NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

BASIS OF PRESENTATION

BASIS OF PRESENTATION

The financial statements present the balance sheets and statements of operations, stockholders' equity and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.

GOING CONCERN

GOING CONCERN

The Company's financial statements are prepared in accordance with generally

accepted accounting principles applicable to a going concern. This

contemplates the realization of assets and the liquidation of liabilities

in the normal course of business. Currently, the Company does not have

material assets, nor does it have operations or a source of revenue

sufficient to cover its operation costs and allow it to continue as a going

concern. The Company has a deficit accumulated during development stage at December 31, 2012 and 2011 of $5,928,585 and $5,402,628, respectively. The Company will

be dependent upon the raising of additional capital through placement of

its common stock in order to implement its business plan. There can be no

assurance that the Company will be successful in this situation.

Accordingly, these factors raise substantial doubt as to the Company's

ability to continue as a going concern. These financial statements do not

include any adjustments relating to the recoverability and classification of

recorded asset amounts or amounts and classifications of liabilities

that might result from this uncertainty. The Company is funding its

initial operations by way of loans from its Chief Executive Officer.

The Company's officers and directors have committed to advancing certain

USE OF ESTIMATES AND ASSUMPTIONS

USE OF ESTIMATES AND ASSUMPTIONS

Preparation of the financial statements in conformity with accounting

principles generally accepted in the United States requires management to

make estimates and assumptions that affect certain reported amounts and

disclosures. Accordingly, actual results could differ from those estimates.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS

For purposes of the statement of cash flows, the Company considers highly

liquid financial instruments purchased with a maturity of three months or

REVENUE RECOGNITION

REVENUE RECOGNITION

The Company recognizes revenue in accordance ASC Topic 605 - Revenue Recognition. Under Topic 605, revenue is recognized at the point of passage to the customer of title and risk of loss, there is persuasive evidence of an arrangement, the sales price is determinable, and collection of the resulting receivable is reasonably assured. The Company generally recognizes revenue at the time of delivery of goods. Sales are

reflected net of discounts and estimated returns. Amounts billed to customers

for shipping and handling are recorded as sales revenues. Costs incurred for

shipping and handling are included in cost of sales.

The allowance for doubtful accounts is maintained to provide for losses arising from customers' inability to make required payments. If there is a deterioration of the credit worthiness of the Company's customers and/or there is an increase in the length of time that the receivables are past due greater than the historical assumptions used,

INCOME TAXES

INCOME TAXES

The Company accounts for income taxes in accordance with Financial Accounting

Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740,

Income Taxes. Under the assets and liability method of FASB ASC 740, deferred

tax assets and liabilities are recognized for the estimated future tax

NET LOSS PER SHARE

NET LOSS PER SHARE

Basic net income (loss) per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, basic and dilutive earnings per share are equal in the accompanying financial statement presentation.

FOREIGN CURRENCY TRANSLATION

FOREIGN CURRENCY TRANSLATION

The financial statements are presented in and Company’s functional currency is the United States dollars. In accordance with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION

The Company measures stock-based compensation at the grant date based on the

fair value of the award and recognizes stock-based compensation expense over

the requisite service period.

The Company also grants awards to non-employees and determines the fair value

of such stock-based compensation awards granted as either the fair value of the

consideration received or the fair value of the equity instruments issued,

whichever is more reliably measurable. If the fair value of the equity

instruments issued is used, it is measured using the stock price and other

measurement assumptions as of the earlier of (1) the date at which a commitment

for performance by the counterparty to earn the equity instruments is reached,

or (2) the date at which the counterparty's performance is completed.

The Company has not adopted a stock option plan and has not granted any stock

options.

COMPREHENSIVE INCOME (LOSS)

COMPREHENSIVE INCOME (LOSS)

The Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except

those resulting from investments by owners or distributions to owners.

Among other disclosures, Topic 220 requires that all items that are required

to be recognized under the current accounting standards as a component of

comprehensive income be reported in a financial statement that is displayed

with the same prominence as other financial statements. Comprehensive

income is displayed in the statement of stockholders' deficit and in the

FAIR VALUE OF FINANCIAL INSTRUMENTS

FAIR VALUE OF FINANCIAL INSTRUMENTS

In accordance with the requirements of FASB ASC 820, Fair Value Measurements

and Disclosures, and FASB ASC 825, Financial Instruments, the Company has

determined the estimated fair value of financial instruments using

available market information and appropriate valuation methodologies. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following categories:

Level 1 – Quoted prices in active markets for identical assets and liabilities.

Level 2 – Quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 – Significant inputs to the valuation model are unobservable.

Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.

RECENT ACCOUNTING PRONOUNCEMENTS

RECENT ACCOUNTING PRONOUNCEMENTS

There have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the fiscal year 2012, or which are expected to impact future periods that were not already adopted and disclosed in prior periods.