v2.4.0.8

INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for federal income tax consists of the following for the years ending:

		January 31, 2013			January 31, 2012
Federal income tax (benefit):
Current			(21,661)			(5,164)
Valuation allowance			21,661			5,164
Net benefit			-			-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the expected tax computed at the U.S. statutory federal income tax rate to the total benefit for income taxes at January 31, 2013 and 2012 follows:

		January 31, 2013			January 31, 2012
Expected tax at 34%			(21,661)			(5,164)
Change in valuation allowance			21,661			5,164
Income tax provision			-			-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of our net deferred tax asset or liability at January 31, 2013 and 2012 are as follows:

		2013			2012
Net operating loss		$	26,920		$	5,259
Total gross deferred tax assets			26,920			5,259
Valuation allowance			(26,920)			(5,259)
Net deferred tax assets		$	0		$	0

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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