Custom theme development


I want to make a custom theme from the ground up.

I have make all the necessary settings from the documentation and all works fine but here is where the trouble begins..

I don’t want to use the front page view which drupal give’s me so I disable it.

Right now I work with context module to create the front page but it doesn’t work as I have excepted…

Who is the best way to develop my theme?

Any recommendations?

Thanks for advance!

Drupal version: