Download to XLS

Document and Entity Information

v2.4.0.6
Document and Entity Information (USD $)
12 Months Ended
May 31, 2013
Aug. 29, 2013
Nov. 30, 2012
Document And Entity Information      
Entity Registrant Name ON-AIR IMPACT, INC.    
Entity Central Index Key 0001493174    
Document Type 10-K    
Document Period End Date May 31, 2013    
Amendment Flag false    
Current Fiscal Year End Date --05-31    
Entity Well-Known Seasoned Issuer No    
Entity Voluntary Filers No    
Is Entity's Reporting Status Current? Yes    
Entity Filer Category Smaller Reporting Company    
Entity Public Float     $ 0
Entity Common Stock, Shares Outstanding   10,123,500  
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2013    

Balance Sheets

v2.4.0.6
Balance Sheets (USD $)
May 31, 2013
May 31, 2012
Current assets    
Cash $ 892 $ 1,589
Total current assets 892 1,589
Total assets 892 1,589
Current liabilities    
Accounts payable 9,375 8,500
Convertible note payable 8,000   
Due to related party 11,726 6,226
Total current liabilities 29,101 14,726
Total liabilities 29,101 14,726
Stockholders' deficit    
Preferred stock, $.0001 par value, authorized 10,000,000 shares, none issued      
Common stock, $.0001 par value, authorized 100,000,000 shares; 10,123,500 and 10,142,500 issued and outstanding 1,012 1,014
Treasury stock, at cost (3,798)   
Additional paid-in capital 23,236 23,236
Deficit accumulated during the development stage (48,659) (37,387)
Total stockholders' deficit (28,209) (13,137)
Total liabilities and stockholders' deficit $ 892 $ 1,589

Balance Sheets (Parenthetical)

v2.4.0.6
Balance Sheets (Parenthetical) (USD $)
May 31, 2013
May 31, 2012
Statement of Financial Position [Abstract]    
Preferred stock, par value $ 0.0001 $ 0.0001
Preferred stock, shares authorized 10,000,000 10,000,000
Preferred stock, shares issued      
Common stock, par value $ 0.0001 $ 0.0001
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 10,123,500 10,142,500
Common stock, shares outstanding 10,123,500 10,142,500

Statements of Operations

v2.4.0.6
Statements of Operations (USD $)
12 Months Ended 36 Months Ended
May 31, 2013
May 31, 2012
May 31, 2013
Income Statement [Abstract]      
Revenue         
Cost of goods sold         
Gross profit         
General and administrative expenses 11,272 21,833 48,659
Net loss $ (11,272) $ (21,833) $ (48,659)
Weighted average number of common shares outstanding (basic and fully diluted) 10,136,982 10,134,235 9,205,172
Basic and diluted (loss) per common share       $ (0.01)

Statement of Changes in Stockholders' Equity (Deficit)

v2.4.0.6
Statement of Changes in Stockholders' Equity (Deficit) (USD $)
Common Stock [Member]
Treasury Stock [Member]
Additional Paid-In Capital [Member]
Deficit Accumulated During The Development Stage [Member]
Stock Subscription Receivable [Member]
Total
Balance at May. 25, 2010                  
Balance, shares at May. 25, 2010             
Issuance of common stock for subscription - related party at $0.0001 per share 500    4,500    (5,000)   
Issuance of common stock for subscription - related party at $0.0001 per share, shares 5,000,000          
Net loss       (520)   (520)
Balance at May. 31, 2010 500    4,500 (520) (5,000) (520)
Balance, shares at May. 31, 2010 5,000,000          
Proceeds received from stock subscription - related party         5,000 5,000
Issuance of common stock for cash - related party at $0.0001 per share 500    4,500       5,000
Issuance of common stock for cash - related party at $0.0001 per share, shares 5,000,000          
Issuance of common stock for services ($0.10/share)       500       500
Issuance of common stock for services ($0.10/share), shares 5,000          
Net loss          (15,034)    (15,034)
Balance at May. 31, 2011 1,000    9,500 (15,554)    (5,054)
Balance, shares at May. 31, 2011 10,005,000          
Issuance of common stock for services ($0.10/share)             
Issuance of common stock for cash at $0.10 per share 14    13,736       13,750
Issuance of common stock for cash at $0.10 per share, shares 137,500          
Net loss       (21,833)   (21,833)
Balance at May. 31, 2012 1,014    23,236 (37,387)    (13,137)
Balance, shares at May. 31, 2012 10,142,500          
Issuance of common stock for services ($0.10/share)             
Issuance of common stock for cash at $0.10 per share             
Purchase of treasury stock, 19,000 shares at $.20 per share (2) (3,798)          (3,800)
Purchase of treasury stock, 19,000 shares at $.20 per share, shares (19,000)          
Net loss       (11,272)   (11,272)
Balance at May. 31, 2013 $ 1,012 $ (3,798) $ 23,236 $ (48,659)    $ (28,209)
Balance, shares at May. 31, 2013 10,123,500          

Statement of Changes in Stockholders' Equity (Deficit) (Parenthetical)

v2.4.0.6
Statement of Changes in Stockholders' Equity (Deficit) (Parenthetical) (USD $)
0 Months Ended 12 Months Ended
May 31, 2010
May 31, 2013
May 31, 2011
Statement of Stockholders' Equity [Abstract]      
Common stock issued to related parties, per share $ 0.0001   $ 0.0001
Common stock issued, per share     $ 0.10
Number of treasury stock purchased   19,000  
Treasury shares value per share   $ 0.20  

Statements of Cash Flows

v2.4.0.6
Statements of Cash Flows (USD $)
12 Months Ended 36 Months Ended
May 31, 2013
May 31, 2012
May 31, 2013
Cash flows from operating activities:      
Net loss $ (11,272) $ (21,833) $ (48,659)
Adjustments to reconcile net (loss) to net cash used in operating activities:      
Stock issued for services       500
Changes in operating assets and liabilities:      
Accounts payable 875 4,760 9,375
Net cash used in operating activities (10,397) (17,073) (38,784)
Cash flows from financing activities      
Proceeds from related party advances 5,500 2,030 11,726
Proceeds from convertible note payable 8,000    8,000
Payments for treasury stock (3,800)    (3,800)
Proceeds from issuance of common stock    13,750 23,750
Net cash provided by financing activities 9,700 15,780 39,676
Net increase (decrease) in cash (697) (1,293) 892
Cash - beginning of period 1,589 2,882   
Cash - end of period 892 1,589 892
Supplemental disclosure of cash flow information:      
Taxes paid         
Interest paid         

Nature of Business

v2.4.0.6
Nature of Business
12 Months Ended
May 31, 2013
Nature Of Business  
Nature of Business

NOTE 1.  NATURE OF BUSINESS

 

Nature of Business

 

On-Air Impact, Inc. (“the Company”) was incorporated in State of Nevada on May 26, 2010. The Company is a development stage consulting company intending to serve the sports and entertainment industry.

Summary of Significant Accounting Policies

v2.4.0.6
Summary of Significant Accounting Policies
12 Months Ended
May 31, 2013
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Basis of Presentation

 

The summary of significant accounting policies is presented to assist in the understanding of the financial statements. The financial statements and notes are the representation of management. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied.

 

Development Stage

 

The Company’s financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include equity based financing and further implementation of the business plan. The Company has not generated any revenue since inception through May 31, 2013.

 

Use of Estimates

 

The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.

 

Cash and Cash Equivalents

 

The Company maintains cash balances in a non-interest bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of May 31, 2013 and 2012, there were no cash equivalents.

 

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.

 

Net Loss per Share Calculation

 

Basic net loss per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued.

 

The weighted-average number of common shares outstanding for computing basic EPS for the years ended May 31, 2013 and 2012 were 10,136,982 and 10,134,235, respectively.

 

Revenue Recognition

 

For the years ended May 31, 2013 and 2012, the Company did not realize any revenue.

 

Stock Based Compensation

 

The Company recognizes compensation cost based upon the fair value of stock options at the grant date using the Black-Scholes pricing model. During the years ended May 31, 2013 and 2012, the Company did not issue any shares for services nor did the Company issue any options as stock based compensation to any officers, directors, or non-employees.

 

Income Taxes

 

The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

 

The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement.

 

Uncertain Tax Positions

 

The Company evaluates tax positions in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company classifies gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long term liabilities in the financial statements

 

Subsequent Events

 

The Company has evaluated all transactions from May 31, 2013 through the financial statement issuance date for subsequent event disclosure consideration.

 

Recently Issued Accounting Pronouncements

 

As of May 31, 2013, the Company is an “emerging growth company” under the federal securities laws and will be subject to reduced public company reporting requirements. In addition, Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company is choosing to take advantage of the extended transition period for complying with new or revised accounting standards.

Going Concern

v2.4.0.6
Going Concern
12 Months Ended
May 31, 2013
Going Concern  
Going Concern

NOTE 3. GOING CONCERN

 

As reflected in the accompanying financial statements, the Company has a net loss of $11,272 and net cash used in operations of $10,397 for the year ended May 31, 2013. The Company is in the development stage and has not generated revenues since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

 

The ability of the Company to continue its operations is dependent on Management’s plans, which may include the raising of capital through debt and/or equity markets with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements. The Company may need to incur liabilities with certain related parties to sustain the Company’s existence.

 

The Company will require additional funding to finance the growth of its current and expected future operations as well as to achieve its strategic objectives. The Company believes its current available cash along with anticipated revenues may be insufficient to meet its cash needs for the near future. There can be no assurance that financing will be available in amounts or terms acceptable to the Company, if at all. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

 

These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

Commitments and Contingencies

v2.4.0.6
Commitments and Contingencies
12 Months Ended
May 31, 2013
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

NOTE 4. COMMITMENTS & CONTINGENCIES

 

Corporate Office Space

 

As of May 31, 2013, the Company maintains office space in Red Bank, New Jersey with the Company’s majority shareholders at no cost to the Company. For the years ended May 31, 2013 and 2012, the rent expense was $0.

Convertible Note Payable

v2.4.0.6
Convertible Note Payable
12 Months Ended
May 31, 2013
Debt Disclosure [Abstract]  
Convertible Note Payable

NOTE 5. CONVERTIBLE NOTE PAYABLE

 

On December 21, 2012, the Company issued and sold 4,000,000 shares of Series A Convertible Preferred Stock to an accredited investor for an aggregate purchase price of $8,000 under Section 4(a)(2) (formerly Section 4(2)) under the Securities Act of 1933, as amended, On February 12, 2013, the Company entered into an Exchange Agreement with the accredited investor pursuant to which the Company issued the accredited investor a Non-Convertible Promissory Note in the principal amount of $8,000 bearing no interest and maturing on the one year anniversary of the date of issuance in exchange for the accredited investor’s 4,000,000 shares of the Company’s Series A Convertible Preferred Stock. The Company then cancelled the 4,000,000 shares of Series A Convertible Preferred Stock.

Stockholder's Deficit

v2.4.0.6
Stockholder's Deficit
12 Months Ended
May 31, 2013
Equity [Abstract]  
Stockholder's Deficit

NOTE 6. STOCKHOLDERS’ DEFICIT

 

Stock

 

As of May 31, 2013, the authorized common stock of the Company consists of 100,000,000 shares of common stock with a par value of $0.0001 and 10,000,000 shares of preferred stock with a par value of $0.0001.

 

Stock Issuances

 

On June 22, 2011, the Company issued 137,500 shares of common stock during its initial public offering for an aggregate of $13,750 or $0.10 per share.

 

On May 19, 2011, the Company issued 5,000 shares of common stock to a consultant, in exchange for services rendered, having a fair value of $500 or $0.10 per share, based upon the fair value of the services rendered.

 

On December 8, 2010, the Company issued 5,000,000 shares of common stock to its Chief Executive Officer for $5,000 or $0.0001 per share.

 

On May 25, 2010, the Company issued 5,000,000 shares of common stock to its Chief Executive Officer for a stock subscription receivable of $5,000 or $0.0001 per share. The $5,000 was received in 2011.

Income Taxes

v2.4.0.6
Income Taxes
12 Months Ended
May 31, 2013
Income Tax Disclosure [Abstract]  
Income Taxes

NOTE 7. INCOME TAXES

 

As of May 31, 2013, the Company had a federal net operating loss carryforward of approximately $48,000, which expires through 2033. In assessing the recovery of the deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible.

 

As of May 31, 2013, the Company determined it was more likely than not the deferred tax assets would not be realized and recorded a full valuation allowance. The following table reconciles the Provision (Benefit) for Taxes to the U.S. Federal Statutory Tax rates:

 

    Years Ended May 31,  
    2013     2012  
Statutory U.S. Federal Income Tax Rate     35 %     35 %
State Income Taxes     5 %     5 %
Change in Valuation Allowance     (40 %)     (40 %)
Effective Income Tax Rate     0 %     0 %

 

Uncertain Tax Positions

 

As of May 31, 2013 and 2012, the total amount of gross unrecognized tax benefits and gross interest and penalties were zero.

Related Party Transactions

v2.4.0.6
Related Party Transactions
12 Months Ended
May 31, 2013
Related Party Transactions [Abstract]  
Related Party Transactions

NOTE 8 . RELATED PARTY TRANSACTIONS

 

Loan payable

 

Since inception through May 31, 2013, the Company received advances from the Company’s Chief Executive Officer of $11,726. These advances are non- interest bearing, unsecured and due on demand.

Summary of Significant Accounting Policies (Policies)

v2.4.0.6
Summary of Significant Accounting Policies (Policies)
12 Months Ended
May 31, 2013
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

 

The summary of significant accounting policies is presented to assist in the understanding of the financial statements. The financial statements and notes are the representation of management. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied.

Development Stage

Development Stage

 

The Company’s financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include equity based financing and further implementation of the business plan. The Company has not generated any revenue since inception through May 31, 2013.

Use of Estimates

Use of Estimates

 

The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

 

The Company maintains cash balances in a non-interest bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of May 31, 2013 and 2012, there were no cash equivalents.

Fair Value of Financial Instruments

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.

Net Loss per Share Calculation

Net Loss per Share Calculation

 

Basic net loss per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued.

 

The weighted-average number of common shares outstanding for computing basic EPS for the years ended May 31, 2013 and 2012 were 10,136,982 and 10,134,235, respectively.

Revenue Recognition

Revenue Recognition

 

For the years ended May 31, 2013 and 2012, the Company did not realize any revenue.

Stock Based Compensation

Stock Based Compensation

 

The Company recognizes compensation cost based upon the fair value of stock options at the grant date using the Black-Scholes pricing model. During the years ended May 31, 2013 and 2012, the Company did not issue any shares for services nor did the Company issue any options as stock based compensation to any officers, directors, or non-employees.

Income Taxes

Income Taxes

 

The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

 

The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement.

Uncertain Tax Positions

Uncertain Tax Positions

 

The Company evaluates tax positions in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company classifies gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long term liabilities in the financial statements

Subsequent Events

Subsequent Events

 

The Company has evaluated all transactions from May 31, 2013 through the financial statement issuance date for subsequent event disclosure consideration.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

 

As of May 31, 2013, the Company is an “emerging growth company” under the federal securities laws and will be subject to reduced public company reporting requirements. In addition, Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company is choosing to take advantage of the extended transition period for complying with new or revised accounting standards.

Income Taxes (Tables)

v2.4.0.6
Income Taxes (Tables)
12 Months Ended
May 31, 2013
Income Tax Disclosure [Abstract]  
Schedule of Effective Income Tax Rate Reconciliation

The following table reconciles the Provision (Benefit) for Taxes to the U.S. Federal Statutory Tax rates:

 

    Years Ended May 31,  
    2013     2012  
Statutory U.S. Federal Income Tax Rate     35 %     35 %
State Income Taxes     5 %     5 %
Change in Valuation Allowance     (40 %)     (40 %)
Effective Income Tax Rate     0 %     0 %

Summary of Significant Accounting Policies (Details Narrative)

v2.4.0.6
Summary of Significant Accounting Policies (Details Narrative) (USD $)
12 Months Ended 36 Months Ended
May 31, 2013
May 31, 2012
May 31, 2013
Accounting Policies [Abstract]      
Cash equivalents $ 0 $ 0 $ 0
Weighted average number of common shares outstanding 10,136,982 10,134,235 9,205,172
Revenue         
Minimum percentage of tax realized upon final settlement 50.00%    

Going Concern (Details Narrative)

v2.4.0.6
Going Concern (Details Narrative) (USD $)
0 Months Ended 12 Months Ended 36 Months Ended
May 31, 2010
May 31, 2013
May 31, 2012
May 31, 2011
May 31, 2013
Going Concern          
Net loss $ 520 $ 11,272 $ 21,833 $ 15,034 $ 48,659
Net cash used in operations   $ 10,397 $ 17,073   $ 38,784

Commitments and Contingencies (Details Narrative)

v2.4.0.6
Commitments and Contingencies (Details Narrative) (USD $)
12 Months Ended
May 31, 2013
May 31, 2012
Commitments and Contingencies Disclosure [Abstract]    
Rent expense $ 0 $ 0

Convertible Note Payable (Details Narrative)

v2.4.0.6
Convertible Note Payable (Details Narrative) (USD $)
0 Months Ended
Feb. 12, 2013
Dec. 21, 2012
Series A Convertible Preferred Stock [Member]
Sale of stock, shares   4,000,000
Sale of stock, value   $ 8,000
Non-Convertible promissory note issued amount $ 8,000  
Cancellation of stock   4,000,000

Stockholder's Deficit (Details Narrative)

v2.4.0.6
Stockholder's Deficit (Details Narrative) (USD $)
0 Months Ended 12 Months Ended 36 Months Ended 0 Months Ended 12 Months Ended
Jun. 22, 2011
May 31, 2013
May 31, 2012
May 31, 2011
May 31, 2013
May 19, 2011
Consultant [Member]
Dec. 08, 2010
Chief Executive Officer [Member]
May 25, 2010
Chief Executive Officer [Member]
Dec. 31, 2011
Chief Executive Officer [Member]
Common stock, shares authorized   100,000,000 100,000,000   100,000,000        
Common stock, par value   $ 0.0001 $ 0.0001   $ 0.0001        
Preferred stock, shares authorized   10,000,000 10,000,000   10,000,000        
Preferred stock, par value   $ 0.0001 $ 0.0001   $ 0.0001        
Number of common stock issued in initial public offerings, shares 137,500                
Number of common stock issued in initial public offerings $ 13,750                
Issuance of common stock, price per share $ 0.10   $ 0.10 $ 0.10   $ 0.10 $ 0.0001 $ 0.0001  
Stock issued during period for services, shares           5,000      
Stock issued during period for services         500 (500) 500      
Stock issued during period, shares             5,000,000    
Stock issued during period             5,000    
Common stock issued for stock subsrcriptions               5,000,000  
Stock subscription receivable               5,000  
Proceeds from common stock issues      $ 13,750   $ 23,750       $ 5,000

Income Taxes (Details Narrative)

v2.4.0.6
Income Taxes (Details Narrative) (USD $)
12 Months Ended
May 31, 2013
May 31, 2012
Income Tax Disclosure [Abstract]    
Net operating loss carryforward $ 48,000  
Operating loss carryforwards, expiration date 2033  
Unrecognized tax benefits, income tax penalties and interest accrued $ 0 $ 0

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)

v2.4.0.6
Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)
12 Months Ended
May 31, 2013
May 31, 2012
Income Tax Disclosure [Abstract]    
Statutory U.S. Federal Income Tax Rate 35.00% 35.00%
State Income Taxes 5.00% 5.00%
Change in Valuation Allowance (40.00%) (40.00%)
Effective Income Tax Rate 0.00% 0.00%

Related Party Transactions (Details Narrative)

v2.4.0.6
Related Party Transactions (Details Narrative) (USD $)
May 31, 2013
May 31, 2012
Due to related party, unsecured and due on demand $ 11,726 $ 6,226
Chief Executive Officer [Member]
   
Due to related party, unsecured and due on demand $ 11,726