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Document And Entity Information

v2.4.0.8
Document And Entity Information
3 Months Ended
Mar. 31, 2014
May 31, 2014
Document Information [Line Items]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Mar. 31, 2014  
Document Fiscal Year Focus 2014  
Document Fiscal Period Focus Q1  
Entity Registrant Name Sunstock, Inc.  
Entity Central Index Key 0001559157  
Current Fiscal Year End Date --12-31  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   9,216,012

CONDENSED BALANCE SHEETS

v2.4.0.8
CONDENSED BALANCE SHEETS (USD $)
Mar. 31, 2014
Dec. 31, 2013
Current assets    
Cash $ 17,747 $ 10,632
Inventory 28,000 0
Prepaid expenses 0 94,976
Due from Shareholder 0 0
Total Current Assets 45,747 105,608
Property and equipment-net 3,728 0
Security deposits 2,813 5,226
Total assets 52,288 110,834
Current liabilities    
Accounts payable 1,218 935
Accrued litigation 55,200 55,200
Loan from shareholder 0 6,694
Total Current Liabilities 56,418 62,829
Total liabilities 56,418 62,829
Stockholders' equity    
Preferred stock; $0.0001 par value, 20,000,000 shares authorized; zero shares issued and outstanding 0 0
Common stock, $0.0001 par value, 100,000,000 shares authorized; 9,216,012 and 7,044,000 shares issued and outstanding, respectively 922 704
Subscriptions receivable (41,972) (16,000)
Additional paid - in capital 275,319 221,977
Accumulated deficit (238,399) (158,676)
Total stockholders' equity (4,130) 48,005
Total liabilities and stockholders' equity $ 52,288 $ 110,834

CONDENSED BALANCE SHEETS [Parentheticals]

v2.4.0.8
CONDENSED BALANCE SHEETS [Parentheticals] (USD $)
Mar. 31, 2014
Dec. 31, 2013
Preferred Stock, Par or Stated Value Per Share (in dollars per share) $ 0.0001 $ 0.0001
Preferred Stock, Shares Authorized (in shares) 20,000,000 20,000,000
Preferred Stock, Shares Issued (in shares) 0 0
Preferred Stock, Shares Outstanding (in shares) 0 0
Common Stock, Par or Stated Value Per Share (in dollars per share) $ 0.0001 $ 0.0001
Common Stock, Shares Authorized (in shares) 100,000,000 100,000,000
Common Stock, Shares, Issued (in shares) 9,216,012 7,044,000
Common Stock, Shares, Outstanding (in shares) 9,216,012 7,044,000

CONDENSED STATEMENTS OF OPERATIONS

v2.4.0.8
CONDENSED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Revenue $ 20,076 $ 0
Cost of revenue 14,001 0
Gross profit 6,075 0
Operating expenses 85,798 800
Operating loss (79,723) (800)
Other expense:    
Extraordinary charge for litigation   0
Loss before income tax (79,723) (800)
Income tax 0 0
Net loss $ (79,723) $ (800)
Loss per share - basic and diluted (in dollars per share) $ (0.01) $ 0.00
Weighted average shares - basic and diluted (in shares) 8,302,130 20,000,000

CONDENSED STATEMENTS OF CASH FLOWS

v2.4.0.8
CONDENSED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
OPERATING ACTIVITIES    
Net loss $ (79,723) $ (800)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation 132 0
Changes in operating assets and liabilities    
Inventories (28,000) 0
Prepaid expenses 94,976 0
Deposits 2,413 0
Accounts payable and accrued liabilities 282 (350)
Net cash used in operating activities (9,920) (1,150)
INVESTING ACTIVITIES    
Purchase of equipment (3,860) 0
Cash used in investing activities (3,860) 0
FINANCING ACTIVITIES    
Loan from shareholder (6,693) 0
Subscriptions receivable (25,972) 0
Proceeds from common stock 53,560 0
Redemption of common stock 0 0
Proceeds from paid in capital 0 1,150
Net cash provided by financing activities 20,895 1,150
Net increase in cash 7,115 0
Cash, beginning of period 10,632 2,000
Cash, end of period 17,747 2,000
SUPPLEMENTAL DISCLOSURE OF NON-CASH ITEMS    
Common stock issued for shareholder debt 6,838 0
Common stock issued for shareholder receivable $ 11,622 $ 0

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

v2.4.0.8
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3 Months Ended
Mar. 31, 2014
Accounting Policies [Abstract]  
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]
NOTE 1 NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
NATURE OF OPERATIONS
 
Sunstock, Inc. (formerly known as Sandgate Acquisition Corporation) ("Sunstock" or "the Company") was incorporated on July 23, 2012 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions.
 
On July 18, 2013, the Company has changed its name from Sandgate Acquisition Corporation to Sunstock, Inc. and filed a Form 8-K with the Securities and Exchange Commission noticing such name change.
 
On July 18, 2013, Jason Chang and Dr. Ramnik S. Clair were named as the directors of the Company.
 
On October 30, 2013, the Company entered into a Purchase Agreement with Dollar Store Services, Inc. to develop, design and build out a retail store which the Company opened in February 2014. The Company opened its second retail store in May 2014.
 
BASIS OF PRESENTATION
 
The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements to be read in conjunction with the 10-K. The accompanying unaudited condensed financial statements include all adjustments, composed of normal recurring adjustments, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year.
 
USE OF ESTIMATES
 
The preparation of unaudited condensed financial statements in conformity with 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 periods. Actual results could differ from those estimates.
 
CONCENTRATION OF RISK
 
Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of March 31, 2014.
 
REVENUE RECOGNITION
 
Our retail stores record revenue at the point of sale. Total revenues do not include sales tax because the Company is a pass-through conduit for collecting and remitting sales taxes. Revenue is recognized on the sale of a product when the product is shipped or delivered, which is when the risk of loss transfers to our customers, and collection of the sale is reasonably assured. As substantially all sales are cash or credit card sales we did not maintain a reserve for bad debt as of June 30, 2012, December 31, 2011 or December 31, 2010.
 
INVENTORY
 
Inventory is stated at the lower of cost or market, using the first-in, first-out (FIFO) method of accounting. The cost of the Company’s inventory includes amounts paid to suppliers and freight costs incurred in connection with the delivery of product to our retail stores. The Company conducts a physical inventory and records adjustments to inventory through cost of goods sold for damaged, lost or stolen inventory (inventory shrinkage) at the end of each quarter beginning with the quarter ended June 30, 2014.
 
PROPERTY AND EQUIPMENT
 
Property and equipment are stated at cost. Depreciation is computed using the straight-line method over three to five years. Improvements to leased property are depreciated over the life of the lease or the life of the improvement, whichever is less.
 
INCOME TAXES
 
Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.
 
LOSS PER COMMON SHARE
 
Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of March 31, 2014, there are no outstanding dilutive securities.
 
FAIR VALUE OF FINANCIAL INSTRUMENTS
 
The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
 
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
 
Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
 
Level 3 inputs are unobservable inputs for the asset or liability.

GOING CONCERN

v2.4.0.8
GOING CONCERN
3 Months Ended
Mar. 31, 2014
Going Concern [Abstract]  
Going Concern [Text Block]
NOTE 2 - GOING CONCERN
 
The Company has sustained operating losses since inception. It has an accumulated deficit of $238,399 as of March 31, 2014. The Company's continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations, which it has not been able to accomplish to date, and /or obtain additional financing from its stockholders and/or other third parties.
 
These financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon financial support from its stockholders, the ability of the Company to obtain necessary equity financing to continue operations, successfully locating and negotiate with a business entity for the combination of that target company with the Company.
 
There is no assurance that the Company will ever be profitable. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

RECENT ACCOUNTING PRONOUNCEMENTS

v2.4.0.8
RECENT ACCOUNTING PRONOUNCEMENTS
3 Months Ended
Mar. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]  
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]
NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS
 
In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry-specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, and early adoption is prohibited. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. Management is currently assessing the impact the adoption of ASU 2014-09 will have on our Condensed Consolidated Financial Statements.

PROPERTY AND EQUIPMENT

v2.4.0.8
PROPERTY AND EQUIPMENT
3 Months Ended
Mar. 31, 2014
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]
NOTE 4 – PROPERTY AND EQUIPMENT
 
Property and equipment consists of the following as of:
 
 
 
March 31, 2014
 
December 31, 2013
 
 
 
 
 
 
 
 
 
Furniture and equipment
 
$
1,500
 
$
-
 
Leasehold improvements
 
 
2,360
 
 
-
 
 
 
 
3,860
 
 
 
 
Less – accumulated depreciation
 
 
(132)
 
 
-
 
 
 
$
3,728
 
$
-
 

ACCRUED LITIGATION

v2.4.0.8
ACCRUED LITIGATION
3 Months Ended
Mar. 31, 2014
Loss Contingency [Abstract]  
Contingencies Disclosure [Text Block]
NOTE 5 - ACCRUED LITIGATION
 
In April 2014, the Company received notice that a shareholder had filed a lawsuit against the Company. The Company estimates the cost of this lawsuit will be approximately $55,200, and has reflected this amount in accrued litigation on the accompanying balance sheet as of March 31, 2014.

RELATED PARTY BALANCES

v2.4.0.8
RELATED PARTY BALANCES
3 Months Ended
Mar. 31, 2014
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]
NOTE 6 - RELATED PARTY BALANCES
 
On February 1, 2014, the Company issued 1,846,012 shares of common stock to Jason Chang, the Director, who is also a majority shareholder of the Company, for an aggregate price of $18,460. The shareholder paid for these shares by converting the loan from shareholder ($6,838 as of February 1, 2014), with the remaining balance due of $11,622 reflected in subscriptions receivable on the accompanying unaudited balance sheet as of March 31, 2014. The shareholder plans to pay this remaining balance due of $11,622 during the third or fourth quarter of 2014.

SUBSCRIPTIONS RECEIVABLE

v2.4.0.8
SUBSCRIPTIONS RECEIVABLE
3 Months Ended
Mar. 31, 2014
Receivables [Abstract]  
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]
NOTE 7 – SUBSCRIPTIONS RECEIVABLE
 
As of March 31, 2014, the Company had subscriptions receivable totaling to $41,972. Of this amount, director, Jason Chang, owed $27,622 to the Company related to the issuance of common stock.  This amount is reflected as subscriptions receivable on the equity portion of the balance sheet on the accompanying unaudited condensed financial statements as of March 31, 2014.   The director intends to transfer these funds to the company in 2014.

COMMITMENTS

v2.4.0.8
COMMITMENTS
3 Months Ended
Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]  
Commitments Disclosure [Text Block]
NOTE 8 – COMMITMENTS
 
On October 30, 2013, the Company entered into a Purchase Agreement with Dollar Store Services, Inc. to develop, design and build out a retail store which the Company began operating on February 10, 2014.  Additionally, the Company entered into a lease agreement on October 30, 2013 for 2,239 square feet of retail shop space for this store.  The lease requires combined monthly payments of base rent of $3,733 for thirty six months beginning February 2014.

STOCKHOLDER'S EQUITY / (DEFICIT)

v2.4.0.8
STOCKHOLDER'S EQUITY / (DEFICIT)
3 Months Ended
Mar. 31, 2014
Stockholders' Equity Note [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
NOTE 9 - STOCKHOLDER'S EQUITY / (DEFICIT)
 
The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. As of March 31, 2014, 9,216,012 shares of common stock and no preferred stock were issued and outstanding.
 
During the quarter ended March 31, 2014, the Company issued 296,000 common shares to third parties at prices from $.01 to $.40 for an aggregated amount of $32,100.
 
As described in Note 4, the Company issued 1,846,012 common shares to the Company’s president, who is also a director and majority shareholder of the Company, at a price of $0.01 per share for an aggregate price of $18,460.
 
On March 15, 2014, the Company issued 30,000 shares of the Company’s common stock to a director, who is also a Senior Vice President, for a price of $3,000, or $.10 per share.

SUBSEQUENT EVENTS

v2.4.0.8
SUBSEQUENT EVENTS
3 Months Ended
Mar. 31, 2014
Subsequent Events [Abstract]  
Subsequent Events [Text Block]
NOTE 10 - SUBSEQUENT EVENTS
 
The Company entered into a sixty-seven month lease agreement dated April 8, 2014 for its second retail store.  The lease requires monthly payments of base rent of $4,756, with free rent for months one through four, month seven, month nine and month eleven . The base rent increases gradually over the term of the lease. This store began operations on May 8, 2014.
 
In April 2014, the Company received notice that a shareholder had filed a lawsuit against the Company. The Company estimates the cost of this lawsuit will be approximately $55,200, and has reflected this amount in accrued litigation on the accompanying balance sheet as of March 31, 2014.

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

v2.4.0.8
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
3 Months Ended
Mar. 31, 2014
Accounting Policies [Abstract]  
Nature Of Operations [Policy Text Block]
NATURE OF OPERATIONS
 
Sunstock, Inc. (formerly known as Sandgate Acquisition Corporation) ("Sunstock" or "the Company") was incorporated on July 23, 2012 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions.
 
On July 18, 2013, the Company has changed its name from Sandgate Acquisition Corporation to Sunstock, Inc. and filed a Form 8-K with the Securities and Exchange Commission noticing such name change.
 
On July 18, 2013, Jason Chang and Dr. Ramnik S. Clair were named as the directors of the Company.
 
On October 30, 2013, the Company entered into a Purchase Agreement with Dollar Store Services, Inc. to develop, design and build out a retail store which the Company opened in February 2014. The Company opened its second retail store in May 2014.
Basis of Accounting, Policy [Policy Text Block]
BASIS OF PRESENTATION
 
The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements to be read in conjunction with the 10-K. The accompanying unaudited condensed financial statements include all adjustments, composed of normal recurring adjustments, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year.
Use of Estimates, Policy [Policy Text Block]
USE OF ESTIMATES
 
The preparation of unaudited condensed financial statements in conformity with 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 periods. Actual results could differ from those estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]
CONCENTRATION OF RISK
 
Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of March 31, 2014.
Revenue Recognition, Policy [Policy Text Block]
REVENUE RECOGNITION
 
Our retail stores record revenue at the point of sale. Total revenues do not include sales tax because the Company is a pass-through conduit for collecting and remitting sales taxes. Revenue is recognized on the sale of a product when the product is shipped or delivered, which is when the risk of loss transfers to our customers, and collection of the sale is reasonably assured. As substantially all sales are cash or credit card sales we did not maintain a reserve for bad debt as of June 30, 2012, December 31, 2011 or December 31, 2010.
Inventory, Policy [Policy Text Block]
INVENTORY
 
Inventory is stated at the lower of cost or market, using the first-in, first-out (FIFO) method of accounting. The cost of the Company’s inventory includes amounts paid to suppliers and freight costs incurred in connection with the delivery of product to our retail stores. The Company conducts a physical inventory and records adjustments to inventory through cost of goods sold for damaged, lost or stolen inventory (inventory shrinkage) at the end of each quarter beginning with the quarter ended June 30, 2014.
Property, Plant and Equipment, Policy [Policy Text Block]
PROPERTY AND EQUIPMENT
 
Property and equipment are stated at cost. Depreciation is computed using the straight-line method over three to five years. Improvements to leased property are depreciated over the life of the lease or the life of the improvement, whichever is less.
Income Tax, Policy [Policy Text Block]
INCOME TAXES
 
Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.
Earnings Per Share, Policy [Policy Text Block]
LOSS PER COMMON SHARE
 
Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of March 31, 2014, there are no outstanding dilutive securities.
Fair Value Measurement, Policy [Policy Text Block]
FAIR VALUE OF FINANCIAL INSTRUMENTS
 
The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
 
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
 
Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
 
Level 3 inputs are unobservable inputs for the asset or liability.

PROPERTY AND EQUIPMENT (Tables)

v2.4.0.8
PROPERTY AND EQUIPMENT (Tables)
3 Months Ended
Mar. 31, 2014
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment [Table Text Block]
Property and equipment consists of the following as of:
 
 
 
March 31, 2014
 
December 31, 2013
 
 
 
 
 
 
 
 
 
Furniture and equipment
 
$
1,500
 
$
-
 
Leasehold improvements
 
 
2,360
 
 
-
 
 
 
 
3,860
 
 
 
 
Less – accumulated depreciation
 
 
(132)
 
 
-
 
 
 
$
3,728
 
$
-
 

GOING CONCERN (Details Textual)

v2.4.0.8
GOING CONCERN (Details Textual) (USD $)
Mar. 31, 2014
Dec. 31, 2013
Going Concern [Line Items]    
Retained Earnings (Accumulated Deficit) $ (238,399) $ (158,676)

PROPERTY AND EQUIPMENT (Details)

v2.4.0.8
PROPERTY AND EQUIPMENT (Details) (USD $)
Mar. 31, 2014
Dec. 31, 2013
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 3,860  
Less - accumulated depreciation (132) 0
Property, Plant and Equipment, Net 3,728 0
Furniture and Equipment [Member]
   
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross 1,500 0
Leasehold Improvements [Member]
   
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 2,360 $ 0

ACCRUED LITIGATION (Details Textual)

v2.4.0.8
ACCRUED LITIGATION (Details Textual) (USD $)
Mar. 31, 2014
Dec. 31, 2013
Loss Contingencies [Line Items]    
Accrued Liabilities, Current $ 55,200 $ 55,200

RELATED PARTY BALANCES (Details Textual)

v2.4.0.8
RELATED PARTY BALANCES (Details Textual) (USD $)
3 Months Ended
Mar. 31, 2014
Related Party Transaction [Line Items]  
Debt Conversion, Converted Instrument, Amount $ 6,838
Due from Officers or Stockholders 11,622
Director [Member]
 
Related Party Transaction [Line Items]  
Stock Issued During Period, Shares, New Issues 1,846,012
Stock Issued During Period, Value, New Issues $ 18,460

SUBSCRIPTIONS RECEIVABLE (Details Textual)

v2.4.0.8
SUBSCRIPTIONS RECEIVABLE (Details Textual) (USD $)
Mar. 31, 2014
Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable $ 41,972 $ 16,000
Director [Member]
   
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable $ 27,622  

COMMITMENTS (Details Textual)

v2.4.0.8
COMMITMENTS (Details Textual) (Monthly Rentals and Maintenance Fees [Member], USD $)
3 Months Ended
Mar. 31, 2014
acre
Monthly Rentals and Maintenance Fees [Member]
 
Commitments And Contingencies [Line Items]  
Area of Real Estate Property 2,239
Operating Leases, Rent Expense, Minimum Rentals $ 3,733
Lessee Leasing Arrangements, Operating Leases, Term of Contract 36 months
Description of Lessee Leasing Arrangements, Operating Leases lease requires combined monthly payments of base rent

STOCKHOLDER'S EQUITY / (DEFICIT) (Details Textual)

v2.4.0.8
STOCKHOLDER'S EQUITY / (DEFICIT) (Details Textual) (USD $)
3 Months Ended 3 Months Ended 1 Months Ended
Mar. 31, 2014
Dec. 31, 2013
Mar. 31, 2014
Third Parties [Member]
Mar. 31, 2014
Third Parties [Member]
Minimum [Member]
Mar. 31, 2014
Third Parties [Member]
Maximum [Member]
Mar. 31, 2014
Director [Member]
Mar. 15, 2014
Vice President [Member]
Class of Stock [Line Items]              
Common Stock, Shares Authorized 100,000,000 100,000,000          
Preferred Stock, Shares Authorized 20,000,000 20,000,000          
Common Stock, Shares, Issued 9,216,012 7,044,000          
Common Stock, Shares, Outstanding 9,216,012 7,044,000          
Preferred Stock, Shares Issued 0 0          
Preferred Stock, Shares Outstanding 0 0          
Development Stage Entities, Stock Issued, Shares, Issued for Cash     296,000        
Share Price       $ 0.01 $ 0.40 $ 0.01 $ 0.10
Stock Issued During Period, Shares, New Issues           1,846,012 30,000
Stock Issued During Period, Value, New Issues           $ 18,460 $ 3,000
Development Stage Entities, Stock Issued, Value, Issued for Cash     $ 32,100        

SUBSEQUENT EVENTS (Details Textual)

v2.4.0.8
SUBSEQUENT EVENTS (Details Textual) (USD $)
3 Months Ended
Mar. 31, 2014
Dec. 31, 2013
Mar. 31, 2014
Subsequent Event [Member]
Mar. 31, 2014
Operating Lease Second Retail Store [Member]
Subsequent Event [Member]
Subsequent Event [Line Items]        
Description of Lessee Leasing Arrangements, Operating Leases       sixty-seven month lease agreement dated April 8, 2014 for its second retail store. The lease requires monthly payments of base rent of $4,756, with free rent for months one through four, month seven, month nine and month eleven
Operating Leases, Rent Expense, Minimum Rentals     $ 4,756  
Accrued Liabilities, Current $ 55,200 $ 55,200 $ 55,200