders' Equity | 92,402 | 99,561 |
Total Liabilities and Stockholders' Equity | $ 113,177 | $ 121,397 |
Balance Sheet (Unaudited) (Pare
Balance Sheet (Unaudited) (Parenthetical) - $ / shares | Sep. 30, 2016 | Dec. 31, 2015 |
Statement of Financial Position [Abstract] | ||
Common stock par value | $ .001 | $ 0.001 |
Common stock shares authorized | 75,000,000 | 75,000,000 |
Common stock shares issued | 8,836,250 | 8,836,250 |
Common stock shares outstanding | 8,836,250 | 8,836,250 |
Statements of Operations (Unaud
Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | ||
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
Revenue | ||||
Sales | $ 12,692 | $ 44,500 | $ 39,392 | $ 98,500 |
Total Revenue | 12,692 | 44,500 | 39,392 | 98,500 |
Cost of Goods Sold | 13,250 | |||
Gross Profit | 12,692 | 44,500 | 39,392 | 85,250 |
Operating Expenses | ||||
Depreciation and amortization | 1,144 | 933 | 3,432 | 933 |
Computer and Internet Expense | 513 | 867 | 513 | |
Equipment/Filming | 5,000 | |||
Professional Fees | 7,500 | 7,375 | 12,800 | 13,875 |
Marketing Expense | 21,660 | 20,500 | 22,470 | 25,000 |
General & Administrative | 7,235 | 1,448 | 7,959 | 1,674 |
Travel | 83 | 83 | ||
Total Expenses | 37,622 | 30,769 | 47,611 | 46,995 |
Net Operating Income(Loss) | (24,930) | 13,731 | (8,219) | 38,255 |
Other Income/Expense | ||||
Income tax | 3,568 | (2,060) | 1,061 | (5,738) |
Total other income/Expense | 3,568 | (2,060) | 1,061 | (5,738) |
Net Income | $ (21,362) | $ 11,671 | $ (7,158) | $ 32,517 |
Basic and Diluted Loss Per Common Share | ||||
Weighted Average Shares Outstanding | 8,836,250 | 6,276,780 | 8,836,250 | 6,276,780 |
Statements of Cash Flows (Unaud
Statements of Cash Flows (Unaudited) - USD ($) | 9 Months Ended | |
Sep. 30, 2016 | Sep. 30, 2015 | |
Cash Flows from Operating Activities | ||
Net Income (loss) | $ (7,158) | $ 32,517 |
Adjustments to Reconcile Net Loss To Net Cash Provided by (Used In) Operating Activities: | ||
Accounts receivable | (25,000) | |
Accounts payable | 20,000 | |
Stock for Services | 19,975 | |
Income Tax Payable | (1,061) | 5,738 |
Depreciation Expense | 3,432 | 933 |
Net Cash Provided (used in) by Operating Activities | (4,787) | 54,163 |
Cash Flows From Investing Activities | ||
Film Equipment | (21,225) | |
Net Cash Provided (used in) by Investing Activities | (21,225) | |
Net Cash Provided by Financing Activities | ||
Proceeds from Issuance of Common Stock | 34,750 | |
Net Cash Provided by Financing Activities | 34,750 | |
Increase (Decrease) in Cash | (4,787) | 67,688 |
Cash at Beginning of Period | 74,799 | 210 |
Cash at End of Period | 70,011 | 67,898 |
Cash paid for Interest | ||
Cash paid for income taxes |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
Sep. 30, 2016 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying financial statements follows. BUSINESS Tech Central, Inc. ("TCI") was incorporated under the laws of the State of Wyoming on April 30, 2014. TCI was formed as a Media Company engaging in 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 for interim financial information and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. They do not include all information and footnotes necessary for a fair presentation of financial position, results of operations and cash flows in conformity with U.S. GAAP for complete financial statements. Certain information and note disclosures normally included in audited financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of management, all adjustments (consisting of normal recurring adjustments and accruals) considered necessary for a fair presentation of the results of operations for the period presented have been included in the interim period. The operating results for the nine-month period ended September 30, 2016 are not necessarily indicative of the results to be expected for the entire year ending December 31, 2016 or for any future period. These unaudited condensed financial statements and notes should be read in conjunction with the financial statements and related notes contained in the Company's S-1 Registration Statement filed on July 8, 2016. ESTIMATES The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts. Accordingly, actual results could differ from those estimates. CASH AND CASH EQUIVALENTS The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of September 30, 2016 and December 31, 2015. PROPERTY AND EQUIPMENT The Company values its investment in property and equipment at cost less accumulated depreciation. Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years. As of September 30, 2016 the Company had accumulated depreciation of $4,718 at December 31, 2015 the company had accumulated depreciation of $1,286. ACCOUNTS RECEIVABLE Trade receivables are carried at original invoice amount. We recognize revenue from sales or services rendered when the following four criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. Receivables past due for more than 120 days are considered delinquent. Management determines uncollectible accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history, and current economic conditions and by using historical experience applied to an aging of accounts. Recoveries of trade receivables previously written off are recorded when received. There were past due invoices in the amount of $25,000 as of September 30, 2016 that were subsequently paid in November 2016. FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS We have adopted Accounting Standards Codification regarding Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. The carrying amounts of cash, accounts payable, accrued expenses, and other current liabilities approximate fair value because of the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments in the management of foreign exchange, commodity price or interest rate market risks. FEDERAL INCOME TAXES Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification regarding Accounting for Income Taxes, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for tax loss and credit carryforwards. 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. Deferred taxes are provided for the estimated future tax effects attributable to temporary differences and carryforwards when realization is more likely than not. REVENUE RECOGNITION The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. NET INCOME PER SHARE OF COMMON STOCK The Company computes net income (loss) per share in accordance with ASC 105, "Earnings per Share" which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potentially dilutive debt or equity instruments issued and outstanding during the quarters ended September 30, 2016 or 2015. IMPAIRMENT OF LONG-LIVED ASSETS The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed. STOCK BASED COMPENSATION The Company recognizes stock-based compensation in accordance with ASC Topic 718 "Stock Compensation", which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values. For non-employee stock-based compensation, we have adopted ASC Topic 505 "Equity-Based Payments to Non-Employees", which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS As of September 30, 2016 the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations. |
Uncertainty, Going Concern
Uncertainty, Going Concern | 9 Months Ended |
Sep. 30, 2016 | |
Notes to Financial Statements | |
Uncertainty, Going Concern | Note 2 - Uncertainty, Going Concern The Company's financial statements are prepared using generally accepted accounting principles 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 yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern. As of September 30, 2016 the Company had retained earnings of $31,577. 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. In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is contemplating conducting an offering of its debt or equity securities to obtain additional operating capital. The Company is dependent upon its ability, and will continue to attempt, to secure equity and/or debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. |
Assets
Assets | 9 Months Ended |
Sep. 30, 2016 | |
Property, Plant and Equipment [Abstract] | |
Assets | Note 3- Assets The company purchased film equipment at the nine months ended September 30, 2016 and December 31, 2015 totaling a net balance of $18,166 and $21,598 respectively. |
Commitments and Contingencies
Commitments and Contingencies | 9 Months Ended |
Sep. 30, 2016 | |
Commitments and Contingencies Disclosure [Abstract] | |
Commitments and Contingencies | Note 4- Commitments and Contingencies The Company entered into an employment agreement with its President to pay employee a base salary of $2,000 per month, plus applicable bonuses as are awarded by the Board of Directors from time to time based on performance, which may either be paid in stock or cash at the discretion of the Board. The Company and employee agreed that should the Company elect to cease payments of stated salary to employee for any reason, the salary would not accrue at the time of cessation unless the Company approves the accrual of salary or approves the salary being reinstated. At the three months ended September 30, 2016 the Company has not paid salary nor has the Company accrued salary or agreed to accrue salary in the future. |
Related Party Transactions
Related Party Transactions | 9 Months Ended |
Sep. 30, 2016 | |
Related Party Transactions [Abstract] | |
Related Party Transactions | Note 5 - Related Party Transactions The Company incurred expenses of $6,100 for salaries to its officer in July of 2014. Restricted shares in the amount of 6,100,000 shares were issued in lieu of cash at par value of $.001 per share. The company paid MMT, Inc. $15,000 for technical work in September of 2015. Joe Lewis, the CEO of the company is also the CEO of MMT, Inc. |
Common Stock
Common Stock | 9 Months Ended |
Sep. 30, 2016 | |
Equity [Abstract] | |
Common Stock | Note 6 – Common Stock In 2014 the Company authorized the issuance of 6,100,000 founder shares at par value to its President. Joseph Lewis. On April 2, 2015 the Company issued 225,000 shares at $.02 per share ($4,500) to Green Brook, Inc. for services. On April 20, 2015 the Company issued 75,000 shares at $.02 per share ($1,500) to Trisha Riede for services. On April 24, 2015 the Company issued 200,000 shares at $.02 per share ($4,000) to Tala Media Corporation. for services. On January 12, 2015 the Company issued 50,000 shares at $.02 per share ($1,000) to Jeremy Woertink for services. On June 30, 2015 the Company issued 175,000 shares at $.02 per share ($3,500) to Darlene Riede for services. On July 3, 2015 the Company issued 100,000 shares at $.02 per share ($2,000) to Listen LLC for services. On July 21, 2015 the Company issued 50,000 shares at $.02 per share ($1,000) to Craig Stein for services. On September 22, 2015 the Company issued 111,250 shares at $.02 per share ($2,225) to MMT, Inc. for services. On August 12, 2015 the Company issued 12,500 shares at $.02 per share ($250) to Pete Alleman for services. At the year end December 31, 2015 the Company had issued 1,737,500 shares to 25 investors via a Private Offering of the company's shares at $.02 per share for $34,750. At the year ended December 31, 2015 and at the quarter ended September 30, 2016 the Company had 8,836,250 shares issued and outstanding. |
Income Taxes
Income Taxes | 9 Months Ended |
Sep. 30, 2016 | |
Income Tax Disclosure [Abstract] | |
Income Taxes | Note 7 – Income Taxes We account for income taxes in accordance with FASB ASC 740, Income Taxes As such we had taxes payable of $5,775 at the nine months ended September 30, 2016. |
Subsequent Events
Subsequent Events | 9 Months Ended |
Sep. 30, 2016 | |
Subsequent Events [Abstract] | |
Subsequent Events | Note 8 – Subsequent Events Management has reviewed events between September 30, 2016 to the date that the financials were issued, and there were no significant events identified for disclosure. |
SUMMARY OF SIGNIFICANT ACCOUN14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
Sep. 30, 2016 | |
Accounting Policies [Abstract] | |
BUSINESS | BUSINESS Tech Central, Inc. ("TCI") was incorporated under the laws of the State of Wyoming on April 30, 2014. TCI was formed as a Media Company engaging in |
BASIS OF PRESENTATION | 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 for interim financial information and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. They do not include all information and footnotes necessary for a fair presentation of financial position, results of operations and cash flows in conformity with U.S. GAAP for complete financial statements. Certain information and note disclosures normally included in audited financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of management, all adjustments (consisting of normal recurring adjustments and accruals) considered necessary for a fair presentation of the results of operations for the period presented have been included in the interim period. The operating results for the nine-month period ended September 30, 2016 are not necessarily indicative of the results to be expected for the entire year ending December 31, 2016 or for any future period. These unaudited condensed financial statements and notes should be read in conjunction with the financial statements and related notes contained in the Company's S-1 Registration Statement filed on July 8, 2016. |
ESTIMATES | ESTIMATES The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts. Accordingly, actual results could differ from those estimates. |
CASH AND CASH EQUIVALENTS | CASH AND CASH EQUIVALENTS The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of September 30, 2016 and December 31, 2015. |
PROPERTY AND EQUIPMENT | PROPERTY AND EQUIPMENT The Company values its investment in property and equipment at cost less accumulated depreciation. Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years. As of September 30, 2016 the Company had accumulated depreciation of $4,718 at December 31, 2015 the company had accumulated depreciation of $1,286. |
ACCOUNTS RECEIVABLE | ACCOUNTS RECEIVABLE Trade receivables are carried at original invoice amount. We recognize revenue from sales or services rendered when the following four criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. Receivables past due for more than 120 days are considered delinquent. Management determines uncollectible accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history, and current economic conditions and by using historical experience applied to an aging of accounts. Recoveries of trade receivables previously written off are recorded when received. There were past due invoices in the amount of $25,000 as of September 30, 2016 that were subsequently paid in November 2016. |
FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS | FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS We have adopted Accounting Standards Codification regarding Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. The carrying amounts of cash, accounts payable, accrued expenses, and other current liabilities approximate fair value because of the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments in the management of foreign exchange, commodity price or interest rate market risks. |
FEDERAL INCOME TAXES | FEDERAL INCOME TAXES Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification regarding Accounting for Income Taxes, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for tax loss and credit carryforwards. 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. Deferred taxes are provided for the estimated future tax effects attributable to temporary differences and carryforwards when realization is more likely than not. |
REVENUE RECOGNITION | REVENUE RECOGNITION The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. |
NET INCOME PER SHARE OF COMMON STOCK | NET INCOME PER SHARE OF COMMON STOCK The Company computes net income (loss) per share in accordance with ASC 105, "Earnings per Share" which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potentially dilutive debt or equity instruments issued and outstanding during the quarters ended September 30, 2016 or 2015. |
IMPAIRMENT OF LONG-LIVED ASSETS | IMPAIRMENT OF LONG-LIVED ASSETS The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed. |
STOCK BASED COMPENSATION | STOCK BASED COMPENSATION The Company recognizes stock-based compensation in accordance with ASC Topic 718 "Stock Compensation", which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values. For non-employee stock-based compensation, we have adopted ASC Topic 505 "Equity-Based Payments to Non-Employees", which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718. |
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS | RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS As of September 30, 2016 the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations. |
SUMMARY OF SIGNIFICANT ACCOUN15
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 9 Months Ended | |
Sep. 30, 2016 | Dec. 31, 2015 | |
Accumulated Depreciation | $ 4,718 | $ 1,286 |
Property, Plant and Equipment [Member] | Minimum [Member] | ||
Useful Life of assets | 3 years | |
Property, Plant and Equipment [Member] | Maximum [Member] | ||
Useful Life of assets | 5 years |
Related Party Transactions (Det
Related Party Transactions (Details Narrative) - USD ($) | 1 Months Ended | ||
Jul. 31, 2014 | Sep. 30, 2016 | Dec. 31, 2015 | |
Related Party Transactions Details Narrative | |||
Salaries to officer | $ 6,100 | ||
Restricted shares issued | 6,100,000 | ||
Par Value | $ .001 | $ .001 | $ 0.001 |
Common Stock (Details Narrative
Common Stock (Details Narrative) - USD ($) | Sep. 22, 2015 | Aug. 12, 2015 | Jul. 21, 2015 | Jul. 03, 2015 | Jun. 30, 2015 | Apr. 24, 2015 | Apr. 20, 2015 | Apr. 02, 2015 | Jan. 12, 2015 | Sep. 30, 2015 | Sep. 30, 2016 | Dec. 31, 2015 | Jul. 31, 2014 |
Common Stock Value | $ 19,975 | ||||||||||||
Common Stock Par Value | $ .001 | $ 0.001 | $ .001 | ||||||||||
Green Brook, Inc. [Member] | |||||||||||||
Common Stock Shares Issued for services | 225,000 | ||||||||||||
Common Stock Value | $ 4,500 | ||||||||||||
Common Stock Par Value | $ .02 | ||||||||||||
Trisha Riede [Member] | |||||||||||||
Common Stock Shares Issued for services | 75,000 | ||||||||||||
Common Stock Value | $ 1,500 | ||||||||||||
Common Stock Par Value | $ .02 | ||||||||||||
Tala Media Corporation [Member] | |||||||||||||
Common Stock Shares Issued for services | 200,000 | ||||||||||||
Common Stock Value | $ 4,000 | ||||||||||||
Common Stock Par Value | $ .02 | ||||||||||||
Jeremy Woertink [Member] | |||||||||||||
Common Stock Shares Issued for services | 50,000 | ||||||||||||
Common Stock Value | $ 1,000 | ||||||||||||
Common Stock Par Value | $ 0.02 | ||||||||||||
Darlene Riede [Member] | |||||||||||||
Common Stock Shares Issued for services | 175,000 | ||||||||||||
Common Stock Value | $ 3,500 | ||||||||||||
Common Stock Par Value | $ .02 | ||||||||||||
Listen LLC [Member] | |||||||||||||
Common Stock Shares Issued for services | 100,000 | ||||||||||||
Common Stock Value | $ 2,000 | ||||||||||||
Common Stock Par Value | $ .02 | ||||||||||||
Craig Stein [Member] | |||||||||||||
Common Stock Shares Issued for services | 50,000 | ||||||||||||
Common Stock Value | $ 1,000 | ||||||||||||
Common Stock Par Value | $ .02 | ||||||||||||
MMT, Inc. [Member] | |||||||||||||
Common Stock Shares Issued for services | 111,250 | ||||||||||||
Common Stock Value | $ 2,225 | ||||||||||||
Common Stock Par Value | $ 0.02 | ||||||||||||
Pete Alleman [Member] | |||||||||||||
Common Stock Shares Issued for services | 12,500 | ||||||||||||
Common Stock Value | $ 250 | ||||||||||||
Common Stock Par Value | $ .02 |