INCOME TAXES

12 Months Ended

Jul. 31, 2014

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 5 - INCOME TAXES

The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.

ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.

The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34 percent to net the loss before provision for income taxes for the following reasons:

	July 31, 2014			July 31, 2013
Income tax expense  at statutory rate	$	(16,754	)	$	(11,853	)
Valuation allowance		16,754			11,853
Income tax expense per books	$	-		$	-

Net deferred tax assets consist of the following components as of:

	July 31, 2013			July 31, 2012
NOL carryover	$	29,240		$	12,486
Valuation allowance		(29,240	)		(12,486	)
Net deferred tax asset	$	-		$	-

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of $86,001 for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years.