Related Party Disclosures	3 Months Ended
Sep. 30, 2012
Related Party Disclosures
Related Party Transactions Disclosure	The Company is exposed to related party transaction risk. Currently our sole license to market and sell cosmetics and cosmetics related products is licensed from a related party, 8012415 Canada Inc, a company controlled by Nacara Montreal Inc which is itself controlled by Mrs. Caroline Coulombe, our former principal officer. Mrs. Coulombe is also in control of 7776446 Canada Inc. doing business as Cosmera Inc., a Canadian corporation which on March 9, 2012 became the controlling shareholder of our Company with the purchase of an aggregate of 3,574,920 shares of our common stock representing approximately 66.63% of the Company’s issued and outstanding common stock. Since the execution of the License Agreement on March 16, 2012 between the Company and a related party, our Company has not recorded any revenue mainly as a result of a lack of cooperation from our sole licensor, a related party, to enforce the License Agreement with potential clients. In addition, a related Canadian company has advanced us, interest-free, $150,120 (US$) since March 2012 to assist us in operating the Company until we can achieve profitability.

Related Party Disclosures

3 Months Ended

Sep. 30, 2012

The Company is exposed to related party transaction risk. Currently our sole license to market and sell cosmetics and cosmetics related products is licensed from a related party, 8012415 Canada Inc, a company controlled by Nacara Montreal Inc which is itself controlled by Mrs. Caroline Coulombe, our former principal officer. Mrs. Coulombe is also in control of 7776446 Canada Inc. doing business as Cosmera Inc., a Canadian corporation which on March 9, 2012 became the controlling shareholder of our Company with the purchase of an aggregate of 3,574,920 shares of our common stock representing approximately 66.63% of the Company’s issued and outstanding common stock.

Since the execution of the License Agreement on March 16, 2012 between the Company and a related party, our Company has not recorded any revenue mainly as a result of a lack of cooperation from our sole licensor, a related party, to enforce the License Agreement with potential clients.

In addition, a related Canadian company has advanced us, interest-free, $150,120 (US$) since March 2012 to assist us in operating the Company until we can achieve profitability.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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+ Details

GMS Capital Corp. 10-Q/A