Note 5 - Prepayments: PREPAYMENTS policy (Policies)	9 Months Ended
Sep. 30, 2013
Policies
PREPAYMENTS policy	The Company entered into an agreement with StreetCapital, Inc. to provide advisory services as to the financial aspects and structure of any proposed financing for fees of $10,000 per month commencing July 1, 2013 for an initial period of 5 months, in addition to receiving placement fees of up to 10% on any financing deals obtained for the Company. The advisory fee obligation was evidenced by a non-interest bearing promissory note for $50,000. Since the Company’s obligation accrued in full from day one, the $50,000 note has been amortized over the period of service, with the amount of $20,000 reflected in prepaid expenses at September 30, 2013, together with a prepaid audit fee of $ 1,250. Deposits represent a $35,000 escrow deposit (current) and a security deposit of $8,713 (other asset) as follows: (i) The escrow deposit is the amount paid by the Company to open escrow on September 6, 2013 to acquire a parcel of approximately 3.55 acres of land located in the city of Corona, California with already approved plans, permits and tract mapping etc. to construct 60 residential townhouses. The total purchase price is $ 4,455,000 and the current property owner has agreed to take back a first trust deed note in the property of $3,000,000, leaving the Company to pay the balance of $ 1,420,000 on or before the contemplated escrow closing and funding date of December 3, 2013. (ii) The security deposit was paid to the landlord of the operating offices of ESMG and Top Sail Productions locate at 6725 Sunset Boulevard, Suite 420, Hollywood, CA 90028. On August 1, 2013 the Company entered into a 66 month lease with a third-party landlord for the lease of 2,592 square feet of offices located in Hollywood, California to house its ESMG Inc., and Top Sail Productions LLC staff, commencing August 1,2013 The first year’s rent was rebated to $ 45,101, with subsequent full base rent totaling $ 440,978 over the remaining 54 months of the lease.

Note 5 - Prepayments: PREPAYMENTS policy (Policies)

9 Months Ended

Sep. 30, 2013

The Company entered into an agreement with StreetCapital, Inc. to provide advisory services as to the financial aspects and structure of any proposed financing for fees of $10,000 per month commencing July 1, 2013 for an initial period of 5 months, in addition to receiving placement fees of up to 10% on any financing deals obtained for the Company. The advisory fee obligation was evidenced by a non-interest bearing promissory note for $50,000. Since the Company’s obligation accrued in full from day one, the $50,000 note has been amortized over the period of service, with the amount of $20,000 reflected in prepaid expenses at September 30, 2013, together with a prepaid audit fee of $ 1,250.

Deposits represent a $35,000 escrow deposit (current) and a security deposit of $8,713 (other asset) as follows:

(i) The escrow deposit is the amount paid by the Company to open escrow on September 6, 2013 to acquire a parcel of approximately 3.55 acres of land located in the city of Corona, California with already approved plans, permits and tract mapping etc. to construct 60 residential townhouses. The total purchase price is $ 4,455,000 and the current property owner has agreed to take back a first trust deed note in the property of $3,000,000, leaving the Company to pay the balance of $ 1,420,000 on or before the contemplated escrow closing and funding date of December 3, 2013.

(ii) The security deposit was paid to the landlord of the operating offices of ESMG and Top Sail Productions locate at 6725 Sunset Boulevard, Suite 420, Hollywood, CA 90028. On August 1, 2013 the Company entered into a 66 month lease with a third-party landlord for the lease of 2,592 square feet of offices located in Hollywood, California to house its ESMG Inc., and Top Sail Productions LLC staff, commencing August 1,2013 The first year’s rent was rebated to $ 45,101, with subsequent full base rent totaling $ 440,978 over the remaining 54 months of the lease.