0001477932-12-000457.txt : 20120216 0001477932-12-000457.hdr.sgml : 20120216 20120216151951 ACCESSION NUMBER: 0001477932-12-000457 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20111231 FILED AS OF DATE: 20120216 DATE AS OF CHANGE: 20120216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EnviraTrends, Inc CENTRAL INDEX KEY: 0001479575 STANDARD INDUSTRIAL CLASSIFICATION: GLASS, GLASSWARE, PRESSED OR BLOWN [3220] IRS NUMBER: 270566627 STATE OF INCORPORATION: WY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-164086 FILM NUMBER: 12619174 BUSINESS ADDRESS: STREET 1: 1900 MAIN STREET STREET 2: #312 CITY: SARASOTA STATE: FL ZIP: 34236 BUSINESS PHONE: 941 365 8835 MAIL ADDRESS: STREET 1: 1900 MAIN STREET STREET 2: #312 CITY: SARASOTA STATE: FL ZIP: 34236 FORMER COMPANY: FORMER CONFORMED NAME: ENVIRATRENDS INC DATE OF NAME CHANGE: 20091229 10-Q 1 enviratrends_10q.htm FORM 10-Q enviratrends_10q.htm


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q
 
x QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended  December 31, 2011
 
o TRANSITION REPORT UNDER  SECTION 13 OR 15(d) OF THE EXCHANGE ACT
 
For the transition period from _____________ to _____________

File No. 333-164086

ENVIRATRENDS, INC.
(Exact name of registrant as specified in its charter)

Wyoming
 
5900
 
27-0566627
(State or other jurisdiction of
incorporation or organization)
 
(Primary Standard
Industrial Classification
Code Number)
 
I.R.S. Employer Identification No.

1900 Main Street
Suite 312
Sarasota, FL
 
34236
(Address of principal executive offices)
 
(Zip Code)
 
Registrant’s telephone number:  941.365.8835
 
N/A
(Former name, former address and former three months, if changed since last report)

Check whether the issuer (1) 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 o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes  o     No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer
o
Accelerated filer
o
Non-accelerated filer
o
Smaller Reporting Company
x

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

As of February 15, 2012 there were 24,189,850 shares issued and outstanding of the registrant’s common stock.
 


 
 

 
 
TABLE OF CONTENTS
 
PART I
   
Item 1.
FINANCIAL INFORMATION
    3  
Item 2.
Management’s Discussion and Analysis or Plan of Operation.
    9  
Item 3.
Quantitative and Qualitative Disclosure about Market Risk
    11  
Item 4.
Controls and Procedures.
    11  
PART II
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.
(Removed and Reserved).
    12  
Item 5.
Other Information.
    12  
Item 6.
Exhibits.
    13  
SIGNATURES     14  
 
 
2

 
 
ENVIRATRENDS, INC.
 
(A Development Stage Company)
 
BALANCE SHEETS
 
AS OF DECEMBERS 31, 2011 AND SEPTEMBER 30, 2011
 
             
             
   
December 31,
   
September 30,
 
   
2011
   
2011
 
   
(Unaudited)
       
ASSETS
 
CURRENT ASSETS:
           
 Cash
  $ 82       1,452  
 Total current assets
    82       1,452  
                 
 LONG TERM ASSETS:
               
 Furniture and equipment, net accumulated depreciation of $2,301 and $1,942
    2,181       2,558  
                 
 Total Assets
    2,263       4,010  
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
 
                 
 CURRENT LIABILITIES:
               
 Accrued expenses
    13,377       11,151  
 Accrued payroll due to shareholder
    149,590       123,623  
 Due to affiliate
    64,184       64,184  
 Due to shareholder
    299,088       262,487  
 TOTAL CURRENT LIABILITIES
    526,239       461,445  
                 
 COMMITMENTS AND CONTINGENCIES
               
                 
 STOCKHOLDERS' (DEFICIT):
               
 Common stock, no par value, 5,000,000,000 shares authorized
               
 24,189,850 shares issued and outstanding as of
               
 December 31, 2011 and September 30, 2011
    230,197       230,197  
 Deficit accumulated during development stage
    (754,173 )     (687,632 )
 Total stockholders' equity (deficit)
    (523,976 )     (457,435 )
                 
 TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT
  $ 2,263       4,010  
 
The accompanying notes are an integral part of these financial statements.
 
 
3

 
 
ENVIRATRENDS, INC.
 
(A Development Stage Company)
 
STATEMENTS OF OPERATIONS
 
                   
               
Cumulative
 
               
From June 22, 2009
 
   
For the Three
Months Ended
   
For the Three
Months Ended
   
(Date of Inception) To
 
   
December 31, 2011
   
December 31, 2010
   
December 31, 2011
 
   
(Unaudited)
   
(Unaudited)
   
(Unaudited)
 
                   
Net revenue
  $ -     $ -     $ -  
                         
Expenses
    66,541       77,165       754,173  
                         
Net loss
  $ (66,541 )   $ (77,165 )   $ (754,173 )
                         
                         
Net loss per common share - basic and diluted
  $ (0.00 )   $ (0.00 )        
                         
Weighted average common equivalent
                       
shares outstanding - basic and diluted
    24,189,850       24,194,850          
 
The accompanying notes are an integral part of these financial statements.
 
 
4

 
 
ENVIRATRENDS, INC.
 
(A Development Stage Company)
 
STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT
 
FOR THE PERIOD FROM JUNE 22 , 2009 (DATE OF INCEPTION) TO DECEMBER 31, 2011
 
                         
                         
               
Deficit
       
               
Accumulated
       
               
During
   
Total
 
   
Common Stock
   
Development
   
Stockholders'
 
   
Shares
   
Amount
   
Stage
   
Equity (Deficit)
 
 Balance, June 22, 2009 (Inception)
    -     $ -     $ -     $ -  
                                 
Issuance of 10,000,000 shares to the founder and president valued
                               
at $0.001 per share
    10,000,000       10,000       -       10,000  
                                 
Issue 530,000 shares of common stock for cash; each share issued
                               
for $0.02 per share
    530,000       10,600       -       10,600  
                                 
Net loss
    -       -       (61,466 )     (61,466 )
                                 
 Balance, September 30, 2009
    10,530,000       20,600       (61,466 )     (40,866 )
                                 
Issuance of 10,000,000 shares of common stock for cash; each share issued
                               
for $0.02 per share
    10,000,000       200,000       -       200,000  
                                 
Issuance of 3,180,000 shares of common stock for product rights
                               
to a related party
    3,180,000       -       -       -  
                                 
Issuance of 274,200 shares of common stock for services
    274,200       5,484       -       5,484  
                                 
Issuance of 342,750 shares of common stock for compensation
    342,750       6,855       -       6,855  
                                 
Cancellation of 137,100 shares of common stock for services
    (137,100 )     (2,742 )     -       (2,742 )
                                 
Net loss
    -       -       (343,086 )     (343,086 )
                                 
 Balance, September 30, 2010
    24,189,850       230,197       (404,552 )     (174,355 )
                                 
Net loss
    -       -       (283,080 )     (283,080 )
                                 
 Balance, September 30, 2011
    24,189,850     $ 230,197     $ (687,632 )   $ (457,435 )
                                 
Net loss
    -       -       (66,541 )     (66,541 )
                                 
 Balance, December 31, 2011 (Unaudited)
    24,189,850     $ 230,197     $ (754,173 )   $ (523,976 )
 
The accompanying notes are an integral part of these financial statements.
 
 
5

 
 
ENVIRATRENDS, INC
 
(A Development Stage Company)
 
STATEMENTS OF CASH FLOWS
 
   
                   
               
Cumulative
 
               
From June 22, 2009
 
   
For the Three
   
For the Three
   
(Date of Inception)
 
   
Months Ended
December 31, 2011
   
Months Ended
December 31, 2010
   
To
December 31, 2011
 
   
(Unaudited)
   
(Unaudited)
   
(Unaudited)
 
CASH FLOWS (TO) FROM OPERATING ACTIVITIES:
                 
Net loss
  $ (66,541 )   $ (77,165 )   $ (754,173 )
Adjustment to reconcile net loss to net cash
                       
   used in operating activities
                       
Stock issued for services
    -       -       19,597  
Depreciation expense
    377       273       2,301  
Change in operating assets and liabilities:
                       
Accrued expenses
    2,226       (67 )     13,377  
Accrued payroll due to shareholder
    25,967       28,110       149,590  
Net cash used in operating activities
    (37,971 )     (48,849 )     (569,308 )
                         
CASH FLOWS FROM INVESTING ACTIVITIES
                       
Purchase of computer equipment
    -       (1,482 )     (4,482 )
Net cash used in investing activities
    -       (1,482 )     (4,482 )
                         
CASH FLOWS FROM FINANCING ACTIVITIES:
                       
Change in due to affiliates
    -       -       64,184  
Change in due to shareholders
    36,601       50,800       299,088  
Issuance of common stock for cash
    -       -       210,600  
Net cash provided by financing activities
    36,601       50,800       573,872  
                         
NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS
    (1,370 )     469       82  
                         
CASH & CASH EQUIVALENTS, BEGINNING BALANCE
    1,452       -       -  
                         
CASH & CASH EQUIVALENTS, ENDING BALANCE
  $ 82     $ 469     $ 82  
                         
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
                       
Interest paid
  $ -     $ -     $ -  
Income taxes paid
  $ -     $ -     $ -  
 
The accompanying notes are an integral part of these financial statements.
 
 
6

 
 
EnviraTrends, Inc.
(A Development Stage Company)
Notes To Financial Statements
December 31, 2011
 
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

History

EnviraTrends, Inc. (the “Company”), a development stage company, was organized in Wyoming on June 22, 2009. The Company is in the development stage as defined in Financial Accounting Standards Board Accounting Standards Codification (“ASC”) Topic 915, “Development Stage Entities.”  The Company is in the business of selling pet memorial products. The fiscal year end is September 30.

Development Stage Company and Going-Concern

The Company is in the development stage since planned principal activities have not commenced and the Company has not generated any revenue. In a development stage company, management devotes most of its activities to developing a market for its products and services. These financial statements have been prepared on a going-concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business.

The Company has a deficit accumulated during the development stage of $754,173. Further, the Company has negative working capital of $526,157 as of December 31, 2011.  These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

The continuation of the Company as a going-concern and the ability of the Company to emerge from the development stage is dependent upon the continued financial support from its stockholders, the ability of the Company to obtain necessary equity and debt financings to continue operations and to generate sustainable revenue. There is no guarantee that the Company will be able to raise adequate equity or debt financings or generate profitable operations.

Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions.

Cash and Cash Equivalents

For purposes of the statements of cash flows, EnviraTrends considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

EnviraTrends plans to recognize revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured.

Income Taxes

The Company uses the liability method of accounting for income taxes pursuant to ASC Topic 740, “Income Taxes.”  Under this method, deferred income taxes are recorded to reflect the tax consequences in future years of temporary differences between the tax basis of the assets and liabilities and their financial amounts at year-end.  The Company adopted the provisions of FASB ASC 740-10, Accounting for Uncertainty in Income Taxes - An interpretation of FASB Statement 109, (formerly FASB issued Interpretation 48 - FIN 48), on October 1, 2009.  FASB ASC 740-10-65 clarifies the accounting and disclosure requirements for uncertainty in tax positions, as defined.  It required a two-step approach to evaluate tax positions and determine if they should be recognized in the financial statements.  The two-step approach involves recognizing any tax positions that are “more likely than not” to occur and then measuring those positions to determine if they are recognizable in the financial statements.  Management regularly reviews and analyzes all tax positions and has determined that no aggressive tax positions have been taken.
 
 
7

 
 
EnviraTrends, Inc.
(A Development Stage Company)
Notes To Financial Statements
December 31, 2011

Basic and Diluted Net Loss per Share

Basic earnings per common share is computed based upon the weighted average number of common shares outstanding during the period. Diluted earnings per share consists of the weighted average number of common shares outstanding plus the dilutive effects of options and warrants calculated using the treasury stock method. In loss periods, dilutive common equivalent shares are excluded as the effect would be anti-dilutive.

Stockholder’s Equity

The Company records shares as issued when the obligation to issue has occurred and the subscriber has all the rights and duties of a stockholder.

Recently Issued Accounting Pronouncements

EnviraTrends does not expect the adoption of recently issued accounting pronouncements to have a material effect on its results of operations, financial position, or cash flows.

NOTE 2 - STOCKHOLDER'S EQUITY

There were no issuances of common stock for the three months ended December 31, 2011.

The Company has the ability to issue up to 20,000,000 shares of no par value preferred stock.  As of December 31, 2011, there were no shares issued and outstanding.

NOTE 3 – RELATED PARTY TRANSACTIONS

EnviraTrends subleases office space from an affiliate for $2,226 per month.  The sublease expired December 31, 2009 at which time the Company was able to continue on a month to month basis or be subject to the terms of a new master lease.  The Company has recorded rent expense of $6,676, 6,676 and 60,424 for the three months ended December 31, 2011 and 2010 and for the period June 22, 2009 (date of inception) to December 31, 2011, respectively.

From June 22, 2009 (date of inception) through December 31, 2011, ImagiTrend Group LLC, (“ImagiTrend”) of which the president and majority stockholder is managing member, paid certain expenses on behalf of the Company.  The amount due to ImagiTrend as of December 31, 2011 and September 30, 2011 is $64,184, which is non interest bearing and unsecured.

NOTE 4 – INCOME TAXES

EnviraTrends uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. During the current period, EnviraTrends incurred a net loss and therefore has no tax liability.

NOTE 5 – DUE TO SHAREHOLDER

On August 1, 2009, the Company entered into an employment agreement with Russell Haraburda, the Company’s President.  The agreement provides for a monthly salary of $10,000.  Russell has also loaned funds to the company as an unsecured, noninterest bearing loan.  As of December 31, 2011 and September 30, 2011, the amount due to Mr. Haraburda is $448,678 and $386,110, respectively.

NOTE 6 – SUBSEQUENT EVENTS

The Company has evaluated all subsequent events that occurred up to the time of the Company's issuance of its financial statements.
 
 
8

 
 
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operation
 
The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements and the related notes, and other financial information included in this Form 10-Q.

Our Management’s Discussion and Analysis contains not only statements that are historical facts, but also statements that are forward-looking.  Forward-looking statements are, by their very nature, uncertain and risky.  These risks and uncertainties include international, national, and local general economic and market conditions; our ability to sustain, manage, or forecast growth; our ability to successfully make and integrate acquisitions; new product development and introduction; existing government regulations and changes in, or the failure to comply with, government regulations; adverse publicity; competition; the loss of significant customers or suppliers; fluctuations and difficulty in forecasting operating results; change in business strategy or development plans; business disruptions; the ability to attract and retain qualified personnel; the ability to protect technology; the risk of foreign currency exchange rate; and other risks that might be detailed from time to time in our filings with the Securities and Exchange Commission.
 
Although the forward-looking statements in this Report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by them.  Consequently, and because forward-looking statements are inherently subject to risks and uncertainties, the actual results and outcomes may differ materially from the results and outcomes discussed in the forward-looking statements.  You are urged to carefully review and consider the various disclosures made by us in this report as we attempt to advise interested parties of the risks and factors that may affect our business, financial condition, and results of operations and prospects.

Plan of Operation

We have decided to focus our initial marketing efforts in China.  Since November 2010, we have been continuing to modify and develop our business plan, refocusing initially on the China market, as follows:

Sourcing Manufacturers

In order to secure a manufacturer for our products, on January 23, 2011, we entered into an agreement with a non-affiliated third party, Dragon Sino Limited, a Hong Kong corporation (“Consultant”), pursuant to which Consultant has agreed to render and perform the following services to us:
 
 
·
Identify various manufacturers in China capable of producing our Pet Memorial product at a reasonable price;
 
·
Assist us in negotiating a manufacturing contract with the manufacturer chosen;
 
·
Act as a liaison in the initial stages of the relationship between the manufacturer and us and to facilitate the process of manufacturing our product.
 
·
At our sole option, Consultant will serve as our ongoing agent and liaison with the manufacturer so long as us has a relationship with the manufacturer.
 
 
9

 
 
A detailed description of this Agreement is set forth in “Business,” above.

Developing a Marketing Program in China

On November 23, 2010, we entered into a Product Marketing Agreement with China Ventures Inc, (CV) a Nevada corporation with offices located at Sichuan, Chengdu 641001 Ren Min Nan Lu 4 duan 27 hao, Shang Ding Guoji 2 dong 1 danyuan 1015 (“CV” or “MiUSA).
 
Under the agreement CV/MiUSA will provide the following basic services:

 
·
MiUSA will translate Product documentation as necessary and label and assist through China Customs Clearance.  MiUSA will rely upon all information supplied by us for the label translation but will assume all liability for the accuracy of the translated label.
 
·
MiUSA will establish the Product in at least one brick-and-mortar retail destination.  The MiUSA Project will collect the residual inventory and invoiced amount due for us.
 
·
MiUSA will develop a Pet memorial street Team necessary to promote the USA produced Product through a sample program in locations adjacent to the key outlets and during optimal foot-traffic timing periods.
 
·
MiUSA, through surveys, will deliver the findings to us enabling us to expand, augment, adjust or abandoned the market.

 
·
MiUSA will introduce the Product to qualified distributors and sign a minimum of 5 (five) distributors for the Product distribution.
 
·
MiUSA will register/license the Product in China as a pet memorial product.  To acquire a registration/license is a minimum six months and maximum of eighteen months process. CV will not be responsible for the registration delay if us fails to provide the necessary documentation.
 
·
MiUSA will provide a private labeler to package and/or produce the Product domestically.  We are under no obligation to accept or use the private labeler.

A detailed description of this Agreement is set forth in “Business,” above.

As of the date of this report, manufacturing and distribution of our products by third parties has not commenced.  We have not sold any products as of the date of this report.

Results of Operations

Three Months Ended December 31, 2011 compared to Three Months Ended December 31, 2010
 
   
Three Months Ended December 31,
             
   
2011
   
2010
   
Change
 
                         
Operating revenues
  $ -     $ -     $ -       -  
                                 
Expenses
    66,541       77,165       (10,624 )     -14 %
                                 
Net loss
  $ (66,541 )   $ (77,165 )   $ 10,624       -14 %
 
Expenses:  Expenses were $66,541 for the three months ended December 31, 2011, a decrease of $10,624 or 14%, compared to $77,165 for the three months ended December 31, 2010.  The decrease is due to a decrease in payroll expenses and accounting fees.

Liquidity and Capital Resources

During the period June 22, 2009 (date of inception) through September 30 2011, we have raised $210,600 through the sale of our common stock, and an affiliate has provided $64,184 through the payment of certain expenses on our behalf.   All payments required under the Agreements with the Chinese companies described above to date have been made.  Until we generate operating revenue, the parties to these Agreements have agreed to accept a personal guarantee of payment in lieu of cash from Mr. Haraburda, our President and Director.  He has pledged a total of 50,000 shares common shares (40,000 shares to China Ventures and 10,000 shares to CV/MiUSA) as collateral for this guarantee. When all the obligations under each guarantee are satisfied, the companies will release 80% of the collateral to the Guarantor but retain the remainder.  Further, we intend to secure advances on orders in China which we will use to make payments necessary to manufacture the items to fulfill the order or, alternatively, factor the orders when received in order to generate the necessary funds to manufacture the products. Based upon the foregoing, we do not anticipate we will need any additional capital to implement our revised business plan, commence active marketing efforts, generate sales, manufacture products and generate revenues.

As of January 31, 2012 we have approximately $394 of cash in our bank account to fund our general overhead which will not be sufficient to fund such expenses until we generate revenues.
  
From inception, we have suffered from continuous losses with an accumulated deficit of $754,173 as of December 31, 2011. The continuation as a going concern through December 31, 2011 is dependent upon the continued financial support from our stockholders. Also, we are currently pursuing the additional financing for our operations. However, there is no assurance that we will be successful in securing sufficient funds to sustain the operations.
 
 
10

 

Going Concern

Our financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.  We are in the development stage and have not generated any revenues from operations and have incurred accumulated losses of $754,173.  As of December 31, 2011, the Company has negative working capital of $526,157.  These conditions raise substantial doubt about our ability to continue as a going concern.  We have issued stock to raise capital to fund current operations and believe that additional shares can be issued to fund operations until we begin generating revenue. We are in the process of contracting with suppliers to manufacture the product and have begun marking and advertising campaigns.  If we are unable to find a manufacturer, then we might have to cease operations unless a viable alternative is found. 

Critical Accounting Policies

Cash and Cash Equivalents

For purposes of the statements of cash flows, EnviraTrends considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

EnviraTrends plans to recognize revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured.
 
Off-Balance Sheet Arrangements

We have not entered into 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 and would be considered material to investors.
 
Item 3. Quantitative and Qualitative Disclosures About Market Risk
 
Not required.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

Evaluation of Disclosure Controls and Procedures

The Company has established disclosure controls and procedures to ensure that information required to be disclosed in this quarterly report on Form 10-Q was properly recorded, processed, summarized and reported within the time periods specified in the Commission's rules and forms.  The Company’s controls and procedures are designed to ensure that information required to be disclosed by the Company in the reports that it files or submits under the Act is accumulated and communicated to the Company’s management, including its principal executive/principal financial officer to allow timely decisions regarding required disclosure.

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) at December 31, 2011 based on the evaluation of these controls and procedures required by paragraph (b) of Rule 13a-15 or Rule 15d-15 under the Exchange Act.  This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer/Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer/Chief Financial Officer concluded that, at December 31, 2011, our disclosure controls and procedures are not effective.

Changes in Internal Controls Over Financial Reporting

There were no significant changes in our internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.
 
 
11

 
 
PART II — OTHER INFORMATION
 
Item 1.  Legal Proceedings.
 
None.
 
Item 1A. Risk Factors

Not applicable to smaller reporting companies.
 
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds.
 
None.
 
Item 3.  Defaults Upon Senior Securities
 
None.
 
Item 4. (Removed and Reserved).
 
Item 5.  Other Information.
 
None. 
 
 
12

 
 
Item 6.  Exhibits.
 
(a)  
Exhibits.
 
Exhibit No.
 
Document Description
     
31.1
 
CERTIFICATION of CEO/CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002.
     
32.1 *
 
CERTIFICATION of CEO/CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEYACT OF 2002
 
Exhibit 101 
 
Interactive data files formatted in XBRL (eXtensible Business Reporting Language): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Operations, (iii) the Consolidated Statements of Cash Flows, and (iv) the Notes to the Consolidated Financial Statements.**
           
     
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 Label Linkbase Document**
 
           
     
101.PRE
XBRL Taxonomy Extension Presentation Linkbase Document**
 
_______
*  This exhibit shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 of the Securities Exchange Act of 1934, whether made before or after the date hereof and irrespective of any general incorporation language in any filings.
 
 
13

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

EnviraTrends, Inc.
 
   
Name
     
Signature
By:
 
Russell Haraburda, President,
 
February 16, 2012
 
/s/ Russell Haraburda
   
Chief Executive Officer
and Principal Executive Officer
       
 
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated:

SIGNATURE
 
NAME
 
TITLE
 
DATE
/s/ Russell Haraburda
 
Russell Haraburda
 
President and Director,
 
February 16, 2012
       
Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
   
             
/s/ Roger Prasad
 
Roger Prasad
 
Director
  February 16, 2012
 
 
14

 
 
EXHIBIT INDEX
 
Exhibit No.
 
Document Description
     
31.1
 
CERTIFICATION of CEO/CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002.
     
32.1 *
 
CERTIFICATION of CEO/CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEYACT OF 2002
 
Exhibit 101 
 
Interactive data files formatted in XBRL (eXtensible Business Reporting Language): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Operations, (iii) the Consolidated Statements of Cash Flows, and (iv) the Notes to the Consolidated Financial Statements.**
           
     
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 Label Linkbase Document**
 
           
     
101.PRE
XBRL Taxonomy Extension Presentation Linkbase Document**
 
________
*  This exhibit shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 of the Securities Exchange Act of 1934, whether made before or after the date hereof and irrespective of any general incorporation language in any filings.
 
 15

EX-31.1 2 enviratrends_ex311.htm CERTIFICATION enviratrends_ex311.htm
EXHIBIT 31.1

CERTIFICATION

I, Russell Haraburda, certify that:

1. I have reviewed this report on Form 10-Q of Enviratrends, Inc.;

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. I am 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 this 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. 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 function):

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.

 
Enviratrends, Inc.
 
       
Dated:   February 16, 2012
By:
/s/ Russell Haraburda
 
   
Russell Haraburda
 
   
Chief Executive Officer/Chief Financial Officer
 
 
EX-32.1 3 enviratrends_ex321.htm CERTIFICATION enviratrends_ex321.htm
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
 
Pursuant to 18 U.S.C. § 1350, as adopted pursuant to Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned hereby certifies that the Quarterly Report on Form 10-Q for the quarter ended December 31, 2011 of Enviratrends, Inc. (the “Company”) fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 and that the information contained in such Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
 
 
Enviratrends, Inc.
 
       
Dated:  February 16, 2012
By:
/s/ Russell Haraburda
 
   
Russell Haraburda
 
   
Chief Executive Officer/Chief Financial Officer
 

 A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Enviratrends, Inc. and will be retained by Enviratrends, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

 

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Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS CURRENT ASSETS: Cash Total current assets LONG TERM ASSETS: Furniture and equipment, net accumulated depreciation of $2,301 and $1,942 Total Assets LIABILITIES AND STOCKHOLDERS' DEFICIT CURRENT LIABILITIES: Accrued expenses Accrued payroll due to shareholder Due to affiliate Due to shareholder TOTAL CURRENT LIABILITIES COMMITMENTS AND CONTINGENCIES STOCKHOLDERS' (DEFICIT): Common stock, no par value, 5,000,000,000 shares authorized 24,189,850 shares issued and outstanding as of December 31, 2011 and September 30, 2011 Deficit accumulated during development stage Total stockholders' equity (deficit) TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT Furniture and equipment, net Common stock, Par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] Net revenue Expenses Net loss Net loss per common share - basic and diluted Weighted average common equivalent shares outstanding - basic and diluted Statement [Table] Statement [Line Items] Beginning Balance, Amount Beginning Balance, Shares Issuance of 10,000,000 shares to the founder and president valued at $0.001 per share, Amount Issuance of 10,000,000 shares to the founder and president valued at $0.001 per share, Shares Issue 530,000 shares of common stock for cash; each share issued for $0.02 per share, Amount Issue 530,000 shares of common stock for cash; each share issued for $0.02 per share, Shares Issuance of 10,000,000 shares of common stock for cash; each share issued for $0.02 per share, Amount Issuance of 10,000,000 shares of common stock for cash; each share issued for $0.02 per share, Shares Issuance of 3,180,000 shares of common stock for product rights to a related party, Amount Issuance of 3,180,000 shares of common stock for product rights to a related party, Shares Issuance of 274,200 shares of common stock for services, Amount Issuance of 274,200 shares of common stock for services, Shares Issuance of 342,750 shares of common stock for compensation, Amount Issuance of 342,750 shares of common stock for compensation, Shares Cancellation of 137,100 shares of common stock for services, Amount Cancellation of 137,100 shares of common stock for services, Shares Ending Balance, Amount Ending Balance, Shares Statement of Cash Flows [Abstract] CASH FLOWS (TO) FROM OPERATING ACTIVITIES: Adjustment to reconcile net loss to net cash used in operating activities Stock issued for services Depreciation expense Change in operating assets and liabilities: Accrued expenses Accrued payroll due to shareholder Net cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES Purchase of computer equipment Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES: Change in due to affiliates Change in due to shareholders Issuance of common stock for cash Net cash provided by financing activities NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS CASH & CASH EQUIVALENTS, BEGINNING BALANCE CASH & CASH EQUIVALENTS, ENDING BALANCE SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Interest paid Income taxes paid Summary Of Significant Accounting Policies Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Stockholders' Equity Attributable to Parent [Abstract] Note 2. STOCKHOLDER'S EQUITY Related Party Transactions [Abstract] Note 3. RELATED PARTY TRANSACTIONS Income Taxes Note 4. INCOME TAXES Due To Shareholder Note 5. DUE TO SHAREHOLDER Subsequent Events [Abstract] Note 6. SUBSEQUENT EVENTS Assets, Current Assets Liabilities, Current Development Stage Enterprise, Deficit Accumulated During Development Stage Stockholders' Equity Attributable to Parent Liabilities and Equity Shares, Issued Increase (Decrease) in Accrued Liabilities IncreaseDecreaseInAccruedPayrollDueToShareholder Net Cash Provided by (Used in) Operating Activities Payments to Acquire Machinery and Equipment Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, at Carrying Value Custom Element Custom Element Custom Element Custom Element Custom Element EX-101.PRE 9 envira-20111231_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 10 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 11 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6
RELATED PARTY TRANSACTIONS
3 Months Ended
Dec. 31, 2011
Related Party Transactions [Abstract]  
Note 3. RELATED PARTY TRANSACTIONS

EnviraTrends subleases office space from an affiliate for $2,226 per month.  The sublease expired December 31, 2009 at which time the Company was able to continue on a month to month basis or be subject to the terms of a new master lease.  The Company has recorded rent expense of $6,676, 6,676 and 60,424 for the three months ended December 31, 2011 and 2010 and for the period June 22, 2009 (date of inception) to December 31, 2011, respectively.

 

From June 22, 2009 (date of inception) through December 31, 2011, ImagiTrend Group LLC, (“ImagiTrend”) of which the president and majority stockholder is managing member, paid certain expenses on behalf of the Company.  The amount due to ImagiTrend as of December 31, 2011 and September 30, 2011 is $64,184, which is non interest bearing and unsecured.

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STOCKHOLDER'S EQUITY
3 Months Ended
Dec. 31, 2011
STOCKHOLDERS' (DEFICIT):  
Note 2. STOCKHOLDER'S EQUITY

There were no issuances of common stock for the three months ended December 31, 2011.

 

The Company has the ability to issue up to 20,000,000 shares of no par value preferred stock.  As of December 31, 2011, there were no shares issued and outstanding.

XML 14 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS (USD $)
Dec. 31, 2011
Sep. 30, 2011
ASSETS    
Cash $ 82 $ 1,452
Total current assets 82 1,452
Furniture and equipment, net accumulated depreciation of $2,301 and $1,942 2,181 2,558
Total Assets 2,263 4,010
LIABILITIES AND STOCKHOLDERS' DEFICIT    
Accrued expenses 13,377 11,151
Accrued payroll due to shareholder 149,590 123,623
Due to affiliate 64,184 64,184
Due to shareholder 299,088 262,487
TOTAL CURRENT LIABILITIES 526,239 461,445
STOCKHOLDERS' (DEFICIT):    
Common stock, no par value, 5,000,000,000 shares authorized 24,189,850 shares issued and outstanding as of December 31, 2011 and September 30, 2011 230,197 230,197
Deficit accumulated during development stage (754,173) (687,632)
Total stockholders' equity (deficit) (523,976) (457,435)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 2,263 $ 4,010
XML 15 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended 30 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2011
CASH FLOWS (TO) FROM OPERATING ACTIVITIES:      
Net loss $ (66,541) $ (77,165) $ (754,173)
Stock issued for services       19,597
Depreciation expense 377 273 2,301
Change in operating assets and liabilities:      
Accrued expenses 2,226 (67) 13,377
Accrued payroll due to shareholder 25,967 28,110 149,590
Net cash used in operating activities (37,971) (48,849) (569,308)
CASH FLOWS FROM INVESTING ACTIVITIES      
Purchase of computer equipment    (1,482) (4,482)
Net cash used in investing activities    (1,482) (4,482)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Change in due to affiliates       64,184
Change in due to shareholders 36,601 50,800 299,088
Issuance of common stock for cash       210,600
Net cash provided by financing activities 36,601 50,800 573,872
NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS (1,370) 469 82
CASH & CASH EQUIVALENTS, BEGINNING BALANCE 1,452      
CASH & CASH EQUIVALENTS, ENDING BALANCE 82 469 82
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:      
Interest paid         
Income taxes paid         
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XML 17 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3 Months Ended
Dec. 31, 2011
Summary Of Significant Accounting Policies  
Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

History

 

EnviraTrends, Inc. (the “Company”), a development stage company, was organized in Wyoming on June 22, 2009. The Company is in the development stage as defined in Financial Accounting Standards Board Accounting Standards Codification (“ASC”) Topic 915, “Development Stage Entities.”  The Company is in the business of selling pet memorial products. The fiscal year end is September 30.

 

Development Stage Company and Going-Concern

 

The Company is in the development stage since planned principal activities have not commenced and the Company has not generated any revenue. In a development stage company, management devotes most of its activities to developing a market for its products and services. These financial statements have been prepared on a going-concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business.

 

The Company has a deficit accumulated during the development stage of $754,173. Further, the Company has negative working capital of $526,157 as of December 31, 2011.  These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

The continuation of the Company as a going-concern and the ability of the Company to emerge from the development stage is dependent upon the continued financial support from its stockholders, the ability of the Company to obtain necessary equity and debt financings to continue operations and to generate sustainable revenue. There is no guarantee that the Company will be able to raise adequate equity or debt financings or generate profitable operations.

 

Use of Estimates in the Preparation of Financial Statements

 

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions.

 

Cash and Cash Equivalents

 

For purposes of the statements of cash flows, EnviraTrends considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

 

Revenue Recognition

 

EnviraTrends plans to recognize revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured.

 

Income Taxes

 

The Company uses the liability method of accounting for income taxes pursuant to ASC Topic 740, “Income Taxes.”  Under this method, deferred income taxes are recorded to reflect the tax consequences in future years of temporary differences between the tax basis of the assets and liabilities and their financial amounts at year-end.  The Company adopted the provisions of FASB ASC 740-10, Accounting for Uncertainty in Income Taxes - An interpretation of FASB Statement 109, (formerly FASB issued Interpretation 48 - FIN 48), on October 1, 2009.  FASB ASC 740-10-65 clarifies the accounting and disclosure requirements for uncertainty in tax positions, as defined.  It required a two-step approach to evaluate tax positions and determine if they should be recognized in the financial statements.  The two-step approach involves recognizing any tax positions that are “more likely than not” to occur and then measuring those positions to determine if they are recognizable in the financial statements.  Management regularly reviews and analyzes all tax positions and has determined that no aggressive tax positions have been taken.


Basic and Diluted Net Loss per Share

 

Basic earnings per common share is computed based upon the weighted average number of common shares outstanding during the period. Diluted earnings per share consists of the weighted average number of common shares outstanding plus the dilutive effects of options and warrants calculated using the treasury stock method. In loss periods, dilutive common equivalent shares are excluded as the effect would be anti-dilutive.

 

Stockholder’s Equity

 

The Company records shares as issued when the obligation to issue has occurred and the subscriber has all the rights and duties of a stockholder.

 

Recently Issued Accounting Pronouncements

 

EnviraTrends does not expect the adoption of recently issued accounting pronouncements to have a material effect on its results of operations, financial position, or cash flows.

XML 18 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS (Parenthetical) (USD $)
Dec. 31, 2011
Sep. 30, 2011
LONG TERM ASSETS:    
Furniture and equipment, net $ 2,301 $ 1,942
STOCKHOLDERS' (DEFICIT):    
Common stock, Par value      
Common stock, shares authorized 5,000,000,000 5,000,000,000
Common stock, shares issued 24,189,850 24,189,850
Common stock, shares outstanding 24,189,850 24,189,850
XML 19 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information
3 Months Ended
Dec. 31, 2011
Feb. 15, 2012
Document And Entity Information    
Entity Registrant Name ENVIRATRENDS, INC.  
Entity Central Index Key 0001479575  
Document Type 10-Q  
Document Period End Date Dec. 31, 2011  
Amendment Flag false  
Current Fiscal Year End Date --09-30  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? Yes  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   24,189,850
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2012  
XML 20 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 30 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2011
Income Statement [Abstract]      
Net revenue         
Expenses 66,541 77,165 754,173
Net loss $ (66,541) $ (77,165) $ (754,173)
Net loss per common share - basic and diluted $ 0.00 $ 0.00  
Weighted average common equivalent shares outstanding - basic and diluted 24,189,850 24,194,850  
XML 21 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUBSEQUENT EVENTS
3 Months Ended
Dec. 31, 2011
Subsequent Events [Abstract]  
Note 6. SUBSEQUENT EVENTS

The Company has evaluated all subsequent events that occurred up to the time of the Company's issuance of its financial statements.

XML 22 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6
DUE TO SHAREHOLDER
3 Months Ended
Dec. 31, 2011
Due To Shareholder  
Note 5. DUE TO SHAREHOLDER

On August 1, 2009, the Company entered into an employment agreement with Russell Haraburda, the Company’s President.  The agreement provides for a monthly salary of $10,000.  Russell has also loaned funds to the company as an unsecured, noninterest bearing loan.  As of December 31, 2011 and September 30, 2011, the amount due to Mr. Haraburda is $448,678 and $386,110, respectively.

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STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (USD $)
Common Stock
Deficit Accumulated During Development Stage
Total
Beginning Balance, Amount at Jun. 21, 2009       
Beginning Balance, Shares at Jun. 21, 2009         
Issuance of 10,000,000 shares to the founder and president valued at $0.001 per share, Amount 10,000    10,000
Issuance of 10,000,000 shares to the founder and president valued at $0.001 per share, Shares 10,000,000    
Issue 530,000 shares of common stock for cash; each share issued for $0.02 per share, Amount 10,600    10,600
Issue 530,000 shares of common stock for cash; each share issued for $0.02 per share, Shares 530,000    
Net loss    (61,466) (61,466)
Ending Balance, Amount at Sep. 30, 2009 10,530,000    
Ending Balance, Shares at Sep. 30, 2009 20,600 (61,466) (40,866)
Issuance of 10,000,000 shares of common stock for cash; each share issued for $0.02 per share, Amount 200,000    200,000
Issuance of 10,000,000 shares of common stock for cash; each share issued for $0.02 per share, Shares 10,000,000    
Issuance of 3,180,000 shares of common stock for product rights to a related party, Amount         
Issuance of 3,180,000 shares of common stock for product rights to a related party, Shares 3,180,000    
Issuance of 274,200 shares of common stock for services, Amount 5,484    5,484
Issuance of 274,200 shares of common stock for services, Shares 274,200    
Issuance of 342,750 shares of common stock for compensation, Amount 6,855    6,855
Issuance of 342,750 shares of common stock for compensation, Shares 342,750    
Cancellation of 137,100 shares of common stock for services, Amount (2,742)    (2,742)
Cancellation of 137,100 shares of common stock for services, Shares (137,100)    
Net loss    (343,086) (343,086)
Ending Balance, Amount at Sep. 30, 2010 24,189,850    
Ending Balance, Shares at Sep. 30, 2010 230,197 (404,552) (174,355)
Net loss    (283,080) (283,080)
Ending Balance, Amount at Sep. 30, 2011 24,189,850   (457,435)
Ending Balance, Shares at Sep. 30, 2011 230,197 (687,632) (457,435)
Net loss   (66,541) (66,541)
Ending Balance, Amount at Dec. 31, 2011 $ 24,189,850 $ (754,173) $ (523,976)
Ending Balance, Shares at Dec. 31, 2011 230,197    
XML 25 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
INCOME TAXES
3 Months Ended
Dec. 31, 2011
Income Taxes  
Note 4. INCOME TAXES

EnviraTrends uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. During the current period, EnviraTrends incurred a net loss and therefore has no tax liability.

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