Med Spa Vacations (MDVP) 10-K 22 Apr 19 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 22, 2019	Jun. 30, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	MED SPA VACATIONS INC.
Entity Central Index Key	0001671077
Trading Symbol	mdvp
Entity Current Reporting Status	No
Entity Voluntary Filers	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		14,350,000
Entity Public Float			$ 435,000
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 25,000	$ 44,797
Restricted cash receivable		92
Total Current Assets	25,000	44,889
TOTAL ASSETS	25,000	44,889
Current Liabilities:
Accounts payable	3,838	6,753
Due to related party	37,900	0
Total Current Liabilities	41,738	6,753
Total Liabilities	41,738	6,753
Stockholders' Equity (Deficit):
Preferred stock, $0.001 par value, 25,000,000 shares authorized, no shares issued and outstanding
Common stock, $0.001 par value, 100,000,000 shares authorized, 14,350,000 shares issued and outstanding at December 31, 2017 and 2016, respectively	14,350	14,350
Additional paid-in capital	60,255	49,150
Accumulated deficit	(91,343)	(25,364)
Total Stockholders' Equity (Deficit)	(16,738)	38,136
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 25,000	$ 44,889

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	14,350,000	14,350,000
Common stock, shares outstanding	14,350,000	14,350,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenues	$ 0	$ 0
Operating Expenses
General and administrative	11,718	6,374
Professional fees	54,261	16,995
Total Operating Expenses	65,979	23,369
Provision for Income Taxes	0	0
Net Loss	$ (65,979)	$ (23,369)
Net loss per common share: Basic and Diluted (in dollars per share)	$ 0	$ 0
Weighted average number of common shares outstanding: Basic and Diluted (in shares)	14,350,000	10,250,820

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred stock	Common stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2015	$ 0	$ 10,000	$ 10,000	$ (1,995)	$ 18,005
Balance (in shares) at Dec. 31, 2015		10,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for cash		$ 4,350	39,150		$ 43,500
Common stock issued for cash (in shares)		4,350,000			4,350,000
Net loss				(23,369)	$ (23,369)
Balance at Dec. 31, 2016	$ 0	$ 14,350	49,150	(25,364)	38,136
Balance (in shares) at Dec. 31, 2016	0	14,350,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Debt forgiveness by related party			11,105		11,105
Net loss				(65,979)	(65,979)
Balance at Dec. 31, 2017		$ 14,350	$ 60,255	$ (91,343)	$ (16,738)
Balance (in shares) at Dec. 31, 2017	0	14,350,000

Statements of Cash Flow

Statements of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (65,979)	$ (23,369)
Changes in current assets and liabilities:
Accounts payable	(2,915)	6,753
Restricted cash receivable	92	(92)
Net cash used in operating activities	(68,802)	(16,708)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock for cash		43,500
Advances from related parties	49,005
Net cash provided by Financing Activities	49,005	43,500
Net change in cash for period	(19,797)	26,792
Cash at beginning of period	44,797	18,005
Cash at end of period	25,000	44,797
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for income taxes	0	0
Cash paid for interest	0	$ 0
NON CASH INVESTING AND FINANCING ACTIVITIES
Debt forgiveness by former officer	$ 11,105

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN Med Spa Vacations Inc., (the “Company”) is a Nevada corporation incorporated on October 5, 2015. Our administrative address is Qunli Huizhi Financial Enterprise Headquarters, Rm. 401, 4 th Our plan is to develop a business that specializes in marketing health and wellness vacations to both individuals and corporate groups looking to revitalize and develop a fuller day-to-day life. We are looking to establish a niche in the travel market that caters to sustained wellness and rejuvenation, recognizing the ever-increasing social trend toward finding of a more holistic balance in life. We were not successful in our efforts and discontinued that line of business. Since that time, we have been a “shell company” (as such term is defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). On August 22, 2017, our former officers and directors, the controlling stockholders of our company entered into and closed stock purchase and sale transactions pursuant to which they each sold 5,000,000 restricted shares of the common stock, $0.001 par value per share (the “ Common Stock Shares Going concern and Liquidity Considerations 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 of December 31, 2017, the Company has reoccurring losses from operations, an accumulated deficit of $91,343 and has earned no revenues. 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, 2018. The ability of the Company to emerge from the early 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
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. Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company had $25,000 and $44,797 in cash and cash equivalents as of December 31, 2017 and 2016, respectively. Restricted Cash The Company was required to restrict a portion of cash, per the terms of our merchant account agreement, for potential credit card chargebacks. We were subject to a cash reserve of up to 10% on credit card charges processed, with funds held for seven to twelve months depending on our account activity. As of December 31, 2016, the Company had $92 in restricted cash. For the year ended December 31, 2017, the Company no longer has this merchant account. Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures Topic of the Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The Company's financial instruments consist primarily of cash and cash equivalents, restricted cash receivable, accounts payable and related party loans. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. Concentrations of Credit Risks The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. 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. Related Parties The Company follows ASC 850, “Related Party Disclosures,” Share-Based Expense 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 year ended December 31, 2017 and 2016. Revenue Recognition The Company recognizes revenue when it is earned and realizable based on the following criteria: persuasive evidence that an arrangement exists, services have been rendered, the price is fixed or determinable and collectability is reasonably assured. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Accounting for Income Taxes Earnings (Loss) per Share The Company computes loss per share in accordance with ASC 260, “Earnings per Share,” Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly issued a converged standard, Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. Since the Company sells products with no contingent payment obligations and no obligations on its part subsequent to the delivery of products, the Company does not believe that Topic 606 will affect the manner in which the Company recognizes revenue. In July 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. This update addresses several aspects of the accounting for nonemployee share-based payment transactions and expands the scope of ASC 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The main provisions of the update change the way nonemployee awards are measured in the financial statements. Under the simplified standards, nonemployee options will be valued once at the date of grant, as compared to at each reporting period end under ASC 505-50. At adoption, all awards without established measurement dates will be revalued one final time, and a cumulative effect adjustment to retained earnings will be recorded as the difference between the pre-adoption value and new value. Companies will be permitted to make elections to establish the expected term and either recognize forfeitures as they occur or apply a forfeiture rate. Compensation expense recognition using a graded vesting schedule will no longer be permitted. This pending content is the result of the FASB’s Simplification Initiative, to maintain or improve the usefulness of the information provided to the users of financial statements while reducing cost and complexity in financial reporting. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. Early adoption is permitted, but no earlier than an entity’s adoption date of Topic 606. Because the Company does not currently have any outstanding awards to non-employees for which a measurement date has not been established the adoption of ASU 2018-07 does not have a material impact to the Company’s financial statements and related disclosures upon adoption. The adoption of this standard will change the way that the Company accounts for non-employee compensation in the future. Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 3 - STOCKHOLDERS' EQUITY Preferred Stock The Company has authorized 25,000,000 preferred shares with a par value of $0.001 per share. The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. Common Stock The Company has authorized 100,000,000 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. During the year ended December 31, 2017, there were no share issuances of common stock. During the year ended December 31, 2016, the Company issued to unaffiliated investors 4,350,000 shares of common stock at $0.01 per share for $43,500. The Company has no stock option plan, warrants or other dilutive securities. As of December 31, 2017 and 2016, there are 14,350,000 shares of common stock issued and outstanding.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 4 - INCOME TAXES We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Accounting for Uncertainty in Income Taxes when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period. On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company’s financial statements for the years ended December 31, 2017 and 2016, reflect certain effects of the Act which includes a reduction in the corporate tax rate from 34% to 21% as well as other changes. The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2017 and 2016 are as follows: December 31 December 31 2017 2016 Net operating loss carryforward $ (91,343 ) $ (25,364 ) Effective Tax rate 21 % 34 % Deferred Tax Asset (19,182 ) (8,624 ) Less: Valuation Allowance 19,182 8,624 Net Deferred Asset $ - $ - At December 31, 2017, the Company had $91,343 in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire 2036 In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards are subject to annual limitations following greater than 50% ownership changes. The Company’s tax returns are subject to examination by tax authorities for the years ended December 31, 2015 to December 31, 2017.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED-PARTY TRANSACTIONS The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the officer of the Company to use at no charge. During the year ended December 31, 2017, the sole officer and director advanced $37,900 to the Company. During the year ended December 31, 2017, the former officer and director advanced $11,105 to the Company and forgave the loan immediately. As a result, the Company recorded the $11,105 as additional paid in capital. As of December 31, 2017 and 2016, the Company had due to related party of $37,900 and $0, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 6 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
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.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company had $25,000 and $44,797 in cash and cash equivalents as of December 31, 2017 and 2016, respectively.
Restricted Cash	Restricted Cash The Company was required to restrict a portion of cash, per the terms of our merchant account agreement, for potential credit card chargebacks. We were subject to a cash reserve of up to 10% on credit card charges processed, with funds held for seven to twelve months depending on our account activity. As of December 31, 2016, the Company had $92 in restricted cash. For the year ended December 31, 2017, the Company no longer has this merchant account.
Fair Value of Financial Instruments	Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures Topic of the Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The Company's financial instruments consist primarily of cash and cash equivalents, restricted cash receivable, accounts payable and related party loans. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.
Concentrations of Credit Risks	Concentrations of Credit Risks The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. 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.
Related Parties	Related Parties The Company follows ASC 850, “Related Party Disclosures,”
Share-Based Expense	Share-Based Expense 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 year ended December 31, 2017 and 2016.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when it is earned and realizable based on the following criteria: persuasive evidence that an arrangement exists, services have been rendered, the price is fixed or determinable and collectability is reasonably assured.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Accounting for Income Taxes
Earnings (Loss) per Share	Earnings (Loss) per Share The Company computes loss per share in accordance with ASC 260, “Earnings per Share,”
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly issued a converged standard, Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. Since the Company sells products with no contingent payment obligations and no obligations on its part subsequent to the delivery of products, the Company does not believe that Topic 606 will affect the manner in which the Company recognizes revenue. In July 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. This update addresses several aspects of the accounting for nonemployee share-based payment transactions and expands the scope of ASC 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The main provisions of the update change the way nonemployee awards are measured in the financial statements. Under the simplified standards, nonemployee options will be valued once at the date of grant, as compared to at each reporting period end under ASC 505-50. At adoption, all awards without established measurement dates will be revalued one final time, and a cumulative effect adjustment to retained earnings will be recorded as the difference between the pre-adoption value and new value. Companies will be permitted to make elections to establish the expected term and either recognize forfeitures as they occur or apply a forfeiture rate. Compensation expense recognition using a graded vesting schedule will no longer be permitted. This pending content is the result of the FASB’s Simplification Initiative, to maintain or improve the usefulness of the information provided to the users of financial statements while reducing cost and complexity in financial reporting. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. Early adoption is permitted, but no earlier than an entity’s adoption date of Topic 606. Because the Company does not currently have any outstanding awards to non-employees for which a measurement date has not been established the adoption of ASU 2018-07 does not have a material impact to the Company’s financial statements and related disclosures upon adoption. The adoption of this standard will change the way that the Company accounts for non-employee compensation in the future. Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of deferred tax asset and reconciliation of income taxes	December 31 December 31 2017 2016 Net operating loss carryforward $ (91,343 ) $ (25,364 ) Effective Tax rate 21 % 34 % Deferred Tax Asset (19,182 ) (8,624 ) Less: Valuation Allowance 19,182 8,624 Net Deferred Asset $ - $ -

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Detail Textuals) - USD ($)	1 Months Ended
	Aug. 22, 2017	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Common stock, par value		$ 0.001	$ 0.001
Accumulated deficit		$ (91,343)	$ (25,364)
Former officers and directors
Related Party Transaction [Line Items]
Number of restricted shares of the common stock	5,000,000
Common stock, par value	$ 0.001
Officer and director
Related Party Transaction [Line Items]
Number of restricted shares of the common stock	10,000,000
Percentage of shares of common stock	69.70%

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Cash and cash equivalents	$ 25,000	$ 44,797	$ 18,005
Percentage of cash reserve on credit card charges processed	10.00%
Restricted cash		$ 92

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Voting rights	one vote
Common stock, shares issued	14,350,000	14,350,000
Common stock, shares outstanding	14,350,000	14,350,000
Number of common stock issued to unaffiliated investors		4,350,000
Value of common stock issued		$ 43,500

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ (91,343)	$ (25,364)
Effective Tax rate	21.00%	34.00%
Deferred Tax Asset	$ (19,182)	$ (8,624)
Less: Valuation Allowance	19,182	8,624
Net Deferred Asset	$ 0	$ 0

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Line Items]
Net operating loss carryforward	$ 91,343	$ 25,364
Percentage of operating loss carry forwards ownership changes	50.00%
2016
Income Tax Disclosure [Line Items]
Corporate tax rate	34.00%
2017
Income Tax Disclosure [Line Items]
Corporate tax rate	21.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Advances from related party	$ 49,005
Debt forgiveness by former officer	11,105
Debt forgiveness recorded as additional paid-in capital	11,105
Due to related party	37,900	$ 0
Officer and director
Related Party Transaction [Line Items]
Advances from related party	37,900
Former officer and director
Related Party Transaction [Line Items]
Debt forgiveness by former officer	11,105
Debt forgiveness recorded as additional paid-in capital	$ 11,105