SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	9 Months Ended
Oct. 31, 2011
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Basis of Presentation --------------------- The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP) for interim financial information and in accordance with professional standards promulgated by the Public Company Accounting Oversight Board (PCAOB). They reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and operating results for the nine months ended October 31, 2011, respectively along with the period January 11, 2011 (date of inception) to October 31, 2011. Accounting Basis ---------------- The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. Cash and Cash Equivalents ------------------------- Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Fair Value of Financial Instruments ----------------------------------- The fair value of cash and cash equivalents and accounts payable approximates the carrying amount of these financial instruments due to their short maturity. Earnings (Loss) per Share ------------------------- The Company adopted ASC 260, Earnings per Share. 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 for the period. 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. Dividends --------- The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the period shown Income Taxes ------------ The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740, 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 October 31, 2011. Advertising ----------- The Company will expense advertising as incurred. The advertising since inception has been zero. Use of Estimates ---------------- 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 ---------------------------- The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. Related Parties --------------- Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships. Property -------- The Company does not own any real estate or other properties. The Company's office is located at 1108 St. Joseph Drive, St. Joseph MI, 49085 Recently Issued Accounting Pronouncements ----------------------------------------- In June 2009, the Financial Accounting Standards Board ("FASB") issued SFAS No. 168, "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles - a replacement of FASB Statement No. 162," ("SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification ("Codification") as the source of authoritative generally accepted accounting principles ("GAAP") for nongovernmental entities. The Codification does not change GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise GAAP and reorganizes them into approximately ninety accounting topics, and displays all topics using a consistent structure. Contents in each topic are further organized first by subtopic, then section and finally paragraph. The paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the topic, subtopic, section and paragraph structure. FASB suggests that all citations begin with "FASB ASC," where ASC stands for Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU"). In conjunction with the issuance of SFAS 168, the FASB also issued its first Accounting Standards Update No. 2009-1, "Topic 105 -Generally Accepted Accounting Principles" ("ASU 2009-1") which includes SFAS 168 in its entirety as a transition to the ASC. ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and will not have an impact on the Company's financial position or results of operations but will change the referencing system for accounting standards. In February 2010, the FASB issued ASU 2010-09 "Subsequent Events - Amendments to Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which amends FASB ASC Topic 855, Subsequent Events, so that SEC filers no longer are required to disclose the date through which subsequent events have been evaluated in originally issued and revised financial statements. ASU No. 2010-09 was effective immediately and the Company adopted these new requirements in the first quarter of 2010. The adoption did not have a material impact on the disclosures of the Company's financial statements. As of October 31, 2011, all citations to the various SFAS' have been eliminated and will be replaced with FASB ASC as suggested by the FASB in future interim and annual financial statements. As of October 31, 2011, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations. 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.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

Basis of Presentation

---------------------

The accompanying financial statements have been prepared in accordance with

United States generally accepted accounting principles (US GAAP) for interim

financial information and in accordance with professional standards promulgated

by the Public Company Accounting Oversight Board (PCAOB). They reflect all

adjustments which are, in the opinion of management, necessary for a fair

presentation of the financial position and operating results for the nine months

ended October 31, 2011, respectively along with the period January 11, 2011

(date of inception) to October 31, 2011.

Accounting Basis

----------------

The Company is currently a development stage enterprise reporting under the

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

Entity. These financial statements are prepared on the accrual basis of

accounting in conformity with accounting principles generally accepted in the

United States of America.

Cash and Cash Equivalents

-------------------------

Cash and cash equivalents are reported in the balance sheet at cost, which

approximates fair value. For the purpose of the financial statements cash

equivalents include all highly liquid investments with maturity of three months

or less.

Fair Value of Financial Instruments

-----------------------------------

The fair value of cash and cash equivalents and accounts payable approximates

the carrying amount of these financial instruments due to their short maturity.

Earnings (Loss) per Share

-------------------------

The Company adopted ASC 260, Earnings per Share. 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 for the period. 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.

Dividends

---------

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

dividends have been paid during the period shown

Income Taxes

------------

The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740,

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 October

31, 2011.

Advertising

-----------

The Company will expense advertising as incurred. The advertising since

inception has been zero.

Use of Estimates

----------------

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

----------------------------

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

adopted any policy regarding the recognition of revenue or cost.

Related Parties

---------------

Related parties, which can be a corporation, individual, investor or another

entity are considered to be related if the party has the ability, directly or

indirectly, to control the other party or exercise significant influence over

the Company in making financial and operating decisions. Companies are also

considered to be related if they are subject to common control or common

significant influence. The Company has these relationships.

Property

--------

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

office is located at 1108 St. Joseph Drive, St. Joseph MI, 49085

Recently Issued Accounting Pronouncements

-----------------------------------------

In June 2009, the Financial Accounting Standards Board ("FASB") issued SFAS No.

168, "The FASB Accounting Standards Codification and the Hierarchy of Generally

Accepted Accounting Principles - a replacement of FASB Statement No. 162,"

("SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification

("Codification") as the source of authoritative generally accepted accounting

principles ("GAAP") for nongovernmental entities. The Codification does not

change GAAP. Instead, it takes the thousands of individual pronouncements that

currently comprise GAAP and reorganizes them into approximately ninety

accounting topics, and displays all topics using a consistent structure.

Contents in each topic are further organized first by subtopic, then section and

finally paragraph. The paragraph level is the only level that contains

substantive content. Citing particular content in the Codification involves

specifying the unique numeric path to the content through the topic, subtopic,

section and paragraph structure. FASB suggests that all citations begin with

"FASB ASC," where ASC stands for Accounting Standards Codification. Changes to

the ASC subsequent to June 30, 2009 are referred to as Accounting Standards

Updates ("ASU").

In conjunction with the issuance of SFAS 168, the FASB also issued its first

Accounting Standards Update No. 2009-1, "Topic 105 -Generally Accepted

Accounting Principles" ("ASU 2009-1") which includes SFAS 168 in its entirety as

a transition to the ASC.

ASU 2009-1 is effective for interim and annual periods ending after September

15, 2009 and will not have an impact on the Company's financial position or

results of operations but will change the referencing system for accounting

standards.

In February 2010, the FASB issued ASU 2010-09 "Subsequent Events - Amendments to

Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which amends

FASB ASC Topic 855, Subsequent Events, so that SEC filers no longer are required

to disclose the date through which subsequent events have been evaluated in

originally issued and revised financial statements. ASU No. 2010-09 was

effective immediately and the Company adopted these new requirements in the

first quarter of 2010. The adoption did not have a material impact on the

disclosures of the Company's financial statements.

As of October 31, 2011, all citations to the various SFAS' have been eliminated

and will be replaced with FASB ASC as suggested by the FASB in future interim

and annual financial statements.

As of October 31, 2011, the Company does not expect any of the recently issued

accounting pronouncements to have a material impact on its financial condition

or results of operations.

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.