Nature of Business and Summary of Significant Accounting Policies	6 Months Ended
Dec. 31, 2013
Nature of Business and Summary of Significant Accounting Policies:
Nature of Business and Summary of Significant Accounting Policies	Note 1 - Nature of Business and Summary of Significant Accounting Policies Organization Harrison Vickers and Waterman Inc. (the “Company”) and Sharp Performance Associates LLC (“LLC”) were incorporated on June 5, 2008 (Date of Inception) under the laws of the State of Nevada. There were no operations or assets prior to that date. We accounted for the acquisition of LLC by the Company on June 5, 2008 as an exchange of shares under common control for 100% ownership of LLC and the right to the GT-33 customization package of LLC. LLC was created solely as a separate entity to hold the rights of the GT-33 package. All financial information is presented as if the acquisition occurred on the Date of Inception. Nature of Operations We were incorporated on June 5, 2008, under the laws of the State of Nevada. On that date, we acquired a 100% ownership interest in Sharp Performance Associates, LLC and the rights to the GT-33 customization package from the sole owner Robert J Sharp. We issued Mr. Sharp 5,000,000 shares in consideration for this acquisition. While the American automotive industry has made substantial improvement since the period of our incorporation, the demand for our services was not that substantial, and as such, the Company decided to change its business model. Commencing in the first quarter of Fiscal 2014, the Company’s revised business model is making commercial secured real estate loans under advantageous and risk averse terms. We provide alternative funding solutions to borrowers who may not qualify with conventional lenders or may require faster turnaround. Typical terms for loans are as follows: a) terms are generally for one year but may be extended to three years; b) interest rates are above market and adjustable upward; c) loans are interest only; d) loan to value (“LTV”) below 60%; e) loan secured by a first lien; f) all expenses, costs and fees incurred are paid for by the borrower. The Company anticipates additional opportunities through loan default, foreclosure, selected development, ownership and property management. We believe the returns we shall get are more than commensurate with the risks offered by the short-term nature of the loans, above market interest rates and low loan to value (“LTV”) of our loans. We may charge above average interest rates due to our efficiency in providing loans and our knowledge in conducting due diligence accurately and timely. The Company is protected from a large decline in property values, as was seen during the Financial Crisis of 2008 and 2009, by the short-term nature of the loans and the LTV. We believe the returns we shall get are more than commensurate with the risks taken with each individual loan. We may charge above average interest rates due to our efficiency in providing loans and our expertise in conducting due diligence accurately and quickly. We have not yet earned substantial revenues from our business operations. Accordingly, we may be required to raise cash from sources other than our operations in order to continue our business plan. We may raise this additional capital either through debt or equity. No assurance can be given that such efforts will be successful. We have no specific plans at present for raising additional capital.

Nature of Business and Summary of Significant Accounting Policies

6 Months Ended

Dec. 31, 2013

Nature of Business and Summary of Significant Accounting Policies:

Nature of Business and Summary of Significant Accounting Policies

Note 1 - Nature of Business and Summary of Significant Accounting Policies

Organization

Harrison Vickers and Waterman Inc. (the “Company”) and Sharp Performance Associates LLC (“LLC”) were incorporated on June 5, 2008 (Date of Inception) under the laws of the State of Nevada. There were no operations or assets prior to that date. We accounted for the acquisition of LLC by the Company on June 5, 2008 as an exchange of shares under common control for 100% ownership of LLC and the right to the GT-33 customization package of LLC. LLC was created solely as a separate entity to hold the rights of the GT-33 package. All financial information is presented as if the acquisition occurred on the Date of Inception.

Nature of Operations

We were incorporated on June 5, 2008, under the laws of the State of Nevada. On that date, we acquired a 100% ownership interest in Sharp Performance Associates, LLC and the rights to the GT-33 customization package from the sole owner Robert J Sharp. We issued Mr. Sharp 5,000,000 shares in consideration for this acquisition.

While the American automotive industry has made substantial improvement since the period of our incorporation, the demand for our services was not that substantial, and as such, the Company decided to change its business model.

Commencing in the first quarter of Fiscal 2014, the Company’s revised business model is making commercial secured real estate loans under advantageous and risk averse terms. We provide alternative funding solutions to borrowers who may not qualify with conventional lenders or may require faster turnaround. Typical terms for loans are as follows: a) terms are generally for one year but may be extended to three years; b) interest rates are above market and adjustable upward; c) loans are interest only; d) loan to value (“LTV”) below 60%; e) loan secured by a first lien; f) all expenses, costs and fees incurred are paid for by the borrower. The Company anticipates additional opportunities through loan default, foreclosure, selected development, ownership and property management.

We believe the returns we shall get are more than commensurate with the risks offered by the short-term nature of the loans, above market interest rates and low loan to value (“LTV”) of our loans. We may charge above average interest rates due to our efficiency in providing loans and our knowledge in conducting due diligence accurately and timely.

The Company is protected from a large decline in property values, as was seen during the Financial Crisis of 2008 and 2009, by the short-term nature of the loans and the LTV. We believe the returns we shall get are more than commensurate with the risks taken with each individual loan. We may charge above average interest rates due to our efficiency in providing loans and our expertise in conducting due diligence accurately and quickly.

We have not yet earned substantial revenues from our business operations. Accordingly, we may be required to raise cash from sources other than our operations in order to continue our business plan. We may raise this additional capital either through debt or equity. No assurance can be given that such efforts will be successful. We have no specific plans at present for raising additional capital.