Document_and_Entity_Informatio
Document and Entity Information | 9 Months Ended | |
Dec. 31, 2013 | Feb. 12, 2014 | |
Document And Entity Information | ' | ' |
Entity Registrant Name | 'Development Capital Group, Inc. | ' |
Entity Central Index Key | '0001517992 | ' |
Document Type | '10-Q | ' |
Document Period End Date | 31-Dec-13 | ' |
Amendment Flag | 'false | ' |
Current Fiscal Year End Date | '--03-31 | ' |
Entity Well-known Seasoned Issuer | 'No | ' |
Entity a Voluntary Filer | 'No | ' |
Entity's Reporting Status Current | 'Yes | ' |
Entity Filer Category | 'Smaller Reporting Company | ' |
Entity Common Stock, Shares Outstanding | ' | 12,328,000 |
Document Fiscal Period Focus | 'Q3 | ' |
Document Fiscal Year Focus | '2013 | ' |
Balance_Sheets_Unaudited
Balance Sheets (Unaudited) (USD $) | Dec. 31, 2013 | Mar. 31, 2013 |
Current assets: | ' | ' |
Cash | $315,077 | $129 |
Prepaid expenses | 7,200 | ' |
Notes receivable | 70,000 | ' |
Notes receivable - related party | 20,000 | ' |
Accrued interest receivable | 165 | ' |
Accrued interest receivable - related party | 164 | 1 |
Total current assets | 392,606 | 129 |
Capitalized software development costs | 43,888 | ' |
Total assets | 436,494 | 129 |
Current liabilities: | ' | ' |
Accounts payable | 11,807 | 8,864 |
Accounts payable and accrued liabilities - related party | 9,500 | 129 |
Total current liabilities | 21,307 | 8,993 |
Total liabilities | 21,307 | 8,993 |
Stockholders' equity (deficit): | ' | ' |
Common stock, $0.001 par value, 500,000,000 shares authorized, 21,734,000 and 12,328,000 shares issued and outstanding as of December 31, 2013 and March 31, 2013, respectively | 21,734 | 12,328 |
Additional paid in capital | 612,564 | 45,851 |
Common stock payable | 2,726 | ' |
Accumulated deficit | 221,837 | -67,043 |
Total stockholders' equity (deficit) | 415,187 | -8,864 |
Total liabilities and stockholders' equity (deficit) | $436,494 | $129 |
Balance_Sheets_Parenthetical
Balance Sheets (Parenthetical) (USD $) | Dec. 31, 2013 | Mar. 31, 2013 |
Statement of Financial Position [Abstract] | ' | ' |
Common stock, par value | $0.00 | $0.00 |
Common stock, shares authorized | 500,000,000 | 500,000,000 |
Common stock, shares issued | 21,734,000 | 21,734,000 |
Common stock, shares outstanding | 12,328,000 | 12,328,000 |
Statements_of_Operations_Unaud
Statements of Operations (Unaudited) (USD $) | 3 Months Ended | 9 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | Dec. 31, 2012 | |
Income Statement [Abstract] | ' | ' | ' | ' |
Revenue | ' | ' | ' | ' |
General and administrative | 7,202 | 4,142 | 26,931 | 10,348 |
Consulting - related party | 33,500 | ' | 57,500 | ' |
Stock-based compensation | ' | ' | ' | ' |
Professional fees | 21,581 | 1,800 | 56,539 | 5,841 |
Research and development | 153 | ' | 14,153 | ' |
Total operating expenses | 62,436 | 5,942 | 155,123 | 16,189 |
Net loss from operations | -62,436 | -5,942 | -154,794 | -16,189 |
Other income: | ' | ' | ' | ' |
Interest income | -329 | ' | -329 | ' |
Net loss from continuing operations | -62,107 | -5,942 | -154,794 | -16,189 |
Discontinued operations | ' | 5,960 | ' | -1,220 |
Net (loss) | ($62,107) | $18 | ($154,794) | ($17,409) |
Net loss per share - basic | $0 | $0 | ($0.01) | $0 |
Net loss per common share - basic for continuing operations | $0 | $0 | ($0.01) | $0 |
Net loss per common share - basic for discontinued operations | ' | $0 | ' | $0 |
Net loss per common share - basic | $0 | $0 | ($0.01) | $0 |
Weighted average number of common shares outstanding - basic | 20,585,717 | 12,328,000 | 17,113,469 | 12,248,000 |
Statements_of_Cash_Flows_Unaud
Statements of Cash Flows (Unaudited) (USD $) | 9 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ' | ' |
Net income (loss) | ($154,794) | ($17,409) |
Adjustments to reconcile net income (loss) to net cash used in operating activities: | ' | ' |
Stock-based compensation | ' | 1,000 |
Changes in operating assets and liabilities: | ' | ' |
Increase in prepaid expenses | -7,330 | ' |
Increase in accrued interest receivable | -329 | ' |
Increase in accounts payable | 2,943 | ' |
Increase in accounts payable - related party | 9,500 | ' |
Decrease in accrued liabilities - related party | -129 | ' |
Net cash used in operating activities | -150,139 | -16,409 |
CASH FLOWS FROM INVESTING ACTIVITIES | ' | ' |
Proceeds for notes receivable | -70,000 | ' |
Purchase of capitalized software development cost | -43,888 | ' |
Net cash used in investing activities | -113,888 | ' |
CASH FLOWS FROM FINANCING ACTIVITIES | ' | ' |
Proceeds from the sale of common stock | 578,975 | ' |
Net cash provided by financing activities | 578,975 | ' |
NET CHANGE IN CASH | 314,948 | -16,409 |
CASH AT BEGINNING OF PERIOD | 129 | 17,545 |
CASH AT END OF PERIOD | 315,077 | 1,136 |
SUPPLEMENTAL DISCLOSURES: | ' | ' |
Interest paid | ' | ' |
Income taxes paid | ' | ' |
SUMMARY_OF_SIGNIFICANT_ACCOUNT
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
Dec. 31, 2013 | |
Accounting Policies [Abstract] | ' |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ' |
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
Organization | |
The Company was incorporated on September 27, 2010 (Date of Inception) under the laws of the State of Florida, as Development Capital Group, Inc. | |
Nature of operations | |
For the years ended March 31, 2012 and 2011, the Company provided transportation and logistics services for a wide range of manufacturing, industrial and retail customers. | |
In February 2013, a change of control occurred whereby the former management sold 9,000,000 shares of common stock to the new management for $40,000. The Company inserted a new management team and implemented a new business model eliminating the historic logistics activities and implementing a business plan focused on the development of commercial websites and related software applications. | |
Basis of presentation | |
The accompanying unaudited condensed interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. | |
The unaudited interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the audited financial statements and notes thereto, together with the Plan of Operations for the year ended March 31, 2013. | |
Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim results for the nine months ended December 31, 2013 are not necessarily indicative of results for the full fiscal year. | |
Year end | |
The Company’s year end is March 31. | |
Use of 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. | |
Cash and cash equivalents | |
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. The carrying value of these investments approximates fair value. | |
Revenue recognition | |
We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is probable. | |
Stock-based compensation | |
The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. | |
The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. | |
Fair value of financial instruments | |
Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses, bank overdraft and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. | |
Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. | |
Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. | |
Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. | |
Recent pronouncements | |
The Company has evaluated the recent accounting pronouncements through January 2014 and believes that none of them will have a material effect on the company’s financial statements. | |
GOING_CONCERN
GOING CONCERN | 9 Months Ended |
Dec. 31, 2013 | |
Notes to Financial Statements | ' |
GOING CONCERN | ' |
NOTE 2 – GOING CONCERN | |
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company incurred a net loss from continuing operations for the nine months ended December 31, 2013 of $154,794. As of December 31, 2013, the accumulated deficit was $221,837. The Company’s net operating loss was primarily related to a decrease in revenue resulting from the discontinuation of certain operations of the Company. In addition, the Company’s activities during the nine months ended December 31, 2013 have been financially sustained through equity financing. | |
The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. 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. | |
NOTES_RECEIVABLE
NOTES RECEIVABLE | 9 Months Ended |
Dec. 31, 2013 | |
Notes to Financial Statements | ' |
NOTES RECEIVABLE | ' |
NOTE 3 – NOTES RECEIVABLE | |
On October 30, 2013, the Company loaned $20,000 to an entity as part of a convertible promissory note with a related party. The entity is a limited liability company owned and controlled by the President of the Company. The note bears interest at 5% per annum and is due the earlier of October 3, 2014 or on the next equity financing raise of at least $200,000. The principal and accrued interest shall be converted at the Company’s option at 30% discount on the price per share of the next equity financing raise. | |
On December 19, 2013, the Company loaned $50,000 to an entity as part of a convertible promissory note. The note bears interest at 10% per annum and is due the earlier of June 18, 2014 or upon merger or share exchange with a public entity. The principal and accrued interest shall be converted into 250,000 shares of post-merger shares with a public entity. | |
During the nine months ended December 31, 2013, the interest income was $329. As of December 31, 2013, the balance in accrued interest receivable was $329. | |
RELATED_PARTY_TRASACTIONS
RELATED PARTY TRASACTIONS | 9 Months Ended |
Dec. 31, 2013 | |
Notes to Financial Statements | ' |
RELATED PARTY TRASACTIONS | ' |
NOTE 4 – RELATED PARTY TRASACTIONS | |
During the year ended March 31, 2013, an officer of the Company advanced $1,100 to the Company for various expenses. During the year ended March 31, 2013, the officer agreed to forgive $971 of the advance which was recorded to additional paid in capital. As of March 31, 2013, the remaining balance owed totaled $129 and was subsequently repaid in April 2013. | |
As of December 31, 2013, the Company had accounts payable due to related parties totaling $9,500. The accounts payable is a result of the consulting services. | |
On August 1, 2013, the Company entered into a consulting agreement with an entity that is owned and controlled by the President of the Company which is effective until Mr. Ricard is removed as an officer of the Company. The monthly fee is $5,000. | |
On August 1, 2013, the Company entered into a consulting agreement with an entity that is a shareholder of the Company which is effective until either party provides 30 days’ notice of termination. The monthly fee is $4,500. | |
As of December 31, 2013, the Company had a notes receivable of $20,000 and accrued interest receivable of $164 due from a related party. The related party is a limited liability company owned and controlled by the President of the Company. | |
STOCKHOLDERS_EQUITY
STOCKHOLDERSb EQUITY | 9 Months Ended |
Dec. 31, 2013 | |
Equity [Abstract] | ' |
STOCKHOLDERSb EQUITY | ' |
NOTE 5 – STOCKHOLDERS’ EQUITY | |
The Company is authorized to issue 500,000,000 shares of its $0.001 par value common stock. | |
Common stock | |
During the nine months ended December 31, 2013, the Company sold 12,132,000 shares of its common stock for total proceeds of $578,825. As of December 31, 2013, 9,406,000 shares were issued and the remaining 2,726,000 were issued on January 14, 2014. | |
DISCONTINUED_OPERATIONS
DISCONTINUED OPERATIONS | 9 Months Ended |
Dec. 31, 2013 | |
Notes to Financial Statements | ' |
DISCONTINUED OPERATIONS | ' |
NOTE 6 – DISCONTINUED OPERATIONS | |
In February 2013, the Company determined to discontinue operations due to the change in control which led to a change in the management team and a change in the business plan of the Company. The Company recorded discontinued operations of ($0) and ($1,220) for the nine months ended December 31, 2013 and 2012, respectively. | |
SUBSEQUENT_EVENTS
SUBSEQUENT EVENTS | 9 Months Ended |
Dec. 31, 2013 | |
Subsequent Events [Abstract] | ' |
SUBSEQUENT EVENTS | ' |
NOTE 7 – SUBSEQUENT EVENTS | |
On December 2, 2013, the Company entered into two consulting agreements for a total of 1,500,000 shares of common stock for services to be rendered from January 1, 2014 through December 31, 2014. | |
On January 20, 2014, the Company issued 2,726,000 shares of common stock for cash received of $272,600 during the three months ended December 31, 2013. | |
On January 22, 2014, we entered into two separate Investor Relations Agreements, in which each consultant will provide investment relations services to us in exchange for $5,000.00 per month, for three months. | |
On January 23, 2014, we entered into an Investment Relations Agreement with another consultant in which the consultant will provide investment relation services in exchange for 25,000 shares of restricted common stock. | |
On January 27, 2014, the Company acquired a wholly owned subsidiary, Development Tech, Inc. During the month ended January 31, 2014, Development Capital Group, Inc. transferred its intellectual property, right to conversion agreement and notes receivable to its wholly owned subsidiary. | |
On January 31, 2014, we entered into a Media & IR Service Provider Agreement, for a term of six months thereafter, in which the consultant will provide investment relations services in exchange for $30,000 USD and 300,000 shares of restricted common stock. | |
During the month ended January 31, 2014, the Company sold a total of 1,430,000 shares of common stock for cash of $143,000 and issued the shares in January 2014. | |
During the month ended January 31, 2014, the Company loaned $3,724 to an entity and executed a conversion agreement on January 16, 2014 to convert the loan into 93,100 shares of common stock of the entity. The conversion agreement and the underlying shares were transferred to the wholly owned subsidiary. | |
On February 3, 2014, we entered into another Investor Relations Agreement with an additional consultant in which we will pay the consultant $5,000 per month and 100,000 shares of restricted common stock. | |
SUMMARY_OF_SIGNIFICANT_ACCOUNT1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
Dec. 31, 2013 | |
Accounting Policies [Abstract] | ' |
Organization | ' |
Organization | |
The Company was incorporated on September 27, 2010 (Date of Inception) under the laws of the State of Florida, as Development Capital Group, Inc. | |
Nature of operations | ' |
Nature of operations | |
For the years ended March 31, 2012 and 2011, the Company provided transportation and logistics services for a wide range of manufacturing, industrial and retail customers. | |
In February 2013, a change of control occurred whereby the former management sold 9,000,000 shares of common stock to the new management for $40,000. The Company inserted a new management team and implemented a new business model eliminating the historic logistics activities and implementing a business plan focused on the development of commercial websites and related software applications. | |
Basis of presentation | ' |
Basis of presentation | |
The accompanying unaudited condensed interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. | |
The unaudited interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the audited financial statements and notes thereto, together with the Plan of Operations for the year ended March 31, 2013. | |
Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim results for the nine months ended December 31, 2013 are not necessarily indicative of results for the full fiscal year. | |
Year end | ' |
Year end | |
The Company’s year end is March 31. | |
Use of estimates | ' |
Use of 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. | |
Cash and cash equivalents | ' |
Cash and cash equivalents | |
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. The carrying value of these investments approximates fair value. | |
Revenue recognition | ' |
Revenue recognition | |
We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is probable. | |
Stock-based compensation | ' |
Stock-based compensation | |
The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. | |
The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. | |
Fair value of financial instruments | ' |
Fair value of financial instruments | |
Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses, bank overdraft and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. | |
Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. | |
Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. | |
Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. | |
Recent pronouncements | ' |
Recent pronouncements | |
The Company has evaluated the recent accounting pronouncements through January 2014 and believes that none of them will have a material effect on the company’s financial statements. |
GOING_CONCERN_Details_Narrativ
GOING CONCERN (Details Narrative) (USD $) | 9 Months Ended | |
Dec. 31, 2013 | Mar. 31, 2013 | |
Notes to Financial Statements | ' | ' |
Net loss | $154,794 | ' |
Accumulated deficit | $221,837 | ($67,043) |
NOTES_RECEIVABLE_Details_Narra
NOTES RECEIVABLE (Details Narrative) (USD $) | 9 Months Ended | |
Dec. 31, 2013 | Oct. 30, 2013 | |
Notes to Financial Statements | ' | ' |
Company loaned | ' | $20,000 |
Bears interest | ' | '5% |
Financing raise of at least | ' | 200,000 |
Principal and accrued interest | ' | '30% |
Interest income | 329 | ' |
Accrued interest receivable | $329 | ' |
RELATED_PARTY_TRASACTIONS_Deta
RELATED PARTY TRASACTIONS (Details Narrative) (USD $) | 12 Months Ended | |
Mar. 31, 2013 | Sep. 30, 2013 | |
Notes to Financial Statements | ' | ' |
Company advanced | $1,100 | ' |
Additional paid in capital | 971 | ' |
Remaining balance owed totaled | 129 | ' |
accounts payable due to related parties total | ' | $9,500 |
STOCKHOLDERS_EQUITY_Details_Na
STOCKHOLDERSb EQUITY (Details Narrative) (USD $) | 9 Months Ended | |
Dec. 31, 2013 | Mar. 31, 2013 | |
Equity [Abstract] | ' | ' |
Common Stock authorized issue shares | 490,000,000 | ' |
Common stock par value | $0.00 | $0.00 |
Common stock sold shares | $12,132,000 | ' |
Common Stock Total Proceeds | $578,825 | ' |
Shares issued | 9,406,000 | ' |
Remaining Issued | 2,726,000 | ' |
DISCONTINUED_OPERATIONS_Detail
DISCONTINUED OPERATIONS (Details Narrative) (USD $) | 9 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Notes to Financial Statements | ' | ' |
Recorded Discontinued operations | $0 | ($1,220) |
SUBSEQUENT_EVENTS_Details_Narr
SUBSEQUENT EVENTS (Details Narrative) (USD $) | Jan. 31, 2014 | Jan. 23, 2014 | Jan. 22, 2014 | Jan. 20, 2014 | Dec. 02, 2013 |
Subsequent Events [Abstract] | ' | ' | ' | ' | ' |
Shares of common stock total | ' | ' | ' | ' | 1,500,000 |
Common stock issued shares | ' | ' | ' | 2,726,000 | ' |
Cash received | ' | ' | ' | 272,600 | ' |
Provide investment relations services | ' | ' | $5,000 | ' | ' |
Shares of restricted common stock | ' | $25,000 | ' | ' | ' |
Shares of common stock | 1,430,000 | ' | ' | ' | ' |
Issued shares cash | 143,000 | ' | ' | ' | ' |