PROVISION FOR INCOME TAXES

9 Months Ended

Oct. 31, 2013

Income Tax Disclosure [Abstract]

PROVISION FOR INCOME TAXES

NOTE 5 -  PROVISION FOR INCOME TAXES

The Company provides for income taxes under ASC 740, “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 basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. It also 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 Company is subject to taxation in the United States and certain state jurisdictions.

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

		October 31, 2013		January 31, 2013
Income tax expense at statutory rate	$	(4,000)	$	(1,700)
Valuation allowance		4,000		1,700
Income tax expense per books	$	-	$	-

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

		October 31, 2013		January 31, 2013
NOL Carryover	$	5,700	$	1,700
Valuation allowance		(5,700)		(1,700)
Net deferred tax asset	$	-	$	-

Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $16,699 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.