0001165527-13-000031.txt : 20130109 0001165527-13-000031.hdr.sgml : 20130109 20130108180919 ACCESSION NUMBER: 0001165527-13-000031 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20130109 DATE AS OF CHANGE: 20130108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Psychic Friends Network Inc. CENTRAL INDEX KEY: 0001421981 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-33968 FILM NUMBER: 13519119 BUSINESS ADDRESS: STREET 1: 2360 CORPORATE CIRCLE, SUITE 400 CITY: HENDERSON STATE: NV ZIP: 89074-7722 BUSINESS PHONE: 702-608-7360 MAIL ADDRESS: STREET 1: 2360 CORPORATE CIRCLE, SUITE 400 CITY: HENDERSON STATE: NV ZIP: 89074-7722 FORMER COMPANY: FORMER CONFORMED NAME: Web Wizard, Inc. DATE OF NAME CHANGE: 20071221 10-K 1 g6512.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended September 30, 2012 [ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _________________ to __________________ Commission file number: 001-33968 Psychic Friends Network, Inc. (Exact name of registrant as specified in its charter) Nevada 45-4928294 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 2360 Corporate Circle, Suite 400, Henderson, NV 89074-7722 (Address of principal executive offices) (Zip Code) 1-702-608-7360 (Registrant's telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: None Securities registered pursuant to Section 12(g) of the Act: Common Stock Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. [ ] Yes [X] No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act: [ ] Yes [X] No Indicate by check mark whether the registrant(1) has filed all reports required by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 day. [X] Yes [ ] No Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [X] Yes [ ] No Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulations S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [ ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [ ] Yes [X] No State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter: $24,467,500 at March 31, 2012. Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date: 84,016,334 shares of common stock as of January 8, 2013 DOCUMENTS INCORPORATED BY REFERENCE Part III incorporates by reference certain information from the registrant's definitive informational statement for the 2013 Annual Meeting of Shareholders to be filed on or before January 30, 2013. FORWARD-LOOKING STATEMENTS This Annual Report on Form 10-K contains "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. All statements other than statements of historical fact are "forward-looking statements" for purposes of federal and state securities laws, including, but not limited to, any projections of earnings, revenue or other financial items; any statements of the plans, strategies and objections of management for future operations; any statements concerning proposed new services or developments; any statements regarding future economic conditions or performance; any statements or belief; and any statements of assumptions underlying any of the foregoing. Forward-looking statements may include the words "may," "could," "estimate," "intend," "continue," "believe," "expect" or "anticipate" or other similar words. These forward-looking statements present our estimates and assumptions only as of the date of this report. Except for our ongoing securities laws, we do not intend, and undertake no obligation, to update any forward-looking statement. Although we believe that the expectations reflected in any of our forward-looking statements are reasonable, actual results could differ materially from those projected or assumed in any or our forward-looking statements. Our future financial condition and results of operations, as well as any forward-looking statements, are subject to change and inherent risks and uncertainties. The factors impacting these risks and uncertainties include, but are not limited to; increased competitive pressures from existing competitors and new entrants; our ability to efficiently and effectively finance our operations; deterioration in general or regional economic conditions; adverse state or federal legislation or regulation that increases the costs of compliance; ability to achieve future sales levels or other operating results; the fact that our accounting policies and methods are fundamental to how we report our financial condition and results of operations, and they may require management to make estimates about matters that are inherently uncertain; the psychic services market; our ability to develop a fully-functioning web portal; changes in U.S. GAAP or in the legal, regulatory and legislative environments in the markets in which we operate; inability to efficiently manage our operations; the inability of management to effectively implement our strategies and business plans; and the other risks and uncertainties detailed in this report. Throughout this Annual Report on Form 10-K references to "we", "our", "us", "PFN", "the Company", and similar terms refer to Psychic Friends Network, Inc. 2 PSYCHIC FRIENDS NETWORK, INC. FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012 INDEX TO FORM 10-K Page ---- PART I Item 1 Business....................................................... 4 Item 1A Risk Factors................................................... 7 Item 1B Unresolved Staff Comments...................................... 7 Item 2 Properties..................................................... 7 Item 3 Legal Proceedings.............................................. 7 Item 4 Mine Safety Disclosures........................................ 7 PART II Item 5 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.............. 8 Item 6 Selected Financial Data........................................ 9 Item 7 Management's Discussion and Analysis of Financial Condition and Results of Operations...................................... 9 Item 7A Quantitative and Qualitative Disclosures About Market Risk..... 12 Item 8 Financial Statements and Supplementary Data.................... 12 Item 9 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure....................................... 12 Item 9A Controls and Procedures........................................ 13 Item 9B Other Information.............................................. 13 PART III Item 10 Directors, Executive Officers and Corporate Governance......... 14 Item 11 Executive Compensation......................................... 14 Item 12 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters................................ 14 Item 13 Certain Relationships and Related Transactions, and Director Independence................................................... 14 Item 14 Principal Accounting Fees and Services......................... 14 PART IV Item 15 Exhibits, Financial Statement Schedules........................ 15 3 PART I ITEM 1 BUSINESS CORPORATE HISTORY AND BACKGROUND We were incorporated on May 9, 2007 under the laws of the state of Nevada. Our registered offices are located at 2360 Corporate Circle, Suite 400, Henderson, NV, 89074-7722 and our sales, customer service and administrative offices are located at 5209 Wilshire Blvd., Los Angeles, CA 90036. Our website is www.psychicfriendsnetwork.com. Our original business was providing web services and products that enabled small and medium-sized businesses to establish, maintain, promote and optimize their Internet presence. We were not able to secure sufficient revenue or financing to continue our original business and this business has been discontinued. On January 27, 2012 we changed our business to that providing psychic consultation services under the trade name "The Psychic Friends Network". ACQUISITION OF PSYCHIC FRIENDS NETWORK On January 27, 2012, we entered acquired certain assets related to providing psychic consultation services under the trade name "The Psychic Friends Network". On March 30, 2012 we closed such asset purchase with PFN Holdings, Inc. pursuant to which we acquired a number of assets related to providing psychic consultation services under the trade name "The Psychic Friends Network" in exchange for 50,600,000 shares of our common stock. In conjunction with this acquisition, our prior sole director and officer Ya Tang Chao cancelled 50,000,000 shares of our common stock. In conjunction with the asset purchase agreement, we also entered into a financing agreement with Right Power Services Ltd., a British Virgin Islands company. Pursuant to the financing agreement, Right Power Services provided us with a total of $745,000 in equity financing. BUSINESS OUR SERVICES We are an entertainment company that plans to provide live psychic advice via telephone and the internet, as well as daily and weekly horoscopes. We plan to generate revenue via "per minute'" or "on demand" phone charges as well as web-based fees. In addition, we are in the process of adding several new channels to generate revenue, including mobile applications, and internet audio, video and text chat. Our business is reliant on a large volume of small customers and, therefore, we are not dependent on any one group of customers. Our management operated a phone service during the 1990's under the brand "The Psychic Friends Network". At the peak of its popularity in the 1990's, The Psychic Friends Network averaged 14,000 calls per day, and the average customer spent approximately $350-$400 over a 12-month period. Unfortunately, due to certain legislative and regulatory changes which allowed customers to retain their phone service while not paying for 900 number charges, the company was forced to file for bankruptcy reorganization protection in 1998. By 1999, our officers Mike and Marc Lasky had repurchased all of the material intellectual property assets from the bankruptcy trustee. These assets were subsequently transferred to PFN Holdings. Since we acquired the PFN Holdings' assets, we have commenced working on a new updated website that we call PFN 2.0. The main focus will be to capitalize on current technologies and social media as well as increasing the overall experience for our customers. This website had its soft launch in October 2012. With the launch of PFN 2.0, we anticipate that we will be able to provide customers with multiple connections to our advisors, including toll free and click to call telephone services, audio, video and text chat internet services, and mobile phone applications and SMS services. Currently, PFN 2.0 is capable of providing the service of connecting customers for one-on-one telephone calls with psychics. The one-on-one call service is the core business of The Psychic Friends Network. People can call from the comfort 4 of their homes, offices, or wherever they choose, and they will be instantly connected to their favorite Master Psychic, for a confidential reading. Callers have the option to choose a psychic by category, such as, Tarot, Astrology, Love & Relationships, Money and Career, Dreams or even Past Lives. They may also choose to speak to the next available psychic or to speak to the same psychic each time they call, which allows them to establish an ongoing relationship, simply by calling that psychic's extension. Callers can choose to pay by credit card, debit card, pay by check, or by using pre-paid Gift Cards. The prices that we charge are flexible, so that we are able to test multiple pricing points to see what will optimize profits. We plan to offer first time caller promotional rates. The key is to get new callers in the door. Historically, we found that over 65% of our callers end up calling back. We believe this is primarily due to the stringent selection process we have for choosing the psychics we engage for our service. With the advent of new technologies, like Mobile applications, VOIP, and social media tools, we will be able to offer psychics from all over the world, and accept international calls from customers. We believe that these technological improvements will allow us to capture a large audience. As part of the PFN 2.0 website we are developing, we will be including a number of services which we were not previously able to offer. These are currently under development and include: * ONE-ON-ONE WEB-BASED READINGS: A new feature that we plan to offer is the ability for customers to connect to their psychic through our new "Skype" like feature. This means that the customer can log into their account and in real time check the bios, specialty categories and availability of all of our psychics. Once they find their account and then choose their available psychic, they will be able to instantly chat with that psychic. We plan on integrating the ability to text chat, audio only chat and video chat. The video chat feature will allow customers to see the psychics and see the psychic's action, such as Tarot cards being flipped for the reading. In addition to the improvement in the customer service experience, this service will also allow us to increase the efficiency of our scheduling. If the psychic is unavailable, a customer can actually log in to their account and schedule a reading in the near future. This is advantageous to the customer as well as the psychic, who does not have to sit by their computer and phone, hoping for calls to come in. Like our phone-based readings, customers will have the option to pay by credit card, debit card, personal check, or by using pre-paid gift cards. They can choose to pre-pay for minute packages as well as get discounted monthly subscription rates. The purchases can be made online or by calling in over the phone. * MOBILE APPLICATIONS: Thanks to the advances in mobile technology, we plan to offer several ways for our customers to get our Psychic branded content through mobile phones in ways which we were not able to take advantage of previously. This includes PSMS, Bill to mobile, and Mobile Applications for the iPhone, Blackberrry and Android based phones. * PSMS or Premium SMS, allows the caller to send a text message with our branded keywords, to our short code. Through this type of service, we will be able to offer a daily horoscope sent to our customers' mobile phones. The billing for this service will show up as a monthly item on their mobile phone invoice. We also plan to offer live psychic advice through mobile devices that allow users to send a text to one of our live psychics and receive an immediate reply. We anticipate that we will be charging $0.99 per message received, also billed directly through the customer's mobile phone invoice. * Bill to Mobile is a new service that we plan to offer, which will allow our customers to pay via their mobile phone, instead of by credit card, debit card, or check. This will be a convenient way for customers to pay for our services, instead of having to find a credit card or other form of payment. * We anticipate that mobile applications will become a major part of our psychic content offerings. We have begun developing various mobile applications that our customers will be able to download directly from the application stores on their mobile phones. We plan to offer live psychic readings, as well a Astrological content. The applications will be free to download, but after a short free trial, the content will be paid. 5 MARKETING During the 1990's and early 2000's, our management operated Psychic Friends Network, a company involved in connecting customers for one on one telephone calls with psychics under the same trademark: "The Psychic Friends Network". This company only had market presence in the U.S and Canada; made up primarily of women, 30-60 years old, and skewed towards African Americans. We believe that the our target market is much larger today, due in part to new technologies like the Internet, mobile phones and social media. We believe that our new offerings will expand our market to individuals from 18-65, of all races. This market will likely still be predominated by women, but we believe that more men will be interested in our Internet and social media offerings than they would be in one on one phone interaction. We believe that the market for psychic services is substantial. An example of the size of the potential market, and also a potential advertising venue for our services, is a syndicated radio show called Coast to Coast. The show attracts an estimated 4.5 million listeners every night, making it the most listened to late night show in North America. In addition, we can now access customers in international jurisdictions because of the new technologies that allow anyone to connect directly to one of our psychics at the push of a button in real time. Additionally, many of the new markets which will have access to our services, such as China and India, already have strong traditions or connections to psychic phenomenon. During the peak of The Psychic Friends Network, the company was averaging 14,000 calls per day, and 90% of the callers were generated through TV advertising. Currently, there are virtually no psychic phone services being advertised on television. The few competitors that we have are almost exclusively adverting on the Internet. This provides us an opportunity to take advantage of a vastly underserved market. We plan to advertise and market our services via the following avenues: INFOMERCIALS - we anticipate that paid advertisements on television/radio will be used to provide information about our services and direct traffic to our different mediums. WEB-BASED ANALYTICS - we plan to use advertisements, social media and search engine optimization to help inform our target audience as well as make us stand out from our peers. WORD OF MOUTH - from historical experience, we believe that our clients will tend to be repeat customers and friends of past customers. Word of mouth and positive client experiences are a very important source of marketing and based on providing a high level of service. With the strength of our brand name both psychics and customers are very excited about the re-launch. COMPETITION The market for psychic services is competitive. We compete with a significant number of online, telephone and brick and mortar psychic service companies, the largest of which are Keen, California Psychics, Ask Now. Psychic Source and Live Person. Many of our competitors have significant advantages over our Company in terms of scale, operating histories, number of locations in operation, capital and other resources. We are a start-up company that has just begun to commence commercial operations. Accordingly, there can be no assurances that the Company can successfully compete in our market. EMPLOYEES As of September 30, 2012, the Company had three full time consultants and no employees. Our personnel are responsible for performing or overseeing all operations of the Company. Specifically, our personnel direct responsibilities include, but are not limited to, developing our website and mobile application, seeking the investment capital necessary to commence and build commercial operations, creating our marketing, branding and sales strategy, driving the overall services strategy, customer service, operations, and all financial reporting and general administrative duties. 6 ITEM 1A RISK FACTORS Not required for a smaller reporting company. ITEM 1B UNRESOLVED STAFF COMMENTS Not required for a smaller reporting company. ITEM 2 PROPERTIES Our principle corporate offices are located at 2360 Corporate Circle, Suite 400, Henderson, NV 89074. Our sales, customer service and administrative offices are located at 5209 Wilshire Blvd., Los Angeles, CA 90036. We are leasing approximately 500 square feet of office space for a term of Month/Month at a price of $1100 per month. ITEM 3 LEGAL PROCEEDINGS None. ITEM 4 MINE SAFETY DISCLOSURES Not applicable. 7 PART II ITEM 5 MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES Our Common Stock is listed to trade in the over-the-counter securities market through OTC Markets OTCQB under the symbol "PFNI". The following table sets forth the quarterly high and low bid prices for our Common Stock since we began trading on April 17, 2012, as reported by Yahoo! Finance. The quotations reflect inter-dealer prices, without retail mark-up, markdown or commission, and may not necessarily represent actual transactions. Bid Prices ($) ---------------- Quarter Ending High Low -------------- ---- --- June 30, 2012 1.10 0.72 September 30, 2012 0.75 0.35 On December 20, 2012, the closing price for our common stock on the OTCQB was $0.12 per share. HOLDERS As of September 30, 2012, we had 23 holders of our common stock. DIVIDEND POLICY The payment of dividends in the future rests within the discretion of our Board of Directors and will depend upon our earnings, capital requirements and financial condition, as well as other relevant factors. We do not intend to pay any cash dividends in the foreseeable future, but intend to retain all earnings, if any, for use in our business. EQUITY COMPENSATION PLAN INFORMATION On September 17, 2012, the Company adopted the 2012 PFN Stock Plan ("the Plan"). The total number of shares of stock which may be granted directly by options, stock awards or restricted stock purchase offers, shall not exceed 8,250,000. The Plan indicates that the exercise price of an award is equivalent to the market value of the Company's common stock on the grant date. The following table gives information about our common stock that may be issued under our existing equity compensation plans as of September 30, 2012.
Number of Securities Number of Securities to be Remaining Available for Issued Upon Exercise of Weighted-Average Exercise Future Issuance Under Outstanding Options, Price of Outstanding Options, Equity Compensation Plans Warrants and Rights Warrants and Rights (excluding column (a)) Plan Category (a) (b) (c) ------------- ------------------- ------------------- ------------------------- Equity Compensation Plans 200,000 -- 8,050,000 Approved by Security Holders Equity Compensation Plans Not 0 -- n/a Approved by Security Holders Total 200,000 -- 8,050,000
8 RECENT SALES OF UNREGISTERED SECURITIES None. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS None. ITEM 6 SELECTED FINANCIAL DATA Not required for smaller reporting companies. ITEM 7 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS RESULTS OF OPERATIONS The following discussion of the financial condition and results of operations should be read in conjunction with the financial statements included herewith. This discussion should not be construed to imply that the results discussed herein will necessarily continue into the future, or that any conclusion reached herein will necessarily be indicative of actual operating results in the future. YEAR ENDED SEPTEMBER 30, 2012 AND 2011 AND FOR THE PERIOD FROM MAY 9, 2007 (INCEPTION) TO SEPTEMBER 30, 2012: REVENUE The Company generated limited gross revenues from its prior business of $1,434 during the period from inception to September 30, 2012, and no revenues during the years ended September 30, 2012 or 2011. The Company had not yet commenced commercial operations as of September 30, 2012. During the development stage, the Company has been primarily focused on corporate organization and development of our web site and mobile application. We do not anticipate earning significant revenues until such time we commercially launch our services platform. EXPENSES During the year ended September 30, 2012, total operating expenses for the Company were $379,494 compared to $20,452 for the year ended September 30, 2011. The majority of the operating expenses incurred during the year ended September 30, 2012 were consulting, legal, professional and general and administrative costs for corporate development as a result of the asset acquisition and website development. Total operating expenses for the period from inception through September 30, 2012 were $455,663. NET LOSS Our net loss for the year ended September 30, 2012 was $379,494 as compared to a net loss of $20,452 for the year ended September 30, 2011. Our accumulative net loss for the period from inception to September 30, 2012 was $454,634. LIQUIDITY AND FINANCIAL CONDITION As of September 30, 2012, the Company had current assets of $500,898 and current liabilities of $37,697 compared to current assets of $108 and current liabilities of $51,280 at September 30, 2011. Our cash balance as of September 30, 2012 was $499,898 compared to $108 at September 30, 2011. The increase in cash is a result of net proceeds from the sale of common stock pursuant to private placements. The Company believes it currently has sufficient funds to execute its business plan through the second quarter of 2013. We anticipate that additional capital will be required to implement our business plan beyond the second quarter of 2013 and to pay for marketing efforts to support our revenue forecast for 2013. In order to obtain the necessary capital, the Company may need to sell additional shares of common stock or borrow funds from private lenders. 9 Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses, fail to collect significant amounts owed to us or experience unexpected cash requirements that would force us to seek alternative financing. Further, if we issue additional equity or debt securities as a means of raising additional capital, stockholders may experience dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of common stock. PLAN OF OPERATIONS We are a development stage company in the process of finishing up the final stages of our Web platform. We have everything in place from an operations perspective to start our soft launch during the fourth quarter of 2012, and expect our full launch to take place during the first quarter of 2013. During our full launch in the first quarter of 2013, we will take a multi-faceted approach towards marketing. This will include both online and offline marketing. Our Online marketing will include a robust pay per click campaign with google, bing and yahoo. So that we can hit the ground running we have contacted experts in the PPC field. We will also do affiliate marketing on a CPA (Cost per Acquisition) basis. Using this model, we will only pay the affiliated for a paid customer, and they pay for their own marketing, so it is a very targeted brand of marketing. We will also be doing some banner ads and contextual marketing, where we can serve people ads only after they express some sort of interest in psychics or horoscopes. Regarding our offline advertising, this is our true strength, as witnessed from our previous run of success. We already have new television spots produced that we expect to perform extremely well. These spots were all produced by the same team that produced the original Psychic Friends Network infomercials. In addition, we are expecting our mobile app to be finished during the first quarter of 2013. We believe that our mobile app will be the most successful of all of our platforms. Mobile advertising has the best ROI, of all forms of advertising simply because the market is still relatively new, and as such is not near a saturation point. Furthermore, mobile applications are truly tailor made for Psychic Friends. For the first time ever we can contact our customer in their pockets or purses. We can let them know about promo offers, or send them a horoscope or with them a happy birthday with a discount code. And, the customer is just a few clicks away from connecting to one of our hand chosen psychics anytime or anywhere that they have their mobile smart phones. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements involves the use of estimates, which have been made using judgment. Actual results may vary from these estimates. The financial statements have, in management's opinion, been prepared within the framework of the significant accounting policies summarized below: DEVELOPMENT STAGE COMPANY The Company is considered to be in the development stage, as defined under Accounting Codification Standard, (ASC 915) "Development Stage Entities". Since its formation, the Company has not yet realized any revenues from its planned operations. RECLASSIFICATIONS The Company reclassified $780 and $14,377 in "Transfer and filing fees"; $-0- and $1,500 in "Travel and entertainment", to "General and administrative" expenses for the year ended September 30, 2011 and for the period from inception (May 9, 2007) through September 30, 2011, respectively to conform to the current presentation. The reclassifications had no effect on the Company's financial condition, results of operation, or cash flows. 10 CASH AND CASH EQUIVALENTS The Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value of the Company's financial instruments, consisting of cash and accounts payable and accrued liabilities, is equal to fair value due to their short-term to maturity. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments. REVENUE RECOGNITION The Company recognizes revenue on an accrual basis. Revenue is generally realized or realizable and earned when all of the following criteria are met: 1) persuasive evidence of an arrangement exists between the Company and our customer(s); 2) services have been rendered; 3) our price to our customer is fixed or determinable; and 4) collectability is reasonably assured. PER SHARE DATA In accordance with "ASC 260 - Earnings per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. At September 30, 2012 and 2011, the Company had no stock equivalents that were anti-dilutive and excluded in the loss per share computation. STOCK-BASED COMPENSATION The Company records stock based compensation in accordance with the guidance in ASC Topic 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. Accordingly, the Company recognized expenses of $2,429 and $0 during the years ended September 30, 2012 and 2011, respectivelyWEBSITE DEVELOPMENT COSTS WEBSITE DEVELOPMENT COSTS The Company capitalizes its costs to develop its website and when preliminary development efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the website will be used as intended. Such costs are amortized on a straight-line basis over the estimated useful life of the related asset, which approximates three years. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to result in additional material functionality are capitalized and expensed over the estimated useful life of the upgrades. The Company capitalized website costs of $46,750 for the period from inception on May 9, 2007 through September 30, 2012. The Company's capitalized website amortization is included in depreciation and amortization in the Company's consolidated statements of operations, and totaled $5,503 for the period. 11 ADVERTISING COSTS Advertising costs are to be expensed as incurred in accordance to Company policy; for the year ended September 30, 2012, Advertising expenses totaled $23,778. INCOME TAXES The Company records income taxes under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carryforwards. Accounting standards regarding income taxes requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance, if based on the information available it is more likely than not, that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed at each reporting period based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, the Company's experience with operating loss and tax credit carryforwards not expiring unused, and tax planning alternatives. RECENT ACCOUNTING PRONOUNCEMENTS In December 2011, The FASB issued Accounting Standards Update 2011-11, "Disclosures about Offsetting Assets and Liabilities." This update requires entities to disclose both gross information and net information about instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. The scope of this update includes derivatives, sale and repurchase agreements and reverse sale and repurchase agreements and securities borrowing and lending arrangements. The Company is required to adopt this update retrospectively for periods beginning after January 1, 2013. The adoption of this accounting standard update will become effective for the reporting period beginning January 1, 2013. Management does not anticipate that adoption will have a material impact on the Company's consolidated financial position, results of operations or cash flows. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not, or are not believed by management to, have a material impact on the Company's present or future financial position, results of operations or cash flows. OFF-BALANCE SHEET ARRANGEMENTS We do not have any off-balance sheet arrangements, financings, or other relationships with unconsolidated entities or other persons, also known as "special purpose entities" (SPEs). ITEM 7A QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK Not required for smaller reporting companies. ITEM 8 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA See F-1. ITEM 9 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. 12 ITEM 9A CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES Disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"), are our controls and other procedures that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Act is accumulated and communicated to our management, including our Chief Executive and Financial Officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Rules 13a-15(b) and 15d-15(b) under the Exchange Act, requires us to carry out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2012, being the date of our most recently completed fiscal year end. This evaluation was implemented under the supervision and with the participation of our Chief Executive and Financial Officer. Based on that evaluation, our management, including our Chief Executive and Financial Officer have concluded that, as of the end of the period covered by this report, our disclosure controls and procedures are ineffective in ensuring that information required to be disclosed in our Exchange Act reports is (1) recorded, processed, summarized and reported in a timely manner, and (2) accumulated and communicated to our management, including our Chief Executive and Financial Officer, as appropriate to allow timely decisions regarding required disclosure. MANAGEMENT'S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control system was designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation and fair presentation of our financial statements for external purposes in accordance with generally accepted accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Our officers have assessed the effectiveness of our internal controls over financial reporting as of September 30, 2012. In making this assessment, management used the criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based upon its assessment, management concluded that, as of September 30, 2012, our internal control over financial reporting was not effective. This Annual Report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant to an exemption for smaller reporting companies under Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act. CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING During the final quarter of the year ended September 30, 2012, there were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. ITEM 9B OTHER INFORMATION None. 13 PART III ITEM 10 DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE Incorporated by reference from our 2013 Information Statement. ITEM 11 EXECUTIVE COMPENSATION Incorporated by reference from our 2013 Information Statement. ITEM 12 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS Incorporated by reference from our 2013 Information Statement. ITEM 13 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE Incorporated by reference from our 2013 Information Statement. ITEM 14 PRINCIPAL ACCOUNTING FEES AND SERVICES Incorporated by reference from our 2013 Information Statement. 14 PART IV ITEM 15 EXHIBITS, FINANCIAL STATEMENT SCHEDULES Number Exhibit ------ ------- 3.1 Articles of Incorporation (1) 3.2 Bylaws (1) 31 Rule 13a-14(a) Certification of Principal Executive and Financial Officer 32 Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 of Principal Executive and Financial Officer 101.INS* XBRL Instance Document 101.SCH* XBRL Taxonomy Extension Schema Document 101.CAL* XBRL Taxonomy Extension Calculation Linkbase Document 101.LAB* XBRL Taxonomy Extension Label Linkbase Document 101.PRE* XBRL Taxonomy Extension Presentation Linkbase Document 101.DEF* XBRL Taxonomy Extension Definition Linkbase Document ---------- (1) Incorporated by reference to the exhibits to the registrant's registration statement on Form SB-2 dated January 11, 2008. * Pursuant to applicable securities laws and regulations, we are deemed to have complied with the reporting obligation relating to the submission of interactive data files in such exhibits and are not subject to liability under any anti-fraud provisions of the federal securities laws as long as we have made a good faith attempt to comply with the submission requirements and promptly amend the interactive data files after becoming aware that the interactive data files fail to comply with the submission requirements. Users of this data are advised that, pursuant to Rule 406T, these interactive data files are deemed not filed and otherwise are not subject to liability. 15 SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Psychic Friends Network, Inc. Date: January 8, 2013 /s/ Marc Lasky ----------------------------------- Marc Lasky, Chief Executive Officer Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
Signature Title Date --------- ----- ---- /s/ Michael Lasky President and Director January 8, 2013 -------------------------- Michael Lasky /s/ Kelly Anderson Director January 8, 2013 -------------------------- Kelly Anderson /s/ Peter Newton Director January 8, 2013 -------------------------- Peter Newton /s/ Marc Lasky Director and Chief Executive Officer January 8, 2013 -------------------------- (Principal Executive, Financial and Marc Lasky Accounting Officer)
16 [LETTERHEAD OF SADLER, GIBB & ASSOCIATES, LLC] REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors Psychic Friends Network, Inc. We have audited the accompanying balance sheet of Psychic Friends Network, Inc., as of September 30, 2012 and the related statements of operations, stockholders' equity (deficit) and cash flows for the year then ended and for the cumulative period from May 9 2007 (date of inception) through September 30, 2012. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of Psychic Friends Network, Inc. as of September 30, 2011 were audited by other auditors whose report dated November 30, 2011, expressed an unqualified opinion on those statements. We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion. In our opinion the financial statements referred to above present fairly, in all material respects, the financial position of Psychic Friends Network, Inc., as of September 30, 2012, and the results of their operations and cash flows for the year then ended, in conformity with U.S. generally accepted accounting principles. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company had accumulated losses of $454,634 for the period from inception through September 30, 2012 which raises substantial doubt about its ability to continue as a going concern. Management's plans concerning these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. /s/ Sadler, Gibb & Associates, LLC ---------------------------------------- Farmington, UT December 27, 2012 F-1 GEORGE STEWART, CPA 316 17TH AVENUE SOUTH SEATTLE, WASHINGTON 98144 (206) 328-8554 FAX(206) 328-0383 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors Web Wizard, Inc. I have audited the accompanying balance sheet of Web Wizard, Inc. (A Development Stage Company) as of September 30, 2011 and 2010, and the related statements of operations, stockholders' equity and cash flows for the years then ended and for the period from May 9, 2007 (inception), to September 30, 2011. These financial statements are the responsibility of the Company's management. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion. In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Web Wizard, Inc., (A Development Stage Company) as of September 30, 2011 and 2010, and the results of its operations and cash flows for the years then ended and from May 9, 2007 (inception), to September 30, 2011 in conformity with generally accepted accounting principles in the United States of America. The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note # 1 to the financial statements, the Company has had no operations and has no established source of revenue. This raises substantial doubt about its ability to continue as a going concern. Management's plan in regard to these matters is also described in Note # 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. /s/ George Stewart, CPA ----------------------------------- Seattle, Washington November 30, 2011 F-2 Psychic Friends Network, Inc. (Formerly "Web Wizard, Inc.") (A Development Stage Company) BALANCE SHEETS
September 30, September 30, 2012 2011 ---------- ---------- ASSETS Current assets Cash $ 499,898 $ 108 Prepaid expenses 1,000 -- ---------- ---------- Total current assets 500,898 108 Intangible assets (net of $5,503 of accumulated amortization) 41,247 -- ---------- ---------- Total Assets $ 542,145 $ 108 ========== ========== LIABILITIES Current Liabilities Accounts payable and accrued liabilities $ 37,697 $ 5,600 Loans from related parties -- 45,680 ---------- ---------- Total current liabilities 37,697 51,280 ---------- ---------- Total Liabilities 37,697 51,280 ---------- ---------- STOCKHOLDERS' EQUITY (DEFICIT) Common stock; 750,000,000 shares authorized at $0.001 par value; 84,016,334 and 82,250,000 issued and outstanding at September 30, 2012 and 2011, respectively 84,017 82,250 Additional paid-in capital 875,065 (58,350) Deficit accumulated during development stage (454,634) (75,072) ---------- ---------- Total stockholders' equity (deficit) 504,448 (51,172) ---------- ---------- Total liabilities and stockholders' equity (deficit) $ 542,145 $ 108 ========== ==========
The accompanying notes are an integral part of these financial statements. F-3 Psychic Friends Network, Inc. (Formerly "Web Wizard, Inc.") (A Development Stage Company) STATEMENTS OF OPERATIONS
From inception For the Year Ended (May 9, 2007) ------------------------------------ through September 30, September 30, September 30, 2012 2011 2012 ------------ ------------ ------------ REVENUE $ -- $ -- $ 1,434 ------------ ------------ ------------ OPERATING EXPENSES Payroll expenses 91,579 -- 91,579 Depreciation and amortization 5,503 -- 5,503 General and administrative 59,861 852 75,984 Consulting fees 141,652 -- 141,652 Legal and professional 80,899 19,600 140,945 ------------ ------------ ------------ TOTAL OPERATING EXPENSES 379,494 20,452 455,663 ------------ ------------ ------------ NET LOSS FROM OPERATIONS (379,494) (20,452) (454,229) OTHER (INCOME) EXPENSE Bank charges and interest 68 -- 405 ------------ ------------ ------------ TOTAL OTHER EXPENSE 68 -- 405 ------------ ------------ ------------ NET LOSS BEFORE INCOME TAXES (379,562) (20,452) (454,634) PROVISION FOR INCOME TAX -- -- -- ------------ ------------ ------------ NET LOSS FOR THE PERIOD $ (379,562) $ (20,452) $ (454,634) ============ ============ ============ BASIC AND DILUTED (LOSS) PER COMMON SHARE $ (0.00) $ (0.00) ============ ============ WEIGHTED AVERAGE NUMBER OF COMMON SHARES (BASIC AND DILUTED) 83,239,447 8,225,000 ============ ============
The accompanying notes are an integral part of these financial statements. F-4 Psychic Friends Network, Inc. (Formerly "Web Wizard, Inc.") (A Development Stage Company) STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) From Inception May 9, 2007 through September 30, 2012
Deficit Accumulated Total Common Stock Additional During Stockholders' ------------------------- Paid-in Development Equity Issued Amount Capital Stage (Deficit) ---------- ---------- ---------- ---------- ---------- Balance at inception - May 9, 2007 -- $ -- $ -- $ -- $ -- Shares issued for cash - June 5, 2007 at $0.001 per share 74,000,000 74,000 (66,600) -- 7,400 Shares issued for cash - July 31, 2007 at $0.02 per share 8,250,000 8,250 8,250 -- 16,500 Net (loss) for period from inception on May 9, 2007 to September 31, 2007 -- -- -- 1,398 1,398 ---------- ---------- ---------- ---------- ---------- BALANCE, SEPTEMBER 31, 2007 82,250,000 82,250 (58,350) 1,398 25,298 Net (loss) for the year ended September 31, 2008 -- -- -- (37,052) (37,052) ---------- ---------- ---------- ---------- ---------- BALANCE, SEPTEMBER 31, 2008 82,250,000 82,250 (58,350) (35,654) (11,754) Net (loss) for the year ended September 31, 2009 -- -- -- (11,134) (11,134) ---------- ---------- ---------- ---------- ---------- BALANCE, SEPTEMBER 31, 2009 82,250,000 82,250 (58,350) (46,788) (22,888) Net (loss) for the year ended September 31, 2010 -- -- -- (7,832) (7,832) ---------- ---------- ---------- ---------- ---------- BALANCE, SEPTEMBER 31, 2010 82,250,000 82,250 (58,350) (54,620) (30,720) Net (loss) for the year ended September 31, 2011 -- -- -- (20,452) (20,452) ---------- ---------- ---------- ---------- ---------- BALANCE, SEPTEMBER 31, 2011 82,250,000 82,250 (58,350) (75,072) (51,172) Shares issued for conversion of debt - January 27, 2012 at $0.75 per share 6,667 7 4,993 -- 5,000 Shares issued for cash - January 27, 2012 at $0.75 per share 326,667 327 244,673 -- 245,000 Shares issued for asset purchase agreement - January 27, 2012 at $.097 per share 600,000 600 57,403 -- 58,003 Shares issued for cash - February 9, 2012 at $0.75 per share 40,000 40 29,960 -- 30,000 Shares issued for consulting services - April 25, 2012 at $0.75 per share 25,000 25 18,725 -- 18,750 Shares issued for consulting services - April 15, 2012 at $0.75 per share 75,000 75 56,175 -- 56,250 Shares issued for cash - April 30, 2012 at $0.75 per share 333,333 333 249,667 -- 250,000 Shares issued for consulting services - July 1, 2012 at $0.75 per share 25,000 25 18,725 -- 18,750 Shares issued for cash - July 13, 2012 at $0.75 per share 334,667 335 250,665 -- 251,000 Stock options issued for services - September 17, 2012 -- -- 2,429 -- 2,429 Net loss for the year ended September 30, 2012 -- -- -- (379,562) (379,562) ---------- ---------- ---------- ---------- ---------- BALANCE, SEPTEMBER 30, 2012 84,016,334 $ 84,017 $ 875,065 $ (454,634) $ 504,448 ========== ========== ========== ========== ==========
The accompanying notes are an integral part of these financial statements. F-5 Psychic Friends Network, Inc. (Formerly "Web Wizard, Inc.") (A Development Stage Company) STATEMENTS OF CASH FLOWS
From inception For the Year Ended (May 9, 2007) ------------------------------------ through September 30, September 30, September 30, 2012 2011 2012 ---------- ---------- ---------- OPERATING ACTIVITIES Net loss $ (379,562) $ (20,452) $ (454,634) Adjustments to reconcile net loss from operations: Stock-based compensation 96,179 -- 96,179 Amortization 5,503 -- 5,503 Change in operating assets and liabilities: Prepaid expenses (1,000) -- (1,000) Accounts payable and accrued liabilities 32,097 3,900 37,697 ---------- ---------- ---------- NET CASH USED IN OPERATING ACTIVITIES (246,783) (16,552) (316,255) ---------- ---------- ---------- INVESTING ACTIVITIES Capitalization of website development costs (46,750) -- (46,750) ---------- ---------- ---------- NET CASH USED IN INVESTING ACTIVITIES (46,750) -- (46,750) ---------- ---------- ---------- FINANCING ACTIVITIES Proceeds from issuance of common stock 781,000 -- 804,900 Proceeds from cash subscriptions payable -- -- -- Proceeds from related parties 12,323 16,480 58,003 ---------- ---------- ---------- NET CASH PROVIDED BY FINANCING ACTIVITIES 793,323 16,480 862,903 ---------- ---------- ---------- NET (DECREASE) IN CASH AND CASH EQUIVALENTS 499,790 (72) 499,898 CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD 108 180 -- ---------- ---------- ---------- CASH AND CASH EQUIVALENTS - END OF PERIOD $ 499,898 $ 108 $ 499,898 ========== ========== ========== SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Cash paid for interest $ -- $ -- $ -- ========== ========== ========== Cash paid for taxes $ -- $ -- $ -- ========== ========== ========== NON-CASH INVESTING AND FINANCING ACTIVITIES: Common stock issued in asset acquisition $ 58,003 $ -- $ 58,003 ========== ========== ========== Liabilities assumed in asset acquisition $ 400 $ -- $ 400 ========== ========== ==========
The accompanying notes are an integral part of these financial statements. F-6 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Psychic Friends Network, Inc. (OTC:PFNI) hereinafter, ("the Company") was incorporated in the State of Nevada on May 9, 2007 under the name "Web Wizard, Inc.". On February 17, 2012 the Company's board passed a motion to change the corporate name to "Psychic Friends Network, Inc." pursuant to an asset purchase agreement executed on January 27, 2012. As part of this agreement, all of the assets of PFN Holdings were purchased. These assets are an integral part of the Company's business development and ultimately the realization of the Company's anticipated cash flows. The Company is in the business of providing daily horoscopes and live psychic advice by telephone, internet or our soon to be released mobile application. Our website is www.psychicfriendsnetwork.com. First time customers will be offered promotions and are able to choose their psychic friend by specialties. They also are able to establish an ongoing relationship with their advisor, or they can choose to try someone new the next time they call. We will strive to stay on the cutting edge of technology in an effort to deliver our content. Currently this includes facebook applications, and twitter pages, that reward our customers with free credits towards readings for sharing, liking or tweeting about PFN. We will also be giving all of our psychics their own website, to find new customers. BASIS OF PRESENTATION The Company is considered to be a development stage company and has not generated significant revenues from operations. There is no bankruptcy, receivership, or similar proceedings against our company. The accompanying audited 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 annual financial information. GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern. Its ability to continue as a going concern is dependent upon the ability of the Company to obtain the necessary financing to meet its obligations and pay its liabilities arising from normal business operations when they come due. Furthermore, as of September 30, 2012, the Company has accumulated losses from inception (May 9, 2007) of $454,634. Likewise, net cash of $316,255 has been used in operations during the same period. The outcome of these matters cannot be predicted with any certainty at this time and raise substantial doubt that the Company will be able to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities which may be necessary should the Company be unable to continue as a going concern. Management believes that the Company will need to obtain additional funding by borrowing funds from its directors and officers, or a private placement of common stock through various sales and public offerings. NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements involves the use of estimates, which have been made using judgment. Actual results may vary from these estimates. The financial statements have, in management's opinion, been prepared within the framework of the significant accounting policies summarized below: DEVELOPMENT STAGE COMPANY The Company is considered to be in the development stage, as defined under Accounting Codification Standard, (ASC 915) "Development Stage Entities". Since its formation, the Company has not yet realized significant revenues from its planned operations. F-7 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED) RECLASSIFICATIONS The Company reclassified $780 and $14,377 in "Transfer and filing fees"; $-0- and $1,500 in "Travel and entertainment", to "General and administrative" expenses for the year ended September 30, 2011 and for the period from inception (May 9, 2007) through September 30, 2011, respectively to conform to the current presentation. The reclassifications had no effect on the Company's financial condition, results of operation, or cash flows. CASH AND CASH EQUIVALENTS The Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value of the Company's financial instruments, consisting of cash and accounts payable and accrued liabilities, is equal to fair value due to their short-term to maturity. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments. REVENUE RECOGNITION The Company recognizes revenue on an accrual basis. Revenue is generally realized or realizable and earned when all of the following criteria are met: 1) persuasive evidence of an arrangement exists between the Company and our customer(s); 2) services have been rendered; 3) our price to our customer is fixed or determinable; and 4) collectability is reasonably assured. For the years ended September 30, 2012 and 2011, the Company recognized no revenues. PER SHARE DATA In accordance with "ASC 260 - Earnings per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. At September 30, 2012 and 2011, the Company had no stock equivalents that were anti-dilutive and excluded in the loss per share computation. STOCK-BASED COMPENSATION The Company records stock based compensation in accordance with the guidance in ASC Topic 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. Accordingly, the Company recognized expenses of $2,429 and $0 during the years ended September 30, 2012 and 2011, respectively (see Note 5). F-8 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED) WEBSITE DEVELOPMENT COSTS The Company capitalizes its costs to develop its website and when preliminary development efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the website will be used as intended. Such costs are amortized on a straight-line basis over the estimated useful life of the related asset, which approximates three years. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to result in additional material functionality are capitalized and expensed over the estimated useful life of the upgrades. The Company capitalized website costs of $46,750 during the year ended September 30, 2012. The Company's capitalized website amortization is included in depreciation and amortization in the Company's consolidated statements of operations, and totaled $5,503 for the period. ADVERTISING COSTS Advertising costs are to be expensed as incurred in accordance to Company policy; for the year ended September 30, 2012, Advertising expenses totaled $23,778. INCOME TAXES The Company records income taxes under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carry forwards. Accounting standards regarding income taxes requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance, if based on the information available it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed at each reporting period based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carry forward periods, the Company's experience with operating loss and tax credit carry forwards not expiring unused, and tax planning alternatives. As of September 30, 2012 and 2011, the Company did not have any amounts recorded pertaining to uncertain tax positions. RECENT ACCOUNTING PRONOUNCEMENTS In December 2011, The FASB issued Accounting Standards Update 2011-11, "Disclosures about Offsetting Assets and Liabilities." This update requires entities to disclose both gross information and net information about instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. The scope of this update includes derivatives, sale and repurchase agreements and reverse sale and repurchase agreements and securities borrowing and lending arrangements. The Company is required to adopt this update retrospectively for periods beginning after January 1, 2013. The adoption of this accounting standard update will become effective for the reporting period beginning January 1, 2013. Management does not anticipate that adoption will have a material impact on the Company's consolidated financial position, results of operations or cash flows. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not, or are not believed by management to, have a material impact on the Company's present or future financial position, results of operations or cash flows. F-9 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 3 - INTANGIBLE ASSET The following table presents the detail of other intangible assets for the periods presented:
Gross Carrying Accumulated Net Carrying Weighted-Average Amount Amortization Amount Remaining Life ------ ------------ ------ -------------- September 30, 2012: Capitalized website development costs $46,750 $(5,503) $41,247 2.74 years ------- ------- ------- ---------- Total $46,750 $(5,503) $41,247 2.74 years ======= ======= ======= ==========
NOTE 4 - RELATED PARTY TRANSACTIONS During the year ended September 30, 2009, the Company entered into a verbal loan agreement with an officer of the Company, whereby the Company borrowed amounts from time to time which are interest-free, payable on demand. During the year ended September 30, 2012, advances of $12,723 were made pursuant to this agreement. According to the terms of the "Asset Purchase Agreement" with PFN Holdings, all related party advances were fully repaid as of September 30, 2012, leaving a balance of $0 and $0 as of September 30, 2012 and 2011, respectively. NOTE 5 - STOCKHOLDERS' EQUITY As summarized in Note 1, on January 27, 2012, our board of directors approved to effect a name change from Web Wizard, Inc. to Psychic Friends Network Inc. In addition to the name change, our board of directors approved a ten (10) new for one (1) old forward stock split of our authorized and issued and outstanding shares of common stock. Upon effect of the forward stock split, our authorized capital was increased from 75,000,000 to 750,000,000 shares of common stock and correspondingly, our issued and outstanding shares of common stock was increased from 8,225,000 to 82,250,000 shares of common stock as of September 30, 2011, all with a par value of $0.001. COMMON STOCK ISSUED In June 2007, the Company issued 74,000,000 post-split shares of common stock at a price of $0.001 per share, for total proceeds of $7,400. In July 2007, the Company issued 8,250,000 post-split shares of common stock at a price of $0.001 per share, for total proceeds of $16,500. In February 2012, the Company issued 40,000 post-split shares of common stock at a price of $0.75 per share, for total proceeds of $30,000. In January 2012, the Company authorized the issuance of 6,667 post-split shares of common stock at a price of $0.75 per share, for total proceeds of $5,000. In January 2012, the Company authorized the issuance of 326,667 post-split shares of common stock at a price of $0.75 per share, for total proceeds of $245,000. In January 2012, the Company issued common post-split shares previously payable of 600,000 at a price of $0.09667 per share as described in detail below. F-10 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 5 - STOCKHOLDERS' EQUITY - (CONTINUED) In April 2012, the Company authorized the issuance of 100,000 post-split shares of common stock at a price of $0.75 per share, for consulting services valued at $75,000. In April 2012, the Company authorized the issuance of 333,333 post-split shares of common stock at a price of $0.75 per share, for total proceeds of $250,000. In July 2012, the Company authorized the issuance of 25,000 post-split shares of common stock at a price of $0.75 per share, for consulting services valued at $18,750. In July 2012, the Company received cash of $251,000 for 334,667 post-split common shares issued at a price of $0.75 per share pursuant to a financing agreement. ASSET PURCHASE AGREEMENT Pursuant to the "Asset Purchase Agreement" (Note 1), on January 27, 2012 the Company issued 50,600,000 post-split shares of common stock for the purchase of intangible assets with a fair value of $-0- from PFN Holdings. In connection with the issuance of stock, the majority shareholder of the Company agreed to forgive $58,403 in related party advances and cancel 50,000,000 post-split shares of common stock held by the shareholder. The value of the liabilities assumed was reduced to $58,003 through the assumption of $400 of liabilities of PFN Holdings by the Company. The Company has presented the common stock issued in this transaction on a net basis on the statement of stockholders' deficit. As the assets purchased had a fair value of $-0- on the date of the transaction, the value of the shares issued was based on the net value of the liabilities extinguished of $58,003, which was recorded as additional paid-in capital due to the fact that the liabilities were owed to a related party. OPTIONS AND WARRANTS During July 2012, the Company's shareholders approved its 2012 Stock Option Plan ("the Plan"). Under the Plan, the Company may issue up to 8,250,000 shares at its discretion. On September 17, 2012, the Company granted 200,000 stock options to a director of the Company which shall vest on September 17, 2013. The options expire ten (10) years following the vesting date and carry a strike price of $0.35 These options were valued using the Black-Scholes model and the following inputs: 1 year vesting term, 10 year life, volatility of 139.6%, interest rate of 1.85%, and 0% forfeiture rate. The resulting value was $0.34 per option for a total value of $68,259. Accordingly, during the years ended September 30, 2012 and 2011, the Company recognized expense of $2,429 and $0, respectively, for options granted during the years pursuant to ASC Topic 718. Unrecognized stock option compensation expense of $65,830 at September 30, 2012 will be recognized during the year ended September 30, 2013. F-11 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 5 - STOCKHOLDERS' EQUITY - (CONTINUED) A summary of the status of the options granted at September 30, 2012 and 2011and changes during the years then ended is presented below: 2012 2011 ------------------ ----------------- Weighted Weighted Average Average Exercise Exercise Shares Price Shares Price ------ ----- ------ ----- Outstanding at beginning of period -- $ -- -- $ -- Granted 200,000 0.35 -- Exercised -- -- -- Expired or canceled -- -- -- Outstanding at end of period 200,000 $0.35 -- $ -- ------- ----- ------ ------ Exercisable -- $ -- -- $ -- ======= ===== ====== ====== The options outstanding at September 30, 2012 and 2011 have a weighted average exercise price of $0.35 per share and have a remaining useful life of 9.97 years. NOTE 6 - INCOME TAXES The Company provides for income taxes under FASB ASC 740, Accounting for Income Taxes. FASB ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities. FASB ASC 740 requires the reduction of deferred tax assets by a valuation allowance, if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company's opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. Accordingly, a valuation allowance equal to the deferred tax asset has been recorded. The total deferred tax asset is $90,946 which is calculated by multiplying a 34% estimated tax rate by the cumulative net operating loss (NOL) adjusted for the following items: For the period ended September 30, 2012 2011 ---------------------------------- ---------- ---------- Book loss for the year $ (379,562) $ (20,452) Adjustments: Meals and entertainment 1,496 -- Stock based compensation 93,750 -- Unpaid payroll taxes 16,829 -- ---------- ---------- Tax loss for the year (265,058) (20,452) Estimated effective tax rate 34% 34% ---------- ---------- Deferred tax asset $ (90,946) $ (6,954) ========== ========== F-12 Psychic Friends Network, Inc. (fka: Web Wizard, Inc.) (A Development Stage Company) NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 and 2011 NOTE 6 - INCOME TAXES - (CONTINUED) The total valuation allowance is $90,946. Details for the last two periods are as follows: For the period ended September 30, 2012 2011 ---------------------------------- ---------- ---------- Deferred tax asset $ 90,946 $ 6,954 Valuation allowance (90,946) (6,954) ---------- ---------- Net deferred tax asset -- -- ---------- ---------- Income tax expense $ -- $ -- ========== ========== Below is a chart showing the estimated corporate federal cumulative net operating loss (NOL) carry forward of $342,559 and the years in which it will expire. Year Amount Expiration ---- ------ ---------- 2012 $ 267,487 2032 2011 $ 20,452 2031 Prior to 2011 $ 54,620 Prior to 2031 NOTE 7 - SUBSEQUENT EVENTS The Company has evaluated events subsequent to the balance sheet date through the issuance date of these financial statements in accordance with FASB ASC 855 and has determined there are no such events that would require adjustment to, or disclosure in, the financial statements F-13 EX-31 2 ex31.txt EXHIBIT 31 CERTIFICATION PURSUANT TO RULE 13A-14(A) I, Marc Lasky, certify that: 1. I have reviewed this annual report on Form 10-K of Psychic Friends Network, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financing reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have: (a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared; (b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 5. The registrant's other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions): (a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and (b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: January 8, 2013 /s/ Marc Lasky ------------------------------------- Marc Lasky Chief Executive and Financial Officer EX-32 3 ex32.txt EXHIBIT 32 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Annual Report of Psychic Friends Network, Inc. (the "Company") on Form 10-K for the year ended September 30, 2012, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Marc Lasky, Chief Executive and Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: 1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Date: January 8, 2013 /s/ Marc Lasky ------------------------------------- Marc Lasky Chief Executive and Financial Officer EX-101.INS 4 pfni-20120930.xml 10-K 2012-09-30 false Psychic Friends Network Inc. 0001421981 --09-30 84016334 Smaller Reporting Company Yes No No 2012 FY 499898 108 1000 0 500898 108 41247 0 542145 108 37697 5600 0 45680 37697 51280 37697 51280 84017 82250 875065 -58350 -454634 -75072 504448 -51172 542145 108 24467500 5503 0 0.001 0.001 750000000 750000000 84016334 82250000 84016334 82250000 0 0 1434 91579 0 91579 5503 0 5503 59861 852 75984 141652 0 141652 80899 19600 140945 379494 20452 455663 -379494 -20452 -454229 68 0 405 68 0 405 -379562 -20452 -454634 0 0 0 -379562 -20452 -454634 0.00 0.00 83239447 8225000 -379562 -20452 -454634 96179 0 96179 5503 0 5503 -1000 0 -1000 32097 3900 37697 -246783 -16552 -316255 -46750 0 -46750 -46750 0 -46750 781000 0 804900 0 0 0 12323 16480 58003 793323 16480 862903 499790 -72 499898 108 180 0 499898 0 0 0 0 0 0 58003 0 58003 400 0 400 0 0 0 0 74000000 74000 -66600 0 7400 8250000 8250 8250 0 16500 0 0 1398 1398 82250000 82250 -58350 1398 25298 0 0 -37052 -37052 82250000 82250 -58350 -35654 -11754 0 0 -11134 -11134 82250000 82250 -58350 -46788 -22888 0 0 -7832 -7832 82250000 82250 -58350 -54620 -30720 0 0 -20452 -20452 82250000 82250 -58350 -75072 -51172 6667 7 4993 0 5000 326667 327 244673 0 245000 600000 600 57403 0 58003 40000 40 29960 0 30000 25000 25 18725 0 18750 75000 75 56175 0 56250 333333 333 249667 0 250000 25000 25 18725 0 18750 334667 335 250665 0 251000 0 2429 0 2429 0 0 -379562 -379562 84016334 84017 875065 -454634 504448 <!--egx--><pre>NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS</pre><pre>&nbsp;</pre><pre>Psychic&nbsp; Friends&nbsp; Network,&nbsp; Inc.&nbsp; (OTC:PFNI)&nbsp; hereinafter,&nbsp; ("the&nbsp; Company") was</pre><pre>incorporated&nbsp; in the State of Nevada on May 9, 2007 under the name "Web&nbsp; Wizard,</pre><pre>Inc.".&nbsp; On February 17, 2012 the&nbsp; Company's&nbsp; board passed a motion to change the</pre><pre>corporate name to "Psychic Friends Network,&nbsp; Inc." pursuant to an asset purchase</pre><pre>agreement&nbsp; executed on January 27, 2012. As part of this&nbsp; agreement,&nbsp; all of the</pre><pre>assets of PFN Holdings were purchased.&nbsp; These assets are an integral part of the</pre><pre>Company's&nbsp; business&nbsp; development and ultimately the realization of the Company's</pre><pre>anticipated cash flows.</pre><pre>&nbsp;</pre><pre>The Company is in the business of providing&nbsp; daily&nbsp; horoscopes&nbsp; and live psychic</pre><pre>advice by telephone, internet or our soon to be released mobile application. Our</pre><pre>website is&nbsp; www.psychicfriendsnetwork.com.&nbsp; First time customers will be offered</pre><pre>promotions and are able to choose their psychic friend by specialties. They also</pre><pre>are able to establish an ongoing&nbsp; relationship&nbsp; with their advisor,&nbsp; or they can</pre><pre>choose to try someone new the next time they call. We will strive to stay on the</pre><pre>cutting edge of technology in an effort to deliver our content.&nbsp; Currently&nbsp; this</pre><pre>includes&nbsp; facebook&nbsp; applications,&nbsp; and twitter pages,&nbsp; that reward our customers</pre><pre>with free credits towards readings for sharing, liking or tweeting about PFN. We</pre><pre>will&nbsp; also be&nbsp; giving&nbsp; all of our&nbsp; psychics&nbsp; their&nbsp; own&nbsp; website,&nbsp; to&nbsp; find&nbsp; new</pre><pre>customers.</pre><pre>&nbsp;</pre><pre>BASIS OF PRESENTATION</pre><pre>&nbsp;</pre><pre>The&nbsp; Company &nbsp;is&nbsp; considered&nbsp; to be a&nbsp; development&nbsp; stage&nbsp; company&nbsp; and&nbsp; has not</pre><pre>generated&nbsp; significant&nbsp; revenues&nbsp; from&nbsp; operations.&nbsp;&nbsp; There&nbsp; is&nbsp; no&nbsp; bankruptcy,</pre><pre>receivership, or similar proceedings against our company.</pre><pre>&nbsp;</pre><pre>The accompanying&nbsp; audited financial&nbsp; statements have been prepared in accordance</pre><pre>with accounting&nbsp; principles&nbsp; generally&nbsp; accepted in the United States of America</pre><pre>and the rules and&nbsp; regulations&nbsp; of the United&nbsp; States&nbsp; Securities&nbsp; and&nbsp; Exchange</pre><pre>Commission for annual financial information.</pre><pre>&nbsp;</pre><pre>GOING CONCERN</pre><pre>&nbsp;</pre><pre>The accompanying&nbsp; financial&nbsp; statements have been prepared&nbsp; assuming the Company</pre><pre>will continue as a going concern.&nbsp; Its ability to continue as a going concern is</pre><pre>dependent&nbsp; upon the ability of the Company to obtain the necessary&nbsp; financing to</pre><pre>meet its&nbsp; obligations&nbsp; and pay its&nbsp; liabilities&nbsp; arising&nbsp; from&nbsp; normal&nbsp; business</pre><pre>operations&nbsp; when they come due.&nbsp; Furthermore,&nbsp; as of&nbsp; September&nbsp; 30,&nbsp; 2012,&nbsp; the</pre><pre>Company&nbsp; has&nbsp; accumulated&nbsp; losses&nbsp; from&nbsp; inception&nbsp; (May 9,&nbsp; 2007) of&nbsp; $454,634.</pre><pre>Likewise,&nbsp; net cash of&nbsp; $316,255&nbsp; has been used in&nbsp; operations&nbsp; during&nbsp; the same</pre><pre>period.&nbsp; The outcome of these matters&nbsp; cannot be predicted with any certainty at</pre><pre>this time and raise&nbsp; substantial doubt that the Company will be able to continue</pre><pre>as a going concern. These financial statements do not include any adjustments to</pre><pre>the amounts and&nbsp; classification of assets and liabilities which may be necessary</pre><pre>should the Company be unable to continue as a going concern. Management believes</pre><pre>that the Company will need to obtain additional&nbsp; funding by borrowing funds from</pre><pre>its&nbsp; directors&nbsp; and&nbsp; officers,&nbsp; or a private&nbsp; placement of common stock&nbsp; through</pre><pre>various sales and public offerings.</pre> <!--egx--><pre>NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES</pre><pre>&nbsp;</pre><pre>The financial&nbsp; statements&nbsp; of the Company have been prepared in accordance&nbsp; with</pre><pre>generally&nbsp; accepted&nbsp; accounting&nbsp; principles&nbsp; in the&nbsp; United&nbsp; States of&nbsp; America.</pre><pre>Because a precise determination of many assets and liabilities is dependent upon</pre><pre>future&nbsp; events,&nbsp; the&nbsp; preparation&nbsp; of financial&nbsp; statements&nbsp; involves the use of</pre><pre>estimates,&nbsp; which have been made using&nbsp; judgment.&nbsp; Actual&nbsp; results may vary from</pre><pre>these estimates.</pre><pre>&nbsp;</pre><pre>The financial statements have, in management's opinion, been prepared within the</pre><pre>framework of the significant accounting policies summarized below:</pre><pre>&nbsp;</pre><pre>DEVELOPMENT STAGE COMPANY</pre><pre>&nbsp;</pre><pre>The Company is considered to be in the development stage, as defined under</pre><pre>Accounting Codification Standard, (ASC 915) "Development Stage Entities". Since</pre><pre>its formation, the Company has not yet realized significant revenues from its</pre><pre>planned operations.</pre><pre>&nbsp;</pre><pre>RECLASSIFICATIONS</pre><pre>&nbsp;</pre><pre>The Company&nbsp; reclassified&nbsp; $780 and $14,377 in "Transfer and filing fees";&nbsp; $-0-</pre><pre>and&nbsp; $1,500 in "Travel&nbsp; and&nbsp; entertainment",&nbsp; to&nbsp; "General&nbsp; and&nbsp; administrative"</pre><pre>expenses for the year ended September 30, 2011 and for the period from inception</pre><pre>(May 9, 2007) through September 30, 2011, respectively to conform to the current</pre><pre>presentation.&nbsp; The&nbsp; reclassifications&nbsp; had no effect on the Company's&nbsp; financial</pre><pre>condition, results of operation, or cash flows.</pre><pre>&nbsp;</pre><pre>CASH AND CASH EQUIVALENTS</pre><pre>&nbsp;</pre><pre>The Company&nbsp; considers&nbsp; highly liquid&nbsp; financial&nbsp; instruments&nbsp; purchased&nbsp; with a</pre><pre>maturity of three months or less to be cash equivalents.</pre><pre>&nbsp;</pre><pre>USE OF ESTIMATES</pre><pre>&nbsp;</pre><pre>The preparation of financial&nbsp; statements in conformity&nbsp; with generally&nbsp; accepted</pre><pre>accounting principles requires management to make estimates and assumptions that</pre><pre>affect&nbsp; the&nbsp; reported&nbsp; amounts&nbsp; of assets&nbsp; and&nbsp; liabilities&nbsp; and&nbsp; disclosure&nbsp; of</pre><pre>contingent&nbsp; assets and&nbsp; liabilities at the date of the financial&nbsp; statements and</pre><pre>the&nbsp; reported&nbsp; amounts of revenues&nbsp; and expenses&nbsp; during the&nbsp; reporting&nbsp; period.</pre><pre>Actual results could differ from those estimates.</pre><pre>&nbsp;</pre><pre>FAIR VALUE OF FINANCIAL INSTRUMENTS</pre><pre>&nbsp;</pre><pre>The fair value of the Company's&nbsp; financial&nbsp; instruments,&nbsp; consisting of cash and</pre><pre>accounts&nbsp; payable and accrued&nbsp; liabilities,&nbsp; is equal to fair value due to their</pre><pre>short-term to maturity.&nbsp; Unless otherwise noted, it is management's opinion that</pre><pre>the Company is not exposed to&nbsp; significant&nbsp; interest,&nbsp; currency or credit&nbsp; risks</pre><pre>arising from these financial instruments.</pre><pre>&nbsp;</pre><pre>REVENUE RECOGNITION</pre><pre>&nbsp;</pre><pre>The&nbsp; Company&nbsp; recognizes&nbsp; revenue on an&nbsp; accrual&nbsp; basis.&nbsp; Revenue&nbsp; is&nbsp; generally</pre><pre>realized or realizable and earned when all of the following criteria are met: 1)</pre><pre>persuasive&nbsp; evidence&nbsp; of an&nbsp; arrangement&nbsp; exists&nbsp; between&nbsp; the&nbsp; Company&nbsp; and our</pre><pre>customer(s);&nbsp; 2) services&nbsp; have been&nbsp; rendered;&nbsp; 3) our price to our customer is</pre><pre>fixed or determinable;&nbsp; and 4)&nbsp; collectability&nbsp; is reasonably&nbsp; assured.&nbsp; For the</pre><pre>years ended September 30, 2012 and 2011, the Company recognized no revenues.</pre><pre>&nbsp;</pre><pre>PER SHARE DATA</pre><pre>&nbsp;</pre><pre>In&nbsp; accordance&nbsp; with "ASC 260 - Earnings&nbsp; per Share",&nbsp; the basic loss per common</pre><pre>share is computed by dividing net loss available to common&nbsp; stockholders&nbsp; by the</pre><pre>weighted&nbsp; average number of common shares&nbsp; outstanding.&nbsp; Diluted loss per common</pre><pre>share is&nbsp; computed&nbsp; similar&nbsp; to basic&nbsp; loss per&nbsp; common&nbsp; share&nbsp; except&nbsp; that the</pre><pre>denominator is increased to include the number of additional&nbsp; common shares that</pre><pre>would have been&nbsp; outstanding if the potential&nbsp; common shares had been issued and</pre><pre>if the additional&nbsp; common shares were dilutive.&nbsp; At September 30, 2012 and 2011,</pre><pre>the Company had no stock equivalents that were anti-dilutive and excluded in the</pre><pre>loss per share computation.</pre><pre>&nbsp;</pre><pre>STOCK-BASED COMPENSATION</pre><pre>&nbsp;</pre><pre>The Company records stock based&nbsp; compensation in accordance with the guidance in</pre><pre>ASC Topic 718 which&nbsp; requires the Company to recognize&nbsp; expenses&nbsp; related to the</pre><pre>fair value of its employee stock option awards.&nbsp; This eliminates&nbsp; accounting for</pre><pre>share-based&nbsp; compensation&nbsp; transactions&nbsp; using the intrinsic&nbsp; value and requires</pre><pre>instead that such transactions be accounted for using a fair-value-based method.</pre><pre>Accordingly,&nbsp; the Company recognized&nbsp; expenses of $2,429 and $0 during the years</pre><pre>ended September 30, 2012 and 2011, respectively (see Note 5).</pre><pre>&nbsp;</pre><pre>WEBSITE DEVELOPMENT COSTS</pre><pre>&nbsp;</pre><pre>The Company&nbsp; capitalizes&nbsp; its costs to develop its website and when&nbsp; preliminary</pre><pre>development&nbsp; efforts are successfully&nbsp; completed,&nbsp; management has authorized and</pre><pre>committed project funding, and it is probable that the project will be completed</pre><pre>and the&nbsp; website&nbsp; will be&nbsp; used as&nbsp; intended.&nbsp; Such&nbsp; costs&nbsp; are&nbsp; amortized&nbsp; on a</pre><pre>straight-line&nbsp; basis over the estimated useful life of the related asset,&nbsp; which</pre><pre>approximates&nbsp; three&nbsp; years.&nbsp; Costs&nbsp; incurred&nbsp; prior to meeting&nbsp; these&nbsp; criteria,</pre><pre>together&nbsp; with costs&nbsp; incurred&nbsp; for training&nbsp; and&nbsp; maintenance,&nbsp; are expensed as</pre><pre>incurred.&nbsp; Costs&nbsp; incurred&nbsp; for&nbsp; enhancements&nbsp; that are&nbsp; expected&nbsp; to&nbsp; result in</pre><pre>additional&nbsp; material&nbsp;&nbsp; functionality&nbsp; are&nbsp; capitalized&nbsp; and&nbsp; expensed&nbsp; over&nbsp; the</pre><pre>estimated useful life of the upgrades.</pre><pre>&nbsp;</pre><pre>The Company capitalized website costs of $46,750 during the year ended September</pre><pre>30,&nbsp; 2012.&nbsp; The&nbsp; Company's&nbsp; capitalized&nbsp; website&nbsp; amortization&nbsp; is&nbsp; included&nbsp; in</pre><pre>depreciation&nbsp; and&nbsp; amortization&nbsp; in the&nbsp; Company's&nbsp; consolidated&nbsp; statements&nbsp; of</pre><pre>operations, and totaled $5,503 for the period.</pre><pre>&nbsp;</pre><pre>ADVERTISING COSTS</pre><pre>&nbsp;</pre><pre>Advertising&nbsp; costs are to be&nbsp; expensed&nbsp; as&nbsp; incurred&nbsp; in&nbsp; accordance&nbsp; to Company</pre><pre>policy;&nbsp; for the year ended&nbsp; September 30, 2012,&nbsp; Advertising&nbsp; expenses&nbsp; totaled</pre><pre>$23,778.</pre><pre>&nbsp;</pre><pre>INCOME TAXES</pre><pre>&nbsp;</pre><pre>The Company records income taxes under the asset and liability&nbsp; method,&nbsp; whereby</pre><pre>deferred&nbsp; tax&nbsp; assets and&nbsp; liabilities&nbsp; are&nbsp; recognized&nbsp; based on the future tax</pre><pre>consequences&nbsp;&nbsp; attributable&nbsp; to&nbsp; temporary&nbsp; differences&nbsp; between&nbsp; the&nbsp; financial</pre><pre>statement&nbsp; carrying&nbsp; amounts&nbsp; of&nbsp; existing&nbsp; assets&nbsp; and&nbsp; liabilities&nbsp; and&nbsp; their</pre><pre>respective tax bases,&nbsp; and&nbsp; attributable&nbsp; to operating loss and tax credit carry</pre><pre>forwards.&nbsp; Accounting&nbsp; standards&nbsp; regarding income taxes requires a reduction of</pre><pre>the carrying amounts of deferred tax assets by a valuation&nbsp; allowance,&nbsp; if based</pre><pre>on the&nbsp; information&nbsp; available&nbsp; it is more likely than not that such assets will</pre><pre>not be realized.&nbsp; Accordingly,&nbsp; the need to establish&nbsp; valuation&nbsp; allowances for</pre><pre>deferred&nbsp; tax&nbsp; assets&nbsp; is&nbsp; assessed&nbsp; at&nbsp; each&nbsp;&nbsp; reporting&nbsp;&nbsp; period&nbsp; based&nbsp; on&nbsp; a</pre><pre>more-likely-than-not&nbsp; realization&nbsp; threshold.&nbsp; This assessment considers,&nbsp; among</pre><pre>other&nbsp; matters,&nbsp; the nature,&nbsp; frequency&nbsp; and severity of current and&nbsp; cumulative</pre><pre>losses,&nbsp; forecasts of future&nbsp; profitability,&nbsp; the&nbsp; duration of&nbsp; statutory&nbsp; carry</pre><pre>forward&nbsp; periods,&nbsp; the Company's&nbsp; experience&nbsp; with operating loss and tax credit</pre><pre>carry&nbsp; forwards&nbsp; not&nbsp; expiring&nbsp; unused,&nbsp; and tax&nbsp; planning&nbsp; alternatives.&nbsp; As of</pre><pre>September&nbsp; 30, 2012 and 2011,&nbsp; the&nbsp; Company&nbsp; did not have any&nbsp; amounts&nbsp; recorded</pre><pre>pertaining to uncertain tax positions.</pre><pre>&nbsp;</pre><pre>RECENT ACCOUNTING PRONOUNCEMENTS</pre><pre>&nbsp;</pre><pre>In&nbsp; December&nbsp; 2011,&nbsp; The&nbsp; FASB&nbsp; issued&nbsp; Accounting&nbsp;&nbsp; Standards&nbsp; Update&nbsp; 2011-11,</pre><pre>"Disclosures&nbsp; about&nbsp; Offsetting&nbsp; Assets and&nbsp; Liabilities."&nbsp; This update requires</pre><pre>entities&nbsp; to&nbsp; disclose&nbsp; both&nbsp; gross&nbsp;&nbsp; information&nbsp; and&nbsp; net&nbsp; information&nbsp;&nbsp; about</pre><pre>instruments and&nbsp; transactions&nbsp; eligible for offset in the statement of financial</pre><pre>position and instruments and transactions&nbsp; subject to an agreement&nbsp; similar to a</pre><pre>master netting arrangement. The scope of this update includes derivatives,&nbsp; sale</pre><pre>and&nbsp; repurchase&nbsp; agreements&nbsp; and&nbsp; reverse&nbsp; sale and&nbsp; repurchase&nbsp; agreements&nbsp; and</pre><pre>securities borrowing and lending arrangements.&nbsp; The Company is required to adopt</pre><pre>this update&nbsp; retrospectively&nbsp; for periods&nbsp; beginning&nbsp; after January 1, 2013. The</pre><pre>adoption&nbsp; of this&nbsp; accounting&nbsp; standard&nbsp; update will&nbsp; become&nbsp; effective&nbsp; for the</pre><pre>reporting period beginning January 1, 2013.&nbsp; Management does not anticipate that</pre><pre>adoption&nbsp; will have a material&nbsp; impact on the Company's&nbsp; consolidated&nbsp; financial</pre><pre>position, results of operations or cash flows.</pre><pre>&nbsp;</pre><pre>Other&nbsp; recent&nbsp; accounting&nbsp; pronouncements&nbsp; issued&nbsp; by the&nbsp; FASB&nbsp; (including&nbsp; its</pre><pre>Emerging&nbsp; Issues&nbsp; Task&nbsp; Force),&nbsp; the&nbsp; American&nbsp; Institute&nbsp; of&nbsp; Certified&nbsp; Public</pre><pre>Accountants,&nbsp; and the SEC did not, or are not believed by management&nbsp; to, have a</pre><pre>material impact on the Company's present or future financial&nbsp; position,&nbsp; results</pre><pre>of operations or cash flows.</pre> <!--egx--><pre>NOTE 3 - INTANGIBLE ASSET</pre><pre>&nbsp;</pre><pre>The&nbsp; following&nbsp; table&nbsp; presents&nbsp; the detail of other&nbsp; intangible&nbsp; assets for the</pre><pre>periods presented:</pre><pre>&nbsp;</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gross</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carrying&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulated&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Carrying&nbsp;&nbsp;&nbsp;&nbsp; Weighted-Average</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amortization&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Remaining Life</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------------</pre><pre>September 30, 2012:</pre><pre>&nbsp; Capitalized website</pre><pre>&nbsp;&nbsp; development costs&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $46,750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $(5,503)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;$41,247&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2.74 years</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Total&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $46,750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $(5,503)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $41,247&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2.74 years</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre> <!--egx--><pre>NOTE 4 - RELATED PARTY TRANSACTIONS</pre><pre>&nbsp;</pre><pre>During the year ended September 30, 2009, the Company entered into a verbal loan</pre><pre>agreement with an officer of the Company,&nbsp; whereby the Company&nbsp; borrowed amounts</pre><pre>from time to time which are&nbsp; interest-free,&nbsp; payable on demand.&nbsp; During the year</pre><pre>ended&nbsp; September&nbsp; 30,&nbsp; 2012,&nbsp; advances&nbsp; of $12,723&nbsp; were made&nbsp; pursuant&nbsp; to this</pre><pre>agreement.&nbsp; According to the terms of the "Asset&nbsp; Purchase&nbsp; Agreement"&nbsp; with PFN</pre><pre>Holdings, all related party advances were fully repaid as of September 30, 2012,</pre><pre>leaving a balance of $0 and $0 as of September 30, 2012 and 2011, respectively.</pre><pre>&nbsp;</pre> <!--egx--><pre>NOTE 5 - STOCKHOLDERS' EQUITY</pre><pre>&nbsp;</pre><pre>As summarized in Note 1, on January 27, 2012, our board of directors approved to</pre><pre>effect a name change from Web Wizard,&nbsp; Inc. to Psychic&nbsp; Friends&nbsp; Network Inc. In</pre><pre>addition to the name change,&nbsp; our board of directors approved a ten (10) new for</pre><pre>one (1) old forward&nbsp; stock split of our&nbsp; authorized&nbsp; and issued and&nbsp; outstanding</pre><pre>shares of common stock.&nbsp; Upon effect of the forward stock split,&nbsp; our authorized</pre><pre>capital was increased from 75,000,000 to 750,000,000&nbsp; shares of common stock and</pre><pre>correspondingly, our issued and outstanding shares of common stock was increased</pre><pre>from&nbsp; 8,225,000 to &nbsp;82,250,000&nbsp; shares of common stock as of September 30, 2011,</pre><pre>all with a par value of $0.001.</pre><pre>&nbsp;</pre><pre>COMMON STOCK ISSUED</pre><pre>&nbsp;</pre><pre>In June 2007, the Company issued 74,000,000 post-split shares of common stock at</pre><pre>a price of $0.001 per share, for total proceeds of $7,400.</pre><pre>&nbsp;</pre><pre>In July 2007, the Company issued 8,250,000&nbsp; post-split shares of common stock at</pre><pre>a price of $0.001 per share, for total proceeds of $16,500.</pre><pre>&nbsp;</pre><pre>In February 2012, the Company issued 40,000 post-split shares of common stock at</pre><pre>a price of $0.75 per share, for total proceeds of $30,000.</pre><pre>&nbsp;</pre><pre>In January 2012, the Company&nbsp; authorized the issuance of 6,667 post-split shares</pre><pre>of common stock at a price of $0.75 per share, for total proceeds of $5,000.</pre><pre>&nbsp;</pre><pre>In January&nbsp; 2012,&nbsp; the Company&nbsp; authorized&nbsp; the&nbsp; issuance of 326,667 &nbsp;post-split</pre><pre>shares of common&nbsp; stock at a price of $0.75 per&nbsp; share,&nbsp; for total&nbsp; proceeds&nbsp; of</pre><pre>$245,000.</pre><pre>&nbsp;</pre><pre>In January 2012, the Company issued common post-split shares previously&nbsp; payable</pre><pre>of 600,000 at a price of $0.09667 per share as described in detail below.</pre><pre>&nbsp;</pre><pre>In April 2012, the Company&nbsp; authorized the issuance of 100,000 post-split shares</pre><pre>of common stock at a price of $0.75 per share, for consulting services valued at</pre><pre>$75,000.</pre><pre>&nbsp;</pre><pre>In April 2012, the Company&nbsp; authorized the issuance of 333,333 post-split shares</pre><pre>of common stock at a price of $0.75 per share, for total proceeds of $250,000.</pre><pre>&nbsp;</pre><pre>In July 2012, the Company authorized the issuance of 25,000 post-split shares of</pre><pre>common stock at a price of $0.75 per share,&nbsp; for consulting&nbsp; services&nbsp; valued at</pre><pre>$18,750.</pre><pre>&nbsp;</pre><pre>In July 2012,&nbsp; the&nbsp; Company&nbsp; received&nbsp; cash of $251,000&nbsp; for 334,667&nbsp; post-split</pre><pre>common&nbsp; shares&nbsp; issued&nbsp; at a price of $0.75 per share&nbsp; pursuant&nbsp; to a&nbsp; financing</pre><pre>agreement.</pre><pre>&nbsp;</pre><pre>ASSET PURCHASE AGREEMENT</pre><pre>&nbsp;</pre><pre>Pursuant&nbsp; to the "Asset&nbsp; Purchase&nbsp; Agreement"&nbsp; (Note 1), on January 27, 2012 the</pre><pre>Company issued 50,600,000&nbsp; post-split shares of common stock for the purchase of</pre><pre>intangible&nbsp; assets with a fair value of $-0- from PFN&nbsp; Holdings.&nbsp; In&nbsp; connection</pre><pre>with the issuance of stock,&nbsp; the majority&nbsp; shareholder&nbsp; of the Company agreed to</pre><pre>forgive&nbsp; $58,403 in related&nbsp; party&nbsp; advances&nbsp; and cancel&nbsp; 50,000,000&nbsp; post-split</pre><pre>shares of common&nbsp; stock held by the&nbsp; shareholder.&nbsp; The value of the&nbsp; liabilities</pre><pre>assumed was reduced to $58,003&nbsp; through the assumption of $400 of liabilities of</pre><pre>PFN Holdings by the Company.&nbsp; The Company has&nbsp; presented the common stock issued</pre><pre>in this transaction on a net basis on the statement of stockholders' deficit.</pre><pre>&nbsp;</pre><pre>As the assets purchased had a fair value of $-0- on the date of the transaction,</pre><pre>the value of the&nbsp; shares&nbsp; issued&nbsp; was based on the net value of the&nbsp; liabilities</pre><pre>extinguished of $58,003, which was recorded as additional paid-in capital due to</pre><pre>the fact that the liabilities were owed to a related party.</pre><pre>&nbsp;</pre><pre>OPTIONS AND WARRANTS</pre><pre>&nbsp;</pre><pre>During July 2012, the Company's shareholders approved its 2012 Stock Option Plan</pre><pre>("the Plan").&nbsp; Under the Plan,&nbsp; the Company may issue up to 8,250,000&nbsp; shares at</pre><pre>its discretion. On September 17, 2012, the Company granted 200,000 stock options</pre><pre>to a director of the Company which shall vest on September 17, 2013. The options</pre><pre>expire ten (10) years&nbsp; following&nbsp; the vesting&nbsp; date and carry a strike&nbsp; price of</pre><pre>$0.35</pre><pre>&nbsp;</pre><pre>These&nbsp; options&nbsp; were&nbsp; valued&nbsp; using the&nbsp; Black-Scholes&nbsp; model and the&nbsp; following</pre><pre>inputs: 1 year vesting term, 10 year life,&nbsp; volatility of 139.6%,&nbsp; interest rate</pre><pre>of 1.85%, and 0% forfeiture rate. The resulting value was $0.34 per option for a</pre><pre>total value of $68,259.&nbsp; Accordingly,&nbsp; during the years ended September 30, 2012</pre><pre>and 2011, the Company&nbsp; recognized&nbsp; expense of $2,429 and $0,&nbsp; respectively,&nbsp; for</pre><pre>options granted during the years pursuant to ASC Topic 718.&nbsp; Unrecognized&nbsp; stock</pre><pre>option compensation&nbsp; expense of $65,830 at September 30, 2012 will be recognized</pre><pre>during the year ended September 30, 2013.</pre><pre>&nbsp;</pre><pre>A summary of the status of the options granted at September 30, 2012 and 2011and</pre><pre>changes during the years then ended is presented below:</pre><pre>&nbsp;</pre><pre>&nbsp;</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2011</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;------------------&nbsp;&nbsp;&nbsp;&nbsp; -----------------</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Weighted&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Weighted</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exercise&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exercise</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Shares&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Price&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Shares&nbsp;&nbsp;&nbsp;&nbsp; Price</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -----&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp; -----</pre><pre>&nbsp;</pre><pre>Outstanding at beginning of period&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; --&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;--&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; --</pre><pre>&nbsp; Granted&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.35&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Exercised&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Expired or canceled&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;--</pre><pre>&nbsp;</pre><pre>Outstanding at end of period&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $0.35&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -----&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp; ------</pre><pre>&nbsp;</pre><pre>Exercisable&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =====&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ======&nbsp;&nbsp;&nbsp; ======</pre><pre>&nbsp;</pre><pre>The options&nbsp; outstanding at September 30, 2012 and 2011 have a weighted&nbsp; average</pre><pre>exercise&nbsp; price of $0.35&nbsp; per&nbsp; share and have a&nbsp; remaining&nbsp; useful&nbsp; life of 9.97</pre><pre>years.</pre> <!--egx--><pre>NOTE 6 - INCOME TAXES</pre><pre>&nbsp;</pre><pre>The Company provides for income taxes under FASB ASC 740,&nbsp; Accounting for Income</pre><pre>Taxes.&nbsp; FASB ASC 740&nbsp; requires&nbsp; the use of an asset and&nbsp; liability&nbsp; approach&nbsp; in</pre><pre>accounting for income taxes.&nbsp; Deferred tax assets and&nbsp; liabilities&nbsp; are recorded</pre><pre>based on the differences between the financial statement and tax bases of assets</pre><pre>and liabilities.</pre><pre>&nbsp;</pre><pre>FASB ASC 740&nbsp; requires&nbsp; the&nbsp; reduction&nbsp; of&nbsp; deferred&nbsp; tax assets by a&nbsp; valuation</pre><pre>allowance, if, based on the weight of available evidence, it is more likely than</pre><pre>not that some or all of the&nbsp; deferred&nbsp; tax assets will not be&nbsp; realized.&nbsp; In the</pre><pre>Company's opinion, it is uncertain whether they will generate sufficient taxable</pre><pre>income in the future to fully utilize the net deferred tax asset. Accordingly, a</pre><pre>valuation allowance equal to the deferred tax asset has been recorded. The total</pre><pre>deferred tax asset is $90,946 which is calculated by multiplying a 34% estimated</pre><pre>tax rate by the&nbsp; cumulative&nbsp; net operating loss (NOL) adjusted for the following</pre><pre>items:</pre><pre>&nbsp;</pre><pre>For the period ended September 30,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2011</pre><pre>----------------------------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Book loss for the year&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ (379,562)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; (20,452)</pre><pre>Adjustments:</pre><pre>&nbsp; Meals and entertainment&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,496&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Stock based compensation&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 93,750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Unpaid payroll taxes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 16,829&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Tax loss for the year&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (265,058)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (20,452)</pre><pre>Estimated effective tax rate&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 34%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 34%</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Deferred tax asset&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; (90,946)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; (6,954)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre><pre>&nbsp;</pre><pre>The total valuation&nbsp; allowance is $90,946.&nbsp; Details for the last two periods are</pre><pre>as follows:</pre><pre>&nbsp;</pre><pre>For the period ended September 30,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2011</pre><pre>----------------------------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>&nbsp;</pre><pre>Deferred tax asset&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; 90,946&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp; 6,954</pre><pre>Valuation allowance&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (90,946)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (6,954)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Net deferred tax asset&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Income tax expense&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre><pre>&nbsp;</pre><pre>Below&nbsp; is a&nbsp; chart&nbsp; showing&nbsp; the&nbsp; estimated&nbsp; corporate&nbsp; federal&nbsp; cumulative&nbsp; net</pre><pre>operating&nbsp; loss (NOL) carry&nbsp; forward of $342,559&nbsp; and the years in which it will</pre><pre>expire.</pre><pre>&nbsp;</pre><pre>&nbsp;&nbsp;&nbsp; Year&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Expiration</pre><pre>&nbsp;&nbsp;&nbsp; ----&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------</pre><pre>&nbsp;</pre><pre>2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 267,487&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2032</pre><pre>2011&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 20,452&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2031</pre><pre>Prior to 2011&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 54,620&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prior to 2031</pre><pre>&nbsp;</pre> <!--egx--><pre>NOTE 7 - SUBSEQUENT EVENTS</pre><pre>&nbsp;</pre><pre>The Company has&nbsp; evaluated&nbsp; events&nbsp; subsequent to the balance sheet date through</pre><pre>the issuance date of these financial&nbsp; statements in accordance with FASB ASC 855</pre><pre>and has determined there are no such events that would require adjustment to, or</pre><pre>disclosure in, the financial statements</pre> <!--egx--><pre>BASIS OF PRESENTATION</pre><pre>&nbsp;</pre><pre>The&nbsp; Company &nbsp;is&nbsp; considered&nbsp; to be a&nbsp; development&nbsp; stage&nbsp; company&nbsp; and&nbsp; has not</pre><pre>generated&nbsp; significant&nbsp; revenues&nbsp; from&nbsp; operations.&nbsp;&nbsp; There&nbsp; is&nbsp; no&nbsp; bankruptcy,</pre><pre>receivership, or similar proceedings against our company.</pre><pre>&nbsp;</pre><pre>The accompanying&nbsp; audited financial&nbsp; statements have been prepared in accordance</pre><pre>with accounting&nbsp; principles&nbsp; generally&nbsp; accepted in the United States of America</pre><pre>and the rules and&nbsp; regulations&nbsp; of the United&nbsp; States&nbsp; Securities&nbsp; and&nbsp; Exchange</pre><pre>Commission for annual financial information.</pre> <!--egx--><pre>GOING CONCERN</pre><pre>&nbsp;</pre><pre>The accompanying&nbsp; financial&nbsp; statements have been prepared&nbsp; assuming the Company</pre><pre>will continue as a going concern.&nbsp; Its ability to continue as a going concern is</pre><pre>dependent&nbsp; upon the ability of the Company to obtain the necessary&nbsp; financing to</pre><pre>meet its&nbsp; obligations&nbsp; and pay its&nbsp; liabilities&nbsp; arising&nbsp; from&nbsp; normal&nbsp; business</pre><pre>operations&nbsp; when they come due.&nbsp; Furthermore,&nbsp; as of&nbsp; September&nbsp; 30,&nbsp; 2012,&nbsp; the</pre><pre>Company&nbsp; has&nbsp; accumulated&nbsp; losses&nbsp; from&nbsp; inception&nbsp; (May 9,&nbsp; 2007) of&nbsp; $454,634.</pre><pre>Likewise,&nbsp; net cash of&nbsp; $316,255&nbsp; has been used in&nbsp; operations&nbsp; during&nbsp; the same</pre><pre>period.&nbsp; The outcome of these matters&nbsp; cannot be predicted with any certainty at</pre><pre>this time and raise&nbsp; substantial doubt that the Company will be able to continue</pre><pre>as a going concern. These financial statements do not include any adjustments to</pre><pre>the amounts and&nbsp; classification of assets and liabilities which may be necessary</pre><pre>should the Company be unable to continue as a going concern. Management believes</pre><pre>that the Company will need to obtain additional&nbsp; funding by borrowing funds from</pre><pre>its&nbsp; directors&nbsp; and&nbsp; officers,&nbsp; or a private&nbsp; placement of common stock&nbsp; through</pre><pre>various sales and public offerings.</pre> <!--egx--><pre>DEVELOPMENT STAGE COMPANY</pre><pre>&nbsp;</pre><pre>The Company is considered to be in the development stage, as defined under</pre><pre>Accounting Codification Standard, (ASC 915) "Development Stage Entities". Since</pre><pre>its formation, the Company has not yet realized significant revenues from its</pre><pre>planned operations.</pre> <!--egx--><pre>RECLASSIFICATIONS</pre><pre>&nbsp;</pre><pre>The Company&nbsp; reclassified&nbsp; $780 and $14,377 in "Transfer and filing fees";&nbsp; $-0-</pre><pre>and&nbsp; $1,500 in "Travel&nbsp; and&nbsp; entertainment",&nbsp; to&nbsp; "General&nbsp; and&nbsp; administrative"</pre><pre>expenses for the year ended September 30, 2011 and for the period from inception</pre><pre>(May 9, 2007) through September 30, 2011, respectively to conform to the current</pre><pre>presentation.&nbsp; The&nbsp; reclassifications&nbsp; had no effect on the Company's&nbsp; financial</pre> <!--egx--><pre>CASH AND CASH EQUIVALENTS</pre><pre>&nbsp;</pre><pre>The Company&nbsp; considers&nbsp; highly liquid&nbsp; financial&nbsp; instruments&nbsp; purchased&nbsp; with a</pre><pre>maturity of three months or less to be cash equivalents.</pre> <!--egx--><pre>USE OF ESTIMATES</pre><pre>&nbsp;</pre><pre>The preparation of financial&nbsp; statements in conformity&nbsp; with generally&nbsp; accepted</pre><pre>accounting principles requires management to make estimates and assumptions that</pre><pre>affect&nbsp; the&nbsp; reported&nbsp; amounts&nbsp; of assets&nbsp; and&nbsp; liabilities&nbsp; and&nbsp; disclosure&nbsp; of</pre><pre>contingent&nbsp; assets and&nbsp; liabilities at the date of the financial&nbsp; statements and</pre><pre>the&nbsp; reported&nbsp; amounts of revenues&nbsp; and expenses&nbsp; during the&nbsp; reporting&nbsp; period.</pre><pre>Actual results could differ from those estimates.</pre> <!--egx--><pre>FAIR VALUE OF FINANCIAL INSTRUMENTS</pre><pre>&nbsp;</pre><pre>The fair value of the Company's&nbsp; financial&nbsp; instruments,&nbsp; consisting of cash and</pre><pre>accounts&nbsp; payable and accrued&nbsp; liabilities,&nbsp; is equal to fair value due to their</pre><pre>short-term to maturity.&nbsp; Unless otherwise noted, it is management's opinion that</pre><pre>the Company is not exposed to&nbsp; significant&nbsp; interest,&nbsp; currency or credit&nbsp; risks</pre><pre>arising from these financial instruments.</pre> <!--egx--><pre>REVENUE RECOGNITION</pre><pre>&nbsp;</pre><pre>The&nbsp; Company&nbsp; recognizes&nbsp; revenue on an&nbsp; accrual&nbsp; basis.&nbsp; Revenue&nbsp; is&nbsp; generally</pre><pre>realized or realizable and earned when all of the following criteria are met: 1)</pre><pre>persuasive&nbsp; evidence&nbsp; of an&nbsp; arrangement&nbsp; exists&nbsp; between&nbsp; the&nbsp; Company&nbsp; and our</pre><pre>customer(s);&nbsp; 2) services&nbsp; have been&nbsp; rendered;&nbsp; 3) our price to our customer is</pre><pre>fixed or determinable;&nbsp; and 4)&nbsp; collectability&nbsp; is reasonably&nbsp; assured.&nbsp; For the</pre><pre>years ended September 30, 2012 and 2011, the Company recognized no revenues.</pre> <!--egx--><pre>PER SHARE DATA</pre><pre>&nbsp;</pre><pre>In&nbsp; accordance&nbsp; with "ASC 260 - Earnings&nbsp; per Share",&nbsp; the basic loss per common</pre><pre>share is computed by dividing net loss available to common&nbsp; stockholders&nbsp; by the</pre><pre>weighted&nbsp; average number of common shares&nbsp; outstanding.&nbsp; Diluted loss per common</pre><pre>share is&nbsp; computed&nbsp; similar&nbsp; to basic&nbsp; loss per&nbsp; common&nbsp; share&nbsp; except&nbsp; that the</pre><pre>denominator is increased to include the number of additional&nbsp; common shares that</pre><pre>would have been&nbsp; outstanding if the potential&nbsp; common shares had been issued and</pre><pre>if the additional&nbsp; common shares were dilutive.&nbsp; At September 30, 2012 and 2011,</pre><pre>the Company had no stock equivalents that were anti-dilutive and excluded in the</pre><pre>loss per share computation.</pre> <!--egx--><pre>STOCK-BASED COMPENSATION</pre><pre>&nbsp;</pre><pre>The Company records stock based&nbsp; compensation in accordance with the guidance in</pre><pre>ASC Topic 718 which&nbsp; requires the Company to recognize&nbsp; expenses&nbsp; related to the</pre><pre>fair value of its employee stock option awards.&nbsp; This eliminates&nbsp; accounting for</pre><pre>share-based&nbsp; compensation&nbsp; transactions&nbsp; using the intrinsic&nbsp; value and requires</pre><pre>instead that such transactions be accounted for using a fair-value-based method.</pre><pre>Accordingly,&nbsp; the Company recognized&nbsp; expenses of $2,429 and $0 during the years</pre><pre>ended September 30, 2012 and 2011, respectively (see Note 5).</pre> <!--egx--><pre>WEBSITE DEVELOPMENT COSTS</pre><pre>&nbsp;</pre><pre>The Company&nbsp; capitalizes&nbsp; its costs to develop its website and when&nbsp; preliminary</pre><pre>development&nbsp; efforts are successfully&nbsp; completed,&nbsp; management has authorized and</pre><pre>committed project funding, and it is probable that the project will be completed</pre><pre>and the&nbsp; website&nbsp; will be&nbsp; used as&nbsp; intended.&nbsp; Such&nbsp; costs&nbsp; are&nbsp; amortized&nbsp; on a</pre><pre>straight-line&nbsp; basis over the estimated useful life of the related asset,&nbsp; which</pre><pre>approximates&nbsp; three&nbsp; years.&nbsp; Costs&nbsp; incurred&nbsp; prior to meeting&nbsp; these&nbsp; criteria,</pre><pre>together&nbsp; with costs&nbsp; incurred&nbsp; for training&nbsp; and&nbsp; maintenance,&nbsp; are expensed as</pre><pre>incurred.&nbsp; Costs&nbsp; incurred&nbsp; for&nbsp; enhancements&nbsp; that are&nbsp; expected&nbsp; to&nbsp; result in</pre><pre>additional&nbsp; material&nbsp;&nbsp; functionality&nbsp; are&nbsp; capitalized&nbsp; and&nbsp; expensed&nbsp; over&nbsp; the</pre><pre>estimated useful life of the upgrades.</pre><pre>&nbsp;</pre><pre>The Company capitalized website costs of $46,750 during the year ended September</pre><pre>30,&nbsp; 2012.&nbsp; The&nbsp; Company's&nbsp; capitalized&nbsp; website&nbsp; amortization&nbsp; is&nbsp; included&nbsp; in</pre><pre>depreciation&nbsp; and&nbsp; amortization&nbsp; in the&nbsp; Company's&nbsp; consolidated&nbsp; statements&nbsp; of</pre><pre>operations, and totaled $5,503 for the period.</pre> <!--egx--><pre>ADVERTISING COSTS</pre><pre>&nbsp;</pre><pre>Advertising&nbsp; costs are to be&nbsp; expensed&nbsp; as&nbsp; incurred&nbsp; in&nbsp; accordance&nbsp; to Company</pre><pre>policy;&nbsp; for the year ended&nbsp; September 30, 2012,&nbsp; Advertising&nbsp; expenses&nbsp; totaled</pre><pre>$23,778.</pre> <!--egx--><pre>INCOME TAXES</pre><pre>&nbsp;</pre><pre>The Company records income taxes under the asset and liability&nbsp; method,&nbsp; whereby</pre><pre>deferred&nbsp; tax&nbsp; assets and&nbsp; liabilities&nbsp; are&nbsp; recognized&nbsp; based on the future tax</pre><pre>consequences&nbsp;&nbsp; attributable&nbsp; to&nbsp; temporary&nbsp; differences&nbsp; between&nbsp; the&nbsp; financial</pre><pre>statement&nbsp; carrying&nbsp; amounts&nbsp; of&nbsp; existing&nbsp; assets&nbsp; and&nbsp; liabilities&nbsp; and&nbsp; their</pre><pre>respective tax bases,&nbsp; and&nbsp; attributable&nbsp; to operating loss and tax credit carry</pre><pre>forwards.&nbsp; Accounting&nbsp; standards&nbsp; regarding income taxes requires a reduction of</pre><pre>the carrying amounts of deferred tax assets by a valuation&nbsp; allowance,&nbsp; if based</pre><pre>on the&nbsp; information&nbsp; available&nbsp; it is more likely than not that such assets will</pre><pre>not be realized.&nbsp; Accordingly,&nbsp; the need to establish&nbsp; valuation&nbsp; allowances for</pre><pre>deferred&nbsp; tax&nbsp; assets&nbsp; is&nbsp; assessed&nbsp; at&nbsp; each&nbsp;&nbsp; reporting&nbsp;&nbsp; period&nbsp; based&nbsp; on&nbsp; a</pre><pre>more-likely-than-not&nbsp; realization&nbsp; threshold.&nbsp; This assessment considers,&nbsp; among</pre><pre>other&nbsp; matters,&nbsp; the nature,&nbsp; frequency&nbsp; and severity of current and&nbsp; cumulative</pre><pre>losses,&nbsp; forecasts of future&nbsp; profitability,&nbsp; the&nbsp; duration of&nbsp; statutory&nbsp; carry</pre><pre>forward&nbsp; periods,&nbsp; the Company's&nbsp; experience&nbsp; with operating loss and tax credit</pre><pre>carry&nbsp; forwards&nbsp; not&nbsp; expiring&nbsp; unused,&nbsp; and tax&nbsp; planning&nbsp; alternatives.&nbsp; As of</pre><pre>September&nbsp; 30, 2012 and 2011,&nbsp; the&nbsp; Company&nbsp; did not have any&nbsp; amounts&nbsp; recorded</pre><pre>pertaining to uncertain tax positions.</pre> <!--egx--><pre>RECENT ACCOUNTING PRONOUNCEMENTS</pre><pre>&nbsp;</pre><pre>In&nbsp; December&nbsp; 2011,&nbsp; The&nbsp; FASB&nbsp; issued&nbsp; Accounting&nbsp;&nbsp; Standards&nbsp; Update&nbsp; 2011-11,</pre><pre>"Disclosures&nbsp; about&nbsp; Offsetting&nbsp; Assets and&nbsp; Liabilities."&nbsp; This update requires</pre><pre>entities&nbsp; to&nbsp; disclose&nbsp; both&nbsp; gross&nbsp;&nbsp; information&nbsp; and&nbsp; net&nbsp; information&nbsp;&nbsp; about</pre><pre>instruments and&nbsp; transactions&nbsp; eligible for offset in the statement of financial</pre><pre>position and instruments and transactions&nbsp; subject to an agreement&nbsp; similar to a</pre><pre>master netting arrangement. The scope of this update includes derivatives,&nbsp; sale</pre><pre>and&nbsp; repurchase&nbsp; agreements&nbsp; and&nbsp; reverse&nbsp; sale and&nbsp; repurchase&nbsp; agreements&nbsp; and</pre><pre>securities borrowing and lending arrangements.&nbsp; The Company is required to adopt</pre><pre>this update&nbsp; retrospectively&nbsp; for periods&nbsp; beginning&nbsp; after January 1, 2013. The</pre><pre>adoption&nbsp; of this&nbsp; accounting&nbsp; standard&nbsp; update will&nbsp; become&nbsp; effective&nbsp; for the</pre><pre>reporting period beginning January 1, 2013.&nbsp; Management does not anticipate that</pre><pre>adoption&nbsp; will have a material&nbsp; impact on the Company's&nbsp; consolidated&nbsp; financial</pre><pre>position, results of operations or cash flows.</pre><pre>&nbsp;</pre><pre>Other&nbsp; recent&nbsp; accounting&nbsp; pronouncements&nbsp; issued&nbsp; by the&nbsp; FASB&nbsp; (including&nbsp; its</pre><pre>Emerging&nbsp; Issues&nbsp; Task&nbsp; Force),&nbsp; the&nbsp; American&nbsp; Institute&nbsp; of&nbsp; Certified&nbsp; Public</pre><pre>Accountants,&nbsp; and the SEC did not, or are not believed by management&nbsp; to, have a</pre><pre>material impact on the Company's present or future financial&nbsp; position,&nbsp; results</pre><pre>of operations or cash flows.</pre> <!--egx--><pre>The&nbsp; following&nbsp; table&nbsp; presents&nbsp; the detail of other&nbsp; intangible&nbsp; assets for the</pre><pre>periods presented:</pre><pre>&nbsp;</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gross</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carrying&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulated&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Carrying&nbsp;&nbsp;&nbsp;&nbsp; Weighted-Average</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amortization&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Remaining Life</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------------</pre><pre>September 30, 2012:</pre><pre>&nbsp; Capitalized website</pre><pre>&nbsp;&nbsp; development costs&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $46,750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $(5,503)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;$41,247&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2.74 years</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Total&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $46,750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $(5,503)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $41,247&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2.74 years</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre> <!--egx--><pre>A summary of the status of the options granted at September 30, 2012 and 2011and</pre><pre>changes during the years then ended is presented below:</pre><pre>&nbsp;</pre><pre>&nbsp;</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2011</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;------------------&nbsp;&nbsp;&nbsp;&nbsp; -----------------</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Weighted&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Weighted</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exercise&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exercise</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Shares&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Price&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Shares&nbsp;&nbsp;&nbsp;&nbsp; Price</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -----&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp; -----</pre><pre>&nbsp;</pre><pre>Outstanding at beginning of period&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; --&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;--&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; --</pre><pre>&nbsp; Granted&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.35&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Exercised&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Expired or canceled&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;--</pre><pre>&nbsp;</pre><pre>Outstanding at end of period&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $0.35&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -----&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp; ------</pre><pre>&nbsp;</pre><pre>Exercisable&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =====&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ======&nbsp;&nbsp;&nbsp; ======</pre><pre>&nbsp;</pre> <!--egx--><pre>For the period ended September 30,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2011</pre><pre>----------------------------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Book loss for the year&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ (379,562)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; (20,452)</pre><pre>Adjustments:</pre><pre>&nbsp; Meals and entertainment&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,496&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Stock based compensation&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 93,750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp; Unpaid payroll taxes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 16,829&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Tax loss for the year&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (265,058)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (20,452)</pre><pre>Estimated effective tax rate&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 34%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 34%</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Deferred tax asset&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; (90,946)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; (6,954)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre> <!--egx--><pre>For the period ended September 30,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2011</pre><pre>----------------------------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>&nbsp;</pre><pre>Deferred tax asset&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp; 90,946&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp; 6,954</pre><pre>Valuation allowance&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (90,946)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (6,954)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Net deferred tax asset&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Income tax expense&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre> <!--egx--><pre>&nbsp;&nbsp;&nbsp; Year&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Expiration</pre><pre>&nbsp;&nbsp;&nbsp; ----&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------</pre><pre>&nbsp;</pre><pre>2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 267,487&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2032</pre><pre>2011&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 20,452&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2031</pre><pre>Prior to 2011&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 54,620&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prior to 2031</pre> 454634 316255 0 780 14377 0 0 1500 23778 46750 5503 75000000 750000000 8225000 82250000 8225000 82250000 0.001 6667 326667 600000 100000 333333 25000 334667 0.75 0.75 0.09667 0.75 0.75 0.75 0.75 5000 245000 75000 250000 18750 251000 46750 -5503 41247 2.74 46750 -5503 41247 2.74 12723 0 0 74000000 8250000 0.001 0.001 7400 16500 40000 0.75 30000 50600000 0 58403 50000000 58003 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SUBSEQUENT EVENTS {1} SUBSEQUENT EVENTS Shares issued for consulting services - April 25, 2012 at $0.75 per share Number of new stock issued during the period. Accumulated Defecit During the Development Stage Additional Paid-in Capital Common Stock Issued Total stockholders' equity (deficit) Entity Voluntary Filers Estimated effective tax rate Estimated effective tax rate Meals and entertainment Meals and entertainment Assumed liabilities of PFN Holdings Assumed liabilities of PFN Holdings. Related party advances forgiven by the majority share holde Related party advances forgiven by the majority share holder. DEFERRED TAX ASSETS AND LIABILITIES STOCK OPTION ACTIVITY INCOME TAXES {1} INCOME TAXES RELATED PARTY TRANSACTIONS SIGNIFICANT ACCOUNTING POLICIES {1} SIGNIFICANT ACCOUNTING POLICIES Proceeds from cash subscriptions payable Proceeds from cash subscriptions payable Net (loss) for period from inception on May 9, 2007 to September 31, 2007 The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Depreciation and amortization LIABILITIES Amendment Flag Deferred tax Assets Details Stock based compensation Stock based compensation Stockholders Equities Common Stock Issued Information REVENUE RECOGNITION RELATED PARTY TRANSACTIONS {1} RELATED PARTY TRANSACTIONS ORGANIZATION AND DESCRIPTION OF BUSINESS INVESTING ACTIVITIES Prepaid expenses {1} Prepaid expenses Shares issued for cash - February 9, 2012 at $0.75 per share Number of new stock issued during the period. Common Stock Amount Bank charges and interest The total of bank charges and interest. Consulting fees The total of consulting fees incurred during the current reporting period. Total current assets ASSETS Current Fiscal Year End Date Entity Central Index Key Valuation allowance Exercised. Number of options Exercised during the period. Status of the options Risk free interest rate Risk free interest rate Expiry period for stock options in years Expiry period for stock options in years Value of liabilities assumed reduced Value of liabilities assumed reduced. Pershare value of common stock issued The Pershare value of common stock issued. Outstanding share capital before 10 for 1 forward stock split. Outstanding share capital before 10 for 1 forward stock split. Net Carrying Amount Gross Carrying Amount Signficant polcies costs and iinformation Net cash used in operations from inception to period end The total of Net cash used in operations from inception to period end. SUMMARY OF TAX CREDIT CARRY FORWARDS {1} SUMMARY OF TAX CREDIT CARRY FORWARDS GOING CONCERN Statement, Equity Components [Axis] WEIGHTED AVERAGE NUMBER OF COMMON SHARES (BASIC AND DILUTED) The average number of shares or units issued and outstanding that are used in calculating basic and diluted EPS. NET LOSS FROM OPERATIONS Payroll expenses Accounts payable and accrued liabilities Net operating loss (NOL) carry forward Expiration Prior to 2031 The sum of domestic, foreign and state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. Operating loss carry forward Expiration Net deferred tax asset Expired or canceled. Number of options Expired or canceled during the period. Granted Number of options granted during the period. Weighted Average Exercise Price Expected life of options Expected life of options Intangible Asset Detailed Information Organization And Description Of Business Going Concern Information SUMMARY OF TAX CREDIT CARRY FORWARDS FAIR VALUE OF FINANCIAL INSTRUMENTS RECLASSIFICATIONS Disclosure of accounting policy for reclassifications. SIGNIFICANT ACCOUNTING POLICIES (Policies) INCOME TAXES STOCKHOLDERS EQUITY OPERATING ACTIVITIES Shares issued for conversion of debt - January 27, 2012 at $0.75 per share TOTAL OPERATING EXPENSES CommonStockShares,Outstanding Document Fiscal Period Focus Entity Filer Category Post Split Common stock cancelled held by the majority share holder Post Split Common stock cancelled held by the majority share holder. Issued share capital after 10 for 1 forward stock split Issued share capital after 10 for 1 forward stock split Weighted-Average Remaining Life in years SIGNIFICANT ACCOUNTING POLICIES Liabilities assumed in asset acquisition Liabilities assumed in asset acquisition Common stock issued in asset acquisition Common stock issued in asset acquisition SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Adjustments to reconcile net loss from operations: BASIC AND DILUTED (LOSS) PER COMMON SHARE Balance sheet parentheticals abstract EX-101.PRE 9 pfni-20120930_pre.xml XML 10 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 11 R25.htm IDEA: XBRL DOCUMENT v2.4.0.6
Stockholders Equities Common Stock Issued Information (Details) (USD $)
Apr. 30, 2012
Apr. 29, 2012
Feb. 29, 2012
Jan. 31, 2012
Jan. 30, 2012
Jan. 29, 2012
Jul. 31, 2011
Jul. 30, 2011
Jul. 31, 2007
Jun. 30, 2007
Number of common stock issued 100,000 333,333 40,000 6,667 326,667 600,000 25,000 334,667 8,250,000 74,000,000
Pershare value of common stock issued $ 0.75 $ 0.75 $ 0.75 $ 0.75 $ 0.75 $ 0.09667 $ 0.75 $ 0.75 $ 0.001 $ 0.001
Proceeds from number of common stocks issued $ 75,000 $ 250,000 $ 30,000 $ 5,000 $ 245,000   $ 18,750 $ 251,000 $ 16,500 $ 7,400
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INTANGIBLE ASSET
 12 Months Ended
Sep. 30, 2012
INTANGIBLE ASSET  
INTANGIBLE ASSET 
NOTE 3 - INTANGIBLE ASSET
 
The  following  table  presents  the detail of other  intangible  assets for the
periods presented:
 
                                Gross
                               Carrying       Accumulated      Net Carrying     Weighted-Average
                                Amount        Amortization        Amount         Remaining Life
                                ------        ------------        ------         --------------
September 30, 2012:
  Capitalized website
   development costs           $46,750          $(5,503)          $41,247          2.74 years
                               -------          -------           -------          ----------
Total                          $46,750          $(5,503)          $41,247          2.74 years
                               =======          =======           =======          ==========
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Status of the options (Details)
Shares
Weighted Average Exercise Price
Outstanding at beginning of period at Sep. 30, 2010 0 0
Granted 0 0
Exercised 0 0
Expired or canceled 0 0
Exercisable 0 0
Outstanding at end of period at Sep. 30, 2011 0 0
Outstanding at beginning of period at Sep. 30, 2011    
Granted. 200,000 0.35
Exercised. 0 0
Expired or canceled. 0 0
Exercisable. 0 0
Outstanding at end of period. at Sep. 30, 2012 200,000 0.35

XML 16 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6
Assumptions for stock options (Details) (USD $)
Sep. 30, 2012
Risk free interest rate 1.85%
Expected resulting value per share $ 0.34
Expected stock price volatility 139.60%
Expected life of options 10
Expected total resulting value $ 68,259
Expected forfeiture rate $ 0.0000
Unrecognized stock option compensation expense 65,830
Recognized stock option compensation expense $ 2,429
XML 17 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6
Tax Adjustments (Details) (USD $)
Sep. 30, 2012
Sep. 30, 2011
Book loss for the year $ (379,562) $ (20,452)
Meals and entertainment 1,496  
Stock based compensation 93,750  
Unpaid payroll taxes 16,829  
Tax loss for the year (265,058) (20,452)
Estimated effective tax rate 34.00% 34.00%
Deferred tax asset $ (90,946) $ (6,954)
XML 18 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6
Deferred tax Assets (Details) (USD $)
Sep. 30, 2012
Sep. 30, 2011
Deferred tax asset $ 90,946 $ 6,954
Valuation allowance (90,946) (6,954)
Net deferred tax asset 0 0
Income tax expense $ 0 $ 0
XML 19 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6
SIGNIFICANT ACCOUNTING POLICIES
 12 Months Ended
Sep. 30, 2012
SIGNIFICANT ACCOUNTING POLICIES  
SIGNIFICANT ACCOUNTING POLICIES 
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES
 
The financial  statements  of the Company have been prepared in accordance  with
generally  accepted  accounting  principles  in the  United  States of  America.
Because a precise determination of many assets and liabilities is dependent upon
future  events,  the  preparation  of financial  statements  involves the use of
estimates,  which have been made using  judgment.  Actual  results may vary from
these estimates.
 
The financial statements have, in management's opinion, been prepared within the
framework of the significant accounting policies summarized below:
 
DEVELOPMENT STAGE COMPANY
 
The Company is considered to be in the development stage, as defined under
Accounting Codification Standard, (ASC 915) "Development Stage Entities". Since
its formation, the Company has not yet realized significant revenues from its
planned operations.
 
RECLASSIFICATIONS
 
The Company  reclassified  $780 and $14,377 in "Transfer and filing fees";  $-0-
and  $1,500 in "Travel  and  entertainment",  to  "General  and  administrative"
expenses for the year ended September 30, 2011 and for the period from inception
(May 9, 2007) through September 30, 2011, respectively to conform to the current
presentation.  The  reclassifications  had no effect on the Company's  financial
condition, results of operation, or cash flows.
 
CASH AND CASH EQUIVALENTS
 
The Company  considers  highly liquid  financial  instruments  purchased  with a
maturity of three months or less to be cash equivalents.
 
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 revenues  and expenses  during the  reporting  period.
Actual results could differ from those estimates.
 
FAIR VALUE OF FINANCIAL INSTRUMENTS
 
The fair value of the Company's  financial  instruments,  consisting of cash and
accounts  payable and accrued  liabilities,  is equal to fair value due to their
short-term to maturity.  Unless otherwise noted, it is management's opinion that
the Company is not exposed to  significant  interest,  currency or credit  risks
arising from these financial instruments.
 
REVENUE RECOGNITION
 
The  Company  recognizes  revenue on an  accrual  basis.  Revenue  is  generally
realized or realizable and earned when all of the following criteria are met: 1)
persuasive  evidence  of an  arrangement  exists  between  the  Company  and our
customer(s);  2) services  have been  rendered;  3) our price to our customer is
fixed or determinable;  and 4)  collectability  is reasonably  assured.  For the
years ended September 30, 2012 and 2011, the Company recognized no revenues.
 
PER SHARE DATA
 
In  accordance  with "ASC 260 - Earnings  per Share",  the basic loss per common
share is computed by dividing net loss available to common  stockholders  by the
weighted  average number of common shares  outstanding.  Diluted loss per common
share is  computed  similar  to basic  loss per  common  share  except  that the
denominator is increased to include the number of additional  common shares that
would have been  outstanding if the potential  common shares had been issued and
if the additional  common shares were dilutive.  At September 30, 2012 and 2011,
the Company had no stock equivalents that were anti-dilutive and excluded in the
loss per share computation.
 
STOCK-BASED COMPENSATION
 
The Company records stock based  compensation in accordance with the guidance in
ASC Topic 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.
Accordingly,  the Company recognized  expenses of $2,429 and $0 during the years
ended September 30, 2012 and 2011, respectively (see Note 5).
 
WEBSITE DEVELOPMENT COSTS
 
The Company  capitalizes  its costs to develop its website and when  preliminary
development  efforts are successfully  completed,  management has authorized and
committed project funding, and it is probable that the project will be completed
and the  website  will be  used as  intended.  Such  costs  are  amortized  on a
straight-line  basis over the estimated useful life of the related asset,  which
approximates  three  years.  Costs  incurred  prior to meeting  these  criteria,
together  with costs  incurred  for training  and  maintenance,  are expensed as
incurred.  Costs  incurred  for  enhancements  that are  expected  to  result in
additional  material   functionality  are  capitalized  and  expensed  over  the
estimated useful life of the upgrades.
 
The Company capitalized website costs of $46,750 during the year ended September
30,  2012.  The  Company's  capitalized  website  amortization  is  included  in
depreciation  and  amortization  in the  Company's  consolidated  statements  of
operations, and totaled $5,503 for the period.
 
ADVERTISING COSTS
 
Advertising  costs are to be  expensed  as  incurred  in  accordance  to Company
policy;  for the year ended  September 30, 2012,  Advertising  expenses  totaled
$23,778.
 
INCOME TAXES
 
The Company records income taxes under the asset and liability  method,  whereby
deferred  tax  assets and  liabilities  are  recognized  based on the future tax
consequences   attributable  to  temporary  differences  between  the  financial
statement  carrying  amounts  of  existing  assets  and  liabilities  and  their
respective tax bases,  and  attributable  to operating loss and tax credit carry
forwards.  Accounting  standards  regarding income taxes requires a reduction of
the carrying amounts of deferred tax assets by a valuation  allowance,  if based
on the  information  available  it is more likely than not that such assets will
not be realized.  Accordingly,  the need to establish  valuation  allowances for
deferred  tax  assets  is  assessed  at  each   reporting   period  based  on  a
more-likely-than-not  realization  threshold.  This assessment considers,  among
other  matters,  the nature,  frequency  and severity of current and  cumulative
losses,  forecasts of future  profitability,  the  duration of  statutory  carry
forward  periods,  the Company's  experience  with operating loss and tax credit
carry  forwards  not  expiring  unused,  and tax  planning  alternatives.  As of
September  30, 2012 and 2011,  the  Company  did not have any  amounts  recorded
pertaining to uncertain tax positions.
 
RECENT ACCOUNTING PRONOUNCEMENTS
 
In  December  2011,  The  FASB  issued  Accounting   Standards  Update  2011-11,
"Disclosures  about  Offsetting  Assets and  Liabilities."  This update requires
entities  to  disclose  both  gross   information  and  net  information   about
instruments and  transactions  eligible for offset in the statement of financial
position and instruments and transactions  subject to an agreement  similar to a
master netting arrangement. The scope of this update includes derivatives,  sale
and  repurchase  agreements  and  reverse  sale and  repurchase  agreements  and
securities borrowing and lending arrangements.  The Company is required to adopt
this update  retrospectively  for periods  beginning  after January 1, 2013. The
adoption  of this  accounting  standard  update will  become  effective  for the
reporting period beginning January 1, 2013.  Management does not anticipate that
adoption  will have a material  impact on the Company's  consolidated  financial
position, results of operations or cash flows.
 
Other  recent  accounting  pronouncements  issued  by the  FASB  (including  its
Emerging  Issues  Task  Force),  the  American  Institute  of  Certified  Public
Accountants,  and the SEC did not, or are not believed by management  to, have a
material impact on the Company's present or future financial  position,  results
of operations or cash flows.
XML 20 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6
Operating loss carry forward Expiration (Details) (USD $)
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2010
Net operating loss (NOL) carry forward Expiration in 2032 $ 267,487    
Net operating loss (NOL) carry forward Expiration in 2031   20,452  
Net operating loss (NOL) carry forward Expiration Prior to 2031     $ 54,620
XML 21 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS (USD $)
Sep. 30, 2012
Sep. 30, 2011
Current assets    
Cash $ 499,898 $ 108
Prepaid expenses 1,000 0
Total current assets 500,898 108
Intangible assets (net of $5,503 of accumulated amortization) 41,247 0
Total Assets 542,145 108
Current Liabilities    
Accounts payable and accrued liabilities 37,697 5,600
Loans from related parties 0 45,680
Total current liabilities 37,697 51,280
Total Liabilities 37,697 51,280
STOCKHOLDERS' EQUITY (DEFICIT)    
Common stock; 750,000,000 shares authorized at $0.001 par value; 84,016,334 and 82,250,000 issued and outstanding at September 30, 2012 and 2011, respectively 84,017 82,250
Additional paid-in capital 875,065 (58,350)
Deficit accumulated during development stage (454,634) (75,072)
Total stockholders' equity (deficit) 504,448 (51,172)
Total liabilities and stockholders' equity (deficit) $ 542,145 $ 108
XML 22 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF CASH FLOWS (USD $)
 12 Months Ended 65 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
OPERATING ACTIVITIES      
Net loss $ (379,562) $ (20,452) $ (454,634)
Adjustments to reconcile net loss from operations:      
Stock-based compensation 96,179 0 96,179
Amortization 5,503 0 5,503
Change in operating assets and liabilities:      
Prepaid expenses (1,000) 0 (1,000)
Accounts payable and accrued liabilities 32,097 3,900 37,697
NET CASH USED IN OPERATING ACTIVITIES (246,783) (16,552) (316,255)
INVESTING ACTIVITIES      
Capitalization of website development costs (46,750) 0 (46,750)
NET CASH USED IN INVESTING ACTIVITIES (46,750) 0 (46,750)
FINANCING ACTIVITIES      
Proceeds from issuance of common stock 781,000 0 804,900
Proceeds from cash subscriptions payable 0 0 0
Proceeds from related parties 12,323 16,480 58,003
NET CASH PROVIDED BY FINANCING ACTIVITIES 793,323 16,480 862,903
NET (DECREASE) IN CASH AND CASH EQUIVALENTS 499,790 (72) 499,898
CASH AND CASH EQUIVALENTS-BEGINNING OF PERIOD 108 180 0
CASH AND CASH EQUIVALENTS -END OF PERIOD 499,898 108 499,898
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:      
Cash paid for interest 0 0 0
Cash paid for taxes 0 0 0
NON-CASH INVESTING AND FINANCING ACTIVITIES:      
Common stock issued in asset acquisition 58,003 0 58,003
Liabilities assumed in asset acquisition $ 400 $ 0 $ 400
XML 23 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6
Intangible Asset Detailed Information (Details) (USD $)
Sep. 30, 2012
Gross Carrying Amount
  
Capitalized website Development costs $ 46,750
Capitalized website Development costs 46,750
Total Intangible Assets 46,750
Accumulated Amortization
  
Capitalized website Development costs (5,503)
Capitalized website Development costs (5,503)
Total Intangible Assets (5,503)
Net Carrying Amount
  
Capitalized website Development costs 41,247
Capitalized website Development costs 41,247
Total Intangible Assets 41,247
Weighted-Average Remaining Life in years
  
Capitalized website Development costs 2.74
Capitalized website Development costs 2.74
Total Intangible Assets $ 2.74
XML 24 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6
Stockholders Equities Details Of Stock Split (Details) (USD $)
Sep. 30, 2012
Authorized Share Capital Before 10 For 1 Forward Stock Split 75,000,000
Authorized Share Capital After 10 For 1 Forward Stock Split 750,000,000
Issued share capital before 10 for 1 forward stock split 8,225,000
Issued share capital after 10 for 1 forward stock split 82,250,000
Outstanding share capital before 10 for 1 forward stock split. 8,225,000
Outstanding share capital after 10 for 1 forward stock split 82,250,000
Parvalue of shares $ 0.001
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ORGANIZATION AND DESCRIPTION OF BUSINESS
 12 Months Ended
Sep. 30, 2012
ORGANIZATION AND DESCRIPTION OF BUSINESS  
ORGANIZATION AND DESCRIPTION OF BUSINESS 
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
 
Psychic  Friends  Network,  Inc.  (OTC:PFNI)  hereinafter,  ("the  Company") was
incorporated  in the State of Nevada on May 9, 2007 under the name "Web  Wizard,
Inc.".  On February 17, 2012 the  Company's  board passed a motion to change the
corporate name to "Psychic Friends Network,  Inc." pursuant to an asset purchase
agreement  executed on January 27, 2012. As part of this  agreement,  all of the
assets of PFN Holdings were purchased.  These assets are an integral part of the
Company's  business  development and ultimately the realization of the Company's
anticipated cash flows.
 
The Company is in the business of providing  daily  horoscopes  and live psychic
advice by telephone, internet or our soon to be released mobile application. Our
website is  www.psychicfriendsnetwork.com.  First time customers will be offered
promotions and are able to choose their psychic friend by specialties. They also
are able to establish an ongoing  relationship  with their advisor,  or they can
choose to try someone new the next time they call. We will strive to stay on the
cutting edge of technology in an effort to deliver our content.  Currently  this
includes  facebook  applications,  and twitter pages,  that reward our customers
with free credits towards readings for sharing, liking or tweeting about PFN. We
will  also be  giving  all of our  psychics  their  own  website,  to  find  new
customers.
 
BASIS OF PRESENTATION
 
The  Company  is  considered  to be a  development  stage  company  and  has not
generated  significant  revenues  from  operations.   There  is  no  bankruptcy,
receivership, or similar proceedings against our company.
 
The accompanying  audited 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 annual financial information.
 
GOING CONCERN
 
The accompanying  financial  statements have been prepared  assuming the Company
will continue as a going concern.  Its ability to continue as a going concern is
dependent  upon the ability of the Company to obtain the necessary  financing to
meet its  obligations  and pay its  liabilities  arising  from  normal  business
operations  when they come due.  Furthermore,  as of  September  30,  2012,  the
Company  has  accumulated  losses  from  inception  (May 9,  2007) of  $454,634.
Likewise,  net cash of  $316,255  has been used in  operations  during  the same
period.  The outcome of these matters  cannot be predicted with any certainty at
this time and raise  substantial doubt that the Company will be able to continue
as a going concern. These financial statements do not include any adjustments to
the amounts and  classification of assets and liabilities which may be necessary
should the Company be unable to continue as a going concern. Management believes
that the Company will need to obtain additional  funding by borrowing funds from
its  directors  and  officers,  or a private  placement of common stock  through
various sales and public offerings.
XML 27 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS PARENTHETICALS (USD $)
Sep. 30, 2012
Sep. 30, 2011
Amortization of ntangible assets $ 5,503 $ 0
Common Stock, par value $ 0.001 $ 0.001
CommonStockShares,Authorized 750,000,000 750,000,000
CommonStockShares,Issued 84,016,334 82,250,000
CommonStockShares,Outstanding 84,016,334 82,250,000
XML 28 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6
COMPONENTS OF INCOME TAX (Tables)
 12 Months Ended
Sep. 30, 2012
COMPONENTS OF INCOME TAX  
COMPONENTS OF INCOME TAX 
For the period ended September 30,            2012                    2011
----------------------------------         ----------              ----------
Book loss for the year                     $ (379,562)             $  (20,452)
Adjustments:
  Meals and entertainment                       1,496                      --
  Stock based compensation                     93,750                      --
  Unpaid payroll taxes                         16,829                      --
                                           ----------              ----------
Tax loss for the year                        (265,058)                (20,452)
Estimated effective tax rate                       34%                     34%
                                           ----------              ----------
Deferred tax asset                         $  (90,946)             $   (6,954)
                                           ==========              ==========
XML 29 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information (USD $)
 12 Months Ended
Sep. 30, 2012
Dec. 26, 2012
Document and Entity Information    
Entity Registrant Name Psychic Friends Network Inc.  
Document Type 10-K  
Document Period End Date Sep. 30, 2012  
Amendment Flag false  
Entity Central Index Key 0001421981  
Current Fiscal Year End Date --09-30  
Entity Common Stock, Shares Outstanding   84,016,334
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 2012  
Document Fiscal Period Focus FY  
Entity Public Float $ 24,467,500  
XML 30 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6
DEFERRED TAX ASSETS AND LIABILITIES (Tables)
 12 Months Ended
Sep. 30, 2012
DEFERRED TAX ASSETS AND LIABILITIES  
DEFERRED TAX ASSETS AND LIABILITIES 
For the period ended September 30,            2012                    2011
----------------------------------         ----------              ----------
 
Deferred tax asset                         $   90,946              $    6,954
Valuation allowance                           (90,946)                 (6,954)
                                           ----------              ----------
Net deferred tax asset                             --                      --
                                           ----------              ----------
Income tax expense                         $       --              $       --
                                           ==========              ==========
XML 31 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF OPERATIONS (USD $)
 12 Months Ended 65 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
REVENUE $ 0 $ 0 $ 1,434
OPERATING EXPENSES      
Payroll expenses 91,579 0 91,579
Depreciation and amortization 5,503 0 5,503
General and administrative 59,861 852 75,984
Consulting fees 141,652 0 141,652
Legal and professional 80,899 19,600 140,945
TOTAL OPERATING EXPENSES 379,494 20,452 455,663
NET LOSS FROM OPERATIONS (379,494) (20,452) (454,229)
OTHER (INCOME) EXPENSE      
Bank charges and interest 68 0 405
TOTAL OTHER EXPENSE 68 0 405
NET LOSS BEFORE INCOME TAXES (379,562) (20,452) (454,634)
PROVISION FOR INCOME TAX 0 0 0
NET LOSS FOR THE PERIOD $ (379,562) $ (20,452) $ (454,634)
BASIC AND DILUTED (LOSS) PER COMMON SHARE $ 0.00 $ 0.00  
WEIGHTED AVERAGE NUMBER OF COMMON SHARES (BASIC AND DILUTED) 83,239,447 8,225,000  
XML 32 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
INCOME TAXES
 12 Months Ended
Sep. 30, 2012
INCOME TAXES  
INCOME TAXES 
NOTE 6 - INCOME TAXES
 
The Company provides for income taxes under FASB ASC 740,  Accounting for Income
Taxes.  FASB ASC 740  requires  the use of an asset and  liability  approach  in
accounting for income taxes.  Deferred tax assets and  liabilities  are recorded
based on the differences between the financial statement and tax bases of assets
and liabilities.
 
FASB ASC 740  requires  the  reduction  of  deferred  tax assets by a  valuation
allowance, if, based on the weight of available evidence, it is more likely than
not that some or all of the  deferred  tax assets will not be  realized.  In the
Company's opinion, it is uncertain whether they will generate sufficient taxable
income in the future to fully utilize the net deferred tax asset. Accordingly, a
valuation allowance equal to the deferred tax asset has been recorded. The total
deferred tax asset is $90,946 which is calculated by multiplying a 34% estimated
tax rate by the  cumulative  net operating loss (NOL) adjusted for the following
items:
 
For the period ended September 30,            2012                    2011
----------------------------------         ----------              ----------
Book loss for the year                     $ (379,562)             $  (20,452)
Adjustments:
  Meals and entertainment                       1,496                      --
  Stock based compensation                     93,750                      --
  Unpaid payroll taxes                         16,829                      --
                                           ----------              ----------
Tax loss for the year                        (265,058)                (20,452)
Estimated effective tax rate                       34%                     34%
                                           ----------              ----------
Deferred tax asset                         $  (90,946)             $   (6,954)
                                           ==========              ==========
 
The total valuation  allowance is $90,946.  Details for the last two periods are
as follows:
 
For the period ended September 30,            2012                    2011
----------------------------------         ----------              ----------
 
Deferred tax asset                         $   90,946              $    6,954
Valuation allowance                           (90,946)                 (6,954)
                                           ----------              ----------
Net deferred tax asset                             --                      --
                                           ----------              ----------
Income tax expense                         $       --              $       --
                                           ==========              ==========
 
Below  is a  chart  showing  the  estimated  corporate  federal  cumulative  net
operating  loss (NOL) carry  forward of $342,559  and the years in which it will
expire.
 
    Year                                    Amount              Expiration
    ----                                    ------              ----------
 
2012                                      $ 267,487            2032
2011                                      $  20,452            2031
Prior to 2011                             $  54,620            Prior to 2031
 
XML 33 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6
STOCKHOLDERS EQUITY
 12 Months Ended
Sep. 30, 2012
STOCKHOLDERS EQUITY  
STOCKHOLDERS EQUITY 
NOTE 5 - STOCKHOLDERS' EQUITY
 
As summarized in Note 1, on January 27, 2012, our board of directors approved to
effect a name change from Web Wizard,  Inc. to Psychic  Friends  Network Inc. In
addition to the name change,  our board of directors approved a ten (10) new for
one (1) old forward  stock split of our  authorized  and issued and  outstanding
shares of common stock.  Upon effect of the forward stock split,  our authorized
capital was increased from 75,000,000 to 750,000,000  shares of common stock and
correspondingly, our issued and outstanding shares of common stock was increased
from  8,225,000 to  82,250,000  shares of common stock as of September 30, 2011,
all with a par value of $0.001.
 
COMMON STOCK ISSUED
 
In June 2007, the Company issued 74,000,000 post-split shares of common stock at
a price of $0.001 per share, for total proceeds of $7,400.
 
In July 2007, the Company issued 8,250,000  post-split shares of common stock at
a price of $0.001 per share, for total proceeds of $16,500.
 
In February 2012, the Company issued 40,000 post-split shares of common stock at
a price of $0.75 per share, for total proceeds of $30,000.
 
In January 2012, the Company  authorized the issuance of 6,667 post-split shares
of common stock at a price of $0.75 per share, for total proceeds of $5,000.
 
In January  2012,  the Company  authorized  the  issuance of 326,667  post-split
shares of common  stock at a price of $0.75 per  share,  for total  proceeds  of
$245,000.
 
In January 2012, the Company issued common post-split shares previously  payable
of 600,000 at a price of $0.09667 per share as described in detail below.
 
In April 2012, the Company  authorized the issuance of 100,000 post-split shares
of common stock at a price of $0.75 per share, for consulting services valued at
$75,000.
 
In April 2012, the Company  authorized the issuance of 333,333 post-split shares
of common stock at a price of $0.75 per share, for total proceeds of $250,000.
 
In July 2012, the Company authorized the issuance of 25,000 post-split shares of
common stock at a price of $0.75 per share,  for consulting  services  valued at
$18,750.
 
In July 2012,  the  Company  received  cash of $251,000  for 334,667  post-split
common  shares  issued  at a price of $0.75 per share  pursuant  to a  financing
agreement.
 
ASSET PURCHASE AGREEMENT
 
Pursuant  to the "Asset  Purchase  Agreement"  (Note 1), on January 27, 2012 the
Company issued 50,600,000  post-split shares of common stock for the purchase of
intangible  assets with a fair value of $-0- from PFN  Holdings.  In  connection
with the issuance of stock,  the majority  shareholder  of the Company agreed to
forgive  $58,403 in related  party  advances  and cancel  50,000,000  post-split
shares of common  stock held by the  shareholder.  The value of the  liabilities
assumed was reduced to $58,003  through the assumption of $400 of liabilities of
PFN Holdings by the Company.  The Company has  presented the common stock issued
in this transaction on a net basis on the statement of stockholders' deficit.
 
As the assets purchased had a fair value of $-0- on the date of the transaction,
the value of the  shares  issued  was based on the net value of the  liabilities
extinguished of $58,003, which was recorded as additional paid-in capital due to
the fact that the liabilities were owed to a related party.
 
OPTIONS AND WARRANTS
 
During July 2012, the Company's shareholders approved its 2012 Stock Option Plan
("the Plan").  Under the Plan,  the Company may issue up to 8,250,000  shares at
its discretion. On September 17, 2012, the Company granted 200,000 stock options
to a director of the Company which shall vest on September 17, 2013. The options
expire ten (10) years  following  the vesting  date and carry a strike  price of
$0.35
 
These  options  were  valued  using the  Black-Scholes  model and the  following
inputs: 1 year vesting term, 10 year life,  volatility of 139.6%,  interest rate
of 1.85%, and 0% forfeiture rate. The resulting value was $0.34 per option for a
total value of $68,259.  Accordingly,  during the years ended September 30, 2012
and 2011, the Company  recognized  expense of $2,429 and $0,  respectively,  for
options granted during the years pursuant to ASC Topic 718.  Unrecognized  stock
option compensation  expense of $65,830 at September 30, 2012 will be recognized
during the year ended September 30, 2013.
 
A summary of the status of the options granted at September 30, 2012 and 2011and
changes during the years then ended is presented below:
 
 
                                               2012                  2011
                                        ------------------     -----------------
                                                  Weighted              Weighted
                                                   Average               Average
                                                  Exercise              Exercise
                                        Shares      Price      Shares     Price
                                        ------      -----      ------     -----
 
Outstanding at beginning of period          --      $  --          --    $   --
  Granted                              200,000       0.35                    --
  Exercised                                 --                     --        --
  Expired or canceled                       --                     --        --
 
Outstanding at end of period           200,000      $0.35          --    $   --
                                       -------      -----      ------    ------
 
Exercisable                                 --      $  --          --    $   --
                                       =======      =====      ======    ======
 
The options  outstanding at September 30, 2012 and 2011 have a weighted  average
exercise  price of $0.35  per  share and have a  remaining  useful  life of 9.97
years.
XML 34 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6
Advances from related party (Details) (USD $)
 12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Advances from related party pursuant to agreement $ 12,723  
Balances With Related Party As Per Agreement With PFN Holdings $ 0 $ 0
XML 35 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUMMARY OF TAX CREDIT CARRY FORWARDS (Tables)
 12 Months Ended
Sep. 30, 2012
SUMMARY OF TAX CREDIT CARRY FORWARDS  
SUMMARY OF TAX CREDIT CARRY FORWARDS 
    Year                                    Amount              Expiration
    ----                                    ------              ----------
 
2012                                      $ 267,487            2032
2011                                      $  20,452            2031
Prior to 2011                             $  54,620            Prior to 2031
XML 36 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6
INTANGIBLE ASSET (Tables)
 12 Months Ended
Sep. 30, 2012
INTANGIBLE ASSET (Tables)  
OTHER INTANGIBLE ASSETS 
The  following  table  presents  the detail of other  intangible  assets for the
periods presented:
 
                                Gross
                               Carrying       Accumulated      Net Carrying     Weighted-Average
                                Amount        Amortization        Amount         Remaining Life
                                ------        ------------        ------         --------------
September 30, 2012:
  Capitalized website
   development costs           $46,750          $(5,503)          $41,247          2.74 years
                               -------          -------           -------          ----------
Total                          $46,750          $(5,503)          $41,247          2.74 years
                               =======          =======           =======          ==========
XML 37 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUBSEQUENT EVENTS
 12 Months Ended
Sep. 30, 2012
SUBSEQUENT EVENTS  
SUBSEQUENT EVENTS 
NOTE 7 - SUBSEQUENT EVENTS
 
The Company has  evaluated  events  subsequent to the balance sheet date through
the issuance date of these financial  statements in accordance with FASB ASC 855
and has determined there are no such events that would require adjustment to, or
disclosure in, the financial statements
XML 38 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6
SIGNIFICANT ACCOUNTING POLICIES (Policies)
 12 Months Ended
Sep. 30, 2012
SIGNIFICANT ACCOUNTING POLICIES (Policies)  
BASIS OF PRESENTATION 
BASIS OF PRESENTATION
 
The  Company  is  considered  to be a  development  stage  company  and  has not
generated  significant  revenues  from  operations.   There  is  no  bankruptcy,
receivership, or similar proceedings against our company.
 
The accompanying  audited 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 annual financial information.
GOING CONCERN 
GOING CONCERN
 
The accompanying  financial  statements have been prepared  assuming the Company
will continue as a going concern.  Its ability to continue as a going concern is
dependent  upon the ability of the Company to obtain the necessary  financing to
meet its  obligations  and pay its  liabilities  arising  from  normal  business
operations  when they come due.  Furthermore,  as of  September  30,  2012,  the
Company  has  accumulated  losses  from  inception  (May 9,  2007) of  $454,634.
Likewise,  net cash of  $316,255  has been used in  operations  during  the same
period.  The outcome of these matters  cannot be predicted with any certainty at
this time and raise  substantial doubt that the Company will be able to continue
as a going concern. These financial statements do not include any adjustments to
the amounts and  classification of assets and liabilities which may be necessary
should the Company be unable to continue as a going concern. Management believes
that the Company will need to obtain additional  funding by borrowing funds from
its  directors  and  officers,  or a private  placement of common stock  through
various sales and public offerings.
DEVELOPMENT STAGE COMPANY 
DEVELOPMENT STAGE COMPANY
 
The Company is considered to be in the development stage, as defined under
Accounting Codification Standard, (ASC 915) "Development Stage Entities". Since
its formation, the Company has not yet realized significant revenues from its
planned operations.
RECLASSIFICATIONS 
RECLASSIFICATIONS
 
The Company  reclassified  $780 and $14,377 in "Transfer and filing fees";  $-0-
and  $1,500 in "Travel  and  entertainment",  to  "General  and  administrative"
expenses for the year ended September 30, 2011 and for the period from inception
(May 9, 2007) through September 30, 2011, respectively to conform to the current
presentation.  The  reclassifications  had no effect on the Company's  financial
CASH AND CASH EQUIVALENTS 
CASH AND CASH EQUIVALENTS
 
The Company  considers  highly liquid  financial  instruments  purchased  with a
maturity of three months or less to be cash equivalents.
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 revenues  and expenses  during the  reporting  period.
Actual results could differ from those estimates.
FAIR VALUE OF FINANCIAL INSTRUMENTS 
FAIR VALUE OF FINANCIAL INSTRUMENTS
 
The fair value of the Company's  financial  instruments,  consisting of cash and
accounts  payable and accrued  liabilities,  is equal to fair value due to their
short-term to maturity.  Unless otherwise noted, it is management's opinion that
the Company is not exposed to  significant  interest,  currency or credit  risks
arising from these financial instruments.
REVENUE RECOGNITION 
REVENUE RECOGNITION
 
The  Company  recognizes  revenue on an  accrual  basis.  Revenue  is  generally
realized or realizable and earned when all of the following criteria are met: 1)
persuasive  evidence  of an  arrangement  exists  between  the  Company  and our
customer(s);  2) services  have been  rendered;  3) our price to our customer is
fixed or determinable;  and 4)  collectability  is reasonably  assured.  For the
years ended September 30, 2012 and 2011, the Company recognized no revenues.
PER SHARE DATA 
PER SHARE DATA
 
In  accordance  with "ASC 260 - Earnings  per Share",  the basic loss per common
share is computed by dividing net loss available to common  stockholders  by the
weighted  average number of common shares  outstanding.  Diluted loss per common
share is  computed  similar  to basic  loss per  common  share  except  that the
denominator is increased to include the number of additional  common shares that
would have been  outstanding if the potential  common shares had been issued and
if the additional  common shares were dilutive.  At September 30, 2012 and 2011,
the Company had no stock equivalents that were anti-dilutive and excluded in the
loss per share computation.
STOCK-BASED COMPENSATION 
STOCK-BASED COMPENSATION
 
The Company records stock based  compensation in accordance with the guidance in
ASC Topic 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.
Accordingly,  the Company recognized  expenses of $2,429 and $0 during the years
ended September 30, 2012 and 2011, respectively (see Note 5).
WEBSITE DEVELOPMENT COSTS 
WEBSITE DEVELOPMENT COSTS
 
The Company  capitalizes  its costs to develop its website and when  preliminary
development  efforts are successfully  completed,  management has authorized and
committed project funding, and it is probable that the project will be completed
and the  website  will be  used as  intended.  Such  costs  are  amortized  on a
straight-line  basis over the estimated useful life of the related asset,  which
approximates  three  years.  Costs  incurred  prior to meeting  these  criteria,
together  with costs  incurred  for training  and  maintenance,  are expensed as
incurred.  Costs  incurred  for  enhancements  that are  expected  to  result in
additional  material   functionality  are  capitalized  and  expensed  over  the
estimated useful life of the upgrades.
 
The Company capitalized website costs of $46,750 during the year ended September
30,  2012.  The  Company's  capitalized  website  amortization  is  included  in
depreciation  and  amortization  in the  Company's  consolidated  statements  of
operations, and totaled $5,503 for the period.
ADVERTISING COSTS 
ADVERTISING COSTS
 
Advertising  costs are to be  expensed  as  incurred  in  accordance  to Company
policy;  for the year ended  September 30, 2012,  Advertising  expenses  totaled
$23,778.
INCOME TAXES. 
INCOME TAXES
 
The Company records income taxes under the asset and liability  method,  whereby
deferred  tax  assets and  liabilities  are  recognized  based on the future tax
consequences   attributable  to  temporary  differences  between  the  financial
statement  carrying  amounts  of  existing  assets  and  liabilities  and  their
respective tax bases,  and  attributable  to operating loss and tax credit carry
forwards.  Accounting  standards  regarding income taxes requires a reduction of
the carrying amounts of deferred tax assets by a valuation  allowance,  if based
on the  information  available  it is more likely than not that such assets will
not be realized.  Accordingly,  the need to establish  valuation  allowances for
deferred  tax  assets  is  assessed  at  each   reporting   period  based  on  a
more-likely-than-not  realization  threshold.  This assessment considers,  among
other  matters,  the nature,  frequency  and severity of current and  cumulative
losses,  forecasts of future  profitability,  the  duration of  statutory  carry
forward  periods,  the Company's  experience  with operating loss and tax credit
carry  forwards  not  expiring  unused,  and tax  planning  alternatives.  As of
September  30, 2012 and 2011,  the  Company  did not have any  amounts  recorded
pertaining to uncertain tax positions.
RECENT ACCOUNTING PRONOUNCEMENTS 
RECENT ACCOUNTING PRONOUNCEMENTS
 
In  December  2011,  The  FASB  issued  Accounting   Standards  Update  2011-11,
"Disclosures  about  Offsetting  Assets and  Liabilities."  This update requires
entities  to  disclose  both  gross   information  and  net  information   about
instruments and  transactions  eligible for offset in the statement of financial
position and instruments and transactions  subject to an agreement  similar to a
master netting arrangement. The scope of this update includes derivatives,  sale
and  repurchase  agreements  and  reverse  sale and  repurchase  agreements  and
securities borrowing and lending arrangements.  The Company is required to adopt
this update  retrospectively  for periods  beginning  after January 1, 2013. The
adoption  of this  accounting  standard  update will  become  effective  for the
reporting period beginning January 1, 2013.  Management does not anticipate that
adoption  will have a material  impact on the Company's  consolidated  financial
position, results of operations or cash flows.
 
Other  recent  accounting  pronouncements  issued  by the  FASB  (including  its
Emerging  Issues  Task  Force),  the  American  Institute  of  Certified  Public
Accountants,  and the SEC did not, or are not believed by management  to, have a
material impact on the Company's present or future financial  position,  results
of operations or cash flows.
XML 39 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6
STOCK OPTION ACTIVITY (Tables)
 12 Months Ended
Sep. 30, 2012
STOCK OPTION ACTIVITY  
STOCK OPTION ACTIVITY 
A summary of the status of the options granted at September 30, 2012 and 2011and
changes during the years then ended is presented below:
 
 
                                               2012                  2011
                                        ------------------     -----------------
                                                  Weighted              Weighted
                                                   Average               Average
                                                  Exercise              Exercise
                                        Shares      Price      Shares     Price
                                        ------      -----      ------     -----
 
Outstanding at beginning of period          --      $  --          --    $   --
  Granted                              200,000       0.35                    --
  Exercised                                 --                     --        --
  Expired or canceled                       --                     --        --
 
Outstanding at end of period           200,000      $0.35          --    $   --
                                       -------      -----      ------    ------
 
Exercisable                                 --      $  --          --    $   --
                                       =======      =====      ======    ======
 
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Signficant polcies costs and iinformation (Details) (USD $)
 12 Months Ended 65 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Reclassificaton of transfer and filing fees to general and admnstratve expenses $ 0 $ 780 $ 14,377
Reclassificaton of travel and entertainment to general and admnstratve expenses 0 0 1,500
Advertising expenses for the year 23,778    
Capitalized website costs during the year 46,750    
website amortization is included in depreciation and amortization $ 5,503    
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Stockholders Equities Information Relating to Asset Purchase Agreement (Details) (USD $)
Jan. 27, 2012
Post Split shares issued pursuant to asset purchase agreement 50,600,000
Fair value of asset purchased in exchange for the issue of post split shares. $ 0
Related party advances forgiven by the majority share holde 58,403
Post Split Common stock cancelled held by the majority share holder 50,000,000
Value of liabilities assumed reduced 58,003
Assumed liabilities of PFN Holdings 400
Fair value of asset on the transaction date 0
Liabilities extinguished recorded as additional paid in capital $ 58,003
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STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)
Common Stock Issued
Common Stock Amount
USD ($)
Additional Paid-in Capital
USD ($)
Accumulated Defecit During the Development Stage
USD ($)
Total Equity
USD ($)
Balance at May. 08, 2007   0 0 0 0
Shares issued for cash - June 5,2007 at $0.001 per share 74,000,000 74,000 (66,600) 0 7,400
Shares issued for cash - July 31, 2007 at $0.02 per share 8,250,000 8,250 8,250 0 16,500
Net (loss) for period from inception on May 9, 2007 to September 31, 2007   $ 0 $ 0 $ 1,398 $ 1,398
Balance at Sep. 30, 2007 82,250,000 82,250 (58,350) 1,398 25,298
Net (loss) for the year ended September 31, 2008   0 0 (37,052) (37,052)
Balance at Sep. 30, 2008 82,250,000 82,250 (58,350) (35,654) (11,754)
Net (loss) for the year ended September 31, 2009   0 0 (11,134) (11,134)
Balance at Sep. 30, 2009 82,250,000 82,250 (58,350) (46,788) (22,888)
Net (loss) for the year ended September 31, 2010   0 0 (7,832) (7,832)
Balance at Sep. 30, 2010 82,250,000 82,250 (58,350) (54,620) (30,720)
Net (loss) for the year ended September 31, 2011   0 0 (20,452) (20,452)
Balance at Sep. 30, 2011 82,250,000 82,250 (58,350) (75,072) (51,172)
Shares issued for conversion of debt - January 27, 2012 at $0.75 per share 6,667 7 4,993 0 5,000
Shares issued for cash - January 27, 2012 at $0.75 per share 326,667 327 244,673 0 245,000
Shares issued for asset purchase agreement - January 27, 2012 at $.097 per share 600,000 600 57,403 0 58,003
Shares issued for cash - February 9, 2012 at $0.75 per share 40,000 40 29,960 0 30,000
Shares issued for consulting services - April 25, 2012 at $0.75 per share 25,000 25 18,725 0 18,750
Shares issued for consulting services - April 15, 2012 at $0.75 per share 75,000 75 56,175 0 56,250
Shares issued for cash - April 30, 2012 at $0.75 per share 333,333 333 249,667 0 250,000
Shares issued for consulting services - July 1, 2012 at $0.75 per share 25,000 25 18,725 0 18,750
Shares issued for cash - July 13, 2012 at $0.75 per share 334,667 335 250,665 0 251,000
Stock options issued for services - September 17, 2012   0 2,429 0 2,429
Net loss for the year ended September 30, 2012   $ 0 $ 0 $ (379,562) $ (379,562)
Balance at Sep. 30, 2012 84,016,334 84,017 875,065 (454,634) 504,448
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RELATED PARTY TRANSACTIONS
 12 Months Ended
Sep. 30, 2012
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS 
NOTE 4 - RELATED PARTY TRANSACTIONS
 
During the year ended September 30, 2009, the Company entered into a verbal loan
agreement with an officer of the Company,  whereby the Company  borrowed amounts
from time to time which are  interest-free,  payable on demand.  During the year
ended  September  30,  2012,  advances  of $12,723  were made  pursuant  to this
agreement.  According to the terms of the "Asset  Purchase  Agreement"  with PFN
Holdings, all related party advances were fully repaid as of September 30, 2012,
leaving a balance of $0 and $0 as of September 30, 2012 and 2011, respectively.
 
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Stock Option Plan (Details) (USD $)
Sep. 17, 2012
Issue of shares under stock option plan 8,250,000
stock options granted to a director of the Company 200,000
Expiry period for stock options in years 10
Strike price of options $ 0.35
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Organization And Description Of Business Going Concern Information (Details) (USD $)
 12 Months Ended
Sep. 30, 2012
Accumulated Losses from inception to Period end $ 454,634
Net cash used in operations from inception to period end $ 316,255