SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

9 Months Ended

Jun. 30, 2011

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

Accounting Basis

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The Company is currently a development stage enterprise reporting under the

provisions of Accounting Standards Codification ("ASC") 915 "Development Stage

Entities", which was previously Statement of Financial Accounting Standards

("SFAS") No. 7.

The accompanying unaudited financial statements have been prepared in accordance

with generally accepted accounting principles in the United States of America

for interim financial information and with the instructions to Form 10-Q and

Regulation S-X. Accordingly, the financial statements do not include all of the

information and footnotes required by generally accepted accounting principles

for complete financial statements. In the opinion of management, all adjustments

considered necessary for a fair presentation have been included and such

statements are of a normal recurring nature. These financial statements should

be read in conjunction with the financial statements for the year ended

September 30, 2010 and notes thereto and other pertinent information contained

in our Form S-1/A the Company has filed with the Securities and Exchange

Commission (the"SEC").

The results of operations for the three-month period ending June 30, 2011 are

not necessarily indicative of the results for the full fiscal year ending

September 30, 2011.

Cash and Cash Equivalents

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For the purpose of the financial statements cash equivalents include all highly

liquid investments with maturity of three months or less.

Earnings (Loss) per Share

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The basic earnings (loss) per share are calculated by dividing the Company's net

income available to common shareholders by the weighted average number of common

shares outstanding during the year. The diluted earnings (loss) per share are

calculated by dividing the Company's net income (loss) available to common

Shareholders by the diluted weighted average number of shares outstanding during

the year. The diluted weighted average number of shares outstanding is the basic

weighted number of shares adjusted as of the first of the year for any

potentially dilutive debt or equity. There are no diluted shares outstanding for

any periods reported.

Dividends

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The Company has not adopted any policy regarding payment of dividends. No

dividends have been paid during the periods shown, and none are contemplated in

the near future.

Income Taxes

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The Company adopted FASB ASC 740, Income Taxes, at its inception deferred tax

assets and liabilities are recognized for the future tax consequences

attributable to differences between the financial statement carrying amounts of

existing assets and liabilities and their respective tax bases. Deferred tax

assets, including tax loss and credit carryforwards, and liabilities are

measured using enacted tax rates expected to apply to taxable income in the

years in which those temporary differences are expected to be recovered or

settled. The effect on deferred tax assets and liabilities of a change in tax

rates is recognized in income in the period that includes the enactment date.

Deferred income tax expense represents the change during the period in the

deferred tax assets and deferred tax liabilities. The components of the deferred

tax assets and liabilities are individually classified as current and

non-current based on their characteristics. Deferred tax assets are reduced by a

valuation allowance when, in the opinion of management, it is more likely than

not that some portion or all of the deferred tax assets will not be realized. No

deferred tax assets or liabilities were recognized as of June 30, 2011.

Advertising

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The Company will expense advertising as incurred. The advertising since

inception has been $0.00.

Use of Estimates

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The preparation of financial statements in conformity with accounting principles

generally accepted in the United States of America 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 from those estimates.

Revenue and Cost Recognition

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The Company has no current source of revenue; therefore the Company has not yet

adopted any policy regarding the recognition of revenue or cost.

Property

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The company does not own any real estate or other properties. The company's

office is located 6846 Tailfeather Way. Bradenton, FL 34204. Our contact number

is 941 807 1025. The business office is located at the home of Robert Tatar, the

CEO of the company at no charge to the company.

Loans Payable

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The Company has received a temporary loan for the purpose of funding operating

cash flows. The advance of funds has been made by an unrelated party in the form

of a non-interest bearing short-term demand note. There are no repayment or

conversion terms.

Recently Issued Accounting Pronouncements

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The Company has adopted all recently issued accounting pronouncements. The

adoption of the accounting pronouncements, including those not yet effective, is

not anticipated to have a material effect on the financial position or results

of operations of the Company.