10-Q/A

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q/A

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly period Ended June 30, 2012

[  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______________ to _______________.

Commission files number 814-00724

MORRIS BUSINESS DEVELOPMENT COMPANY

(Exact name of registrant as specified in its charter)

California	33-0795854
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)
220 Nice Lane #108
Newport Beach, CA	92663
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code (310) 493-2244

Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer [  ] Accelerated filer [  ] Non-accelerated filer [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes [  ] No [X]

Applicable only to corporate issuers:

As of August 11, 2012, there were 25,667,000 shares of common stock, par value $0.001, issued and outstanding.

Morris Business Development Co

EXPLANATORY NOTE

The sole purpose of this Amendment No. 1 to Morris Business Development Co, Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2012, filed with the Securities and Exchange Commission on August 13, 2012 (the “Form 10-Q”), is to furnish Exhibit 101 in accordance with Rule 405 of Regulation S-T. Exhibit 101 to this report provides the consolidated financial statements and related notes from the Form 10-Q formatted in XBRL (eXtensible Business Reporting Language).

No other changes have been made to the Form 10-Q. This Amendment No. 1 to the Form 10-Q speaks as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-Q.

Pursuant to Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

Exhibits Index

3.1*	Articles of Incorporation of Electronic Media Central Corporation
3.2*	Articles of Amendment to Articles of Incorporation
3.3*	Bylaws
10.1*	Distribution Agreement Between Electronic Media Central and L&M Media, Inc., dba Apple Media
14.1*	Code of Ethics
31.1*	Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer
31.2*	Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer
32.1*	Chief Executive Officer Certification Pursuant to 18 USC, Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2*	Chief Financial Officer Certification Pursuant to 18 USC, Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS**	XBRL Instance Document
101.SCH**	XBRL Taxonomy Extension Schema
101.CAL**	XBRL Taxonomy Extension Calculation Linkbase
101.DEF**	XBRL Taxonomy Extension Definition Linkbase
101.LAB**	XBRL Taxonomy Extension Label Linkbase
101.PRE**	XBRL Taxonomy Presentation Linkbase

*	Previously filed.
**	Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: August 23, 2012
	By: George P. Morris
	Its: Chief Executive Officer
	/s/ George P Morris
Dated: August 23, 2012
	By: George P. Morris
	Its: Chief Financial Officer
	/s/ George P Morris

A signed original of this written statement required by Section 906 has been provided to Morris Business Development Company and will be retained by Morris Business Development Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Capital

3 Months Ended

Jun. 30, 2012

Stockholders' Equity Note [Abstract]

Capital

NOTE 4

On June 30, 2012, 2,000,000 shares of common stock were issued for a subscription of $100,000 from cancellation of debt. The stock was priced at $100,000 based on the closing market price of $0.05. No gain or loss on extinguishment of debt was recorded.

As of June 30, 2012, and 2011 the Company had authorized 10,000,000 preferred shares of par value $0.001, of which none were issued and outstanding.

As of June 30, 2012 and 2011 the Company had authorized 40,000,000 shares of common stock of par value $0.001, of which 25,666,667 shares were issued and outstanding on both dates.

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Uncertainity of Ability to Continue as a Going Concern

3 Months Ended

Jun. 30, 2012

Risks and Uncertainties [Abstract]

Uncertainity of Ability to Continue as a Going Concern

NOTE 3 UNCERTAINTY OF ABILITY TO CONTINUE AS A GOING CONCERN

The Company’s financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has accumulated deficit of $915,903 at June 30, 2012. Its total assets exceeds its total liabilities by $14,851.

In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheets is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to raise additional capital, obtain financing and to succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Management has taken the following steps to revise its operating and financial requirements, which it believes are sufficient to provide the Company with the ability to continue as a going concern. The Company is actively pursuing the new business development company activities and additional funding from strategic partners, which would enhance stockholders’ investment. Management believes that the above actions will allow the Company to continue operations through the next fiscal year.

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Balance Sheet (USD $)	Jun. 30, 2012	Mar. 31, 2012
Current Assets
Cash and Cash Equivalents	$ 4,491	$ 5,426
Marketable Securities	6,250	12,500
Accounts Receivable	7,500	7,500
Loan to Officer	2,000
Total Assets	20,241	25,426
Current Liabilities
Accounts Payable and Accrued Expenses	5,390	2,390
Total Liabilities	5,390	2,390
Stockholders' Equity (Deficit)
Common Stock, $0.001 par value; 40,000,000 shares authorized; 23,667,000 shares issued and outstanding as at June 30, 2011, and 25,667,000 shares issued and outstanding as at June 30, 2012.	25,667	23,667
Additional Paid-in Capital	928,459	930,459
Accumulated Deficit	(915,903)	(907,718)
Accumulated other comprehensive income (loss)	(23,372)	(23,372)
Total Stockholders' Equity (Deficit)	14,851	23,036
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 20,241	$ 25,426

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Basis of Presentation and Organization

3 Months Ended

Jun. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis Of Presentation And Organization

NOTE 1 BASIS OF PRESENTATION AND ORGANIZATION

Basis of Presentation

These interim financial statements as of and for the three months ended June 30, 2012 reflect all adjustments which, in the opinion of management, are necessary to fairly state the Company’s financial position and the results of its operations for the periods presented in accordance with the accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature.

These interim financial statements should be read in conjunction with the Company’s financial statements and notes thereto included in the Company’s fiscal year end March 31, 2012 report on form 10 K. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the three month period ended June 30, 2012 are not necessarily indicative of results for the entire year ending March 31, 2013.

Organization

On April 1, 1998, Morris Business Development Company (the Company or MBDC) was incorporated in California as Electronic Media Central Corporation (EMC) (formerly a division of Internet Infinity, Inc. (III)). The Company is engaged in providing services for the development and growth of both American public and private stock companies. The Company year end is March 31.

As of May 12, 2006 the Company filed Form N-54A with the United States Securities Exchange Commission to become a business development company by certifying that it is a closed-end company (mutual fund) organized and operated for the purpose of making investments in securities described in Section 55 (a)(1) through (3) of the Investment Company Act of 1940; and that it will make available significant managerial assistance to American companies with respect to issuers of such securities to the extent required by the act.

On March 29, 2007 the Company registered a name change to Morris Business Development Company with the California Secretary of State.

The Company has commenced the development of new management consulting services to assist American client companies in complying with the reporting requirements to the government and in communicating with shareholders, customers and the public and the accessing of needed growth capital. The Company has received 2.5 million shares from its first client for financial consulting work completed in the fiscal year ended March 31, 2008.

In June, 2009 the Company entered into an agreement with Larry Williams, a new member of the Board of Directors, operating as “More American Jobs” to help American companies prepare to access both government and private financial support. In addition, the Company will also commence a new participation relationship this month with Avalon Funding Corporation, an asset based lender focusing on accounts receivable and purchase order funding.

On April 7, 2010 the Company entered into a Material Definitive Agreement with Video Army, LLC, A California limited partnership, to operate a (‘NEWCO”) business named “Internet Video / Morris BDC, LLC”, a California Limited Partnership and/or other registered DBAs. The business will provide financial and internet related services primarily for both private and thinly traded public stock American based companies.

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Summary of Significant Accounting

3 Months Ended

Jun. 30, 2012

Accounting Policies [Abstract]

Summary Of Significant Accounting

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING

Cash and cash equivalents

The Company considers all liquid investments with a maturity of three months or less from the date of purchase that are readily convertible into cash to be cash equivalents.

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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.

Fair value of financial instruments

The Financial Accounting Standards Board issued ASC (Accounting Standards Codification) 820-10 (SFAS No. 157), “Fair Value Measurements and Disclosures” for financial assets and liabilities. ASC820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:

● Level 1: Quoted prices in active markets for identical assets or liabilities.

● Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

● Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying amounts of the Company’s financial instruments as of June 30, 2012 reflect

● Marketable Securities: Level 1 based on quoted price in an active market.

● Loan to Officer Level 2 based on observable inputs.

Income taxes

The Company utilizes FASB ACS 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

The Company generated a deferred tax credit through net operating loss carry-forward. However, a valuation allowance of 100% has been established.

Interest and penalties on tax deficiencies recognized in accordance with ASC accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.

Advertising and Marketing Costs

The Company expenses costs of advertising and marketing as incurred. Advertising and marketing expense for the three months ended June 30, 2012, 2011 and 2010 were negligible.

Basic and Diluted Earnings Per Share

Net loss per share is calculated in accordance with FASB ASC 260, Earnings Per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilative convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.

The Company has no potentially dilutive securities outstanding as of June 30, 2012.

Recent Accounting Pronouncements

In December 2011, the FASB issued ASU No. 2011-11, “Disclosures about Offsetting Assets and Liabilities.” The amendments in this update require enhanced disclosures around financial instruments and derivative instruments that are either (1) offset in accordance with either ASC 210-20-45 or ASC 815-10-45 or (2) subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with either ASC 210-20-45 or ASC 815-10-45. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. The amendments are effective during interim and annual periods beginning on or after January 1, 2013. The Company does not expect this guidance to have any impact on its consolidated fiASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment is applicable to fiscal years beginning after December 15, 2011. Early application is permitted. The Company does not expect this ASU has a material impact on its financial position or carrying value of its intangible assets at this time.

ASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment is applicable to fiscal years beginning after December 15, 2011. Early application is permitted. The Company does not expect this ASU has a material impact on its financial position or carrying value of its intangible assets at this time.

The Company has reviewed issued accounting pronouncements and plans to adopt those that are applicable to it. The Company does not expect the adoption of any other pronouncements to have a n impact on its results of operations or financial position.

Marketable Securities

The Company’s investments in securities are classified as available-for-sale and, as such, are carried at fair value based on quoted market prices. Securities classified as available-for-sale may be sold in response to changes in interest rates, liquidity needs, and for other purposes.

Equity Securities Name and Symbol	Number of Shares Held		Cost		Market Value		Accumulated Unrealized Loss			Traded on Pink Sheets (PK) or Bulletin Board (BB)
Leep, Inc (LPPI)		2,500,000		21,250		6,250		(15,000	)	LPPI

Unrealized holding gains and losses for available-for-sale securities are excluded from earnings and reported as a separate component of stockholder’s equity. Realized and unrealized gains and losses for securities classified as available-for-sale are included in the statement of operations and comprehensive gain, respectively. On June 30, 2010, marketable securities have been recorded at $6,250 based upon the fair value of the marketable securities.

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Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2012	Mar. 31, 2011
Statement of Financial Position [Abstract]
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, share issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	40,000,000	40,000,000
Common Stock, shares issued	25,666,667	23,667,000
Common Stock, shares outstanding	25,667,000	23,667,000

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Uncertainity of Ability to Continue as a Going Concern (Details Narrative) (USD $)	3 Months Ended
	Jun. 30, 2012	Mar. 31, 2012
Risks and Uncertainties [Abstract]
Accumulated deficit	$ (915,903)	$ (907,718)
Total assets exceeds total liabilities	$ 14,851

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Document And Entity Information	3 Months Ended
	Jun. 30, 2012
Document And Entity Information
Entity Registrant Name	Morris Business Development Co
Entity Central Index Key	0001133901
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	25,667,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2012

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Capital (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2011	Mar. 31, 2011
Stockholders' Equity Note [Abstract]
Common stock issued for subscription	2,000,000	2,000,000
Subscription from cancellation of debt	$ 100,000	$ 100,000
Stock priced	$ 100,000
Closing market price	$ 0.05
Preferred Stock, shares authorized	10,000,000		10,000,000	10,000,000
Preferred Stock, par value	$ 0.001		$ 0.001	$ 0.001
Common Stock, shares authorized	40,000,000		40,000,000	40,000,000
Common Stock, par value	$ 0.001		$ 0.001	$ 0.001
Common Stock, shares issued	25,666,667		25,666,667	23,667,000
Common Stock, shares outstanding	25,666,667		25,666,667

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Statements of Operations (USD $)	3 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2010
Revenue
Consulting	$ 3,000
Total Revenue	3,000
Cost of Revenue	3,000
Gross Profit
Operating Expenses:
Professional Fees	462	3,350	2,661
Consulting		500	900
Other	1,473	1,012	281
Total Operating Expenses	1,935	4,862	3,842
Loss from operations	(1,935)	(4,862)	(3,842)
Non-operating income (expense)
Interest expense		628	4,716
Total other expense		(628)	(4,716)
Loss before income taxes	(1,935)	(5,490)	(8,558)
Net Loss	(1,935)	(5,490)	(8,558)
Other comprehensive loss
Unrealized loss on marketable securities	(6,250)
Comprehensive Loss	$ (8,185)	$ (5,490)	$ (8,558)
Basic and diluted net loss per common share:	$ 0	$ 0	$ 0
Basic and diluted weighted average number of common shares outstanding	25,667,000	13,000,000	13,000,000

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Summary of Significant Accounting (Policies)

3 Months Ended

Jun. 30, 2012

Accounting Policies [Abstract]

Use Of estimates

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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.

Fair value Of financial instruments

Fair value of financial instruments

The Financial Accounting Standards Board issued ASC (Accounting Standards Codification) 820-10 (SFAS No. 157), “Fair Value Measurements and Disclosures” for financial assets and liabilities. ASC820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:

● Level 1: Quoted prices in active markets for identical assets or liabilities.

● Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

● Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying amounts of the Company’s financial instruments as of June 30, 2012 reflect

● Marketable Securities: Level 1 based on quoted price in an active market.

● Loan to Officer Level 2 based on observable inputs.

Income Taxes

Income taxes

The Company utilizes FASB ACS 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

The Company generated a deferred tax credit through net operating loss carry-forward. However, a valuation allowance of 100% has been established.

Interest and penalties on tax deficiencies recognized in accordance with ASC accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.

Advertising And Marketing Costs

Advertising and Marketing Costs

The Company expenses costs of advertising and marketing as incurred. Advertising and marketing expense for the three months ended June 30, 2012, 2011 and 2010 were negligible.

Basic And Diluted Earnings Per Share

Basic and Diluted Earnings Per Share

Net loss per share is calculated in accordance with FASB ASC 260, Earnings Per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilative convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.

The Company has no potentially dilutive securities outstanding as of June 30, 2012.

Marketable Securities

Marketable Securities

The Company’s investments in securities are classified as available-for-sale and, as such, are carried at fair value based on quoted market prices. Securities classified as available-for-sale may be sold in response to changes in interest rates, liquidity needs, and for other purposes.

Equity Securities Name and Symbol	Number of Shares Held		Cost		Market Value		Accumulated Unrealized Loss			Traded on Pink Sheets (PK) or Bulletin Board (BB)
Leep, Inc (LPPI)		2,500,000		21,250		6,250		(15,000	)	LPPI

Unrealized holding gains and losses for available-for-sale securities are excluded from earnings and reported as a separate component of stockholder’s equity. Realized and unrealized gains and losses for securities classified as available-for-sale are included in the statement of operations and comprehensive gain, respectively. On June 30, 2010, marketable securities have been recorded at $6,250 based upon the fair value of the marketable securities.

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Income Taxes

3 Months Ended

Jun. 30, 2012

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 6 INCOME TAXES

No provision was made for federal income tax for the six months ended June 30, 2012, since the Company had net operating loss. The net operating loss carry-forwards may be used to reduce taxable income through the year 2032, unless utilized. The availability of the Company’s net operating loss carry-forwards are subject to limitation if there is a 50% or more positive change in the ownership of the Company’s stock. The provision for income taxes consists of the state minimum tax imposed on corporations.

The net operating loss carry-forward for federal and state income tax purposes was approximately $901,000 as of June 30, 2012.

The Company has recorded a 100% valuation allowance for the deferred tax asset since in the opinion of management, it is more likely than not that some or all of it will not be realized.

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Related Party Transactions (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Jun. 30, 2012	Mar. 31, 2012
Related Party Transactions [Abstract]
Loan to the president	$ 2,000
Common stock issued for subscription	2,000,000	2,000,000
Subscription from cancellation of debt	$ 100,000	$ 100,000
Common Stock issued to the President		2,000,000

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Summary of Significant Accounting (Details Narrative) (USD $)	3 Months Ended
	Jun. 30, 2012 Number	Jun. 30, 2010
Accounting Policies [Abstract]
Percentage of valuation allowance	10000.00%
Marketable securities	$ 6,250	$ 6,250

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Summary of Significant Accounting (Tables)

3 Months Ended

Jun. 30, 2012

Accounting Policies [Abstract]

Schedule of Available-For-Sale Securities

Equity Securities Name and Symbol	Number of Shares Held		Cost		Market Value		Accumulated Unrealized Loss			Traded on Pink Sheets (PK) or Bulletin Board (BB)
Leep, Inc (LPPI)		2,500,000		21,250		6,250		(15,000	)	LPPI

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Basis of Presentation and Organization (Details Narrative)	12 Months Ended
	Mar. 31, 2008
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Shares received for financial consulting services	2,500,000

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Summary of Significant Accounting - Schedule of Available For Sale Securitie (Details) (USD $)	Jun. 30, 2012	Jun. 30, 2010
Accounting Policies [Abstract]
Equity Securities Name and Symbol	Leep, Inc (LPPI)
Number of Shares Held	2,500,000
Cost	$ 21,250
Market Value	6,250	6,250
Accumulated Unrealised loss	$ (15,000)

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Statements of Cash Flows (USD $)	3 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2010
Cash flows from operating activities:
Net loss	$ (8,185)	$ (5,490)	$ (8,558)
Adjustments to reconcile net loss to net cash used by operating activities:
Unrealized loss on marketable securities	6,250
Change in operating assets and liabilities:
Accounts receivable	3,000
Accounts payable		3,029	(17,770)
Net cash (used by) operating activities	1,065	(2,461)	(26,328)
Cash flows from financing activities:
Loans from Officers	(2,000)		23,586
Receivables from related party			3,591
Due to affilates		1,200
Net cash provided by financing activities	(2,000)	1,200	27,177
Net increase (decrease) in cash	(935)	(1,261)	849
Cash, beginning of the period	5,426
Cash, end of the period	4,491	154
Supplemental cash flow disclosure:
Interest paid during the year
Taxes paid during the year

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Related Party Transactions

3 Months Ended

Jun. 30, 2012

Related Party Transactions [Abstract]

Related Party Transactions

NOTE 5 RELATED PARTY TRANSACTIONS

The Company loaned the President of the Company $2,000 on June 30, 2012.

On March 31, 2012 the President of the Company subscribed for 2,000,000 of common stock by cancellation of $100,000 of the Company’s debt to him. On June 30, 2012 the Company issued the President 2,000,000 shares of common stock for his subscription.

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Income Taxes (Details Narrative) (USD $)	3 Months Ended
	Jun. 30, 2012 Number
Income Tax Disclosure [Abstract]
Precentage of positive change in ownership	5000.00%
Net operating loss carry-forward	$ 901,000
Percentage of valuation allowance	10000.00%