Significant Accounting Policies (Policies)

6 Months Ended

Dec. 31, 2013

Significant Accounting Policies:

Basis of Presentation, Policy

Basis of Presentation

The Company reports revenue and expenses using the accrual method of accounting for financial and tax reporting purposes. These unaudited financial statements should be read in conjunction with the financial statements attached to this report.

The report of the Company's independent registered public accounting firm on the Company's financial statements for the fiscal years ended June 30, 2013 and 2012 contains an explanatory paragraph regarding the Company's ability to continue as a going concern based upon the Company's history of net losses since its inception.

Use of Estimates, Policy

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Cash and Cash Equivalents, Policy

Cash and Cash Equivalents

For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents.  At December 31, 2013 and June 30, 2013, all cash and cash equivalents were included as bank deposits.  Checks written but not cleared through the bank are deemed as paid.  Bank reconciliations between accounting and bank records have been undertaken to verify balances.

Preferred stock, Policy

Preferred stock

The issuance of the preferred shares was in consideration for the following:

a.

compensation expense to our former Chairman, Chief Executive and Director for services rendered;

b.

consulting fees to be paid to an advisory firm over a twelve month period, and

c.

and management fees to be HVW Holdings LLC.

Management has utilized the services of a financial advisory firm (“advisory firm”) to assist in the valuation of the preferred stock.  Management believes that the valuation analysis and methodology reasonably supports the value and projected performance of the preferred stock. Management believes this valuation methodology presents an appropriate approach in accordance with GAAP.

The advisory firm uses a proprietary methodology to determine the present value of the expected cash flows under various scenarios. The ultimate valuation is predicated upon the weighted average probability of these scenarios occurring using Monte Carlo analysis and the valuation under each scenario. The valuation of the preferred stock required the use of significant assumptions and estimates, including assumptions about growth rates, estimated valuations of the equity and discount rates.

On November 4, 2013, the current owners of  the Preferred stock agreed that their conversion terms would not be adjusted for the forward split of October 22, 2013.

Revenue Recognition, Policy

Revenue Recognition

The Company relies on Accounting Standard Codification 604, “Revenue Recognition,” (“ASC 604”) to recognize its revenue. ASC 604 states that revenue generally is realized or realizable and earned when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the seller’s price to the buyer is fixed or determinable, and (4) collectability is reasonably assured.

Professional Fees, Policy

Professional Fees

Professional fees are comprised mostly of audit, legal and consulting expenses. Audit Expense represents expenses accrued in association with the attest function of the Independent auditor.

Compensation Expense,Policy

Compensation Expense

Compensation expense is for the issuance of preferred stock to our prior Chief Executive Officer, Chairman of the Board and sole Director

Management Fees, Policy

Management Fees

Management fees are paid for servicing of the real estate loan portfolio

Consulting Fees,Policy

Consulting Fees

Consulting fees are for services provided by an advisor in regards to strategic alternatives.

General and Administrative Expenses, Policy

General and Administrative Expenses

General and Administrative expenses are predominately compensation expense to our former Chairman, Chief Executive and Director,  Management fees to our principals, EDGAR filing fees,  corporate income taxes and State incorporation fees.

Advertising Expense, Policy

Advertising Expense

The Company has not incurred any advertising expense and does not plan to incur advertising expenses in the future.

Earnings Per Share, Policy

Earnings per share

In accordance with Accounting Standards Codification 260, “Earnings per Share,” the Company presents basic earnings per share and diluted earnings per share. Basic earnings per share is computed by dividing net income attributable to holders of common shares by the weighted average number of common shares outstanding during the year.  Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common shares were exercised or converted into common shares.  As of the Balance Sheet date, there are no dilutive securities.

Income Tax, Policy

Income Taxes

The Company records income tax expense as incurred.

Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes will be classified as current or non-current, depending on the classification of assets and liabilities to which they relate.

Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.

Recent Pronouncements, Policy

Recent Pronouncements

Pursuant to Accounting Standards Codification 323-10, “Equity Methods and Joint Ventures”, all entities may elect to measure many financial instruments and certain other items at fair value with changes in fair value reported in earnings. The Company does not anticipate that the adoption of this statement will have a material effect on the Company’s financial condition and results of operations.

Pursuant to Accounting Standards Codification 730, “Accounting for Nonrefundable Advance Payments for Goods or Services to be Used in Future Research and Development Activities” (“ASC 730”) which is effective for fiscal years beginning after December 15, 2007. ASC 730 requires that nonrefundable advance payments for future research and development activities be deferred and capitalized. Such amounts will be recognized as an expense as the goods are delivered or the related services are performed. The Company does not expect the adoption of ASC 730 to have a material impact on the financial results of the Company.