Document_and_Entity_Informatio
Document and Entity Information (USD $) | 12 Months Ended | |
Sep. 30, 2013 | Dec. 23, 2013 | |
Document and Entity Information: | ' | ' |
Entity Registrant Name | 'SMARTDATA CORP | ' |
Document Type | '10-K | ' |
Document Period End Date | 30-Sep-13 | ' |
Amendment Flag | 'false | ' |
Entity Central Index Key | '0000827876 | ' |
Current Fiscal Year End Date | '--09-30 | ' |
Entity Common Stock, Shares Outstanding | ' | 950,687 |
Entity Filer Category | 'Smaller Reporting Company | ' |
Entity Current Reporting Status | 'Yes | ' |
Entity Voluntary Filers | 'No | ' |
Entity Well-known Seasoned Issuer | 'No | ' |
Document Fiscal Year Focus | '2013 | ' |
Document Fiscal Period Focus | 'FY | ' |
Entity Public Float | ' | $0 |
Balance_Sheets
Balance Sheets (USD $) | Sep. 30, 2013 | Sep. 30, 2012 |
Current Assets | ' | ' |
Cash | $270 | $413 |
Prepaid Expenses | 0 | 1,409 |
Total Current Assets | 270 | 1,822 |
Total Assets | 270 | 1,822 |
Current Liabilities | ' | ' |
Accounts Payable | 10,750 | 4,757 |
Convertible Promissory Note - Related Party | 15,500 | 16,000 |
Payable to Shareholders | 79,318 | 61,318 |
Total Current Liabilities | 105,568 | 82,075 |
Total Liabilities | 105,568 | 82,075 |
Stockholders' Deficit | ' | ' |
Common Stock -100,000,000 shares authorized having a par value of $0.001 per share; 950,687 shares issued and outstanding, at Sept. 30, 2013 and 2012, respectively | 951 | 951 |
Capital in Excess of par value | 257,881 | 251,154 |
Deficit accumulated during the development stage | -364,130 | -332,358 |
Total Stockholders' Deficit | -105,298 | -80,253 |
Total Liabilities and Stockholders' Deficit | $270 | $1,822 |
Balance_Sheets_parentheticals
Balance Sheets parentheticals (USD $) | Sep. 30, 2013 | Sep. 30, 2012 |
Parentheticals | ' | ' |
Common Stock, par value | $0.00 | $0.00 |
Common Stock, shares authorized | 100,000,000 | 100,000,000 |
Common Stock, shares issued | 950,687 | 950,687 |
Common Stock, shares outstanding | 950,687 | 950,687 |
Statements_of_Operations
Statements of Operations (USD $) | 12 Months Ended | 264 Months Ended | |
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | |
Revenues: | ' | ' | ' |
Revenues | $0 | $0 | $0 |
Operating Expenses | ' | ' | ' |
General and Administrative Expenses | 25,045 | 14,175 | 348,754 |
Loss from Operations | -25,045 | -14,175 | -348,754 |
Other Income (Expense) | ' | ' | ' |
Gain on Forgiveness of Debt | 0 | 0 | 2,353 |
Interest Expense | -6,727 | -5,570 | -17,729 |
Total Other Income (Expense) | -6,727 | -5,570 | -15,376 |
Net Loss before income taxes | -31,772 | -19,745 | -364,130 |
Provision for Income Taxes | 0 | 0 | 0 |
Net Loss | ($31,772) | ($19,745) | ($364,130) |
Net Loss per share - Basic and Diluted | ($0.03) | ($0.02) | ' |
Weighted Average of Common Shares Outstanding - Basic and Diluted | 950,687 | 950,687 | ' |
Statements_of_Stockholders_Def
Statements of Stockholders' Deficit (USD $) | Common Stock Shares | Common Stock Amount | Capital in Excess of Par Value | Accumulated Deficit | Total Stockholders' Equity (Deficit) |
USD ($) | USD ($) | USD ($) | USD ($) | ||
Balance at Oct. 01, 1991 | 108,046 | 108 | -108 | 0 | 0 |
Net losses for the years ended September 30, 1992 through 1999 | ' | $0 | $0 | $0 | $0 |
Issuance of common capital stock for cash at $.10 - February 18, 2000 | 25,641 | 26 | 99,974 | 0 | 100,000 |
Net loss for the year ended September 30, 2001 | ' | 0 | 0 | -6,043 | -6,043 |
Balance at Sep. 30, 2001 | 133,687 | 134 | 99,866 | -6,043 | 93,957 |
Issuance of common capital stock for cash at $.10 - September 10, 2002 | 25,641 | 26 | 99,974 | 0 | 100,000 |
Net loss for the year ended September 30, 2002 | ' | 0 | 0 | -11,957 | -11,957 |
Balance at Sep. 30, 2002 | 159,328 | 160 | 199,840 | -18,000 | 182,000 |
Net loss for the year ended September 30, 2003 | ' | 0 | 0 | 0 | 0 |
Balance at Sep. 30, 2003 | 159,328 | 160 | 199,840 | -18,000 | 182,000 |
Net loss for the year ended September 30, 2004 | ' | 0 | 0 | -182,000 | -182,000 |
Balance at Sep. 30, 2004 | 159,328 | 160 | 199,840 | -200,000 | 0 |
Net loss for the year ended September 30, 2005 | ' | 0 | 0 | 0 | 0 |
Balance at Sep. 30, 2005 | 159,328 | 160 | 199,840 | -200,000 | 0 |
Net loss for the year ended September 30, 2006 | ' | 0 | 0 | -938 | -938 |
Balance at Sep. 30, 2006 | 159,328 | 160 | 199,840 | -200,938 | -938 |
Issuance of common capital stock for services valued at par - May 5, 2007 | 2,564 | 2 | 98 | 0 | 100 |
Net loss for the year ended September 30, 2007 | ' | 0 | 0 | -2,195 | -2,195 |
Balance at Sep. 30, 2007 | 161,892 | 162 | 199,938 | -203,133 | -3,033 |
Issuance of common capital stock for services valued at par - January 18, 2008 | 256,410 | 256 | 9,744 | 0 | 10,000 |
Issuance of common capital stock for services valued at par - June 2, 2008 | 2,564 | 3 | 97 | 0 | 100 |
Issuance of common capital stock for conversion of debt valued at par - June 2, 2008 | 101,795 | 102 | 3,868 | 0 | 3,970 |
Issuance of common capital stock for services valued at par - August 15, 2008 | 3,846 | 4 | 146 | 0 | 150 |
Net loss for the year ended September 30, 2008 | ' | 0 | 0 | -22,048 | -22,048 |
Balance at Sep. 30, 2008 | 526,507 | 527 | 213,793 | -225,181 | -10,861 |
Issuance of common capital stock for conversion of debt valued at par - December 22, 2008 | 115,205 | 115 | 4,378 | 0 | 4,493 |
Issuance of common capital stock for conversion of debt valued at par - January 5, 2009 | 275,641 | 276 | 10,474 | 0 | 10,750 |
Issuance of common capital stock for services valued at par - June 22, 2009 | 2,564 | 2 | 98 | 0 | 100 |
Net loss for the year ended September 30, 2009 | ' | 0 | 0 | -30,779 | -30,779 |
Balance at Sep. 30, 2009 | 919,917 | 920 | 228,743 | -255,960 | -26,297 |
Net loss for the year ended September 30, 2010 | ' | 0 | 0 | -18,846 | -18,846 |
Imputed Interest Expense for the year ended September 30, 2010 | ' | 0 | 1,649 | 0 | 1,649 |
Issuance of common capital stock for services valued at $.01 - September 10, 2010 | 2,564 | 3 | 997 | 0 | 1,000 |
Balance at Sep. 30, 2010 | 922,481 | 923 | 231,389 | -274,806 | -42,494 |
Net loss for the year ended September 30, 2011 | ' | 0 | 0 | -37,807 | -37,807 |
Imputed Interest Expense for the year ended September 30, 2011 | ' | 0 | 3,372 | 0 | 3,372 |
Issuance of common capital stock for services valued at $.01 - September 10, 2011 | 28,206 | 28 | 10,972 | 0 | 11,000 |
Balance at Sep. 30, 2011 | 950,687 | 951 | 245,733 | -312,613 | -65,929 |
Net loss for the year ended September 30, 2012 | ' | 0 | 0 | -19,745 | -19,745 |
Imputed Interest Expense for the year ended September 30, 2012 | ' | 0 | 5,421 | 0 | 5,421 |
Balance at Sep. 30, 2012 | 950,687 | 951 | 251,154 | -332,358 | -80,253 |
Net loss for the year ended September 30, 2013 | ' | 0 | 0 | -31,772 | -31,772 |
Imputed Interest Expense for the year ended September 30, 2013 | ' | $0 | $6,727 | $0 | $6,727 |
Balance at Sep. 30, 2013 | 950,687 | 951 | 257,881 | -364,130 | -105,298 |
Statements_of_Cash_Flows
Statements of Cash Flows (USD $) | 12 Months Ended | 264 Months Ended | |
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | |
Cash Flows from Operating Activities | ' | ' | ' |
Net loss | ($31,772) | ($19,745) | ($364,130) |
Adjustments to reconcile net loss to net cash provided by operating activities: | ' | ' | ' |
Gain on Forgiveness of Debt | 0 | 0 | -2,353 |
Non-cash interest expense | 6,727 | 5,421 | 17,169 |
Shares issued for Services | 0 | 0 | 22,450 |
(Increase)/Decrease in Prepaid Expenses | 1,409 | -1,409 | 0 |
Increase/(Decrease) in Accounts Payable | 5,993 | -3,562 | 13,103 |
Expenses Paid by Shareholder | 18,000 | 18,500 | 97,881 |
Net Cash from Operating Activities | 357 | -795 | -215,880 |
Cash Flows from Financing Activities | ' | ' | ' |
Payments on Convertible Notes Payable - Related Party | -500 | 0 | -500 |
Issuance of Convertible Notes Payable - Related Party | 0 | 1,000 | 16,150 |
Issuance of Common Stock | 0 | 0 | 200,000 |
Net Cash from Financing Activities | -500 | 1,000 | 216,150 |
Net Increase (Decrease) in Cash | -143 | 205 | 270 |
Beginning Cash Balance | 413 | 208 | 0 |
Ending Cash Balance | 270 | 413 | 270 |
Supplemental Disclosure | ' | ' | ' |
Interest Paid | 0 | 0 | 0 |
Income Taxes Paid | 0 | 0 | 0 |
Non-Cash Transactions | ' | ' | ' |
Common Stock Issued for Debt | $0 | $0 | $19,213 |
ORGANIZATION
ORGANIZATION | 12 Months Ended |
Sep. 30, 2013 | |
ORGANIZATION | ' |
ORGANIZATION | ' |
NOTE 1 - ORGANIZATION | |
SmartData Corporation, (the "Company") was incorporated under the laws of the State of Nevada on October 15, 1987 with authorized common stock of 100,000,000 shares with a par value of $.001. | |
The Company had been organized for the purpose of engaging in the business of marketing computer hardware and software, and related products, however, after October 1, 1991, due to the loss of its assets and settlement of its liabilities, the operations were abandoned and the Company became inactive. | |
Prior to October 1, 1991 the Company, including three wholly owned subsidiaries, was engaged in the business outlined above. The operations of the companies were combined into consolidated reporting and therefore the management of the Company elected to complete a recapitalization of the Company on October 1, 1991 by restating the accumulated retained earnings to zero. | |
The Company is considered to be in the development stage after October 1, 1991 with the retained earnings and the statement of operations to begin on that date. | |
On January 20, 1998 the Company completed a reverse common stock split of one share for 10 outstanding shares. This report has been prepared showing the after stock split shares from inception. | |
Effective February 26, 2013, we filed a Certificate of Change to our Articles of Incorporation whereby our outstanding shares of common stock were reverse split on a basis of 1 for 39, while retaining our authorized shares at 100,000,000 and our par value at $0.001 per share, with appropriate adjustments being made in our additional paid in capital and stated capital accounts, and with all fractional shares being rounded up to the nearest whole share; no stockholder, computed on a per stock certificate of record basis, then owning 100 or more shares, was reduced to less than 100 shares; and no stockholder, then owning less than 100 shares, on the per stock certificate of record basis, was affected by the reverse split; and all fractional shares for rounding related to the reverse split were authorized to be issued by our Board of Directors. These financial statements have been retroactively adjusted to take into account this reverse split. | |
In 2002, the Company attempted to complete a merger with The Moss Company. The merger never was consummated and the Company recognized a significant operating loss of $182,000 in 2004, which was a result of consulting and development fees related to the failed merger. The shares issued in connection with this rescinded merger are not accounted for in the financial statements because all such shares were cancelled shortly after the merger was rescinded. |
SUMMARY_OF_SIGNIFICANT_ACCOUNT
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Sep. 30, 2013 | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: | ' |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ' |
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
a. Accounting Method | |
The Company's financial statements are prepared using accounting principles generally accepted in the United States. | |
b. Provision for Taxes | |
The Company uses the asset and liability method of accounting for income taxes. At September 30, 2013, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of net operating loss carryforwards. As of September 30, 2013, the Company had no deferred taxes arising from temporary differences between income for financial reporting and income for tax purposes. | |
As of September 30, 2013, the deferred tax asset related to the Company's net operating loss carryforward is fully reserved. Due to the provisions of IRC §382, the Company may have no net operating loss carryforwards available to offset financial statement or tax return taxable income in future periods as a result of a change in control involving 50 percentage points or more of the issued and outstanding securities of the Company. | |
Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon ultimate settlement. Unrecognized tax benefits are tax benefits claimed in our tax returns that do not meet these recognition and measurement standards. | |
c. Cash Equivalents | |
The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. | |
d. Estimates | |
The preparation of 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates | |
e. Shares Issued for Services | |
Share based payments are measured at fair value and recognized over the service period. For the years ended September 30, 2013 and 2012, the Company recognized $0 and $0, respectively, in expenses relating to the issuance of common shares for services performed on the Company’s behalf. | |
f. Basic Loss Per Common Share | |
Basic loss per common share has been calculated based on the weighted average number of shares outstanding. Basic loss per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share is computed using weighted average number of common shares plus dilutive common share equivalents outstanding during the period using the treasury stock method. During periods of net losses dilutive shares are not included, due to anti-dilutive results. As of September 30, 2013 and 2012, there were common share equivalents, attributable to convertible debt, of 243,123 and 198,251 respectively. |
GOING_CONCERN
GOING CONCERN | 12 Months Ended |
Sep. 30, 2013 | |
GOING CONCERN: | ' |
GOING CONCERN | ' |
NOTE 3 - GOING CONCERN | |
The Company's financial statements are prepared using generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has limited financial resources and its operations during the development stage have been unprofitable. These factors raise substantial doubt about its ability to continue as a going concern. Management plans to rely on loans from its current officers and directors to fund its ongoing obligations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. |
STOCKHOLDERS_EQUITY
STOCKHOLDERS' EQUITY | 12 Months Ended |
Sep. 30, 2013 | |
STOCKHOLDERS' EQUITY | ' |
STOCKHOLDERS' EQUITY | ' |
NOTE 4 - STOCKHOLDERS' EQUITY | |
Common Stock | |
Effective February 26, 2013, we filed a Certificate of Change to our Articles of Incorporation whereby our outstanding shares of common stock were reverse split on a basis of 1 for 39, while retaining our authorized shares at 100,000,000 and our par value at $0.001 per share, with appropriate adjustments being made in our additional paid in capital and stated capital accounts, and with all fractional shares being rounded up to the nearest whole share; no stockholder, computed on a per stock certificate of record basis, then owning 100 or more shares, was reduced to less than 100 shares; and no stockholder, then owning less than 100 shares, on the per stock certificate of record basis, was affected by the reverse split; and all fractional shares for rounding related to the reverse split were authorized to be issued by our Board of Directors. These financial statements have been retroactively adjusted to take into account this reverse split. |
INCOME_TAXES
INCOME TAXES | 12 Months Ended | ||||||
Sep. 30, 2013 | |||||||
INCOME TAXES | ' | ||||||
INCOME TAXES | ' | ||||||
NOTE 5 - INCOME TAXES | |||||||
No provision has been made in the financial statements for income taxes because the Company has accumulated losses from operations since inception. Any deferred tax benefit arising from the operating loss carried forward is offset entirely by a valuation allowance since it is not currently estimable when and if the Company will have taxable income to take advantage of the losses. The valuation allowance has increased by $6,123 from $66,472, as of September 30, 2013. | |||||||
Deferred Tax Asset | Balance | Tax | Rate | ||||
Federal loss carryforward (expires through 2033) | $ | 364,130 | $ | 54,620 | 15% | ||
State loss carryforward (expires through 2028) | $ | 364,130 | $ | 18,207 | 5% | ||
Valuation allowance | $ | - | $ | -72,827 | - | ||
Deferred tax asset | $ | - | $ | - | - | ||
Reported income tax expense is reconciled to the amount computed on the basis of income before income taxes at the statutory rate as follows: | |||||||
For the years ended September 30, | |||||||
2013 | 2012 | ||||||
Statutory Benefit (Expense) | -20% | -20% | |||||
Increase in Valuation Allowance | 20% | 20% | |||||
Reported provision for Income Taxes | - | - | |||||
We have no liabilities for unrecognized tax benefits and, as such, we have recorded no additional interest or penalties. | |||||||
Our policy is to recognize potential interest and penalties accrued related to unrecognized tax benefits within income tax expense. For the years ended September 30, 2013 and 2012, we did not recognize any interest or penalties in our Statement of Operations, nor did we have any interest or penalties accrued in our Balance Sheet at September 30, 2013 and 2012 relating to unrecognized benefits. | |||||||
The tax years 2009-2013 remain open to examination for federal income tax purposes and by the other major taxing jurisdictions to which we are subject. |
PAYABLE_TO_SHAREHOLDER
PAYABLE TO SHAREHOLDER | 12 Months Ended |
Sep. 30, 2013 | |
PAYABLE TO SHAREHOLDER | ' |
PAYABLE TO SHAREHOLDER | ' |
NOTE 6 – PAYABLE TO SHAREHOLDER | |
From October 1, 2009 through September 30, 2013, the Company received $79,318 in advances from certain officers of the Company under convertible promissory notes. The nature of the advances consists of the officers covering the cost of required corporate expenses. The notes bear no interest and are convertible into shares of the Company’s common stock at a rate of $0.039 per share. Management evaluated the convertible notes and determined that there is no embedded derivative of the conversion feature of the note. Management evaluated the convertible notes payable and determined that there was no intrinsic value of the conversion option due to the fact that the debt is not convertible at a discount to the market value of the stock. Although the notes bear no interest, the Company imputed interest at a rate of 8% and recognized $6,727 and $5,421 in interest expense for the periods September 30, 2013 and September 30, 2012, respectfully, with an increase to additional paid in capital for the same amount. |
RELATED_PARTY_CONVERTIBLE_PROM
RELATED PARTY CONVERTIBLE PROMISSORY NOTES | 12 Months Ended |
Sep. 30, 2013 | |
RELATED PARTY CONVERTIBLE PROMISSORY NOTES | ' |
RELATED PARTY CONVERTIBLE PROMISSORY NOTES | ' |
NOTE 7 – RELATED PARTY CONVERTIBLE PROMISSORY NOTES | |
As of September 30, 2013 and 2012, respectively, the Company had convertible promissory note balances of $15,500 and $16,000 that were convertible into 39,744 and 41,026 shares of restricted common stock. The notes are with a shareholder, bear no interest, and are payable on demand. |
ACCOUNTING_POLICIES_Policies
ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Sep. 30, 2013 | |
ACCOUNTING POLICIES | ' |
Accounting Method | ' |
a. Accounting Method | |
The Company's financial statements are prepared using accounting principles generally accepted in the United States. | |
Provision for Taxes Policy | ' |
b. Provision for Taxes | |
The Company uses the asset and liability method of accounting for income taxes. At September 30, 2013, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of net operating loss carryforwards. As of September 30, 2013, the Company had no deferred taxes arising from temporary differences between income for financial reporting and income for tax purposes. | |
As of September 30, 2013, the deferred tax asset related to the Company's net operating loss carryforward is fully reserved. Due to the provisions of IRC §382, the Company may have no net operating loss carryforwards available to offset financial statement or tax return taxable income in future periods as a result of a change in control involving 50 percentage points or more of the issued and outstanding securities of the Company. | |
Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon ultimate settlement. Unrecognized tax benefits are tax benefits claimed in our tax returns that do not meet these recognition and measurement standards. | |
Cash Equivalents Policy | ' |
c. Cash Equivalents | |
The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. | |
Estimates | ' |
d. Estimates | |
The preparation of 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates | |
Shares Issued for Services Policy | ' |
e. Shares Issued for Services | |
Share based payments are measured at fair value and recognized over the service period. For the years ended September 30, 2013 and 2012, the Company recognized $0 and $0, respectively, in expenses relating to the issuance of common shares for services performed on the Company’s behalf. | |
Basic Loss Per Common Share Policy | ' |
f. Basic Loss Per Common Share | |
Basic loss per common share has been calculated based on the weighted average number of shares outstanding. Basic loss per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share is computed using weighted average number of common shares plus dilutive common share equivalents outstanding during the period using the treasury stock method. During periods of net losses dilutive shares are not included, due to anti-dilutive results. As of September 30, 2013 and 2012, there were common share equivalents, attributable to convertible debt, of 243,123 and 198,251 respectively. |
Components_Of_Income_Taxes_As_
Components Of Income Taxes As Follows (Tables) | 12 Months Ended | ||||||
Sep. 30, 2013 | |||||||
Components Of Income Taxes As Follows | ' | ||||||
Deferred Tax Assets As Follows | ' | ||||||
Deferred Tax Asset | Balance | Tax | Rate | ||||
Federal loss carryforward (expires through 2033) | $ | 364,130 | $ | 54,620 | 15% | ||
State loss carryforward (expires through 2028) | $ | 364,130 | $ | 18,207 | 5% | ||
Valuation allowance | $ | - | $ | -72,827 | - | ||
Deferred tax asset | $ | - | $ | - | - | ||
Income before income taxes at the statutory rate as follows | ' | ||||||
Reported income tax expense is reconciled to the amount computed on the basis of income before income taxes at the statutory rate as follows: | |||||||
For the years ended September 30, | |||||||
2013 | 2012 | ||||||
Statutory Benefit (Expense) | -20% | -20% | |||||
Increase in Valuation Allowance | 20% | 20% | |||||
Reported provision for Income Taxes | - | - |
ORGANIZATION_AS_FOLLOWS_Detail
ORGANIZATION AS FOLLOWS (Details) (USD $) | Feb. 26, 2013 | Sep. 30, 2004 | Oct. 15, 1987 |
ORGANIZATION AS FOLLOWS: | ' | ' | ' |
Authorized common stock shares | 100,000,000 | ' | 100,000,000 |
Common stock shares par value | $0.00 | ' | $0.00 |
Recognized operating loss | ' | $182,000 | ' |
Capital_Stock_Transactions_Det
Capital Stock Transactions (Details) (USD $) | Feb. 26, 2013 |
Capital Stock Transactions | ' |
Authorized common shares | 100,000,000 |
Common shares par value | $0.00 |
INCOME_TAXES_AS_FOLLOWS_Detail
INCOME TAXES AS FOLLOWS (Details) (USD $) | Sep. 30, 2013 |
Deferred Tax Asset (Balance) | ' |
Federal loss carryforward (expires through 2033) | $364,130 |
State loss carryforward (expires through 2028) | 364,130 |
Deferred tax asset (Tax) | ' |
Federal loss carryforward (expires through 2033). | 54,620 |
State loss carryforward (expires through 2028). | 18,207 |
Valuation allowance | ($72,827) |
Deferred Tax Asset (Rate) | ' |
Federal loss carryforward (expires through 2033): | 15.00% |
State loss carryforward (expires through 2028): | 5.00% |
Income_taxes_at_the_statutory_
Income taxes at the statutory rate as follows (Details) | 12 Months Ended | |
Sep. 30, 2013 | Sep. 30, 2012 | |
Income taxes at the statutory rate as follows: | ' | ' |
Statutory Benefit (Expense) | -20.00% | -20.00% |
Increase in Valuation Allowance | 20.00% | 20.00% |
Reported provision for Income Taxes | 0.00% | 0.00% |
PAYABLE_TO_SHAREHOLDER_AS_FOLL
PAYABLE TO SHAREHOLDER AS FOLLOWS (Details) (USD $) | Sep. 30, 2013 | Sep. 30, 2012 |
PAYABLE TO SHAREHOLDER AS FOLLOWS: | ' | ' |
Received advances from certain officers | $79,318 | ' |
Common stock at a rate per share | $0.04 | ' |
Imputed interest at a rate | 8.00% | ' |
Recognized interest expense | $6,727 | $5,421 |
RELATED_PARTY_CONVERTIBLE_NOTE
RELATED PARTY CONVERTIBLE NOTES (Details) (USD $) | Sep. 30, 2013 | Sep. 30, 2012 |
RELATED PARTY CONVERTIBLE NOTES (Details) | ' | ' |
Convertible promissory note balances | $15,500 | $16,000 |
Convertible into shares of restricted common stock | 39,744 | 41,026 |