0001165527-14-000219.txt : 20140414 0001165527-14-000219.hdr.sgml : 20140414 20140414151122 ACCESSION NUMBER: 0001165527-14-000219 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20140228 FILED AS OF DATE: 20140414 DATE AS OF CHANGE: 20140414 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Webfolio Inc. CENTRAL INDEX KEY: 0001536643 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 990370768 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-182970 FILM NUMBER: 14762415 BUSINESS ADDRESS: STREET 1: VILLA 210, PERLA MARINA COMPLEX STREET 2: CARRETERRASOSUA ? CABARETE CITY: PUERTO PLAZA STATE: G8 ZIP: 00000 BUSINESS PHONE: 829-838-8808 MAIL ADDRESS: STREET 1: VILLA 210, PERLA MARINA COMPLEX STREET 2: CARRETERRASOSUA ? CABARETE CITY: PUERTO PLAZA STATE: G8 ZIP: 00000 10-Q 1 g7362.txt 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 FEBRUARY 28, 2014 Commission file number 333-182970 WEBFOLIO INC. (Exact name of registrant as specified in its charter) Delaware (State or other jurisdiction of incorporation or organization) Villa 210, Perla Marina Complex Carretera Sosua - Cabarete Cabarete, Puerto Plata Republica Dominicana, 57000 web.folio@yahoo.com (Address of principal executive offices, including zip code) (860) 331-8186 (Telephone number, including area code) 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 last 90 days. YES [X] NO [ ] 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 (ss.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 [X] NO [ ] 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," "non-accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act. Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] 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 [ X ] NO [ ] State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 6,000,000 shares as of April 9, 2014 ITEM 1. FINANCIAL STATEMENTS WEBFOLIO, INC (A Development Stage Company) Balance Sheets --------------------------------------------------------------------------------
February 28, May 31, 2014 2013 -------- -------- (Unaudited) ASSETS CURRENT ASSETS Cash and cash equivalents $ 7,567 $ 6,410 -------- -------- TOTAL CURRENT ASSETS 7,567 6,410 -------- -------- TOTAL ASSETS $ 7,567 $ 6,410 ======== ======== LIABILITIES & STOCKHOLDERS' EQUITY(DEFICIT) CURRENT LIABILITIES Accounts payable $ 994 $ 780 Loan from shareholder 11,588 5,088 -------- -------- TOTAL CURRENT LIABILITIES 12,582 5,868 -------- -------- TOTAL LIABILITIES 12,582 5,868 -------- -------- STOCKHOLDERS' EQUITY (DEFICIT) 130,000,000 common shares at par value of $0.0001 Common stock, ($0.001 par value, 75,000,000 shares authorized; 6,000,000 shares issued and outstanding at February 28, 2014 and 5,000,000 at May 31, 2013 respectively 600 500 Additional paid-in capital 19,400 9,500 Deficit accumulated during the development stage (25,015) (9,458) -------- -------- TOTAL STOCKHOLDERS' EQUITY (DEFICIT) (5,015) 542 -------- -------- TOTAL LIABILITITES & STOCKHOLDERS' EQUITY (DEFICIT) $ 7,567 $ 6,410 ======== ========
See Notes to Financial Statements 2 WEFOLIO, INC. (A Development Stage Company) Statements of Operations (Unaudited) --------------------------------------------------------------------------------
Inception Three Months Three Months Nine Months Nine Months May 16, 2011 Ended Ended Ended Ended Through February 28, February 28, February 28, February 28, February 28, 2014 2013 2014 2013 2014 ---------- ---------- ---------- ---------- ---------- REVENUES Revenues $ -- $ -- $ -- $ -- $ -- ---------- ---------- ---------- ---------- ---------- TOTAL REVENUES -- -- -- OPERATING COSTS Professional expenses 2,005 500 10,250 2,250 13,000 General and Administative 1,639 1,930 5,307 3,905 11,708 ---------- ---------- ---------- ---------- ---------- TOTAL OPERATING COSTS 3,644 2,430 15,557 6,155 24,708 ---------- ---------- ---------- ---------- ---------- OTHER INCOME AND EXPENSE Exchange gain (loss) -- (1) -- (137) (307) ---------- ---------- ---------- ---------- ---------- TOTAL OTHER INCOME AND EXPENSE -- (1) -- (137) (307) ---------- ---------- ---------- ---------- ---------- NET INCOME (LOSS) $ (3,644) $ (2,431) $ (15,557) $ (6,292) $ (25,015) ========== ========== ========== ========== ========== BASIC EARNINGS PER SHARE $ (0.00) $ (0.00) $ (0.00) $ (0.00) ========== ========== ========== ========== WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 5,788,889 5,000,000 5,260,073 5,000,000 ========== ========== ========== ==========
See Notes to Financial Statements 3 WEBFOLIO, INC. (A Development Stage Company) Statements of Cash Flows (Unaudited) --------------------------------------------------------------------------------
Inception Nine Months Nine Months May 16, 2011 Ended Ended Through February 28, February 28, February 28, 2014 2013 2014 -------- -------- -------- CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $(15,557) $ (6,292) $(25,015) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Changes in operating assets and liabilities: Accounts payable 214 685 994 -------- -------- -------- NET CASH USED IN OPERATING ACTIVITIES (15,343) (5,607) (24,021) -------- -------- -------- CASH FLOWS FROM INVESTING ACTIVITIES NET CASH USED IN INVESTING ACTIVITIES -- -- -- -------- -------- -------- CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from shareholder loans 6,500 4,871 11,588 Issuance of common stock for cash 10,000 -- 20,000 -------- -------- -------- NET CASH PROVIDED BY FINANCING ACTIVITIES 16,500 4,871 31,588 -------- -------- -------- NET CHANGE IN CASH 1,157 (736) 7,567 CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 6,410 8,916 -- -------- -------- -------- CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 7,567 $ 8,180 $ 7,567 ======== ======== ======== SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Cash paid during year for: Interest $ -- $ -- $ -- ======== ======== ======== Income Taxes $ -- $ -- $ -- ======== ======== ========
See Notes to Financial Statements 4 WEBFOLIO INC. (A Development Stage Company) Notes to Financial Statements (unaudited) February 28, 2014 -------------------------------------------------------------------------------- 1. NATURE OF OPERATIONS WEBFOLIO INC. ("The Company") was incorporated in the State of Delaware on May 16, 2011 to engage in the creation and development of an online service primarily to help real estate investors more effectively manage their properties and potential buyers. The Company is in the development stage with no revenues and a limited operating history. GOING CONCERN CONSIDERATION These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $25,015 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statements do not include any adjustments that may result from the outcome of these aforementioned uncertainties. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES INTERIM FINANCIAL STATEMENTS AND BASIS OF PRESENTATION The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the year ended May 31, 2013 and notes thereto contained in our 10-K Annual Report filed on October 17, 2013. BASIS OF PRESENTATION The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company's fiscal year end is May 31. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents. 5 USE OF ESTIMATES AND ASSUMPTIONS The preparation of financial statements in conformity with generally accepted accounting principles requires that management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. FOREIGN CURRENCY TRANSLATION The financial statements are presented in United States dollars. In accordance with ASC 830, "Foreign Currency Matters", foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations. DEVELOPMENT STAGE COMPANY The Company complies with Financial Accounting Standards Codification ("ASC") 915 and Securities and Exchange Commission Act Guide 7 for its characterization of the Company as development stage enterprise. FINANCIAL INSTRUMENT Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. The recorded amounts of financial instruments, including cash equivalents, accounts payable and loan from shareholder, approximate their market values as of February 28, 2014. INCOME TAXES The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. At February 28, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded. 6 BASIC AND DILUTED NET INCOME (LOSS) PER SHARE The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. RECENT ACCOUNTING PRONOUNCEMENTS In February, 2010, the FASB issued ASU No. 2010-09, which is included in the Codification under ASC 855, SUBSEQUENT EVENTS ("ASC 855"). This update removes the requirement for an SEC filer to disclose the date through which subsequent events have been evaluated and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company's financial statements. In January, 2010, the FASB issued ASU No. 2010-06, which is included in the Codification under ASC 820, FAIR VALUE MEASUREMENTSAND DISCLOSURES ("ASC 820"). This update requires the disclosure of transfers between the observable input categories and activity in the unobservable input category for fair value measurements. The guidance also requires disclosures about the inputs and valuation techniques used to measure fair value and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company's financial statements. The Company does not expect the adoption of recently issued accounting pronouncements to have any significant impact on the Company's results of operations, financial position or cash flow. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. 3. RELATED PARTY TRANSACTIONS Mr. James Aikens, President of the Company, provides management and office premises to the Company for no compensation. Mr. Robin Thompson, a director and former officer of the company, will not be paid for any underwriting services that he performed on behalf of the Company with respect to the Company's S-1 offering. He will also not receive any interest on any funds that he has advanced to the Company. Mr. Thompson has advanced funds to the Company as of February 28, 2014 in the amount of $11,588. 4. COMMON SHARES The stockholders' equity section of the Company contains the following classes of capital stock as of February 28, 2014: Common Stock, $0.0001 par value: 130,000,000 shares authorized; 6,000,000 shares issued and outstanding In December, 2011, the Company issued 5,000,000 common shares of the company at par value of $.002 to Robin Thompson, a Director and former officer, for net cash proceeds of $10,000. In December, 2013, the Company issued a total of 1,000,000 shares of common stock to 25 individuals for cash in the amount of $0.01 per share for a total of $10,000. At February 28, 2014 there are total of 6,000,000 common shares of the Company issued and outstanding. 7 5. INCOME TAXES The Company follows ASC 740. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized. At February 28, 2014, the Company had an unused net operating loss carry-forward of $25,015 that is available to offset future taxable income; the loss carry-forward will start to expire in 2030. 8 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION FORWARD LOOKING STATEMENTS Some of the statements contained in this Form 10-Q that are not historical facts are "forward-looking statements" which can be identified by the use of terminology such as "estimates," "projects," "plans," "believes," "expects," "anticipates," "intends," or the negative or other variations, or by discussions of strategy that involve risks and uncertainties. We urge you to be cautious of the forward-looking statements, that such statements, which are contained in this Form 10-Q, reflect our current beliefs with respect to future events and involve known and unknown risks, uncertainties and other factors affecting our operations, market growth, services, products and licenses. No assurances can be given regarding the achievement of future results, as actual results may differ materially as a result of the risks we face, and actual events may differ from the assumptions underlying the statements that have been made regarding anticipated events. All written forward-looking statements made in connection with this Form 10-Q that are attributable to us, or persons acting on our behalf, are expressly qualified in their entirety by these cautionary statements. Given the uncertainties that surround such statements, you are cautioned not to place undue reliance on such forward-looking statements. RESULTS OF OPERATIONS On February 12, 2014, we received the resignation of Robin Thompson as our sole officer. Mr. Thompson continues to serve as a Director of the Company. On February 12, 2014, James Aikens was appointed President, Secretary, Treasurer, Chief Executive Officer, Chief Financial Officer, Secretary and Director of our Company. We are still in our development stage and have generated no revenues to date. We have incurred $25,015 in operating expenses from inception through February 28, 2014. These expenses primarily consisted of costs related to organizational fees, i.e. forming the Delaware Company and filing the extra provincial license documents to operate in Alberta, costs related to the preparation of the Registration Statement, including the audit, SEC fees and EDGAR filing. The following table provides selected financial data about our Company for the period from the date of incorporation through February 28, 2014. For detailed financial information, see the financial statements included in this report. 9 Balance Sheet Data: 02/28/2014 ------------------- ---------- Cash $ 7,567 Total assets $ 7,567 Total liabilities $ 12,582 Stockholder's equity $ (5,015) During the time while we were waiting for funding from our recent offering Management focused on development that could be achieved without substantial cash flow. We completed our offering of 1,000,000 shares of common stock to 25 individuals for cash in the amount of $10,000 in December 2013. At this point we have mapped out the primary areas of functionality the service will offer including basic high-level, wire frame sketches of screens. We have reviewed hosting services and selected the Google App Engine as our deployment target. This decision also led us to decide to use the database services offered through the Google App Engine platform. We've generated initial domain, service and controller class designs that will be easily supported by our selected platform and installed an open-source code editor that will help simplify our integration and deployment activities. We reviewed freely available open-source libraries that supply functionality we intend to use. Additionally we've also determined where and how we will keep our code repositories. On the marketing front, we have vetted our concept and planned functionality through a number of part time and full time real estate investors to further refine the planned service offering. Other than the sale of shares in our recent offering, no other source of capital has been identified. As the Company was unable to obtain full funding in our offering, we will be forced to extend our target dates, reduce planned functionality and spend more time dealing with the development and maintenance of marketing content and processes. If we experience a shortfall in operating capital our director has verbally agreed to advance the Company funds in a limited operations scenario. Our net loss for the three months ended February 28, 2014 was $3,644. Our net loss for the three months ended February 28, 2013 was $2,431. Our net loss for the nine months ended February 28, 2014 was $15,557. Our net loss for the nine months ended February 28, 2013 was $6,292. Our net loss from inception (May 16, 2011) through February 28, 2014 was $25,015. As of February 28, 2014, there is a total of $11,588 in advances payable that is owed by the company to Robin Thompson, a director, for expenses that he has paid on behalf of the company. The advances payable are interest free and payable on demand. Cash provided by financing activities from inception through the period ended February 28, 2014 was $16,500. On December 1, 2011 the Company issued a total of 5,000,000 shares of common stock to Mr. Thompson for cash at $0.002 per share for a total of $10,000. 10 We completed our offering of 1,000,000 shares of common stock to 25 individuals for cash in the amount of $10,000 in December 2013. LIQUIDITY AND CAPITAL RESOURCES At February 28, 2014 we had $7,567 in cash and there were outstanding liabilities of $12,582. Our director(s) have verbally agreed to continue to loan the company funds for operating expenses in a limited scenario, but he has no legal obligation to do so. PLAN OF OPERATION Now that we have completed only a portion of our Company's $50,000 budget, we will be forced to operate at a minimal level and to extend our target dates until we receive additional financing. Our specific business plan for the next twelve months will include the following: During the next twelve months, we will begin initial programming of the Home and Buyers List navigation pages, which includes actual programming instructions in developing content pages for use for our web-based application. However, the buyer/listing feature that will match the buyer's property specifications profiled on the Buyer's List with the properties owned by the investor on the Property List will be delayed until the Company receives additional funding. We believe we will be able to operate at a minimal level for the next 12 months to cover corporate and filing expenses, provide limited marketing, and begin initial programming of the Home and Buyers List navigations pages. OFF-BALANCE SHEET ARRANGEMENTS We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors. ITEM 4. CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES Management maintains "disclosure controls and procedures," as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. 11 In connection with the preparation of this quarterly report on Form 10-Q, an evaluation was carried out by management, with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of February 28, 2014. Based on that evaluation, management concluded, as of the end of the period covered by this report, that our disclosure controls and procedures were effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Securities and Exchange Commission's rules and forms. CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING As of the end of the period covered by this report, there have been no changes in the internal controls over financial reporting during the quarter ended February 28, 2014, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting subsequent to the date of management's last evaluation. PART II. OTHER INFORMATION ITEM 6. EXHIBITS The following exhibits are included with this quarterly filing. Those marked with an asterisk and required to be filed hereunder, are incorporated by reference and can be found in their entirety in our Registration Statement on Form S-1, filed under SEC File Number 333-182970, at the SEC website at www.sec.gov: Exhibit No. Description ----------- ----------- 3.1 Articles of Incorporation* 3.2 Bylaws* 31.1 Sec. 302 Certification of Principal Executive Officer 31.2 Sec. 302 Certification of Principal Financial Officer 32.1 Sec. 906 Certification of Principal Executive Officer 32.2 Sec. 906 Certification of Principal Financial Officer 101 Interactive data files pursuant to Rule 405 of Regulation S-T 12 SIGNATURES Pursuant to the requirements 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. Webfolio Inc. Registrant Date April 14, 2014 By /s/ James Aikens ---------------------------------------- James Aikens (Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer & Director) Date April 14, 2014 By /s/ Robin Thompson ---------------------------------------- Robin Thompson (Director) 13 EX-31.1 2 ex31-1.txt Exhibit 31.1 CERTIFICATION I, James Aikens, certify that: 1. I have reviewed this report on Form 10-Q. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which 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. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: April 14, 2014 /s/ James Aikens ------------------------------------- James Aikens President and Chief Executive Officer EX-31.2 3 ex31-2.txt Exhibit 31.2 CERTIFICATION I, James Aikens, certify that: 1. I have reviewed this report on Form 10-Q. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which 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. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: April 14, 2014 /s/ James Aikens ------------------------------------ James Aikens Chief Financial Officer EX-32.1 4 ex32-1.txt Exhibit 32.1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of Webfolio Inc. (the "Company") on Form 10-Q for the period ending February 28, 2014 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, James Aikens, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. IN WITNESS WHEREOF, the undersigned has executed this certification as of the 14th day of April, 2014. /s/ James Aikens ----------------------------- Chief Executive Officer EX-32.2 5 ex32-2.txt Exhibit 32.2 CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of Webfolio Inc. (the "Company") on Form 10-Q for the period ending February 28, 2014 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, James Aikens, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. 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COMMON SHARES
 9 Months Ended
Feb. 28, 2014
Notes to Financial Statements  
COMMON SHARES

4. COMMON SHARES

 

The stockholders' equity section of the Company contains the following classes of capital stock as of February 28, 2014: Common Stock, $ 0.0001 par value: 130,000,000 shares authorized; 6,000,000 shares issued and outstanding

 

In December, 2011, the Company issued 5,000,000 common shares of the company at par value of $.002 to Robin Thompson, a Director and former officer, for net cash proceeds of $10,000.

 

In December, 2013, the Company issued a total of 1,000,000 shares of common stock to 25 individuals for cash in the amount of $0.01 per share for a total of $10,000.

 

At February 28, 2014 there are total of 6,000,000 common shares of the Company issued and outstanding.

 
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M8C0P-%\W83!C93DW,V(V.3(-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O M0SHO-#`S-C8P9CE?.68R.5\T8V,T7V(T,#1?-V$P8V4Y-S-B-CDR+U=O'0O:'1M;#L@ M8VAA'0^ M)SQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S M8VEI(@T*#0H\>&UL('AM;&YS.F\],T0B=7)N.G-C:&5M87,M;6EC'1087)T7S0P,S8V,&8Y7SEF,CE?-&-C-%]B 4-#`T7S=A,&-E.3 XML 16 R8.htm IDEA: XBRL DOCUMENT v2.4.0.8
RELATED PARTY TRANSACTIONS
 9 Months Ended
Feb. 28, 2014
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

3. RELATED PARTY TRANSACTIONS

 

Mr. James Aikens, President of the Company, provides management and office premises to the Company for no compensation. Mr. Robin Thompson, a director and former officer of the company, will not be paid for any underwriting services that he performed on behalf of the Company with respect to the Company's S-1 offering. He will also not receive any interest on any funds that he has advanced to the Company. Mr. Thompson has advanced funds to the Company as of February 28, 2014 in the amount of $11,588.

 
XML 17 R2.htm IDEA: XBRL DOCUMENT v2.4.0.8
Balance Sheets (USD $)
Feb. 28, 2014
May 31, 2013
Current Assets    
Cash and cash equivalents $ 7,567 $ 6,410
Total current assets 7,567 6,410
TOTAL ASSETS 7,567 6,410
Current Liabilities    
Accounts payable 994 780
Loan from shareholder 11,588 5,088
Total current liabilities 12,582 5,868
TOTAL LIABILITIES 12,582 5,868
STOCKHOLDERS' EQUITY (DEFICIT)    
Common stock, ($0.001 par value, 75,000,000 shares authorized; 6,000,000 shares issued and outstanding at February 28, 2014 and 5,000,000 at May 31, 2013 respectively 1,500 500
Additional paid-in capital 18,500 9,500
Deficit accumulated during the development stage (25,015) (9,458)
TOTAL STOCKHOLDERS' EQUITY (5,015) 542
TOTAL LIABILITITES & STOCKHOLDERS' EQUITY (DEFICIT) $ 7,567 $ 6,410
XML 18 R6.htm IDEA: XBRL DOCUMENT v2.4.0.8
NATURE OF OPERATIONS
 9 Months Ended
Feb. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
NATURE OF OPERATIONS

1. NATURE OF OPERATIONS

 

WEBFOLIO INC. ("The Company") was incorporated in the State of Delaware on May 16, 2011 to engage in the creation and development of an online service primarily to help real estate investors more effectively manage their properties and potential buyers. The Company is in the development stage with no revenues and a limited operating history.

 

GOING CONCERN CONSIDERATION

 

These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $25,015 since its inception and will require more capital in order for its contemplated operational and marketing activities to take place. The Company’s ability to raise additional capital through the future issuances of Common Stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The

ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern.

 

Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statements do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

 
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 9 Months Ended
Feb. 28, 2014
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

INTERIM FINANCIAL STATEMENTS AND BASIS OF PRESENTATION

 

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements

furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the year ended May 31, 2013 and notes thereto contained in our 10-K Annual Report filed on October 17, 2013.

 

BASIS OF PRESENTATION

 

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company's fiscal year end is May 31.

 

CASH AND CASH EQUIVALENTS

 

The Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents.

 

 

USE OF ESTIMATES AND ASSUMPTIONS

 

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

 

FOREIGN CURRENCY TRANSLATION

 

The financial statements are presented in United States dollars. In accordance with ASC 830, "Foreign Currency Matters", foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations.

 

DEVELOPMENT STAGE COMPANY

 

The Company complies with Financial Accounting Standards Codification ("ASC") 915 and Securities and Exchange Commission Act Guide 7 for its characterization of the Company as development stage enterprise.

 

FINANCIAL INSTRUMENT

 

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

 

Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

 

Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

 

Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions regarding what market participants would assume and use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. The recorded amounts of financial instruments, including cash equivalents, accounts payable and loan from shareholder, approximate their market values as of February 28, 2014.

 

INCOME TAXES

 

The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. At February 28, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.

 

BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

 

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

 

RECENT ACCOUNTING PRONOUNCEMENTS

 

In February, 2010, the FASB issued ASU No. 2010-09, which is included in the Codification under ASC 855, SUBSEQUENT EVENTS ("ASC 855"). This update removes the requirement for an SEC filer to disclose the date through which subsequent events have been evaluated and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company's financial statements.

 

In January, 2010, the FASB issued ASU No. 2010-06, which is included in the Codification under ASC 820, FAIR VALUE MEASUREMENTSAND DISCLOSURES ("ASC 820"). This update requires the disclosure of transfers between the observable input categories and activity in the unobservable input category for fair value measurements. The guidance also requires disclosures about the inputs and valuation techniques used to measure fair value and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company's financial statements.

 

The Company does not expect the adoption of recently issued accounting pronouncements to have any significant impact on the Company's results of operations, financial position or cash flow. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

 
XML 21 R3.htm IDEA: XBRL DOCUMENT v2.4.0.8
Balance Sheets (Parenthetical) (USD $)
Feb. 28, 2014
May 31, 2013
Statement of Financial Position [Abstract]    
Common shares 130,000,000 130,000,000
Par value $ 0.0001 $ 0.0001
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 75,000,000 75,000,000
Common stock, shares issued 6,000,000 6,000,000
Common stock, shares outstanding 5,000,000 5,000,000
XML 22 R1.htm IDEA: XBRL DOCUMENT v2.4.0.8
Document and Entity Information
 9 Months Ended
Feb. 28, 2014
Apr. 10, 2014
Document And Entity Information    
Entity Registrant Name Webfolio Inc.  
Entity Central Index Key 0001536643  
Document Type 10-Q  
Document Period End Date Feb. 28, 2014  
Amendment Flag false  
Current Fiscal Year End Date --06-30  
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   6,000,000
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2013  
XML 23 R4.htm IDEA: XBRL DOCUMENT v2.4.0.8
Statements of Operations (USD $)
 3 Months Ended 9 Months Ended 33 Months Ended
Feb. 28, 2014
Feb. 28, 2013
Feb. 28, 2014
Feb. 28, 2013
Feb. 28, 2014
Revenues          
Revenues               
Total Revenues               
Operating Costs          
Professional expenses 2,005 500 10,250 2,250 13,000
General and Administative 1,639 1,930 5,307 3,905 11,708
Total Operating Costs 3,644 2,430 15,557 6,155 24,708
Other Income and Expense          
Exchange gain(loss)    (1)    (137) (307)
Total Other Income and Expense    (1)    (137) (307)
NetIncome (Loss) $ (3,644) $ (2,431) $ (15,557) $ (6,292) $ (25,015)
Basic earnings per share $ 0.00 $ 0.00 $ 0.00 $ 0.00  
Weighted average number of common shares outstanding 5,788,889 5,000,000 5,260,073 5,000,000  
XML 24 R12.htm IDEA: XBRL DOCUMENT v2.4.0.8
RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)
Feb. 28, 2014
Related Party Transactions [Abstract]  
Advanced fund amount $ 11,588
XML 25 R11.htm IDEA: XBRL DOCUMENT v2.4.0.8
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 9 Months Ended
Feb. 28, 2014
Accounting Policies [Abstract]  
INTERIM FINANCIAL STATEMENTS AND BASIS OF PRESENTATION

INTERIM FINANCIAL STATEMENTS AND BASIS OF PRESENTATION

 

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements

furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the year ended May 31, 2013 and notes thereto contained in our 10-K Annual Report filed on October 17, 2013.
BASIS OF PRESENTATION

BASIS OF PRESENTATION

 

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company's fiscal year end is May 31.
CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS

 

The Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents.
USE OF ESTIMATES AND ASSUMPTIONS

USE OF ESTIMATES AND ASSUMPTIONS

 

The preparation of financial statements in conformity with generally accepted accounting principles requires that management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.
FOREIGN CURRENCY TRANSLATION

FOREIGN CURRENCY TRANSLATION

 

The financial statements are presented in United States dollars. In accordance with ASC 830, "Foreign Currency Matters", foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations.
DEVELOPMENT STAGE COMPANY

DEVELOPMENT STAGE COMPANY

 

The Company complies with Financial Accounting Standards Codification ("ASC") 915 and Securities and Exchange Commission Act Guide 7 for its characterization of the Company as development stage enterprise.
FINANCIAL INSTRUMENT

FINANCIAL INSTRUMENT

 

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

 

Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

 

Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

 

Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions regarding what market participants would assume and use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. The recorded amounts of financial instruments, including cash equivalents, accounts payable and loan from shareholder, approximate their market values as of February 28, 2014.
INCOME TAXES

INCOME TAXES

 

The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. At February 28, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.
BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

 

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.
RECENT ACCOUNTING PRONOUNCEMENTS

RECENT ACCOUNTING PRONOUNCEMENTS

 

In February, 2010, the FASB issued ASU No. 2010-09, which is included in the Codification under ASC 855, SUBSEQUENT EVENTS ("ASC 855"). This update removes the requirement for an SEC filer to disclose the date through which subsequent events have been evaluated and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company's financial statements.

 

In January, 2010, the FASB issued ASU No. 2010-06, which is included in the Codification under ASC 820, FAIR VALUE MEASUREMENTSAND DISCLOSURES ("ASC 820"). This update requires the disclosure of transfers between the observable input categories and activity in the unobservable input category for fair value measurements. The guidance also requires disclosures about the inputs and valuation techniques used to measure fair value and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company's financial statements.

 

The Company does not expect the adoption of recently issued accounting pronouncements to have any significant impact on the Company's results of operations, financial position or cash flow. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.
XML 26 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8
COMMON SHARES (Details Narrative) (USD $)
Feb. 28, 2014
Dec. 31, 2013
Dec. 31, 2011
Notes to Financial Statements      
Common Stock, par value $ 0.0001    
Common Stock shares authorized 130,000,000    
Common Stock shares issued and outstanding 6,000,000    
Issued common shares     $ 5,000,000
Par value     $ 0.002
Net cash proceeds     10,000
Total shares of common stock   1,000,000  
Amount per share   $ 0.01  
Common stock total   10,000  
Total common shares $ 6,000,000    
XML 27 R14.htm IDEA: XBRL DOCUMENT v2.4.0.8
INCOME TAXES (Details Narrative) (USD $)
Feb. 28, 2014
Income Tax Disclosure [Abstract]  
Net operating loss $ 25,015
XML 28 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8
Statements of Cash Flows (USD $)
 9 Months Ended 33 Months Ended
Feb. 28, 2014
Feb. 28, 2013
Feb. 28, 2014
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income (loss) $ (15,557) $ (6,292) $ (25,015)
Changes in operating assets and liabilities:      
Accounts payable 214 685 994
Net cash used in operating activities (15,343) (5,607) (24,021)
CASH FLOWS FROM INVESTING ACTIVITIES      
Net cash used in investing activities         
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from shareholder loans 6,500 4,871 11,588
Issuance of common stock for cash 10,000    20,000
Net cash provided by financing activities 16,500 4,871 31,588
Net change in cash 1,157 (736) 7,567
Cash and cash equivalents at beginning of period 6,410 8,916   
Cash and cash equivalents at end of period 7,567 8,180 7,567
Cash paid during year for :      
Interest         
Income Taxes         
XML 29 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8
INCOME TAXES
 9 Months Ended
Feb. 28, 2014
Income Tax Disclosure [Abstract]  
INCOME TAXES

5. INCOME TAXES

 

The Company follows ASC 740. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized.

 

At February 28, 2014, the Company had an unused net operating loss carry-forward of $25,015 that is available to offset future taxable income; the loss carry-forward will start to expire in 2030.

 
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