Prestige Capital (PGEC) 10-K 27 Feb 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 19, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'Prestige Capital Corp.	'	'
Entity Central Index Key	'0000790179	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
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 Public Float	'	'	$0
Entity Common Stock, Shares Outstanding	'	2,532,200	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$3,051	$93
Total Current Assets	3,051	93
Total Assets	3,051	93
Current Liabilities	'	'
Accounts Payable	'	2,580
Accounts Payable - related party	32,600	14,400
Accrued Interest	40,593	30,146
Loan Payable - related party	129,462	121,462
Loan payable - other	5,500	'
Total Current Liabilities	208,155	168,588
Total Liabilities	208,155	168,588
Stockholders' Deficit	'	'
Preferred stock - 10,000,000 shares authorized - None issued and outstanding	'	'
Common Stock - 100,000,000 shares authorized having a par value of $0.001 per share, 2,532,200 shares issued and outstanding at December 31, 2013 and 2012	2,532	2,532
Additional paid in capital	547,677	547,677
Accumulated deficit prior to re-activation	-383,749	-383,749
Deficit accumulated during the development stage	-371,564	-334,955
Total Stockholders' Deficit	-205,104	-168,495
Total Liabilities and Stockholders' Deficit	$3,051	$93

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred stock, par value	'	'
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	'	'
Preferred stock, outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	2,532,200	2,532,200
Common stock, outstanding	2,532,200	2,532,200

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended		90 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement [Abstract]	'	'	'
Revenues	'	'	'
Operating Expenses	'	'	'
General and Administrative	26,162	23,619	328,214
Loss from Operations	-26,162	-23,619	-328,214
Other Expenses	'	'	'
Related party interest expense	-10,236	-9,528	-43,645
Other interest expense	-212	'	-211
Related party interest income	'	'	506
Total other expense	-10,448	-9,528	-43,350
Net Loss before income taxes	-36,610	-33,147	-371,564
Income taxes	'	'	'
Net Loss	($36,610)	($33,147)	($371,564)
Basic and Diluted Loss Per Share	($0.01)	($0.01)	'
Basic and Diluted Weighted Average Number of Common Shares Outstanding	2,532,200	2,532,200	'

Statements_of_Stockholders_Def

Statements of Stockholders' Deficit (USD $)	Common Stock	Capital in Excess of Par Value	Retained Deficit	Deficit Accumulated During the Development Stage
Beginning balance, Amount at Jun. 20, 2006	$1,936	$364,657	($383,749)	'
Beginning balance, Shares at Jun. 20, 2006	1,936,000	'	'	'
Issuance of common stock for cash at approximately $0.0205 per share, June 2006, Shares	1,220,000	'	'	'
Issuance of common stock for cash at approximately $0.0205 per share, June 2006, Amount	1,220	23,780	'	'
Repurchase of common stock at $0.0005 per share, Shares	-853,800	'	'	'
Repurchase of common stock at $0.0005 per share, Amount	-854	-3,415	'	'
Imputed related party interest expense	'	635	'	'
Net loss	'	'	'	-567
Ending balance, Amount at Dec. 31, 2006	2,302	385,657	-383,749	-567
Ending balance, Shares at Dec. 31, 2006	2,302,200	'	'	'
Net loss	'	'	'	-23,255
Ending balance, Amount at Dec. 31, 2007	2,302	385,657	-383,749	-23,822
Ending balance, Shares at Dec. 31, 2007	2,302,200	'	'	'
Net loss	'	'	'	-36,779
Ending balance, Amount at Dec. 31, 2008	2,302	385,657	-383,749	-60,601
Ending balance, Shares at Dec. 31, 2008	2,302,200	'	'	'
Net loss	'	'	'	-15,758
Ending balance, Amount at Dec. 31, 2009	2,302	385,657	-383,749	-73,359
Ending balance, Shares at Dec. 31, 2009	2,302,200	'	'	'
Net loss	'	'	'	-33,636
Ending balance, Amount at Dec. 31, 2010	2,302	385,657	-383,749	-109,995
Ending balance, Shares at Dec. 31, 2010	2,302,200	'	'	'
Issuance of common stock for services at $0.52 per share, March 2011, Shares	30,000	'	'	'
Issuance of common stock for services at $0.52 per share, March 2011, Amount	30	15,570	'	'
Issuance of common stock for consulting services at $0.20 per share, August 2011, Shares	200,000	'	'	'
Issuance of common stock for consulting services at $0.20 per share, August 2011, Amount	200	139,800	'	'
Contributed capital by officer, September 2011	'	6,650	'	'
Net loss	'	'	'	-191,812
Ending balance, Amount at Dec. 31, 2011	2,532	547,677	-383,749	-301,807
Ending balance, Shares at Dec. 31, 2011	2,532,200	'	'	'
Net loss	'	'	'	-33,147
Ending balance, Amount at Dec. 31, 2012	2,532	547,677	-383,749	-334,954
Ending balance, Shares at Dec. 31, 2012	2,532,200	'	'	'
Net loss	'	'	'	-36,610
Ending balance, Amount at Dec. 31, 2013	$2,532	$547,677	($383,749)	($371,564)
Ending balance, Shares at Dec. 31, 2013	2,532,200	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended		90 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net Loss	($36,610)	($33,147)	($371,564)
Adjustments to reconcile Net Income to net cash provided by operations:	'	'	'
Imputed related party interest expense	'	'	635
Common stock issued for services	'	'	155,600
Corporate expenses paid by stockholder	'	'	55,144
Changes in assets and liabilities	'	'	'
Increase in accounts payable	15,621	15,141	34,093
Increase in accrued interest	10,447	9,528	40,593
Net cash used in operating activities	-10,542	-8,478	-85,499
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from related party loans	8,000	8,500	74,319
Proceeds from other loans	5,500	'	5,500
Repayment of related party loans	'	'	-12,000
Proceeds from issuance of common stock	'	'	25,000
Repurchase of common stock	'	'	-4,269
Net cash provided by financing activities	13,500	8,500	88,550
Net Increase (Decrease) in Cash	2,958	22	3,051
Beginning Cash Balance	93	71	'
Ending Cash Balance	3,051	93	3,051
Supplemental Disclosures	'	'	'
Cash paid for Interest expense	'	'	'
Cash paid for Income taxes	'	'	'
Non Cash Investing and Financing Activities	'	'	'
Forgiveness of debt by stockholder	'	'	$6,650

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION	'
	NOTE 1 – ORGANIZATION
	Prestige Capital Corporation (the “Company”) was organized under the laws of the State of Utah on February 7, 1986 under the name of Hood Ventures, Inc. On December 31, 1998, the name was changed to Prestige Capital Corporation. On December 31, 1998, Hood Ventures, Inc. of Utah merged with Prestige Capital Corporation, a Nevada Corporation, leaving the Nevada Corporation as the surviving company. After a period of dormancy, the Company experienced a significant change in shareholder ownership on June 21, 2006 and is considered to be reactivated as of that date as a development stage company that is currently seeking business opportunities or potential business acquisitions. The Company currently has no revenue-generating activities and is considered to be a development stage company.  Development stage accumulations presented in the financial statements begin on June 21, 2006, as a result of the reactivation on that date. The Company does not intend to pay dividends in the foreseeable future.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN	'
	NOTE 2 – GOING CONCERN
	The Company's financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern. The Company has realized net losses since reactivation on June 21, 2006 totaling $371,564. 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. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.
	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. 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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America. The Company is currently in the development stage and has not realized any sales through December 31, 2013. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with generally accepted accounting principles 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 consolidated 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 maturity of three months or less at the time of issuance to be cash equivalents.
	Concentration of Credit Risk
	Financial instruments, which potentially subject us to concentrations of credit risk, consist principally of cash.   Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States.  The Company does not maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The Company had $0 of cash balances in excess of federally insured limits at December 31, 2013 and 2012.
	Fair Value of Financial Instruments
	The carrying amounts reported on the balance sheets for accounts payable and accrued interest approximate fair value because of the immediate or short-term maturity of these financial instruments.  The carrying amounts reported for notes payable approximate fair value because the underlying instruments are at interest rates, which approximate current market rates.
	Stock-Based Compensation
	The Company follows the provisions of ASC 718 which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values.  The Company uses the Black-Scholes pricing model for determining the fair value of stock based compensation.
	Equity instruments issued to non-employees for goods or services are accounted for at fair value and are marked to market until service is completed or a performance commitment date is reached, whichever is earlier.
	Income Taxes
	The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.
	In July, 2006, the FASB issued ASC 740, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a return. ASC 740 provides guidance on the measurement, recognition, classification and disclosure of tax positions, along with accounting for the related interest and penalties. ASC 740 became effective as of January 1, 2007 and had no impact on the Company’s financial statements.
	The charge for taxation is based on the results for the year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.
	Basic and Diluted Net income (Loss) per Share
	The Company computes net income (loss) per share in accordance with ASC 260 which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.
	For the years ended December 31, 2013 and 2012, all of the Company’s potentially dilutive securities (warrants, options, and convertible preferred stock) were excluded from the computation of diluted earnings per share as they were anti-dilutive.
	Recent Accounting Pronouncements
	In September 2011, the FASB issued ASU 2011-08 to amend and simplify tests for goodwill impairment by permitting an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a two-step goodwill impairment test. The amendments in ASU 2011-08 are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Adoption of this new guidance is not expected to have a material impact on the Company’s financial statements.
	In May 2011, the FASB issued ASU 2011-04 to amend the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurement to (1) clarify the application of existing fair value measurement requirements and (2) change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. The primary purpose of the amendments is to achieve common fair value measurement and disclosure requirements in U.S. GAAP and IFRSs. The amendments in ASU 2011-04 are to be applied prospectively for interim and annual periods beginning after December 15, 2011. Adoption of this new guidance is not expected to have a material impact on the Company’s financial statements.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 – RELATED PARTY TRANSACTIONS
	Shareholder Loans – A shareholder and officer of the Company has covered corporate expenses and loaned cash to the Company for which the Company is now indebted to this related party amounting to $93,962 as of December 31, 2013 and December 31, 2012.  No amounts were repaid to the shareholder.  As of December 31, 2013 and December 31, 2012, the amount due to the shareholders for accrued interest was $35,149 and $27,666. The interest expense on the loans for the year ended December 31, 2013 was $7,517. The above-mentioned shareholder loans are due on demand and had interest imputed at an annual rate of 8%.
	During the year ended December 31, 2013 and December 2012, the Company borrowed $8,000 and $27,500 from a related party, respectively. The notes are unsecured, due on demand, and bear interest at 8% per annum. Accrued interest for the year ended December 31, 2013 and December 31, 2012 was $5,232 and $2,489, respectively. No payments on principle or interest have been made to date. Interest expense for the year ended December 31, 2013 was $2,718.
	As of the year ended December 31, 2013 and 2012, the Company incurred $18,200 and $14,400, respectively, in professional expenses to a related party.
	During the year ended December 31, 2012, a shareholder of the Company forgave $6,650 of accounts payable. This amount has been recorded as contributed capital.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
EQUITY	'
	NOTE 5 – EQUITY
	On March 4, 2011, the Company issued 30,000 shares of common stock valued at $15,600 to three board members for services provided. The shares were valued based on the market price of the stock on the date of issuance.
	On August 5, 2011, the Company issued 100,000 shares of common stock valued at $20,000 as payment to an unrelated party for investment banking services rendered. The shares were valued based on the market price of the stock on the date of issuance.
	On August 15, 2011, the Company issued 100,000 shares of common stock valued at $20,000 as payment to an unrelated party for investor relations and management services rendered. The shares were valued based on the market price of the stock on the date of issuance.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 6 - INCOME TAXES
	At December 31, 2013, the Company has available unused net operating loss carryforwards of approximately $215,964, which may be applied against future taxable income and which expire in various years from 2021 through 2033. Due to a substantial change in the Company’s ownership during June 2006, there will be an annual limitation on the amount of previous net operating loss carryforwards that can be utilized.
	The amount of and ultimate realization of the benefits from the net operating loss carryforwards for income tax purposes is dependent, in part, upon the tax laws in effect, the future earnings of the Company, and other future events, the effects of which cannot be determined. Because of the uncertainty surrounding the realization of the net operating loss carryforwards, the Company has established a valuation allowance equal to the tax effect of the net operating loss carryforwards and, therefore, no deferred tax asset has been recognized for the net operating loss carryforwards. The net deferred tax assets are approximately $32,394 and $26,903 as of December 31, 2013 and 2012, respectively, with an offsetting valuation allowance of the same amount resulting in a change in the valuation allowance of approximately $5,491 during the year ended December 31, 2013.
	Reconciliation between income taxes at the statutory rate and the actual income tax provision for continuing operations is as follows:
		2013	2012
	Statutory rate (expense)	-15%	-15%
	Tax effects of:
	Valuation allowance	15%	15%
	Reported provision for income taxes	0%	0%

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2013
Investments, All Other Investments [Abstract]	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	NOTE 7 – FAIR VALUE OF FINANCIAL INSTRUMENTS
	On January 1, 2008 the Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.  The three levels are defined as follows:
		•	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
		•	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
		•	Level 3 inputs to the valuation methodology are unobservable and significant to the fair measurement.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8 – SUBSEQUENT EVENTS
	The Company has evaluated events occurring after the date of the accompanying balance sheets through the date the financial statements were available to be issued and did not identify any material subsequent events requiring adjustment to the accompanying financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America. The Company is currently in the development stage and has not realized any sales through December 31, 2013. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant.
Use of Estimates	'
	Use of Estimates
	The preparation of consolidated financial statements in conformity with generally accepted accounting principles 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 consolidated 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 maturity of three months or less at the time of issuance to be cash equivalents.
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments, which potentially subject us to concentrations of credit risk, consist principally of cash.   Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States.  The Company does not maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The Company had $0 of cash balances in excess of federally insured limits at December 31, 2013 and 2012.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The carrying amounts reported on the balance sheets for accounts payable and accrued interest approximate fair value because of the immediate or short-term maturity of these financial instruments.  The carrying amounts reported for notes payable approximate fair value because the underlying instruments are at interest rates, which approximate current market rates.
Stock-Based Compensation	'
	Stock-Based Compensation
	The Company follows the provisions of ASC 718 which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values.  The Company uses the Black-Scholes pricing model for determining the fair value of stock based compensation.
	Equity instruments issued to non-employees for goods or services are accounted for at fair value and are marked to market until service is completed or a performance commitment date is reached, whichever is earlier.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.
	In July, 2006, the FASB issued ASC 740, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a return. ASC 740 provides guidance on the measurement, recognition, classification and disclosure of tax positions, along with accounting for the related interest and penalties. ASC 740 became effective as of January 1, 2007 and had no impact on the Company’s financial statements.
	The charge for taxation is based on the results for the year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.
Basic and Diluted Net income (Loss) per Share	'
	Basic and Diluted Net income (Loss) per Share
	The Company computes net income (loss) per share in accordance with ASC 260 which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.
	For the years ended December 31, 2013 and 2012, all of the Company’s potentially dilutive securities (warrants, options, and convertible preferred stock) were excluded from the computation of diluted earnings per share as they were anti-dilutive.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In September 2011, the FASB issued ASU 2011-08 to amend and simplify tests for goodwill impairment by permitting an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a two-step goodwill impairment test. The amendments in ASU 2011-08 are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Adoption of this new guidance is not expected to have a material impact on the Company’s financial statements.
	In May 2011, the FASB issued ASU 2011-04 to amend the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurement to (1) clarify the application of existing fair value measurement requirements and (2) change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. The primary purpose of the amendments is to achieve common fair value measurement and disclosure requirements in U.S. GAAP and IFRSs. The amendments in ASU 2011-04 are to be applied prospectively for interim and annual periods beginning after December 15, 2011. Adoption of this new guidance is not expected to have a material impact on the Company’s financial statements.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Reconciliation between income taxes and actual income tax provision for continuing operations	'
		2013	2012
	Statutory rate (expense)	-15%	-15%
	Tax effects of:
	Valuation allowance	15%	15%
	Reported provision for income taxes	0%	0%

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	12 Months Ended		90 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'
Net Loss	($36,610)	($33,147)	($371,564)

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Federally insured limit for deposits	$250,000	'
Cash balance in excess of federally insured limits	$0	$0

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Debt to related party	$93,962	$93,962
Accrued interest due to shareholders	35,149	27,666
Accrued interest	5,232	2,489
Interest expense on loans	7,517	'
Loan from related party, interest rate	8.00%	'
Borrowed notes from related party	8,000	27,500
Borrowed notes, interest rate	8.00%	8.00%
Interest expense	2,718	'
Professional expenses to related party	18,200	14,400
Account payable forgiven	'	$6,650

EQUITY_Details_Narrative

EQUITY (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Mar. 04, 2011	Aug. 05, 2011	Aug. 15, 2011
			Three board members for services provided	Unrelated party for investment banking services	Unrelated party for investor relations and management services
Common stock issued	2,532,200	2,532,200	30,000	100,000	100,000
Value of common stock issued	$2,532	$2,532	$15,600	$20,000	$20,000

INCOME_TAXES_Reconciliation_be

INCOME TAXES - Reconciliation between income taxes and actual income tax provision for continuing operations (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Statutory rate (expense)	-15.00%	-15.00%
Valuation allowance	15.00%	15.00%
Reported provision for income taxes	0.00%	0.00%

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net operating loss carryforwards	$215,964	'
Net deferred tax assets	32,394	26,903
Change in valuation allowance	$5,491	'