10Q 9-30-11

0001056520-11-000525.txt : 20111121 0001056520-11-000525.hdr.sgml : 20111121 20111121134211 ACCESSION NUMBER: 0001056520-11-000525 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20110930 FILED AS OF DATE: 20111121 DATE AS OF CHANGE: 20111121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREAT WALL BUILDERS LTD. CENTRAL INDEX KEY: 0001436624 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 711051037 STATE OF INCORPORATION: TX FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-153182 FILM NUMBER: 111218509 BUSINESS ADDRESS: STREET 1: 1177 SOUTH US HIGHWAY CITY: VERO BEACCH STATE: FL ZIP: 32962 BUSINESS PHONE: 206-337-8045 MAIL ADDRESS: STREET 1: 1177 SOUTH US HIGHWAY CITY: VERO BEACCH STATE: FL ZIP: 32962 FORMER COMPANY: FORMER CONFORMED NAME: Great Wall Builders Ltd., DATE OF NAME CHANGE: 20080603 10-Q 1 gwbu10q93010finalclean111811.htm 10Q 10Q 9-30-11

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

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

For the quarterly period ended September 30, 2011

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

Commission File No.333-153182

Great Wall Builders Ltd.,

(Exact name of registrant as specified in its charter)


Texas	71-1051037
(State or other jurisdiction	(I.R.S. Employer Identification No.)
of incorporation or organization)

1177 South US Highway

Vero Beach, FL 32962

(Address of principal executive offices)

(206) 337-8045

(Issuer's telephone number)

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

Indicate by check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated file

[ ]

Accelerated filer

[ ]

Non-accelerated filer

[ ]

Small Reporting company

[X]

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

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the most practicable date: 4,800,000 as of November 18, 2011.

GREAT WALL BUILDERS Ltd.

Form 10-Q Report Index


	Page No.
PART 1. FINANCIAL INFORMATION

Item 1. Financial Statements

Condensed Balance Sheets	2

Condensed Statements of Operations	3

Condensed Statements of Cash Flows	4

Notes to Condensed Financial Statements	5-8

Item 2. Management Discussion and Analysis of Financial Condition	9

Item 3. Quantitative and Qualitative Disclosures about Market Risk	11

Item 4. Control and Procedures	11

PART 11. OTHER INFORMATION

Item 1. Legal Proceedings	12

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	12

Item 3. Defaults Upon Senior Securities	12

Item 4. Submission of Matters to a Vote of Securities Holders	12

Item 5. Other Information	12

Item 6. Exhibit	12

Item 7. Signature	13

PART 1: FINANCIAL STATEMENTS

Great Wall Builders Ltd.

(A Development Stage Company)

September 30, 2011

(unaudited)

Index

Condensed Balance Sheets

Condensed Statements of Operations

Condensed Statements of Cash Flows

Notes to the Financial Statements

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Balance Sheets

(Expressed in U.S. dollars)


	September 30, 2011 (unaudited) $	June 30, 2011 $

ASSETS

Cash	–	271

Total current assets	–	271

Property	–	37,500

Total Assets	–	37,771

LIABILITIES

Current Liabilities

Accounts payable and accrued liabilities	8,617	–
Loan from shareholder (Note 5)	39,550	–
Due to related parties (Note 4)	–	248,057

Total Liabilities	48,167	248,057

STOCKHOLDERS’ DEFICIT

Preferred Stock
Authorized: 98,989,886 preferred shares with a par value of $0.0001 per share
None issued and outstanding	–	–

Common Stock
Authorized: 918,816,988 common shares with a par value of $0.0001 per share
Issued and outstanding: 4,800,000 common shares	480	480

Additional Paid-In Capital	63,020	63,020

Accumulated Deficit during the Development Stage	(111,667)	(273,786)

Total Stockholders’ Deficit	(48,167)	(210,286)

Total Liabilities and Stockholders’ Deficit	–	37,771

(The accompanying notes are an integral part of these financial statements)

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Statements of Operations

(Expressed in U.S. dollars)

(unaudited)


	For the Three Months Ended September 30, 2011 $	For the Three Months Ended September 30, 2010 $	Accumulated from the Period from November 3, 2007 (Date of Inception) to September 30, 2011 $

Revenues	–	–	61,860

Operating Expenses

General and administrative	11,438	2,950	55,986
Management fees	–	19,545	291,098

Total Operating Expenses	11,438	22,495	347,084

Net Loss before Other Income (Expense)	(11,438)	(22,495)	(285,224)

Other Income (Expense)

Gain on settlement of debt (Note 4)	173,557	–	173,557

Net Income (Loss)	162,119	(22,495)	(111,667)
Net Earnings (Loss) per Share – Basic and Diluted	0.03	(0.01)
Weighted Average Shares Outstanding – Basic and Diluted	4,800,000	4,800,000

(The accompanying notes are an integral part of these financial statements)

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Statements of Cash Flows

(Expressed in U.S. dollars)

(unaudited)


	For the Three Months Ended September 30, 2011 $	For the Three Months Ended September 30, 2010 $	Accumulated from the Period from November 3, 2007 (Date of Inception) to June 30, 2011 $
	For the Three Months Ended September 30, 2011 $	For the Three Months Ended September 30, 2010 $

Operating Activities

Net income (loss) for the year	162,119	(22,495)	(111,667)

Adjustments to net income (loss) relating to non-cash operating items:
Gain on settlement of debt	(173,557)	–	(173,557)

Changes in operating assets and liabilities:

Accounts payable and accrued liabilities	8,617	–	8,617

Net Cash Used In Operating Activities	(2,821)	(284)	(276,607)

Financing Activities:

Proceeds from issuance of common stock	–	–	26,000
Proceeds from loans from shareholders	39,550		39,550
Due to related parties	(37,000)	22,221	211,057

Net Cash Provided By Financing Activities	2,550	–	276,607

Decrease in Cash	(271)	(284)	–

Cash – Beginning of Year	271	580	–

Cash – End of Year	–	296	–


Supplemental Disclosures
		–
Interest paid	–	–	–
Income tax paid	–	–	–

Supplemental Schedule of Noncash Investing Activities:
Settlement of debt in transfer of properties	37,500

(The accompanying notes are an integral part of these financial statements)

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Notes to the Financial Statements

September 30, 2011

Nature of Operations and Continuance of Business

Great Wall Builders Ltd. (the “Company”) was incorporated in the State of Texas on November 3, 2007. The Company formerly provided homes with a solar integrated system in Texas, with the plans to expand to other parts of the United States and China. The Company has ceased those operations and is now a development stage company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, Development Stage Entities. The Company’s focus is towards identifying and pursuing the development of a new business plan and direction. No assurances can be given that the Company will be successful in identifying and developing a successful business plan.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at September 30, 2011, the Company has a working capital deficit of $48,167 and an accumulated deficit of $111,667. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounting Policies

Basis of Presentation

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is June 30.

b) Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Interim Financial Statements

These interim financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.

Cash and cash equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at September 30 and June 30, 2011, the Company had no cash equivalents.

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Notes to the Financial Statements

September 30, 2011

Summary of Significant Accounting Policies (continued)

Revenue recognition

The Company is in the development stage and has yet to realize revenues from operations. The Company will recognize revenue from the sales of its homes in accordance ASC 605, Revenue Recognition. Revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is assured.

Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at September 30 and June 30, 2011, there were no potentially dilutive securities.

g) Financial Instruments

Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and loan from shareholder. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Notes to the Financial Statements

September 30, 2011

Summary of Significant Accounting Policies (continued)

Recent Accounting Pronouncements

In January 2010, the FASB issued an amendment to ASC 820, Fair Value Measurements and Disclosure, to require reporting entities to separately disclose the amounts and business rationale for significant transfers in and out of Level 1 and Level 2 fair value measurements and separately present information regarding purchase, sale, issuance, and settlement of Level 3 fair value measures on a gross basis. This standard, for which the Company is currently assessing the impact, is effective for interim and annual reporting periods beginning after December 15, 2009 with the exception of disclosures regarding the purchase, sale, issuance, and settlement of Level 3 fair value measures which are effective for fiscal years beginning after December 15, 2010. The adoption of this standard did not have a significant impact on the Company’s financial statements.

In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2011-04, “Fair Value Measurements (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS” (“ASU 2011-04”). ASU 2011-04 redefines many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements to ensure consistency between U.S. GAAP and IFRS. ASU 2011-04 also expands the disclosures for fair value measurements that are estimated using significant unobservable (Level 3) inputs. The Company determines that the adoption of this standard will not materially expand its consolidated financial statement footnote disclosures.

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Property


	Cost $	Accumulated Amortization $	Disposal $	September 30, 2011 Net Carrying Value $	June 30, 2011 Net Carrying Value $

Residential property lots	37,500	–	(37,500)	–	37,500

Related Party Transactions

As at September 30, 2011, the Company owes $nil (June 30, 2011 - $248,057) to the former President and CEO of the Company. On August 2, 2011, the President and CEO of the Company and a director of the Company resigned. As part of the release and settlement agreement, the Company settled amounts owing of $248,057, with a final cash payment of $37,000, a transfer of title to three residential lots with a value of $37,500, resulting in a gain on settlement of debt of $173,557.

During the three months ended September 30, 2011, the Company incurred $nil (2010 - $19,545) in management fees to the President and CEO of the Company.

Loan from Shareholder

On August 3, 2011, the Company borrowed $39,550 from a shareholder. The Company used $37,000 from this financing to settle debt (Note 4). Under the terms of the loan, the amount owing is unsecured, non-interest bearing, and due on demand. As at September 30, 2011, the Company still owes $39,550.

GREAT WALL BUILDERS LTD.

(A Development Stage Company)

Notes to the Financial Statements

September 30, 2011

Subsequent Events

In preparing these condensed financial statements, the Company has evaluated events and transactions for potential recognition or disclose through November 18, 2011, the date the condensed financial statements were available to be issued.

Item 2: MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

COMPANY OVERVIEW AND BUSINESS OPERATIONS OVERVIEW

Great Wall Builders Ltd. (the “Company”) was incorporated in Texas on November 3, 2007, under the laws of the State of Texas to engage in any lawful corporate undertaking. The Company was previously engaged in developing a business plan to build affordable homes in the USA.

The Company decided prior to its fiscal year ended June 30, 2011, to redirect its business focus towards identifying and pursuing options regarding the development of a new business plan and direction. The Company is currently looking for ventures of merit for corporate participation as a means of enhancing stockholder value. This may involve sales of our equity or debt securities in merger or acquisition transactions. No such ventures have been identified as of the date of this quarterly report.

As of September 30, 2011, we had not generated any revenues. We have been issued an opinion by our auditor that raises substantial doubt about our ability to continue as a going concern based on our current financial position. Please refer to Note 1 of our financial statements.

RESULTS OF OPERATIONS

Working Capital


	M
	September 30,	June 30,
	2011 $	2011 $
Current Assets	-	271
Current Liabilities	48,167	248,057
Working Capital (Deficit)	(48,167)	(247,786)

Cash Flows



	Three months ended September 30, 2011 $	Three months ended September 30, 2010 $



Cash Flows from (used in) Operating Activities	(2,821)	(284)
Cash Flows from (used in) Financing Activities	2,550	-
Net Increase (decrease) in Cash During Period	(271)	(284)

Operating Revenues

We have not generated any revenues since inception.

Operating Expenses and Net Loss

Operating expenses for the three months ended September 30, 2011 were $11,438 compared with $22,495 for the three months ended September 30, 2010. The decrease is due to the fact that the Company did not have any management fees for the current year.

During the three months ended September 30, 2011, the Company recorded a net income of $162,119 compared with a net loss of $22,495 for the three months ended September 30, 2010. During the three month period ended September 30, 2011, the Company settled $248,057 of amounts owing to the former management of the Company in exchange for cash payment of $37,000 and three residential property lots in the value of $37,500, which resulted in a gain on settlement of debt of $173,557.

Liquidity and Capital Resources

As at September 30, 2011, the Company’s cash and total assets was $nil compared to cash and total assets of $271 as at June 30, 2011. The decrease in cash and total assets was due to the fact that the Company incurred operating expenditures during the year and repaid/settled related party debts with payment of cash.

As at September 30, 2011, the Company had total liabilities of $48,167 compared with total liabilities of $248,057 as at June 30, 2011. The decrease in total liabilities is attributed to the settlement of $248,057 of outstanding related party debt from former management with the payment and borrowing of $39,550 from a shareholder.

Cashflow from Operating Activities

During the three months ended September 30, 2011, the Company incurred $2,821 of cash flows for operating activities compared with $284 of cash flows for operating activities during the three months ended September 30, 2010. Overall use of cash for operating activities was consistent as the Company had limited operating activities in both periods.

Cashflow from Financing Activities

During the three months ended September 30, 2011, the Company received $2,550 from financing activities comprised of $39,550 from a shareholder loan offset by the payment of $37,000 to related parties.

PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds, advance from our officer and director, and further issuances of securities or debt. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances from our officer and director, and anticipated cash flow are expected to be adequate to fund our operations over the next 12 months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and advance from officer and director. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to:

(i) acquisition of businesses or assets; (ii) professional fees relating to such acquisitions; (iii) international and domestic travel expenses (iv) other expenses related to being a public company.

We intend to finance these expenses with further issuances of securities, advance from our officer and director and debt. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Quarterly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Item 3: QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

We are a small reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information.

Item 4: CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

In connection with the preparation of this quarterly report, an evaluation was carried out by the Company management, with the participation of the chief executive officer and the chief financial officer, of the effectiveness of the Company disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 ("Exchange Act") as of March 31, 2011. Disclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission rules and forms, and that such information is accumulated and communicated to management, including the chief executive officer and the chief financial officer, to allow timely decisions regarding required disclosures.

Based on that evaluation, the Company management concluded, as of the end of the period covered by this report, that the Company disclosure controls and procedures were effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Commission rules and forms, and such information was accumulated and communicated to management, including the chief executive officer and the chief financial officer, to allow timely decisions regarding required disclosures.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

Our management has evaluated whether any change in our internal control over financial reporting occurred during the last fiscal quarter. Based on that evaluation, management concluded that there has been no change in our internal control over financial reporting during the relevant period that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

Item 1: LEGAL PROCEEDINGS

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors of our voting securities are adverse to us or have a material interest adverse to us.

Item 2: UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

There were no unregistered sales of equity securities during the quarterly period ended September 30, 2011.

Item 3: DEFAULTS UPON SENIOR SECURITIES

None

Item 5: OTHER INFORMATION

None.

Item 6: EXHIBITS

Exhibit 31.

Certification of Peter Evan Bell pursuant to rule 13a-14a.

Exhibit 32

Certification of Peter Evan bell pursuant to U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS*

XBRL Instance Document

101.SCH*

XBRL Taxonomy Extension Schema Document

101.CAL*

XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF*

XBRL Taxonomy Extension Definition Linkbase Document

101.LAB*

XBRL Taxonomy Extension Definition Linkbase Document

101.PRE*

XBRL Taxonomy Extension Defition Linkbase Document

* XBRL Information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended and otherwise is not subject to liability under these sections.

SIGNATURES

In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Great Wall Builders Ltd.

/s/ Peter Evan Bell

By: Peter Evan Bell

Chief Executive Officer/Chief Financial Officer

November 18, 2011

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this Report has been signed below by the following persons on behalf of the Registrant and in the capacities indicated.

/s/ Peter Evan Bell

By Peter Evan Bell

Chief Executive Officer & Chief Financial Officer.

Date: November 18, 2011

EX-31 2 ex31gwbu10k93011.htm CERTIFICATION EX 31

Exhibit 31.1

CERTIFICATIONS

I, Peter Evan Bell, certify that:


	1.	I have reviewed this quarterly report of Great Wall Builders Ltd.;


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


	3.	Based on my knowledge, the financial statements, and other financial information included in this 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 report;


	4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:


	a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which the report is being prepared;


	b.	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;


	c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and


	d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and


	5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the


equivalent functions):


	a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and


	b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date: November 18, 2011	Signed:	*/s/ Peter Evan Bell*

	Name:	Peter Evan Bell
	Title:	Chief Executive Officer
		Chief Executive Office

EX-32 3 ex32gwbu93011.htm CERTIFICATION EX 32

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Peter Evan Bell, the Chief Financial Officer and Chief Executive Officer of Great Wall Builders Ltd. (the "Company") in compliance with 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, hereby certify that, the Company's Quarterly Report on Form 10-Q for the period ended September 30, 2011, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and fairly presents, in all material respects, the financial condition and results of operations of the Company.


Date: November 18, 2011	Signed:	*/s/ Peter Evan Bell*

	Name:	Peter Evan Bell
	Title:	Chief Financial Officer, Chief Executive Officer

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-22495

-111667

1.         Nature of Operations and Continuance of Business Great Wall Builders Ltd. (the Company) was incorporated in the State of Texas on November 3, 2007.  The Company formerly provided homes with a solar integrated system in Texas, with the plans to expand to other parts of the United States and China. The Company has ceased those operations  and is now a development stage company, as defined by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 915, Development Stage Entities. The Companys focus is towards identifying and pursuing the development of a new business plan and direction. No assurances can be given that the Company will be successful in identifying and developing a successful business plan. Going Concern These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at September 30, 2011, the Company has a working capital deficit of $48,167 and an accumulated deficit of $111,667. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Companys future operations. These factors raise substantial doubt regarding the Companys ability to continue as a going concern.  These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2.   Summary of Significant Accounting Policies a)   Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (US GAAP) and are expressed in U.S. dollars. The Companys fiscal year end is June 30. b)   Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Companys estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. c)   Interim Financial Statements <p style="TEXT-ALIGN:justify; MARGIN:8pt 0in 0pt 0.5in; tab-stops:.3in .5in .8in 1.05in 1.3in 1.55in 1.8in 2.05in 2.3in 2.55in 2.8in 3.05in 3.3in 3.55in 3.8in 4.05in 4.3in 4.55in 4.8in 5.05in 5.3in 5.55in 5.8in 6.05in 6.3in 6.55in">These interim financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Companys financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. d)   Cash and cash equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.  As at September 30 and June 30, 2011, the Company had no cash equivalents.   e)   Revenue recognition The Company is in the development stage and has yet to realize revenues from operations. The Company will recognize revenue from the sales of its homes in accordance ASC 605, Revenue Recognition. Revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is assured. f)    Basic and Diluted Net Loss per Share <p style="TEXT-ALIGN:justify; MARGIN:8pt 0in 6pt 35.3pt; tab-stops:35.35pt 35.4pt 53.0pt 70.8pt 88.6pt 106.45pt 124.2pt 142.1pt 159.9pt 177.7pt 195.55pt 213.3pt 231.2pt 249.0pt 266.8pt 284.65pt 4.2in 320.3pt 338.1pt 355.9pt 373.75pt 391.5pt 409.4pt 427.2pt 445.0pt 462.85pt">The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive.  As at September 30 and June 30, 2011, there were no potentially dilutive securities.  g)   Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instruments categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. <p style="TEXT-ALIGN:justify; MARGIN:8pt 0in 0pt 0.5in; tab-stops:.3in .55in .8in 1.05in 1.3in 1.55in 1.8in 2.05in 2.3in 2.55in 2.8in 3.05in 3.3in 3.55in 3.8in 4.05in 4.3in 4.55in 4.8in 5.05in 5.3in 5.55in 5.8in 6.05in 6.3in 6.55in">The Companys financial instruments consist principally of cash, accounts payable and accrued liabilities, and loan from shareholder. Pursuant to ASC 820, the fair value of our cash is determined based on Level 1 inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.   i)    Recent Accounting Pronouncements In January 2010, the FASB issued an amendment to ASC 820, Fair Value Measurements and Disclosure, to require reporting entities to separately disclose the amounts and business rationale for significant transfers in and out of Level 1 and Level 2 fair value measurements and separately present information regarding purchase, sale, issuance, and settlement of Level 3 fair value measures on a gross basis.  This standard, for which the Company is currently assessing the impact, is effective for interim and annual reporting periods beginning after December 15, 2009 with the exception of disclosures regarding the purchase, sale, issuance, and settlement of Level 3 fair value measures which are effective for fiscal years beginning after December 15, 2010.  The adoption of this standard did not have a significant impact on the Companys financial statements.     In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2011-04, Fair Value Measurements (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS (ASU 2011-04). ASU 2011-04 redefines many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements to ensure consistency between U.S. GAAP and IFRS. ASU 2011-04 also expands the disclosures for fair value measurements that are estimated using significant unobservable (Level 3) inputs. The Company determines that the adoption of this standard will not materially expand its consolidated financial statement footnote disclosures.   The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3.   Property <table width="606" style="MARGIN:auto auto auto 22.5pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="162" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:121.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="6" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="78" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:58.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom"> Cost $</td> <td width="6" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:67.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom"> Accumulated Amortization $</td> <td width="6" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="72" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:0.75in; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom"> Disposal $</td> <td width="6" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:67.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom"> September 30, 2011 Net Carrying Value $</td> <td width="6" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="84" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:63pt; PADDING-RIGHT:0in; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom"> June 30, 2011 Net Carrying Value $</td></tr> <tr style="HEIGHT:4.3pt"> <td width="162" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:121.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="6" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="78" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:58.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="6" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="90" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:67.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom">  </td> <td width="6" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="72" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:0.75in; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="6" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:67.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="6" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="84" style="BORDER-BOTTOM:#f0f0f0; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:63pt; PADDING-RIGHT:0in; HEIGHT:4.3pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td></tr> <tr style="HEIGHT:11.5pt"> <td width="162" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:121.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top"> Residential property lots</td> <td width="6" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="78" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:58.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top"> 37,500</td> <td width="6" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:67.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top"> </td> <td width="6" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="72" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:0.75in; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="bottom"> (37,500)</td> <td width="6" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:67.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top"> </td> <td width="6" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:4.5pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top">  </td> <td width="84" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#f0f0f0; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:0in; WIDTH:63pt; PADDING-RIGHT:0in; HEIGHT:11.5pt; BORDER-TOP:#f0f0f0; BORDER-RIGHT:#f0f0f0; PADDING-TOP:0in" valign="top"> 37,500</td></tr></table>

4.   Related Party Transactions <p style="TEXT-ALIGN:justify; TEXT-INDENT:-0.25in; MARGIN:0in 0in 8pt 0.5in; tab-stops:22.5pt .6in .9in 1.2in 1.5in 1.8in 2.1in 2.4in 2.7in 3.0in 3.3in 3.6in 3.9in 302.7pt 4.5in 4.8in 5.1in 5.4in 409.7pt 6.0in 6.3in 6.6in">a)   As at September 30, 2011, the Company owes $nil (June 30, 2011 - $248,057) to the former President and CEO of the Company. On August 2, 2011, the President and CEO of the Company and a director of the Company resigned.  As part of the release and settlement agreement, the Company settled amounts owing of $248,057, with a final cash payment of $37,000, a transfer of title to three residential lots with a value of $37,500, resulting in a gain on settlement of debt of $173,557.  <p style="TEXT-ALIGN:justify; TEXT-INDENT:-0.25in; MARGIN:0in 0in 8pt 0.5in; tab-stops:22.5pt .6in .9in 1.2in 1.5in 1.8in 2.1in 2.4in 2.7in 3.0in 3.3in 3.6in 3.9in 302.7pt 4.5in 4.8in 5.1in 5.4in 409.7pt 6.0in 6.3in 6.6in">b)   During the three months ended September 30, 2011, the Company incurred $nil (2010 - $19,545) in management fees to the President and CEO of the Company.

5.   Loan from Shareholder On August 3, 2011, the Company borrowed $39,550 from a shareholder. The Company used $37,000 from this financing to settle debt (Note 4). Under the terms of the loan, the amount owing is unsecured, non-interest bearing, and due on demand. As at September 30, 2011, the Company still owes $39,550.

6.   Subsequent Events In preparing these condensed financial statements, the Company has evaluated events and transactions for potential recognition or disclose through November 18, 2011, the date the condensed financial statements were available to be issued.

0001436624 2011-07-01 2011-09-30 0001436624 2011-09-30 0001436624 2011-06-30 0001436624 2010-07-01 2010-09-30 0001436624 2007-11-03 2011-09-30 0001436624 2010-09-30 0001436624 2007-11-03 2011-06-30 0001436624 2010-06-30 iso4217:USD shares iso4217:USD shares Preferred shares Authorized: 98,989,886 preferred shares with a par value of $0.0001 per share; none issued and outstanding Authorized: 918,816,988 common shares with a par value of $0.0001 per share Issued and outstanding: 4,800,000 common shares

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Subsequent Events	3 Months Ended
Sep. 30, 2011
Subsequent Events [Abstract]
Subsequent Events [Text Block]	6. Subsequent Events In preparing these condensed financial statements, the Company has evaluated events and transactions for potential recognition or disclose through November 18, 2011, the date the condensed financial statements were available to be issued.

Subsequent Events

3 Months Ended

Sep. 30, 2011

Subsequent Events [Abstract]

Subsequent Events [Text Block]

6. Subsequent Events

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Related Party Disclosures	3 Months Ended
Sep. 30, 2011
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	4. Related Party Transactions a) As at September 30, 2011, the Company owes $nil (June 30, 2011 - $248,057) to the former President and CEO of the Company. On August 2, 2011, the President and CEO of the Company and a director of the Company resigned. As part of the release and settlement agreement, the Company settled amounts owing of $248,057, with a final cash payment of $37,000, a transfer of title to three residential lots with a value of $37,500, resulting in a gain on settlement of debt of $173,557. b) During the three months ended September 30, 2011, the Company incurred $nil (2010 - $19,545) in management fees to the President and CEO of the Company.

Related Party Disclosures

3 Months Ended

Sep. 30, 2011

4. Related Party Transactions

a) As at September 30, 2011, the Company owes $nil (June 30, 2011 - $248,057) to the former President and CEO of the Company. On August 2, 2011, the President and CEO of the Company and a director of the Company resigned. As part of the release and settlement agreement, the Company settled amounts owing of $248,057, with a final cash payment of $37,000, a transfer of title to three residential lots with a value of $37,500, resulting in a gain on settlement of debt of $173,557.

b) During the three months ended September 30, 2011, the Company incurred $nil (2010 - $19,545) in management fees to the President and CEO of the Company.

- Definition

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

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

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-Number 210

-Article 3A

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

XML 14 R2.htm IDEA: XBRL DOCUMENT

Balance Sheet (USD $)

Sep. 30, 2011

Jun. 30, 2011

ASSETS

$ 271

271

37,500

37,771

Accounts payable and accrued liabilities

8,617

Loan from shareholder (Note 5)

39,550

Due to related parties (Note 4)

248,057

Total Liabilities

48,167

248,057

Preferred stock par value of $0.0001 per share

^[1]

Common stock, par value of $0.0001

$ 480

^[2]

$ 480

^[2]

Additional Paid-In Capital

63,020

Accumulated Deficit during the Development Stage

(111,667)

(273,786)

Total Stockholders' Deficit

(48,167)

(210,286)

Total Liabilities and Stockholders' Deficit

$ 37,771

[1]	Preferred shares Authorized: 98,989,886 preferred shares with a par value of $0.0001 per share; none issued and outstanding
[2]	Authorized: 918,816,988 common shares with a par value of $0.0001 per share Issued and outstanding: 4,800,000 common shares

XML 15 R6.htm IDEA: XBRL DOCUMENT

Property, Plant, and Equipment

3 Months Ended

Sep. 30, 2011

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

3. Property

Cost

Accumulated Amortization

Disposal

September 30, 2011

Net Carrying Value

June 30,

2011

Net Carrying Value

Residential property lots

37,500

–

(37,500)

–

37,500

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

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Debt

3 Months Ended

Sep. 30, 2011

Short-term Debt [Text Block]

5. Loan from Shareholder

XML 18 R3.htm IDEA: XBRL DOCUMENT

Statements of Operations (USD $)	3 Months Ended		44 Months Ended	47 Months Ended
Statements of Operations (USD $)	Sep. 30, 2011	Sep. 30, 2010	Jun. 30, 2011	Sep. 30, 2011
REVENUES
Revenues				$ 61,860
General and administrative	11,438	2,950		55,986
Management fees		19,545		291,098
Total Operating Expenses	11,438	22,495		347,084
Net Loss before Other Income (Expense)	(11,438)	(22,495)	(111,667)	(285,224)
Gain on settlement of debt (Note 4	(173,557)		(173,557)	173,557
Net Income (Loss)	$ 162,119	$ (22,495)		$ (111,667)
Net Earnings (Loss) per Share - Basic and Diluted	$ 0.03	$ (0.01)
Weighted Average Shares Outstanding - Basic and Diluted	4,800,000	4,800,000		4,800,000

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Document and Entity Information	3 Months Ended
Document and Entity Information	Sep. 30, 2011
Document and Entity Information
Entity Registrant Name	Great Wall Builders Ltd.
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Entity Central Index Key	0001436624
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding	4,800,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1

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Statements of Cash Flows (USD $)	3 Months Ended		44 Months Ended
Statements of Cash Flows (USD $)	Sep. 30, 2011	Sep. 30, 2010	Jun. 30, 2011
Operating Activities
Net income (loss) for the year	$ 162,119	$ (22,495)	$ (111,667)
Gain on settlement of debt	(173,557)		(173,557)
Increase Accounts payable and accrued liabilities	8,617		8,617
Net Cash Used In Operating Activities	(2,821)	(284)	(276,607)
Proceeds from issuance of common stock			26,000
Proceeds from loans from shareholders	39,550	39,550
Due to related parties	(37,000)	22,221	211,057
Net Cash Provided By Financing Activities	2,550		276,607
Decrease in Cash	(271)	(284)
Cash - Beginning of Year	271	580
Cash - End of Year		296	271
Settlement of debt in transfer of properties	$ 37,500

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Accounting Policies	3 Months Ended
Accounting Policies	Sep. 30, 2011
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies a) Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is June 30. b) Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. c) Interim Financial Statements These interim financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. d) Cash and cash equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at September 30 and June 30, 2011, the Company had no cash equivalents. e) Revenue recognition The Company is in the development stage and has yet to realize revenues from operations. The Company will recognize revenue from the sales of its homes in accordance ASC 605, Revenue Recognition. Revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is assured. f) Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at September 30 and June 30, 2011, there were no potentially dilutive securities. g) Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and loan from shareholder. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. i) Recent Accounting Pronouncements In January 2010, the FASB issued an amendment to ASC 820, Fair Value Measurements and Disclosure, to require reporting entities to separately disclose the amounts and business rationale for significant transfers in and out of Level 1 and Level 2 fair value measurements and separately present information regarding purchase, sale, issuance, and settlement of Level 3 fair value measures on a gross basis. This standard, for which the Company is currently assessing the impact, is effective for interim and annual reporting periods beginning after December 15, 2009 with the exception of disclosures regarding the purchase, sale, issuance, and settlement of Level 3 fair value measures which are effective for fiscal years beginning after December 15, 2010. The adoption of this standard did not have a significant impact on the Company’s financial statements. In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2011-04, “Fair Value Measurements (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS” (“ASU 2011-04”). ASU 2011-04 redefines many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements to ensure consistency between U.S. GAAP and IFRS. ASU 2011-04 also expands the disclosures for fair value measurements that are estimated using significant unobservable (Level 3) inputs. The Company determines that the adoption of this standard will not materially expand its consolidated financial statement footnote disclosures. The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Business Description and Basis of Presentation [Text Block]	1. Nature of Operations and Continuance of Business Great Wall Builders Ltd. (the “Company”) was incorporated in the State of Texas on November 3, 2007. The Company formerly provided homes with a solar integrated system in Texas, with the plans to expand to other parts of the United States and China. The Company has ceased those operations and is now a development stage company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, Development Stage Entities. The Company’s focus is towards identifying and pursuing the development of a new business plan and direction. No assurances can be given that the Company will be successful in identifying and developing a successful business plan. Going Concern These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at September 30, 2011, the Company has a working capital deficit of $48,167 and an accumulated deficit of $111,667. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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