**SECURITIES AND EXCHANGE COMMISSIONWASHINGTON, D.C. 20549**FORM 10-KSB

Mark One
| [X] | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE OF 1934 |
|-----|----------------------------------------------------------------------------------|

FOR THE FISCAL YEAR ENDED: December 31, 2003OR

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

COMMISSION FILE NUMBER: 000-32127

**GUIDELINE CAPITAL, INC.**(EXACT NAME OF SMALL BUSINESS ISSUER AS SPECIFIED IN ITS CHARTER)

| NEVADA                 | 86-1004672                              |
|------------------------|-----------------------------------------|
| STATE OF INCORPORATION | (I.R.S. EMPLOYER IDENTIFICATION NUMBER) |

1607 N.E. 41st Avenue, Portland, Oregon 97232(Address of Principal Executive Office)(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES INCLUDING (ZIP CODE)

(800) 482-5316Registrant's telephone number, including area code

Securities registered pursuant to Section 12(b) of the Act: NONE

Securities registered pursuant to Section 12(g) of the Act: Common Stock

Indicate by check mark whether the Registration (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to filesuch reports), and (2) has been subject to such filing requirements for the past 90 days.   [X] Yes

Check if there is not disclosure of delinquent filers in response to Item 405 of Regulation SB is contained in this form and nodisclosure will be contained, to he best of the Registrant’s knowledge, in definitive proxy or information statementsincorporated by reference in Part III if this Form 10-KSB or any amendment to this Form 10-KSB.

The Registrant’s revenues as of its most recent fiscal year was $-0-.

The aggregate value of the voting stock held by non-affiliates of the Registrant, computed by reference to the average of thebid and ask price on such date was $0.00 as the Registrant’s common stock is not traded on any exchange nor quoted  onany other trading market.

As of December 31, 2003 the number of outstanding shares of the Registrant’s common stock was 39,250,000 shares of commonstock ($.001 par value).

<Page> 1

TABLE OF CONTENTS TO ANNUAL REPORTON FORM 10-KSB

** PART I**

|    |                                                | **Page(s)** |
|---------|-----------------------------------------------------|-------------|
| Item 1. | Description of Business                             | 3           |
| Item 2. | Description of Property                             | 3           |
| Item 3. | Legal Proceedings                                   | 3           |
| Item 4. | Submission of matters to a Vote of Security Holders | 3           |

**PART II**
| Item 5.           | Market for Registrant's Common Equity & Related Stockholders' Matters                                        | 4   |
|-------------------|------------------------------------------------------------------------------------------------------------------|-----|
| Item 6.           | Management's Discussion & Analysis of Financial Condition & Results of Operations                        | 4   |
| Item 7.           | Financial Statements                                                                                             | 6   |
| Item 8.

 Item 8A | Changes in and Disagreements with Accountants on Accounting & Financial Disclosure

Controls and Disclosures | 7 7 |

**PART III**
| Item 9.  | Directors & Executive Officers, Promoters & Control Persons, Compliance with Section 16 (a) of the Exchange Act | 7 |
|----------|-------------------------------------------------------------------------------------------------------------------------|---|
| Item 10. | Executive Compensation                                                                                                  | 8 |
| Item 11. | Security Ownership of Certain Beneficial Owners & Management and Related Stockholder Matters                        | 8 |
| Item 12. | Certain Relationships & Related Transactions                                                                        | 9 |
| Item 13. | Exhibits & Reports on Form 8-K                                                                                      | 9 |

<Page> 2

**PART I.**

ITEM 1.                  DESCRIPTION OFBUSINESS

GENERAL

Guideline Capital, Inc. (the "Company") is a Nevada corporation organized on August 17, 2000. The Company intends to conduct itsbusiness through two wholly-owned subsidiaries, On Guard Systems, Inc. (“On Guard”) and The Arches Group, Inc. (“Arches Group”). The Company has been in the developmental stage since inception and has no operating history other thanorganizational matters.

On July 24, 2003, the Registrant entered into an agreement with The Arches Group, pursuant to which the Registrant acquired 100%of the issued and outstanding shares of the Arches Group, Inc. and all of its rights in any agreements with Dr. Marius Paul, AnnaPaul and Energy Supreme, LLC. and Mar-Paul, Inc. in exchange for 18,000,000 shares of Guideline Capital, Inc and the payment of TenMillion dollars cash, due upon the Company entering into a second licensing agreement with Mar-Paul, Inc

The Arches Group is a private Oregon corporation which acquired 49% of Mar-Paul, Inc. and has negotiated certain rights withrespect to marketing electric energy produced using proprietary technologies controlled by Dr. Marius Paul, Anna Paul, EnergySupreme, LLC and Mar-Paul, Inc.

The Arches Group is a development stage business that seeks out and acquires breakthrough technologies in a variety of fieldsfor commercial development.

On Guard is a development stage business that intends to engage in sale and installation of  security-related equipment in16 countries pursuant to an exclusive license agreement with ECSI International, Inc (“ECSI”) . The agreement providesthat On Guard shall sell and install electronic security systems designed and manufactured by ECSI, a company that is engaged inthe design, manufacture and marketing of physical electronic security systems for high profile, high threat environments. ECSI hasdeveloped systems and technology that use risk, threat and video assessment with vulnerability analysis that enable them todetermine and address the security needs of government facilities and business organizations.

The Company has no full time employees.

The Company maintains its executive and administrative offices at 1607 N.E. 41st Avenue, Portland, Oregon 97232.

ITEM 2.                  DESCRIPTION OFPROPERTIES

The Company has no significant assets or properties.

ITEM 3.                  LEGALPROCEEDINGS

The Company is not a party to, nor are its properties the subject of, any pending legal proceedings and no such proceedings areknown to the Company to be threatened or contemplated by or against it.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

No matter was submitted to a vote of the security holders during the 4th quarter of the fiscal year covered by thisreport. 

<Page> 3

**PART II**

ITEM 5.                  MARKET FORREGISTRANT'S COMMON EQUITY & RELATED STOCKHOLDER                               MATTERS AND SMALL BUSINESS ISSUER PURCHASES OF EQUITY SECURITIES.

There is no public trading market for the Company's common stock at this time. Application has been made to the  NASD forthe quoting of prices for the Company’s common stock

Record Holders

At December 31, 2003, there were 31 holders of record of the Company's common stock.  As of December 31, 2003, there were39,250,000 shares of common stock issued and outstanding.

Dividends

The Company has not declared any cash dividends on its common stock. The declaration and payment of dividends is within thediscretion of the Company’s Board of Directors and will depend, among other factors, on earnings and debt servicerequirements as well as the operating and financial condition of the Company. At the present time, the Company’s anticipatedworking capital requirements are such that it intends to follow a policy of retaining earnings in order to finance the developmentof its business. Accordingly, the Company does not anticipate or contemplate paying dividends in the foreseeable future.

Recent Sale of Unregistered Securities

The following is a description of unregistered securities sold by the Company within the last three years including the datesold, the title of the securities, the amount sold, the identity of the person who purchased the securities, the price or otherconsideration paid for the securities and the section of the Securities Act of 1933 under which the sale was exempt fromregistration as well as the factual basis for claiming the exemption.

On June 23, 2003, the Company issued 1,000,000 shares of its common stock to On Guard Systems, Inc. in consideration of theissuance by On Guard Systems, Inc of 1,000,000 shares of its common stock. In addition, as part of this transaction, the Companyissued an additional 10,000,000 shares of  its common stock to thirteen other individuals.

On July 24, 2003, the Company issued 18,000,000 shares of its common stock to The Arches Group, Inc. in consideration of18,000,000 shares of the common stock of The Arches Group, Inc.

Each of these transactions is considered exempt from the registration requirements of the Securities Act of 1933 in relianceupon the exemptions at section 4(2) and/or 4(6) of said Act. Each of the transactions was a negotiated private placementacquisition without the use of any advertising or general solicitation and all persons to whom the shares were issued were eithersophisticated or accredited investors.

ITEM 6.                  PLAN OFOPERATION

As will be noted from the financial statements, the Company does not have any present revenues, income, or material tangibleassets.  No detailed analysis of operations can be completed until or unless the Company commences operations.

On Guards Products and Services

The Company’s products and services are under license from ECSI, a company with significant experience in the securitymarket place including many government installations. 

<Page> 4

Guideline products and service will focus on anti-terrorism and counter-terrorism technologies and services. They will beoffered to airports, marine facilities, nuclear power plants, military sites, commercial buildings, correctional institutions,transportation systems, pipelines, and many other sensitive installations. The systems are designed to monitor and control securityissues including perimeter intrusion detection, access control, and computer network security.

The Company will utilize a number of technologies and products depending on the goal of the customer and its security needs.Most installations will use computerized monitoring equipment of some type that is capable of providing the required feedback fromclosed circuit television (CCTV) systems, to provide video assessment and recording of any alarm sensor systems. This type ofsystem is called a Intrusion Detection Monitoring System (IDMS). They are a PC based monitoring and control system used for themonitoring, control and assessment of alarm sensor systems. The IDMS utilizes only commercial off the shelf (COTS) hardware andapplications software, which are configured to provide a user-friendly system for monitoring, control, and recording of alarms froma wide range of alarm sensor systems. The IDMS can be run as a standalone system, a dual redundant standalone system, a server /client system or a dual redundant client / server system depending on customer requirements.

The standalone IDMS platform consist of a Pentium PC running on a Window 95/98 or Windows NT operating system.

Other installations may feature more sophisticated technology incorporating vehicle tracking, infrared detection, alpha/numericpaging systems, and/or recognition of corporate network surveillance.

Arches Group Products and Services

The Company’s products and services will be acquiring breakthrough technologies in a variety of fields for commercialdevelopment.

Forward-Looking Statements

When used in this Form 10-K or other filings by the Company with the Securities and Exchange Commission, in the Company's pressreleases or other public or shareholder communications, or in oral statements made with the approval of an authorized officer ofthe Company's executive officers, forward sounding words or phrases such as "would be", "will allow", "intends to", "will likelyresult", "are expected to", "will continue", "is anticipated", "estimate", "project", or similar expressions are intended toidentify "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995.

The Company cautions readers not to place undue reliance on any forward-looking statements, which speak only as of the datemade, and advises readers that forward-looking statements involve various risks and uncertainties and are only reasonableprojections of management based upon limited current information. The Company does not undertake, and specifically disclaims, anyobligation to update any forward-looking statements to reflect occurrences or unanticipated events or circumstances after the dateof such statement.

<Page> 5

ITEM 7.                  FINANCIALSTATEMENTS

****

****

****

****

**GUIDELINE CAPITAL, INC.(A Development Stage Enterprise)FINANCIAL STATEMENTSAS OF DECEMBER 31, 2003 AND 2002AND FOR THE YEARS THEN ENDEDAND FOR THE CUMULATIVE ACTIVITY DURING DEVELOPMENT STAGE FROM AUGUST 17, 2000 (INCEPTION) THROUGH DECEMBER 31, 2003WITH REPORT OF INDEPENDENT AUDITOR’S**

****

****

****

****

****

****

****

<Page> 6

****

**GUIDELINE CAPITAL, INC.**

TABLE OF CONTENT

                                                                                                                                                                    Page(s)

Report of IndependentAuditor’s                                                                                                                                                    1

Consolidated Financial Statements:

Balance sheets                                                                                                                                                                                2Statements ofoperations                                                                                                                                                                 3Statements of stockholders’ equity(deficit)                                                                                                                                       4Statements of cashflows                                                                                                                                                                  5Notes to consolidated financialstatements                                                                                                                                6 – 10

 

 

 

<Page>

Timothy L. Steers, Certified Public Accountant, LLC4380 SW Macadam Avenue, Suite 210Portland, Oregon  97239-6404Telephone Number:  (503) 274-6296Facsimile Number, (503) 274-6297

 

**REPORT OF INDEPENDENT AUDITOR’S**

To the StockholdersGuideline Capital, Inc.(A Development Stage Enterprise)

We have audited the consolidated balance sheets of Guideline Capital, Inc. (a development stage enterprise) as of December 31,2003 and 2002, and the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows for theyears then ended and for the cumulative activity during development stage from August 17, 2000 (inception) through December 31,2003.  These financial statements are the responsibility of the Company’s management.   Our responsibility isto express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with U.S. generally accepted auditing standards.  Those standards require that weplan and perform the audits to obtain reasonable assurance about whether the financial statements are free of materialmisstatement.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financialstatements.  An audit also includes assessing the accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statement presentation.  We believe that our audits provide a reasonable basis forour opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financialposition of Guideline Capital, Inc. (a development stage enterprise) as of December 31, 2003 and 2002 and the results of itsoperations and its cash flows for the years then ended and for the cumulative activity during development stage August 17, 2000(inception) through December 31, 2003 in accordance with U.S. generally accepted accounting principles.

March 28, 2004Portland, OR

<Page> 1

**GUIDELINE CAPITAL, INC.(A Development Stage Enterprise)Consolidated Balance Sheets**

|                                                                                                                                                                                                  | **Decmber 31**          **   2003                 2002   ** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                Assets |                                                                                                                                                                                                                             |  |
| Current assets – Cash                                                                                                                                                                      | $        245                                                                                                                                                                        | $          - |
| Marketing rights                                                                                                                                                                                 |    100,000                                                                                                                                                                                                   |             - |
|                                                                                                                                                                                                  | $  100,245                                                                                                                                                                                                             | $          - |
| LIABILITIES AND NET CAPITAL DEFICIENCY                                                                                                                                                           |                                                                                                                                                                                                                             |  |
| Current liabilities - accounts payable                                                                                                                                                           | $  111,142                                                                                                                                                                                                        | $          - |
| Payable to related parties                                                                                                                                                                       | 6,600                                                                                                                                                                                                                       | - |
| Stockholders’ equity (deficit):                                                                                                                                                            |                                                                                                                                                                                                                             |  |
| Common stock; $.001 par value; authorized 50,000,000 shares; issued and outstanding 39,250,000 shares in 2003 (10,250,000 sharesin 2002)                                                         | 39,250                                                                                                                                                                                                                      | 10,250 |
| Additional paid-in capital                                                                                                                                                                       | 53,637                                                                                                                                                                                                                      | 10,250 |
| Deficit accumulated during development stage                                                                                                                                                     | (110,384)                                                                                                                                                                                                                   | (55,236) |
|                 Total stockholders’ equity(deficit)                                                             | (17,497)                                                                                                                                                                                                                    |             - |
|                                                                                                                                                                                                  | $  100,245                                                                                                                                                                                                        | $          - |

 

 

See accompanying notes.

 

<Page> 2

**GUIDELINE CAPITAL, INC.(A Development State Enterprise)Consolidated Statement of Operations**

|                            | Years ended December 31     2003                 2002     | Cumulative activity during development stage August 17, 2000 (inception) throughDec. 31, 2003  |
|----------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|
| Operating Expenses         | $  55,148                                                                                                                                                                    | $   2,286                                                                            | $   110,384  |
| Net loss from operations   | (55,148)                                                                                                                                                                               | (2,386)                                                                                             | (110,384)  |
| Provision for income taxes |              -                                                                                                        |             -                           |                -  |
| Net loss                   | $(55,148)                                                                                                                                                                              | $  (2,386)                                                                                | $(110,384)  |
| Net loss per share         | $     (.002)                                                                                                                                                  | $    (.000)                                                                     | $      (.008) |

 

 

See accompany notes.

 

<Page> 3

**GUIDELINE CAPITAL, INC.(A Development State Enterprise)Consolidated Statement of Stockholders’ Equity (Deficit)Years ended December 31, 2003 and 2002**
|                                                  |     Common Stock   shares       amount   | Additional paid-in    capital                     | Deficit     accumulated during    development    stage     | Total stockholders’equity (deficit)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|--------------------------------------------------|---------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Balance at January 1, 2002                       | 10,250,000                                                                                                          | $  10,250                                                             | $  42,600                                                                                                                   | $ (52,850)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | $             - |
| Expenses paid by stockholder                     | -                                                                                                                   | -                                                                               | 2,386                                                                                                                                 | -                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 2,386 |
| Net loss                                         |                 -                   |              - |            -                                                                   |    (2,386)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |    (2,386) |
| Balance at December 31, 2002                     | 10,250,000                                                                                                          | 10,250                                                                          | 44,986                                                                                                                                | (55,236)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | - |
| Expenses paid by stockholder                     | -                                                                                                                   | -                                                                               | 8,651                                                                                                                                 | -                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 8,651 |
| Common stock issued in exchange for services     | 10,000,000                                                                                                          | 10,000                                                                          | -                                                                                                                                     | -                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 10,000  |
| Common stock issued in exchange for subsidiaries | 19,000,000                                                                                                          | 19,000                                                                          | -                                                                                                                                     | -
19,000 

Net loss

                -

            -

            -

  (55,148)

  (55,148) 

Balance at December 31, 2003

39,250,000 ========

$  39,250 =======

$  53,637 =======

$ (110,384) ========

$  (17,497) ========

 

See accompanying notes.

 

 

<Page> 4

**GUIDELINE CAPITAL, INC.(A Development State Enterprise)**

**Consolidated Statement of Cash Flows**

 Years ended December 31     2003                    2002   

Cumulative activity during development stage August 17, 2000 (inception) throughDec. 31, 2003

Cash flows from operating activities:

Net loss

$(55,148)

$ (2,386)

$(110,384))

Adjustment to reconcile net loss to net cash provided by operating activities:

Shares issued in exchange for services

10,000

-

61,250

Negative goodwill

19,000

-

19,000

Increase in accounts payable

    11,142

           -

    11,142

(15,006)

(2,386)

(18,992)

Cash flows from financing activities –

Expenses paid by stockholder

8,651

2,386

12,637

Advances from related parties

    6,600

            -

     6,600

   15,251

     2,386

   19,237

Cash at end of period

$      864

$          -

$      245

Supplemental disclosure of noncash investing and financing activities -

Common stock exchanged for subsidiaries

$   19,000

$          -

$  19,000

 

See accompanying notes.

 

<Page> 5

**GUIDELINE CAPITAL, INC**(A Development Stage Enterprise)Notes to Consolidated Financial StatementsDecember 31, 2003

1.             Summary of significant accounting policies

Company:  Guideline Capital, Inc. (the “Company”), was incorporated under the laws of the State of Nevada onAugust 17, 2000.  The Company is currently involved with seeking a company or companies that it can acquire or with whom itcan merge.

Basis of consolidation: The consolidated financial statements include the accounts of Guideline and its 100% ownedsubsidiaries On Guard Systems, Inc. (“On Guard”) since its acquisition on June 23, 2003 and The Arches Group, Inc. (the“Arches Group”) since its acquisition on July 24, 2003.  All intercompany accounts and transactions have beeneliminated.

Development stage enterprise:  Since inception, the Company has not commenced any formal business operations. The Company is considered to be in the development stage and therefore has adopted the accounting and reporting standards ofStatement of Financial Accounting Standards No. 7, “Accounting and Reporting by Development Stage Enterprises”.

Cash equivalents:  For purposes of the statement of cash flows, cash equivalents include all highly liquidinvestments purchased with original maturities of three months or less.

Marketing rights:  Marketing rights consist of a license to marketing electric energy products and will be amortizedon the straight-line method over the estimated useful life of the rights when marketing activities begin.

Impairment of long-lived assets: The Company assesses the recoverability of long-lived assets by determining whether theamortization of the asset’s balance over its remaining life can be recovered through projected undiscounted future cashflows.  The amount of impairment, if any, is measured based on fair value and charged to operations in the period in which theimpairment is determined by management.

Stock options and warrants:  The Company accounts for stock based compensation to employees using the intrinsicmethod of accounting.  The Company discloses pro forma net income and earnings per share as if the fair value method ofaccounting for stock based compensation to employees had been applied.

During 2003, the Company adopted SFAS 148 that amended SFAS 123 to provide alternative methods of transition for an entity thatvoluntarily changes to the fair value based method of accounting for stock-based employee compensation.  It also amended thedisclosure provisions of SFAS 123 requiring prominent disclosure about the effects on reported net income of an entity's accountingpolicy decisions with respect to stock-based employee compensation.  SFAS 148 also amended APB 28, “Interim FinancialReporting”, to require disclosure about those effects in interim

 

 

<Page> 6

**GUIDELINE CAPITAL, INC.**(A Development Stage Enterprise)Notes to Consolidated Financial StatementsDecember 31, 2003

1.             Summary of significant accounting policies

Stock options and warrants (continued):  financial information.  The adoption of SFAS 148 had no effect on theCompany's financial position or results of operations.

The Company accounts for stock options and warrants issued to non-employees for services using the fair value method ofaccounting.

Income taxes:  The Company files a consolidated tax return that includes Guideline and On Guard.  The ArchesGroup files a separate tax return.  The consolidated tax liability of Guideline and On Guard, determined without takingcredits into account, is allocated based on each company’s contribution to consolidated taxable income.  Tax credits areallocated to Guideline and On Guard on a pro rata basis equal to each company’s contribution to the consolidated tax creditsdetermined to be available each year.

Income taxes are provided on the liability method whereby deferred tax assets and liabilities are recognized for the expectedtax consequences of temporary differences between the tax bases and reported amounts of assets and liabilities.  Deferred taxassets and liabilities are computed using enacted tax rates expected to apply to taxable income in the years in which temporarydifferences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities from a change in taxrates is recognized in income in the period that includes the enactment date.  The Company provides a valuation allowance forcertain deferred tax assets if it is more likely than not that the Company will not realize tax assets through futureoperations.

Net loss per share:  Net loss per share is computed by dividing net loss by the weighted average number of sharesoutstanding during the period.  The weighted average number of shares outstanding was 23,976,027 for the year ended December31, 2003; 10,250,000 for the year ended December 31, 2002; and 14,269,075 for the cumulative activity during development stageAugust 17, 2000 (inception) through December 31, 2003.

Reporting comprehensive income (loss): The Company reports and displays comprehensive income (loss) and its components asseparate amounts in the financial statements with the same prominence as other financial statements.  Comprehensive income(loss) includes all changes in equity during the year that results from recognized transactions and other economic events otherthan transactions with owners.  There were no comprehensive income items to report for the years ended December 31, 2003 and2002 and for the period from August 17, 2000 (inception) through December 31, 2003.

 

<Page> 7

**GUIDELINE CAPITAL, INC.**(A Development Stage Enterprise)Notes to Consolidated Financial StatementsDecember 31, 2003

1.             Summary of significant accounting policies

Segment Reporting: The Company will begin to report information about operating segments and related disclosures aboutproducts and services, geographic areas and major customers when operations begin.  Operating segments are defined ascomponents of an enterprise for which separate financial information is available that is evaluated regularly by management indeciding how to allocate resources and in assessing performance.

Use of estimates:  The preparation of financial statements in conformity with U.S. generally accepted accountingprinciples requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities anddisclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues andexpenses during the reporting period.  Actual results could differ from those estimates.

2.             Business combinations

On June 23, 2003, Guideline acquired On Guard Systems, Inc. in a business combination accounted for as a reverse merger. The assets and liabilities of On Guard have been recorded at their net book value. On Guard is entering into an agreement with athird party to acquire an interest in security systems.  On Guard will provide state-of-the art commercial and industrialsecurity systems worldwide.

Guideline exchanged 1,000,000 shares of its common stock plus $100,000 to be paid for all of the outstanding shares of commonstock of On Guard.  Management of the Company estimated the value of the shares issued for On Guard at $1,000 ($.001 pershare) that represented the par value of Guideline’s common stock.  The Company recognized negative goodwill of $1,000during the year ended December 31, 2003 as a result of the transaction.

On July 24, 2003, Guideline acquired The Arches Group, Inc. (the “Arches Group”) in a business combination to beaccounted for as a reverse merger.  Arches Group owns 49% of Mar-Paul, Inc., a company who has certain marketing rights forproprietary electric energy products. Arches Group will perform marketing services under the license agreement.

Guideline exchanged 18,000,000 shares of its common stock for all of the outstanding shares of common stock of ArchesGroup.  Management of the Company estimated the value of the shares issued for Arches Group at $18,000 ($.001 per share) thatrepresented the par value of Guideline’s common stock.  The Company recognized negative goodwill of $18,000 during theyear ended December 31, 2003 as a result of the transaction.

<Page> 8

**GUIDELINE CAPITAL, INC.**(A Development Stage Enterprise)Notes to Consolidated Financial StatementsDecember 31, 2003

2.             Business combinations (continued)

Also under the exchange agreement, Guideline has the right to purchase for $10,000,000 a second license for marketing electricenergy products.

On Guard and the Arches Group has not yet commenced any formal operations and had no tangible assets as of the date of theiracquisitions.  A pro forma summary of consolidated financial position and results of operations as if On Guard and the ArchesGroup had been acquired as of the beginning of the periods reported would not be meaningful.

3.             Payable to related parties

Since inception related parties have paid expenses on behalf of the Company.  The advances are non-interest bearing and dueon demand; however, these individuals have agreed not to demand repayment until cash is available from a merger, capital stockexchange, asset acquisition, or other business combination, or from operations.

4.             Common stock

On June 23, 2003, the Board of Directors authorized the issuance of an aggregate of 10,000,000 shares of common stock of theCompany in exchange for professional services.  Management of the Company estimated the value of the shares issued at $10,000($.001 per share) that represented the par value of Guideline’s common stock.  The Company recorded professional feesexpense totaling $10,000 during the year ended December 31, 2003 as a result of this exchange.

Income taxesDeferred income taxes consisted of the following:

     December 31          2003                 2002   

Deferred tax asset – start-up and organizational costs

$   37,500

$  21,200

Valuation allowance

(37,500)

(21,200)

Net deferred income taxes

$            -

$           -

As a result of the Company’s continued losses and uncertainties surrounding the realization of the net operating losscarryforwards and recovery of organization costs, management has determined that the realization of deferred tax assets isuncertain.  Accordingly, a valuation allowance equal to the net deferred tax asset amount has been recorded as of December 31,2003 and 2002.

<Page> 9

**GUIDELINE CAPITAL, INC.**(A Development Stage Enterprise)Notes to Consolidated Financial StatementsDecember 31, 2003

5.             Income taxes (continued)

Reconciliation of income taxes computed at the Federal statutory rate of 34% to the provision for income taxes is asfollows:

   Year ended December 31     2003               2002    

Cumulative activity during development stage August 17, 2000 (inception) throughDec. 31, 2003

Tax as statutory rates

$(18,800))

$      (900)

$(27,500)

Change in deferred tax valuation allowance

  18,800

        900

    37,500

Provision for income taxes

 $         -

 $          -

 $          -

The Company has approximately $110,000 in Federal net operating losses that, if not utilized, expire through 2023.

The utilization of the net operating loss carryforwards could be limited due to restrictions imposed under Federal tax laws upona change in ownership.  The amount of the limitation, if any, has not been determined at this time.  A valuationallowance is provided when it is more likely than not that some portion or all of the deferred tax assets will not berealized.  As a result of the Company’s continued losses and uncertainties surrounding the realization of the netoperating loss carryforwards, management has determined that the realization of deferred tax assets is uncertain. Accordingly, a valuation allowance equal to the net deferred tax asset amount has been recorded as of December 31, 2003 and2002.

 

<Page> 10

ITEM 8.                  CHANGES IN &DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING &                               FINANCIAL DISCLOSURE

Accounting firm of Merdinger, Fruchter, Rosen and Corso, PC was replaced by Timothy L. Steers, Certified Public Accountant, LLCon August 19, 2002. During its most recent two fiscal years or any later interim period, the Company has  had no disagreementswith its certifying accountants on accounting or financial disclosures.

ITEM 8A.              CONTROLS AND PROCEDURES

The Company carried out an evaluation of the design and operation of its disclosure controls and procedures. Based on thisevaluation, our President and CEO concluded that the disclosure controls and procedures are effective for gathering, analyzing anddisclosing information the Company is required to disclose in reports filed under the Securities Exchange Act of 1934 within thetime periods specified in the SEC rules and forms.
PART III
ITEM 9.                  DIRECTORSAND  EXECUTIVE OFFICERS OF THE REGISTRANT

The Directors and Officers of the Company are as follows:

**Name**
Age
**Positions and Offices Held**

Ernest Joseph Wesson

70

President and Director

John Brownlee-Baker

67

Secretary and Director

William T. Wickett

64

Treasurer and Director

Ernest J. Wesson, President.  Born in Toronto, Ontario in 1934 and attended De La Salle College High School; Graduated withBachelor of Arts (Honors) degree from the University of Toronto, Ontario, Canada in 1958; Entered the Canadian Army on graduation(ROTC) in 1958; Served in Sinai Desert, as Reconnaissance Platoon Commander with the United Nations Emergency Force from February,1959 to February, 1960; Served in various military positions in Canada and attended Staff College, until assigned in 1969 to 1stBritish Corps, Northern Army Group, NATO in the Senior G-3 position; Returned to Canada in 1971 and was assigned as an instructorand course commander of Field Grade Officer training at the Combat Arms School; In 1974 appointed as Canadian Liaison Officer tothe United States Marine Corps at the Combat Development Center in Quantico, Virginia; Returned to Canada in 1977 and became SeniorAdministrative Officer to the Canadian Forces Reserves in Vancouver, British Columbia; Retired from the military in 1980 to becomean investment advisor with a Vancouver brokerage firm; In 1982 enrolled in the Canadian Army Reserves and commanded an armoredreconnaissance regiment until final retirement in 1989; In 1988, took a position with another Vancouver brokerage firm to exploreFar East investment opportunities; In 2001, retired from retail investment activities.

John Brownlee-Baker, Secretary.  Born in England in 1942, John joined the British Army at age 15, and served with the RoyalArtillery at home and abroad until reaching the rank of Warrant Officer 1st Class, the highest Non-commissioned rank inthe British Army .He completed a course in Industrial Engineering before immigrating to Canada in 1978.  He worked inIndustrial Engineering and as a work study analyst for Crane Canada and Farranti-Packard (Transformers) Ltd and accepted someconsulting projects until 1989 when he completed his Bachelor of Business Administration at Simon Fraser University.  In 1995,he completed his Master of Business Administration in International Management and became Instructor, Business Administration atCapilano College in Vancouver. He is Vice-Chair of the Department and Student Affairs Advisor, and he has also served as projectmanager and liaison officer for a number of international initiatives on behalf of the College.  On arrival in Canada, he wascommissioned as an officer in the Canadian Army Reserves and served in various regimental appointments with his Regiment inVancouver. He was promoted to Lieutenant-Colonel and became Commanding Officer. He subsequently served as the senior officer incharge of training establishments in Western Canada.

<Page> 7

William T. Wickett, Treasurer.  Born in Vancouver BC Canada in 1937 , attended Kitsilano High School and graduated fromVancouver Community College in 1978.  Enrolled in the Canadian Army Reserves in 1953 and served with the 15th FieldArtillery Regiment, becoming an officer in 1960 and serving in various Regimental positions until 1973 when he was promoted toLieutenant-Colonel and appointed Commanding Officer of the Regiment.  He held senior administrative and training appointmentsin the Area Headquarters until 1978 when he became the Commander of the Victoria Militia District. He subsequently was promoted toBrigadier General and served as the Commander of the Reserves in British Columbia.  He has remained active in support of themilitary in Canada, serving as President of the Royal Canadian Artillery Association and as an officer in the Royal United ServicesInstitute in Vancouver.  He was recognized for his dedication and support and was appointed by the Minister of NationalDefense to the role of Honorary Colonel of the 15th Field Artillery Regiment, which entails considerable liaison betweenall levels of the Defense structure.  In his civilian life he became an administrative officer in municipal affairs with theCity of Vancouver. In 1980 he entered the Life Insurance field, moving steadily through various levels of expertise, becoming LifeMarketing Manager for Commercial Union Life Assurance Company (CU).  He is a member of the Vancouver Chapter of Chartered LifeUnderwriters and Chartered Financial Consultants. He is now an independent Financial Planner and teaches courses for the industryin semi-retirement.

The Company’s Bylaws currently authorize up to 3 directors. Each director is elected for one year at the annual meeting ofstockholders and serves until the next annual meeting or until a successor is duly elected and qualified. Executive officers serveat the discretion of the Board of Directors. There are no family relationships among any of the directors and executiveofficers.

Code of Ethics

Effective as of January 1, 2004, the Board of Directors adopted a Code of Ethics for Senior Financial Officers. The Code ofEthics was adopted pursuant to the requirements of the Sarbanes-Oxley Act of 2002 and the rules and regulations of the Securitiesand Exchange Commission thereunder. A copy of the Code of Ethics will be made available upon request at no charge. Requests shouldbe directed in writing to the Company at 1600 N.E. 41st Ave., Portland, OR 97232.

ITEM 10.                EXECUTIVE COMPENSATION

During the last fiscal year, the Company’s officers and directors did not receive any salary, wage or other compensation.During the current fiscal year, the Company has no present plans to pay compensation to its officers and directors.

ITEM 11.                SECURITY OWNERSHIP OF CERTAINBENEFICIAL OWNERS &                               MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth each person known the Company, as of December 31, 2003, to be a beneficial owner of five percent(5%) or more its common stock, by directors individually, and by all directors and executive officers as a group. Each person hassole voting and investment power with respect to the shares shown.

<Page> 8

**Title of Class**

**Name of Beneficial Owner**

**Amount and Nature of Beneficial Owner**

**Percent of Class**

Common

Mona Qamar

4,300,000 direct

11 % 

Common

Common

Common

Common

All officers and directors as a group (3 persons)

* Less than one percent

Thomas R. Platfoot

Ernest J. Wesson

John Brownlee-Baker

William T. Wickett

12,500,000 direct

100,000

50,000

50,000

200,000

25 %

*

*

*

*

ITEM 12.                CERTAIN RELATIONSHIPS &RELATED TRANSACTIONS

There are no relationships or transactions to be reported.

ITEM 13.                EXHIBITS AND REPORTS ON FROM8-K

(a)           EXHIBITS.

**EXHIBIT NUMBER**

**DESCRIPTION**

3.1

3.2

10.1

10.2

31

32

* Incorporated by reference

Articles of Incorporation*

Bylaws*

Agreement between Guideline Capital, Inc. and On Guard Systems, Inc. dated June23, 2003*

Agreement between Guideline Capital, Inc. and The Arches Group, Inc dated July 24, 2003*

Rule 15d-14(a) Certification

Rule 1350 Certification

REPORTS ON FORM 8-K.  The following Form 8-K reports were filed during the year ending December 31, 2003 (are herebyincorporated by this reference):

October 22, 2003                  Item 1.    Changes in Control of Registrant;                                             Item 2.    Acquisition or Disposition of Assets;                                             Item 6.    Resignation of Registrant’s Directors;                                             Item 7.    Financial Statements, *Pro Form* Financial Information and Exhibits.

September 30, 2003              Item 5. Other Events andRequired FD Disclosures

August 19, 2003                   Item2. Acquisition or Disposition of Assets

August 11, 2003                   Item2. Acquisition or Disposition of Assets.

July 18,2003                       Item 1. Changes in Control of Registrant;                                             Item 2. Acquisition or Disposition of Assets;                                             Item 6. Resignations of Registrant’s of Directors

****

<Page> 9

**                                                                               SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused thisReport to be signed on its behalf by the undersigned thereunder duly authorized.

 

**GUIDELINE CAPITAL, INC. **

Dated:  June 21, 2004

By: /s/    Ernest J. Wesson              Ernest J. Wesson, President

I, Ernest J. Wesson, certify that:

1.             I have reviewed this annual report on Form 10K-SB ofGuideline Capital, Inc;

2.             Based on my kno0wledge, this annual report does notcontain any untrue statement of material fact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading with respect to the period covered by this annualreport;

3.             Based on my knowledge, the financial statements, andother financial information included in this annual report, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report;

4.             The registrant's other certifying officers and I areresponsible for establishing and maintaining disclosure controls and procedures ( as defined in Exchange Act Rules 13a-14 and15d-14) for the registrant and have:

a)             designed such disclosure controls and procedures toensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this annual report is being prepared;

b)            evaluated the effectiveness of the registrant's disclosurecontrols and procedures as of a date within 90 days prior to the filing date of this annual report (the "Evaluation Date"); and

c)             presented in this annual report our conclusions aboutthe effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;

5.             The registrant's other certifying officers and I havedisclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of the registrant's board ofdirectors ( or person performing the equivalent functions):

a)             all significant deficiencies in the design oroperation of internal controls which could adversely affect the registrant's ability to record, process, summarize and reportfinancial date and have identified for the registrant's auditors any material weaknesses in internal controls; and

b)            any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the registrant's internal controls; and

6.             The registrant's other certifying officers and I haveindicated in this annual report whether or not there are significant changes in internal controls or other factors that couldsignificantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions withregard to significant deficiencies and material weaknesses.

Dated:  June 21, 2004

By: /s/    Ernest J. Wesson              Ernest J. Wesson, President

**Statement of Chief Executive Officer RegardingFacts and Circumstances Relating to Exchange Act Filings**

I, Ernest J. Wesson, state and certify as follows:

The financial statements filed with the report on Form 10-KSB for the period ended December 31, 2003 fully comply with therequirements of Sections 13(a) and 15(d) of the Securities Exchange Act of 1934 and that the information contained in said periodicreport fairly presents, in all material respects, the financial condition and results of operations of Guideline Capital, Inc.

This Statement is submitted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Dated:  June 21, 2004

By: /s/    Ernest J. Wesson              Ernest J. Wesson, President |