0001477932-12-002730.txt : 20120807 0001477932-12-002730.hdr.sgml : 20120807 20120807124742 ACCESSION NUMBER: 0001477932-12-002730 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120630 FILED AS OF DATE: 20120807 DATE AS OF CHANGE: 20120807 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: 000-54606 FILM NUMBER: 121012272 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 envira_10q.htm FORM 10-Q envira_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 June 30, 2012
 
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 August 1, 2012 there were 24,190,850 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.
     10  
Item 3.  
Quantitative and Qualitative Disclosure about Market Risk
     13  
Item 4.  
Controls and Procedures.
     14  
           
 
PART II
        
           
Item 1.  
Legal Proceedings.
     15  
Item 2.  
Unregistered Sales of Equity Securities and Use of Proceeds.
     15  
Item 3.  
Defaults Upon Senior Securities
     15  
Item 4.
Mine Safety Disclosures.
     15  
Item 5.  
Other Information.
     15  
Item 6.  
Exhibits.
     16  
SIGNATURES     17  
 
 
2
 
 
ENVIRATRENDS, INC.
(A Development Stage Company)
BALANCE SHEETS
AS OF JUNE 30, 2012 AND SEPTEMBER 30, 2011
 
   
June 30,
    
September 30,
  
   
2012
    
2011
  
   
(Unaudited)
        
ASSETS
CURRENT ASSETS:
            
Cash
   $ 1,137       1,452  
Total current assets
     1,137       1,452  
                 
LONG TERM ASSETS:
                
Furniture and equipment, net accumulated depreciation of $3,045 and $1,942
     1,437       2,558  
                 
Total Assets
     2,574       4,010  
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
                
Accrued expenses
     7,031       11,151  
Accrued payroll due to shareholder
     196,733       123,623  
Due to affiliate
     64,184       64,184  
Due to shareholder
     399,917       262,487  
                 
TOTAL CURRENT LIABILITIES
     667,865       461,445  
                 
COMMITMENTS AND CONTINGENCIES
                
                 
STOCKHOLDERS' (DEFICIT):
                
Common stock, no par value, 5,000,000,000 shares authorized
                
24,190,850 and 24,189,850 shares issued and outstanding as of
                
June 30, 2012 and September 30, 2011, respectively
     230,297       230,197  
Deficit accumulated during development stage
     (895,588 )     (687,632 )
Total stockholders' equity (deficit)
     (665,291 )     (457,435 )
                 
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT
   $ 2,574       4,010  
 
The accompanying notes are an integral part of these financial statements.
 
 
3
 
 
ENVIRATRENDS, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
 
   
For the Three
Months Ended
    
For the Three
Months Ended
    
For the Nine
Months Ended
    
For the Nine
Months Ended
    
Cumulative From
June 22, 2009
(Date of Inception) To
  
   
June 30, 2012
    
June 30, 2011
    
June 30, 2012
    
June 30, 2011
    
June 30, 2012
  
   
(Unaudited)
    
(Unaudited)
    
(Unaudited)
    
(Unaudited)
    
(Unaudited)
  
                               
Net revenue
   $ -     $ -     $ -     $ -     $ -  
                                         
Expenses
     72,394       61,731       207,956       198,635       895,588  
                                         
Net loss
   $ (72,394 )   $ (61,731 )   $ (207,956 )   $ (198,635 )   $ (895,588 )
                                         
Net loss per common share - basic and diluted
   $ (0.00 )   $ (0.00 )   $ (0.01 )   $ (0.01 )        
                                         
Weighted average common equivalent shares outstanding - basic and diluted     24,190,850       24,189,850       24,190,248       24,189,850          
 
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 JUNE 30, 2012
 
   
Common Stock
    
Deficit
Accumulated
During
Development
    
Total
Stockholders'
Equity
  
   
Shares
    
Amount
    
Stage
    
(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 )
                                 
Issuance of 1,000 shares of common stock for cash; each share issued for $0.10 per share     1,000       100       -       100  
                                 
Net loss
     -       -       (207,956 )     (207,956 )
                                 
Balance, June 30, 2012 (Unaudited)
     24,190,850     $ 230,297     $ (895,588 )   $ (665,291 )
 
The accompanying notes are an integral part of these financial statements.
 
 
5
 

ENVIRATRENDS, INC
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
 
   
For the Nine
Months Ended
    
For the Nine
Months Ended
    
Cumulative
From June 22, 2009
(Date of Inception)
  
   
June 30, 2012
    
June 30, 2011
    
To June 30 2012
  
   
(Unaudited)
    
(Unaudited)
    
(Unaudited)
  
CASH FLOWS (TO) FROM OPERATING ACTIVITIES:
                  
Net loss
   $ (207,956 )   $ (198,635 )   $ (895,588 )
Adjustment to reconcile net loss to net cash used in operating activities
                        
Stock issued for services
     -       -       19,597  
Depreciation expense
     1,121       633       3,045  
Change in operating assets and liabilities:
                        
Accrued expenses
     (4,120 )     4,384       7,031  
Accrued payroll due to shareholder
     73,110       54,611       196,733  
                         
Net cash used in operating activities
     (137,845 )     (139,007 )     (669,182 )
                         
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
     -       799       64,184  
Change in due to shareholders
     137,430       77,964       399,917  
Issuance of common stock for cash
     100       -       210,700  
                         
Net cash provided by financing activities
     137,530       78,763       674,801  
                         
NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS
     (315 )     (61,726 )     1,137  
                         
CASH & CASH EQUIVALENTS, BEGINNING BALANCE
     1,452       -       -  
                         
CASH & CASH EQUIVALENTS, ENDING BALANCE
   $ 1,137     $ (61,726 )   $ 1,137  
                         
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
June 30, 2012
 
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 $895,588. Further, the Company has negative working capital of $666,728 as of June 30, 2012.  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.
 
 
7
 
 
EnviraTrends, Inc.
(A Development Stage Company)
Notes To Financial Statements
June 30, 2012

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.

NOTE 2 - STOCKHOLDER'S EQUITY

On March 13, 2012, the Company issued 1,000 shares for $0.10 per share to an investor.

The Company has the ability to issue up to 20,000,000 shares of no par value preferred stock.  As of June 30, 2012, there were no shares issued and outstanding.
 
 
8
 
 
EnviraTrends, Inc.
(A Development Stage Company)
Notes To Financial Statements
June 30, 2012

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 $6,677, $20,031 and $73,778 for the three and Nine months ended June 30, 2012 and 2011 and for the period June 22, 2009 (date of inception) to June 30, 2012, respectively.

From June 22, 2009 (date of inception) through June 30, 2012, 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 June 30, 2012 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 June 30, 2012 and September 30, 2011, the amount due to Mr. Haraburda is $596,650 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.
 
 
9
 
 
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.
 
 
10
 

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.

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 June 30, 2012 compared to Three Months Ended June 30, 2011

   
Three Months Ended June 30,
              
   
2012
    
2011
    
Change
  
                         
Operating revenues
   $ -     $ -     $ -       -  
                                 
Expenses
     72,394       61,731       10,663       17 %
                                 
Net loss
   $ (72,394 )   $ (61,731 )   $ (10,663 )     17 %
                                 
 
 
11
 
 
Expenses:  Expenses were $72,394 for the three months ended June 30, 2012, an increase of $10,663 or 17%, compared to $61,731 for the three months ended June 30, 2011.  The increase is due to an increase in payroll expenses and accounting fees.

Nine months Ended June 30, 2012 compared to Nine months Ended June 30, 2011

   
Nine Months Ended June 30,
              
   
2012
    
2011
    
Change
  
                         
Operating revenues
   $ -     $ -     $ -       -  
                                 
Expenses
     207,956       198,635       9,321       5 %
                                 
Net loss
   $ (207,956 )   $ (198,635 )   $ (9,321 )     5 %
                                 
 
Expenses:  Expenses were $207,956 for the Nine months ended June 30, 2012, an increase of $9,321 or 5%, compared to $198,635 for the Nine months ended June 30, 2011.  The increase is due to an increase 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 $210,700 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.

From inception, we have suffered from continuous losses with an accumulated deficit of $895,588 as of June 30, 2012. The continuation as a going concern through June 30, 2013 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.
 
 
12
 

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 $895,588.  As of June 30, 2012, the Company has negative working capital of $666,728.  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.
 
 
13
 

Item 4. 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 and principal financial officers 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 June 30, 2012 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 June 30, 2012, our disclosure controls and procedures are 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.

 
14
 
 
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.
 
On March 13, 2012, the Company issued 1,000 shares for $0.10 per share to one investor for aggregate consideration of $100 under Section 4(2) of the Securities Act of 1933.

We believed that Section 4(2) of the Securities Act of 1933 was available for each separate issuance transaction described above because:

 
o
None of these issuances involved underwriters, underwriting discounts or commissions.
 
o
Restrictive legends were and will be placed on all certificates issued as described above.
 
o
The distribution did not involve general solicitation or advertising.
 
o
The distributions were made only to investors who had a pre-existing relationship and who were sophisticated enough to evaluate the risks of the investment.

In connection with the above transactions, although some of the investors may have also been accredited, we provided the following to all investors:

 
o
Access to all our books and records.
 
o
Access to all material contracts and documents relating to our operations.
 
o
The opportunity to obtain any additional information, to the extent we possessed such information, necessary to verify the accuracy of the information to which the investors were given access.

Prospective investors were invited to review at our offices at any reasonable hour, after reasonable advance notice, any materials available to us concerning our business. Prospective Investors were also invited to visit our offices.
 
Item 3.  Defaults Upon Senior Securities
 
None.
 
Item 4.  Mine Safety Disclosures
 
Not applicable
 
Item 5.  Other Information.
 
None. 
 
 
15
 
 
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.
 
** XBRL (Extensible Business Reporting Language) 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.
 
 
16
 
 
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.

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
 
 
EnviraTrends, Inc.
  
       
Date: August 7, 2012
By:
/s/ Russell Haraburda
  
   
Russell Haraburda,
President,
  
   
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,
  
August 7, 2012
       
Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
    
 
 
17
 

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.
 
** XBRL (Extensible Business Reporting Language) 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.
 
18
 EX-31.1 2 envira_ex311.htm CERTIFICATION envira_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:   August 7, 2012
By:
/s/ Russell Haraburda
  
   
Russell Haraburda
  
   
Chief Executive Officer/Chief Financial Officer
  
EX-32.1 3 envira_ex321.htm CERTIFICATION envira_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 Annual Report on Form 10-Q for the quarter ended June 30, 2012 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:  August 7, 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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Actual results could differ from those estimates and assumptions.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting for income taxes pursuant to ASC Topic 740, &#147;Income Taxes.&#148; 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. 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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. 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Entity Filer Category 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 $3,045 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 24,190,850 and 24,189,850 shares issued and outstanding as of June 30, 2012 and September 30, 2011, respectively 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] Brginning Balance, Amount Brginning 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 Issuance of 1,000 shares of common stock for cash; each share issuedfor $0.10 per share, Amount Issuance of 1,000 shares of common stock for cash; each share issuedfor $0.10 per share, Shares Net loss 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 Notes to Financial Statements Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Note 2 - STOCKHOLDER'S EQUITY Note 3 - RELATED PARTY TRANSACTIONS Note 4 - INCOME TAXES Note 5 - DUE TO SHAREHOLDER Note 6 - SUBSEQUENT EVENTS Summary Of Significant Accounting Policies Policies Going-Concern Use of Estimates Cash and Cash Equivalents Revenue Recognition Income Taxes Basic and Diluted Net Loss per Share Stockholder’s Equity Recently Issued Accounting Pronouncements Summary Of Significant Accounting Policies Details Textual Development Stage Company and Going-Concern Working capital Deficit accumulated during the development stage Stockholders Equity Details Textual Issued shares to an investor Par Value of Shares issued to investor Authorized Preferred Share Capital (No Par Value) Preferred Stock issued and outstanding Related Party Transactions Detail Textual Rent expense Expiry Of Sublease Agreement Expenses Paid By related party (ImagiTrend) Schedule of Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits, by Title of Individual and by Type of Deferred Compensation [Table] Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] Deferred Bonus and Profit Sharing Plan by Title of Individual [Axis] Employment Agreement of compensation Unsecured, noninterest bearing loan Assets, Current Assets Liabilities, Current 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 Weighted Average Common Equivalent Shares Outstanding Basic And Diluted. Increase Decrease In Accrued Payroll Due To Shareholder. Change In Due To Affiliates. Change In Due To Shareholders. Furniture And Equipment Net. Deficit Accumulated During Development Stage. Issuance Of 10000000 Shares To Founder And President Valued At 0.001 Per Share Amount. Issuance Of 10000000 Shares To Founder And President Valued At 0.001 Per Share Shares. Issue 530000 Shares Of Common Stock For Cash Each Share Issued For 0.02 Per Share Amount. Issue 530000 Shares Of Common Stock For Cash Each Share Issued For 0.02 Per Share Shares. Issuance Of 10000000 Shares Of Common Stock For Cash Each Share Issued For 0.02 Per Share Amount. Issuance Of 10000000 Shares Of Common Stock For Cash Each Share Issued For 0.02 Per Share Shares. Issuance Of 3180000 Shares Of Common Stock For Product Rights To Related Party Amount. Issuance Of 3180000 Shares Of Common Stock For Product Rights To Related Party Shares. Issuance Of 274200 Shares Of Common Stock For Services Amount. Issuance Of 274200 Shares Of Common Stock For Services Shares Issuance Of 342750 Shares Of Common Stock For Compensation Amount. Issuance Of 342750 Shares Of Common Stock For Compensation Shares. Cancellation Of 137100 Shares Of Common Stock For Services Amount. Cancellation Of 137100 Shares Of Common Stock For Services Shares. Issuance Of 1000 Shares Of Common Stock For Cash Each Share Issued for 0.10 Per Share Amount. Issuance Of 1000 Shares Of Common Stock For Cash Each Share Issued for 0.10 Per Share Shares. Due To Shareholder. Working Capital. Expiry Of Sublease Agreement Date. 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RELATED PARTY TRANSACTIONS
 9 Months Ended
Jun. 30, 2012
Notes to Financial Statements  
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 $6,677, $20,031 and $73,778 for the three and Nine months ended June 30, 2012 and 2011 and for the period June 22, 2009 (date of inception) to June 30, 2012, respectively.

 

From June 22, 2009 (date of inception) through June 30, 2012, 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 June 30, 2012 and September 30, 2011 is $64,184, which is non interest bearing and unsecured.
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STOCKHOLDER'S EQUITY
 9 Months Ended
Jun. 30, 2012
Notes to Financial Statements  
Note 2 - STOCKHOLDER'S EQUITY

On March 13, 2012, the Company issued 1,000 shares for $0.10 per share to an investor.

 

The Company has the ability to issue up to 20,000,000 shares of no par value preferred stock.  As of June 30, 2012, there were no shares issued and outstanding.
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BALANCE SHEETS (USD $)
Jun. 30, 2012
Sep. 30, 2011
ASSETS    
Cash $ 1,137 $ 1,452
Total current assets 1,137 1,452
Furniture and equipment, net accumulated depreciation of $3,045 and $1,942 1,437 2,558
Total Assets 2,574 4,010
LIABILITIES AND STOCKHOLDERS' DEFICIT    
Accrued expenses 7,031 11,151
Accrued payroll due to shareholder 196,733 123,623
Due to affiliate 64,184 64,184
Due to shareholder 399,917 262,487
TOTAL CURRENT LIABILITIES 667,865 461,445
STOCKHOLDERS' (DEFICIT):    
Common stock, no par value, 5,000,000,000 shares authorized 24,190,850 and 24,189,850 shares issued and outstanding as of June 30, 2012 and September 30, 2011, respectively 230,297 230,197
Deficit accumulated during development stage (895,588) (687,632)
Total stockholders' equity (deficit) (665,291) (457,435)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 2,574 $ 4,010
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STATEMENTS OF CASH FLOWS (USD $)
 9 Months Ended 36 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
CASH FLOWS (TO) FROM OPERATING ACTIVITIES:      
Net loss $ (207,956) $ (198,635) $ (895,588)
Stock issued for services       19,597
Depreciation expense 1,121 633 3,045
Accrued expenses (4,120) 4,384 7,031
Accrued payroll due to shareholder 73,110 54,611 196,733
Net cash used in operating activities (137,845) (139,007) (669,182)
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    799 64,184
Change in due to shareholders 137,430 77,964 399,917
Issuance of common stock for cash 100    210,700
Net cash provided by financing activities 137,530 78,763 674,801
NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS (315) (61,726) 1,137
CASH & CASH EQUIVALENTS, BEGINNING BALANCE 1,452      
CASH & CASH EQUIVALENTS, ENDING BALANCE 1,137 (61,726) 1,137
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:      
Interest paid         
Income taxes paid         
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 9 Months Ended
Jun. 30, 2012
Notes to Financial Statements  
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 $895,588. Further, the Company has negative working capital of $666,728 as of June 30, 2012.  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 19 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS (Parenthetical) (USD $)
Jun. 30, 2012
Sep. 30, 2011
LONG TERM ASSETS:    
Furniture and equipment, net $ 3,045 $ 1,942
STOCKHOLDERS' (DEFICIT):    
Common stock, Par value $ 0 $ 0
Common stock, shares authorized 5,000,000,000 5,000,000,000
Common stock, shares issued 24,190,850 24,189,850
Common stock, shares outstanding 24,190,850 24,189,850
XML 20 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6
DUE TO SHAREHOLDER (Details Textual) (PresidentMember, USD $)
 9 Months Ended
Jun. 30, 2012
Sep. 30, 2011
PresidentMember
    
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]    
Employment Agreement of compensation $ 10,000  
Unsecured, noninterest bearing loan $ 596,650 $ 386,110
XML 21 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information
 9 Months Ended
Jun. 30, 2012
Aug. 01, 2012
Document And Entity Information    
Entity Registrant Name EnviraTrends, Inc  
Entity Central Index Key 0001479575  
Document Type 10-Q  
Document Period End Date Jun. 30, 2012  
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   24,190,850
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2012  
XML 22 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF OPERATIONS (USD $)
 3 Months Ended 9 Months Ended 36 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Income Statement [Abstract]          
Expenses $ 72,394 $ 61,731 $ 207,956 $ 198,635 $ 895,588
Net loss $ (72,394) $ (61,731) $ (207,956) $ (198,635) $ (895,588)
Net loss per common share - basic and diluted $ 0.00 $ 0.00 $ (0.01) $ (0.01)  
Weighted average common equivalent shares outstanding - basic and diluted 24,190,850 24,189,850 24,190,248 24,189,850  
XML 23 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUBSEQUENT EVENTS
 9 Months Ended
Jun. 30, 2012
Notes to Financial Statements  
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.
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DUE TO SHAREHOLDER
 9 Months Ended
Jun. 30, 2012
Notes to Financial Statements  
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 June 30, 2012 and September 30, 2011, the amount due to Mr. Haraburda is $596,650 and $386,110, respectively.
XML 25 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6
STOCKHOLDER'S EQUITY (Details Textual) (USD $)
Jun. 30, 2012
Mar. 13, 2012
Sep. 30, 2011
Stockholders Equity Details Textual      
Issued shares to an investor 24,190,850 1,000 24,189,850
Par Value of Shares issued to investor $ 0 $ 0.10 $ 0
Authorized Preferred Share Capital (No Par Value) 20,000,000    
Preferred Stock issued and outstanding 0    
XML 26 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 9 Months Ended
Jun. 30, 2012
Summary Of Significant Accounting Policies Policies  
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 $895,588. Further, the Company has negative working capital of $666,728 as of June 30, 2012. 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

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.
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)
Jun. 30, 2012
Sep. 30, 2011
Summary Of Significant Accounting Policies Details Textual    
Working capital $ (666,728)  
Deficit accumulated during the development stage $ 895,588 $ 687,632
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RELATED PARTY TRANSACTIONS (Detail Textual) (USD $)
 3 Months Ended 9 Months Ended 36 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Sep. 30, 2011
Related Party Transactions Detail Textual            
Rent expense $ 6,677 $ 6,677 $ 20,031 $ 20,031 $ 73,778  
Expiry Of Sublease Agreement     Dec. 31, 2009      
Expenses Paid By related party (ImagiTrend) $ 64,184   $ 64,184   $ 64,184 $ 64,184
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STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (USD $)
Common Stock
Deficit Accumulated During Development Stage
Total
Brginning Balance, Amount 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 20,600 (61,466) (40,866)
Ending Balance, Shares at Sep. 30, 2009 10,530,000    
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 0 0 0
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 230,197 (404,552) (174,355)
Ending Balance, Shares at Sep. 30, 2010 24,189,850    
Net loss   (283,080) (283,080)
Ending Balance, Amount at Sep. 30, 2011 230,197 (687,632) (457,435)
Brginning Balance, Shares at Sep. 30, 2011 24,189,850    
Issuance of 1,000 shares of common stock for cash; each share issuedfor $0.10 per share, Amount 100    100
Issuance of 1,000 shares of common stock for cash; each share issuedfor $0.10 per share, Shares 1,000    
Net loss   (207,956) (207,956)
Ending Balance, Amount at Jun. 30, 2012 $ 230,297 $ (895,588) $ (665,291)
Ending Balance, Shares at Jun. 30, 2012 24,190,850    
XML 30 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
INCOME TAXES
 9 Months Ended
Jun. 30, 2012
Notes to Financial Statements  
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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