0001165527-13-001048.txt : 20131216 0001165527-13-001048.hdr.sgml : 20131216 20131216123624 ACCESSION NUMBER: 0001165527-13-001048 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20131031 FILED AS OF DATE: 20131216 DATE AS OF CHANGE: 20131216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FREEDOM PETROLEUM INC. CENTRAL INDEX KEY: 0001557798 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 455440446 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-184061 FILM NUMBER: 131278366 BUSINESS ADDRESS: STREET 1: 8580 E. BELLEWOOD PLACE CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: 18004930740 MAIL ADDRESS: STREET 1: 8580 E. BELLEWOOD PLACE CITY: DENVER STATE: CO ZIP: 80237 10-Q 1 g7211.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q Mark One [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended October 31, 2013 [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ____________ to _____________ Commission file number: 333-184061 FREEDOM PETROLEUM INC. (Exact name of registrant as specified in its charter) Nevada 45-5440446 (State or other jurisdiction (IRS Employer of incorporation or organization) Identification No.) 8580 E. Bellewood Place, Denver CO 80237 (Address of principal executive offices) 1-800-493-0740 (Registrant's telephone number, including area code) (Former name, former address and former fiscal year, if changed since last report) Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ] Indicate by check mark whether the registrant 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" and "smaller reporting company" in Rule 12b-2 of the Exchange Act (Check one). Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if a smaller reporting company) Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X] As of December 13, 2013 there were 52,200,000 shares of the issuer's common stock, par value $0.0001, outstanding. FREEDOM PETROLEUM INC. FORM 10-Q PART I. FINANCIAL INFORMATION Item 1. Unaudited Financial Statements 3 Balance Sheets 3 Statements of Operations 4 Statements of Cash Flows 5 Notes to unaudited Financial Statements 6 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 12 Item 3. Quantitative and Qualitative Disclosures About Market Risk 15 Item 4. Controls and Procedures 15 PART II. OTHER INFORMATION Item 1. Legal Proceedings 16 Item 1A. Risk Factors 16 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 16 Item 3. Defaults Upon Senior Securities 16 Item 4. Mine Safety Disclosures 16 Item 5. Other Information 16 Item 6. Exhibits 17 2 ITEM 1. FINANCIAL STATEMENTS. FREEDOM PETROLEUM, INC. (An Exploration Stage Company) BALANCE SHEETS (Unaudited)

The accompanying notes are an integral part of these financial statements. 3 FREEDOM PETROLEUM, INC. (An Exploration Stage Company) STATEMENTS OF OPERATIONS (Unaudited)

The accompanying notes are an integral part of these financial statements. 4 FREEDOM PETROLEUM, INC. (An Exploration Stage Company) STATEMENTS OF CASH FLOWS (Unaudited)

The accompanying notes are an integral part of these financial statements. 5 FREEDOM PETROLEUM, INC. (An Exploration Stage Company) NOTES TO FINANCIAL STATEMENTS OCTOBER 31, 2013 (Unaudited) NOTE 1 - GENERAL ORGANIZATION AND BUSINESS Freedom Petroleum, Inc. ("the Company") was incorporated under the laws of the State of Nevada, U.S. on June 13, 2012. The Company is in the exploration stage as defined under Accounting Standards Codification ("ASC 915") and it intends to engage in the exploration and development of oil and gas properties. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES 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 U.S. dollars. The Company's fiscal year end is July 31. BASIS OF ACCOUNTING The accompanying financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and are presented in U.S. dollars. The Company is currently an exploration stage enterprise. An exploration stage enterprise is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from. All losses accumulated since the inception of the business have been considered as part of its exploration stage activities. DEVELOPMENT STAGE COMPANY The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies. A development-stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from. CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. The Company had $2,857 and $1,674 of cash at October 31, 2013 and July 31, 2013, respectively. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. The more significant areas requiring the use of estimates include asset impairment, stock-based compensation, and future income tax amounts. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company's financial instruments consist of cash, accounts payable and accrued expenses, and amounts due to a related party. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements. 6 REVENUE RECOGNITION The Company has yet to realize revenues from operations and is still in the exploration stage. The Company will recognize revenue when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured. OIL AND GAS PROPERTIES The Company uses the full cost method of accounting for oil and natural gas properties. Under this method, all acquisition, exploration and development costs, including certain payroll, asset retirement costs, other internal costs, and interest incurred for the purpose of finding oil and natural gas reserves, are capitalized. Internal costs that are capitalized are directly attributable to acquisition, exploration and development activities and do not include costs related to production, general corporate overhead or similar activities. Costs associated with production and general corporate activities are expensed in the period incurred. Proceeds from the sale of oil and natural gas properties are applied to reduce the capitalized costs of oil and natural gas properties unless the sale would significantly alter the relationship between capitalized costs and proved reserves, in which case a gain or loss is recognized. Capitalized costs associated with impaired properties and capitalized costs related to properties having proved reserves, plus the estimated future development costs, and asset retirement costs under ASC 410 "Asset Retirement and Environmental Obligations", are amortized using the unit-of-production method based on proved reserves. Capitalized costs of oil and natural gas properties, net of accumulated amortization and deferred income taxes, are limited to the total of estimated future net cash flows from proved oil and natural gas reserves, discounted at ten percent, plus the cost of unevaluated properties. There are many factors, including global events that may influence the production, processing, marketing and price of oil and natural gas. A reduction in the valuation of oil and natural gas properties resulting from declining prices or production could adversely impact depletion rates and capitalized cost limitations. Capitalized costs associated with properties that have not been evaluated through drilling or seismic analysis are excluded from the unit-of-production amortization. Exclusions are adjusted annually based on drilling results and interpretative analysis. Sales of oil and natural gas properties are accounted for as adjustments to the net full cost pool with no gain or loss recognized, unless the adjustment would significantly alter the relationship between capitalized costs and proved reserves. If it is determined that the relationship is significantly altered, the corresponding gain or loss will be recognized in the statements of operations. Costs of oil and gas properties are amortized using the units of production method. CEILING TEST: Under the full cost method of accounting, the net book value of oil and gas properties, less related deferred income taxes, may not exceed a calculated "ceiling". The ceiling limitation is the estimated after-tax future net cash flows from proved oil and gas reserves, discounted at 10 percent per annum and adjusted for cash flow hedges. Estimated future net cash flows exclude future cash outflows associated with settling accrued asset retirement obligations. The Company has adopted U.S. Securities and Exchange Commission ("SEC") Release 33-8995 and the amendments to ASC 932, "Extractive Industries - Oil and Gas" (the Modernization Rules). Under the Modernization Rules, estimated future net cash flows are calculated using end-of-period costs and an unweighted arithmetic average of commodity prices in effect on the first day of each of the previous 12 months, held flat for the life of production, except where prices are defined by contractual arrangements. 7 Any excess of the net book value of proved oil and gas properties, less related deferred income taxes, over the ceiling is charged to expense and reflected as additional depletion, depreciation and amortization expense ("DD&A") in the accompanying statement of operations. Such limitations are tested quarterly. As of October 31, 2013, capitalized costs did not exceed the ceiling limitation, and no write-down was indicated. IMPAIRMENT OF OIL AND GAS PROPERTIES Unproved oil and gas properties are assessed at each reporting period for impairment of value, and a loss is recognized at the time of the impairment by providing an impairment allowance. An asset would be impaired if the undiscounted cash flows were less than its carrying value. Impairments are measured by the amount by which the carrying value exceeds its fair value. Because the Company uses the successful efforts method, the Company assesses its properties individually for impairment, instead of on an aggregate pool of costs. Impairment of unproved properties is based on the facts and circumstances surrounding each lease and is recognized based on management's evaluation. Management's evaluation follows a two-step process where (1) recoverability of the carrying value of the asset is reviewed to determine if there is sufficient value recoverable to support the capitalized value at the report date; and, (2) if assets fail the recoverability test, impairment testing is conducted, including the evaluation of various criteria such as: prior history of successful operations; production currently in place and/or future projected cash flows (if any); reserve reports or evaluations from which management can prepare future cash flow analyses; the Company's ability to monetize the asset(s) under evaluation; and Management's intent regarding future development. STOCK-BASED COMPENSATION The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, COMPENSATION - STOCK COMPENSATION which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees. The Company follows ASC Topic 505-50, formerly EITF 96-18, "ACCOUNTING FOR EQUITY INSTRUMENTS THAT ARE ISSUED TO OTHER THAN EMPLOYEES FOR ACQUIRING, OR IN CONJUNCTION WITH SELLING GOODS AND SERVICES," for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees. INCOME TAXES The Company provides for income taxes using an asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. No provision for income taxes is included in the statement due to its immaterial amount, net of the allowance account, based on the likelihood of the Company to utilize the loss carry-forward. BASIC AND DILUTED EARNINGS (LOSS) PER SHARE Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of October 31, 2013. 8 RECENT ACCOUNTING PRONOUNCEMENTS The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position or cash flow. NOTE 3 - DUE TO RELATED PARTIES During the period, an officer advanced the Company $8,000 for operating expenses. As of October 31, 2013 and July 31, 2013, the Company was obligated to officers and a director, who are also stockholders, for non-interest bearing demand loans with balances of $13,824 and 5,824, respectively. The Company plans to pay the loans back as cash flows become available. NOTE 4 - OIL AND NATURAL GAS PROPERTIES On July 23, 2012, the Company purchased a lease from an unrelated third party consisting of approximately 624 net acres in Lewis and Clark County, Montana for a total purchase price of $15,000. In addition, annual rental payments of $937 are due to the State of Montana starting June 1, 2014 through June 5, 2022. The Company has not incurred any exploration or development costs in connection with this lease and, therefore, recorded an impairment loss in the amount of $15,000 as of July 31, 2013. Minimum annual rental payments total $8,434 for the nine-year term. The lease can be extended after June 5, 2022 so long as oil and gas in paying quantities are produced from the land. NOTE 5 - CAPITAL STOCK The authorized capital of the Company is 100,000,000 common shares with a par value of $0.0001 and 20,000,000 preferred shares with a par value of $0.0001. During the period ended July 31, 2012, the Company issued 27,000,000 shares of common stock at a price of approximately $0.001 per share for total cash proceeds of $27,160. During the year ended July 31, 2013, the Company issued 25,200,000 shares of common stock at a price of approximately $0.0015 per share for total cash proceeds of $37,800. During the year ended July 31, 2013, a related party paid Company expenses in the amount of $3,000 which were later forgiven and recorded as contributed capital. There were 52,200,000 shares of common stock issued and outstanding as of October 31, 2013 and July 31, 2013. There were no shares of preferred stock issued and outstanding as of October 31, 2013 and July 31, 2013. NOTE 6 - INCOME TAXES For the period ended October 31, 2013, the Company has incurred a net loss and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $82,027 at October 31, 2013 and will expire beginning in the year 2032. The provision for Federal income tax consists of the following for the periods ended October 31, 2013 and 2012: 2013 2012 -------- -------- Federal income tax benefit attributable to: Current operations $ 1,196 $ 1,141 Less: valuation allowance (1,196) (1,141) -------- -------- Net provision for Federal income taxes $ -- $ -- ======== ======== 9 The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of October 31, 2013 and July 31, 2013: October 31, 2013 July 31, 2013 ---------------- ------------- Deferred tax asset attributable to: Net operating loss carryover $ 27,889 $ 26,693 Less: valuation allowance (27,889) (26,693) -------- -------- Net deferred tax asset $ -- $ -- ======== ======== Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards of $82,027 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry-forwards may be limited as to use in future years. NOTE 7 - ENVIRONMENTAL AND OTHER CONTINGENCIES The Company's operations and earnings may be affected by various forms of governmental action in the United States. Examples of such governmental action include, but are by no means limited to: tax increases and retroactive tax claims; royalty and revenue sharing increases; import and export controls; price controls; currency controls; allocation of supplies of crude oil and petroleum products and other goods; expropriation of property; restrictions and preferences affecting the issuance of oil and gas or mineral leases; restrictions on drilling and/or production; laws and regulations intended for the promotion of safety and the protection and/or remediation of the environment; governmental support for other forms of energy; and laws and regulations affecting the Company's relationships with employees, suppliers, customers, stockholders and others. Because governmental actions are often motivated by political considerations and may be taken without full consideration of their consequences, and may be taken in response to actions of other governments, it is not practical to attempt to predict the likelihood of such actions, the form the actions may take or the effect such actions may have on the Company. Companies in the oil and gas industry are subject to numerous federal, state, and local regulations dealing with the environment. Violation of federal or state environmental laws, regulations and permits can result in the imposition of significant civil and criminal penalties, injunctions and construction bans or delays. A discharge of hazardous substances into the environment could, to the extent such event is not insured, subject the Company to substantial expense, including both the cost to comply with applicable regulations and claims by neighboring landowners and other third parties for any personal injury and property damage that might result. The Company currently leases a property at which hazardous substances could have been or are being handled. In addition, many of these properties have been operated by third parties whose treatment and disposal or release of hydrocarbons or other wastes were not under the Company's control. Under existing laws, the Company could be required to remove or remediate previously disposed wastes (including wastes disposed of or released by prior owners or operators), to clean up contaminated property (including contaminated groundwater) or to perform remedial plugging operations to prevent future contamination. The Company is investigating the extent of any such liability and the availability of applicable defenses and believes the costs related to these sites will not have a material adverse effect on the Company's net income, financial condition or liquidity in a future period. The Company's liability for remedial obligations includes certain amounts that are based on anticipated regulatory approval for proposed remediation of former refinery waste sites. Although regulatory authorities may require more costly alternatives than the proposed processes, the cost of such potential alternative processes is not expected to be a material amount. Certain environmental expenditures are likely to be recovered by the Company from other sources, primarily environmental funds maintained by certain states. Since no assurance can be given that future recoveries from other sources will occur, the Company has not recorded a benefit for likely recoveries. 10 There is the possibility that environmental expenditures could be required at currently unidentified sites, and new or revised regulations could require additional expenditures at known sites. However, based on information currently available to the Company, the amount of future remediation costs incurred at known or currently unidentified sites is not expected to have a material adverse effect on the Company's future net income, cash flows or liquidity. The Company has recorded $0 for its estimated asset retirement obligations as of October 31, 2013. NOTE 8 - COMMITMENTS AND CONTINGENCIES The Company entered into an informal agreement to rent office space on a month-to-month basis with an unrelated party for $300/month to begin on January 1, 2013. The Company began sharing the office space with other tenants on June 1, 2013, also on a month-to-month basis. These tenants are subleasing the space from the Company for $300/month and for the period ended October 31, 2013, the Company recognized $900 of other income related to the three months of office sharing. NOTE 9 - GOING CONCERN The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has a working capital deficit and has incurred losses since inception resulting in an accumulated deficit of $82,027 as of October 31, 2013. Further losses are anticipated in the development of the business, raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock. NOTE 10 - SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to October 31, 2013 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements. 11 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. FORWARD-LOOKING STATEMENTS Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Such forward-looking statements involve risks and uncertainties, including, among other things, statements regarding our business strategy, future revenues and anticipated costs and expenses. Such forward-looking statements include, among others, those statements including the words "expects," "anticipates," "intends," "believes" and similar language. Our actual results may differ significantly from those projected in the forward-looking statements. Factors that might cause or contribute to such differences include, but are not limited to, those discussed herein as well as in the "Description of Business - Risk Factors" section in our Annual Report on Form 10-K, as filed on November 13, 2013. You should carefully review the risks described in our Annual Report and in other documents we file from time to time with the Securities and Exchange Commission. You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report. We undertake no obligation to publicly release any revisions to the forward-looking statements or reflect events or circumstances after the date of this document. Although we believe that the expectations reflected in these forward-looking statements are based on reasonable assumptions, there are a number of risks and uncertainties that could cause actual results to differ materially from such forward-looking statements. All references in this Form 10-Q to the "Company," "Freedom Petroleum," "we," "us," or "our" are to Freedom Petroleum, Inc. Our unaudited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles. RESULTS OF OPERATIONS Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities. We have generated no revenues and have incurred $82,027 in expenses since June 13, 2012 (inception) through October 31, 2013. The following table provides selected financial data about our company as of October 31, 2013 and July 31, 2013. Balance Sheet Date October 31, 2013 July 31, 2013 ------------------ ---------------- ------------- Cash $ 2,857 $ 1,674 Total Assets $ 2,857 $ 1,674 Total Liabilities $ 16,924 $ 12,224 Stockholders' Deficit $ 14,067 $ 10,550 12 PLAN OF OPERATION We are a start-up, exploration-stage company and have not yet generated or realized any revenues from our business operations. Our auditors have issued a going concern opinion on our audited financial statements for the year ended July 31, 2013. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. This is because we have not generated any revenues and no revenues are anticipated until we begin removing and selling minerals. There is no assurance we will ever reach this point. Accordingly, we must raise cash from sources from other sources. Our only other source for cash at this time is investments by others. We must raise cash to implement our project and stay in business. As of October 31, 2013, our company had $2,857 in cash on hand. We have acquired 100%, subject to an overriding royalty of 3.3333% of 8/8ths of all the oil, gas and other hydrocarbons produced, saved and marketed, of a 624 net acre Bakken shale lease in Lewis and Clark County, Montana, known as the Bear River Prospect. The Bear River Prospect is specifically at Township 15 North, Range 4 West and is legally described as Section 32: Lots 1 through 8, E2. On July 23, 2012 we entered into, and on August 2, 2012 we closed on a Lease Purchase Agreement with Summit West Oil, LLC pursuant to which we acquired the Bear River Prospect for $15,000. The lease is subject to a 3.3333% royalty owed to Summit West Oil, LLC, as well as a 16.67% royalty owed to the government of Montana over all oil and gas produced from the property. The lease is for a ten year term with a commencement date of June 5, 2012. The ability to renew the lease is to be renegotiated before or upon termination if Freedom Petroleum Inc. should choose to renew the leasing rights. The lease is extended automatically upon the ignition of oil or gas production from the property. If we are unable to complete any phase of our exploration program because we do not have sufficient capital, we will cease operations until we raise more money. If we cannot or do not raise additional capital, we will cease operations. If we cease operations, we do not have any additional plans at this time. LIMITED OPERATING HISTORY; NEED FOR ADDITIONAL CAPITAL There is no historical financial information about us upon which to base an evaluation of our performance. We are an exploration stage corporation and have not generated any revenues from operations. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, possible delays in the exploration of our properties, and possible cost overruns due to price and cost increases in services. To become profitable and competitive, we must conduct the research and exploration of our properties before we start production of any minerals we may find. We sought equity financing to provide for the capital required to implement our research and exploration phases. We do not believe we have sufficient funds to operate our business for the 12 months. We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders. We are currently dependent on our two officers, one of which is our sole director, for providing the necessary capital to operate. As of October 31, 2013, our officers have advanced a total of $13,824. 13 LIQUIDITY AND CAPITAL RESOURCES WORKING CAPITAL October 31, July 31, 2013 2013 -------- -------- Current Assets $ 2,857 $ 1,674 Current Liabilities $ 16,924 $ 12,224 -------- -------- Working Capital Deficiency $ 14,067 $ 10,550 ======== ======== CASH FLOWS October 31, October 31, 2013 2012 -------- -------- Cash Flows from (used in) Operating Activities $ (6,817) $(23,005) Cash Flows from (used in) Investing Activities $ -- $ -- Cash Flows from (used in) Financing Activities $ 8,000 $ -- -------- -------- Net Increase (decrease) in Cash During Period $ 1,183 $(23,005) ======== ======== As at October 31, 2013, our company's cash balance was $2,857 compared to $1,674 as at July 31, 2013 and our total assets at October 31, 2013 were $2,857 compared with $1,674 as at July 31, 2013. The increase in cash was primarily due to a loan from a company Officer for $8,000. The increase in assets is attributable to the increase in cash. As at October 31, 2013, our company had total liabilities of $16,924 compared with total liabilities of $12,224 as at July 31, 2013. The increase in total liabilities was primarily attributed to an increase in related party debt of $8,000 during the period. As at October 31, 2013, our company had a working capital deficiency of $14,067 compared with working capital deficiency of $10,550 as at July 31, 2013. The increase in working capital deficiency was primarily attributed the increase in funds from a related party at October 31, 2013. CASH FLOW FROM OPERATING ACTIVITIES During the period ended October 31, 2013, cash used in operating activities was $6,817 compared to cash used in operating activities of $23,005 during the period ended Ocotber 31, 2012. The decrease in cash used in operating activities was attributed to the use of cash for reducing accounts payable in 2012 by $19,650 as compared to $3,3000 paid for the same period in 2013. CASH FLOW FROM INVESTING ACTIVITIES During the period ended October 31, 2013 and 2012, our company used $Nil cash for investing activities. From inception (June 13, 2012) through October 31, 2013 $15,000 was spent for acquistion of oil and gas properties. CASH FLOW FROM FINANCING ACTIVITIES During the period ended October 31, 2013, cash provided by financing activities was $8,000 compared to $nil for the same period in 2012. The increase in 2013 is attributatble to $8,000 provided by an officer of the Company. From inception (June 13, 2012) through October 31, 2013 cash flows from financing activities was $81,784, $64,960 from the issuance of common stock and $16,824 from Officers of the Company. 14 To meet our need for cash we raised $37,800 from the sale of 25,200,000 registered shares pursuant to our S-1 Registration Statement filed with the SEC, which became effective on December 7, 2012. Our two officers, one who is also our sole director have verbally agreed to advance funds, on an as-needed basis, to assist in start-up operations, and to continue limited operations if sufficient funds are not raised from other sources. The officers have both proposed the verbal commitment to loan in order to ensure that our company would be able to continue its operations in the event sufficient funds are not available. While they have agreed to advance the funds, the agreement is verbal. Because there is no written agreement to loan funds and the verbal agreement may be withdrawn at any time, the verbal agreement is unenforceable. To date, both of our officers advanced funds to our company. As of October 31, 2013, they have advanced $16,824 and forgiven $3,000, for total owing of $13,824. We received our initial funding of $27,160 through the sale of common stock to Thomas Hynes, who purchased 17,000,000 shares of common stock at $0.001 on July 30, 2012 for $17,000, and, 10,000,000 shares to Nina Bijedic on July 31, 2012 for a $10,000. During the year ended July 31, 2013, we issued 25,200,000 shares of common stock at $0.0015, resulting in total shares issued and outstanding as of October 31, 2013 and July 31, 2013 of 52,200,000. From inception until the date of this filing, we have had limited operating activities. Our financial statements from inception (June 13, 2012) through the period ended October 31, 2013, reported no revenues and a net loss of $82,027. 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 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. As a "smaller reporting company", we are not required to provide the information required by this Item. ITEM 4. CONTROL AND PROCEDURES. EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES As of October 31, 2013, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") and SEC guidance on conducting such assessments. Based on that evaluation, they concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses. The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee, (2) lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (3) inadequate segregation of duties consistent with control objectives; and (4) management dominated by a single individual without adequate compensating controls. The aforementioned material weaknesses were identified by our Chief Executive and Financial Officer in connection with the review of our financial statements as of October 31, 2013. Management believes that the material weaknesses set forth above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods. 15 CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING There have been no changes in our internal control over financial reporting that occurred during the quarter ended October 31, 2013, that have materially affected or are reasonably likely to materially affect our internal control over financial reporting. PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS. We know of no material, existing or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our company. ITEM 1A. RISK FACTORS. As a "smaller reporting company", we are not required to provide the information required by this Item. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. We did not issue unregistered equity securities during the quarter ended October 31, 2013. ITEM 3. DEFAULTS UPON SENIOR SECURITIES. None. ITEM 4. MINE SAFETY DISCLOSURES. Not applicable. ITEM 5. OTHER INFORMATION. None. 16 ITEM 6. EXHIBITS. Exhibit Number Description of Exhibit ------ ---------------------- (3) ARTICLES OF INCORPORATION AND BYLAWS 3.1 Articles of Incorporation (incorporated by reference to our Registration Statement on Form S-1 filed on September 24, 2012) 3.2 Bylaws (incorporated by reference to our Registration Statement on Form S-1 filed on September 24, 2012) (10) MATERIAL CONTRACTS 10.1 Oil and Gas Lease Purchase Agreement dated July 23, 2012 between our Company and Summit West Oil, LLC (incorporated by reference to our Registration Statement on Form S-1 filed on September 24, 2102) (31) RULE 13A-14(A) / 15D-14(A) CERTIFICATIONS 31.1* Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer and Chief Financial Officer. (32) SECTION 1350 CERTIFICATIONS 32.1* Rule 1350 Certification of Chief Executive Officer and Chief Financial Officer. 101 INTERACTIVE DATA FILE 101** Interactive Data File (Form 10-Q for the quarter ended October 31, 2013 furnished in XBRL). 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 ---------- * Filed herewith. ** Furnished herewith. Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise are not subject to liability under these sections. 17 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. FREEDOM PETROLEUM INC. (Registrant) Dated: December 16, 2013 /s/ Thomas Hynes -------------------------------------- Thomas Hynes President, Chief Executive Officer, Chief Financial Officer, Treasurer, and Director (Principal Executive Officer and Financial and Accounting Officer) 18 EX-31 2 ex31-1.txt EXHIBIT 31.1 CERTIFICATIONS I, Thomas Hynes, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Freedom Petroleum 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. The registrant's other certifying officer 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 and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation of internal controls 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. Dated: December 16, 2013 /s/ Thomas Hynes -------------------------------------- Thomas Hynes President, Chief Executive Officer, Chief Financial Officer, Treasurer, and Director (Principal Executive Officer and Financial and Accounting Officer) EX-32 3 ex32-1.txt Exhibit 32.1 CERTIFICATION PURSUANT TO 18 U.S.C. 1350 (AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002) In connection with the Quarterly Report on Form 10-Q of Freedom Petroleum Inc. (the "Company") for the period ended October 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, I, Thomas Hynes, as President and Chief Financial Officer of the Company, hereby certify that: 1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Freedom Petroleum Inc. Dated: December 16, 2013 /s/ Thomas Hynes -------------------------------------- Thomas Hynes President, Chief Executive Officer, Chief Financial Officer, Treasurer, and Director (Principal Executive Officer and Financial and Accounting Officer) EX-101.INS 4 fpet-20131031.xml 0001557798 2012-07-23 0001557798 2012-07-01 2012-07-23 0001557798 us-gaap:CommonStockMember 2011-08-01 2012-07-31 0001557798 2012-07-31 0001557798 2012-08-01 2012-10-31 0001557798 fpet:UnrelatedPartyMember 2013-01-01 2013-01-31 0001557798 2013-05-01 2013-06-01 0001557798 2012-08-01 2013-07-31 0001557798 us-gaap:CommonStockMember 2012-08-01 2013-07-31 0001557798 2013-07-31 0001557798 us-gaap:CommonStockMember 2013-07-31 0001557798 fpet:DirectorAndOfficerMember 2013-07-31 0001557798 2013-08-01 2013-10-31 0001557798 2013-10-31 0001557798 us-gaap:CommonStockMember 2013-10-31 0001557798 fpet:DirectorAndOfficerMember 2013-10-31 0001557798 2012-06-13 2013-10-31 0001557798 2013-12-13 0001557798 2012-10-31 xbrli:shares iso4217:USD iso4217:USDxbrli:shares utr:acre xbrli:pure FREEDOM PETROLEUM INC. 0001557798 fpet --07-31 Smaller Reporting Company 52200000 10-Q 2013-10-31 false Q1 2014

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<p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; page-break-after: avoid; background-color: #ffffff; -webkit-text-stroke-width: 0px;">NOTE 1 – GENERAL ORGANIZATION AND BUSINESS <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Freedom Petroleum, Inc. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on June 13, 2012. The Company is in the exploration stage as defined under Accounting Standards Codification (“ASC 915”) and it intends to engage in the exploration and development of oil and gas properties.

<div style="width: 1567px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; padding-right: 0px; padding-left: 0px; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES   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 U.S. dollars. The Company’s fiscal year end is July 31.   Basis of Accounting The accompanying financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and are presented in U.S. dollars.  The Company is currently an exploration stage enterprise.  An exploration stage enterprise is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from. All losses accumulated since the inception of the business have been considered as part of its exploration stage activities.    Development Stage Company The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies.  A development-stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.   Cash and Cash Equivalents Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. The Company had  $2,857 and $1,674 of cash at October 31, 2013 and July 31, 2013, respectively.   Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. The more significant areas requiring the use of estimates include asset impairment, stock-based compensation, and future income tax amounts. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.   Fair Value of Financial Instruments The Company's financial instruments consist of cash, accounts payable and accrued expenses, and amounts due to a related party.  The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.  </div> <div style="color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; page-break-before: always; -webkit-text-stroke-width: 0px;"> </div> <div style="width: 1567px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; padding-right: 0px; padding-left: 0px; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <div> Revenue Recognition </div> The Company has yet to realize revenues from operations and is still in the exploration stage.  The Company will recognize revenue when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.   Oil and Gas Properties The Company uses the full cost method of accounting for oil and natural gas properties. Under this method, all acquisition, exploration and development costs, including certain payroll, asset retirement costs, other internal costs, and interest incurred for the purpose of finding oil and natural gas reserves, are capitalized. Internal costs that are capitalized are directly attributable to acquisition, exploration and development activities and do not include costs related to production, general corporate overhead or similar activities. Costs associated with production and general corporate activities are expensed in the period incurred. Proceeds from the sale of oil and natural gas properties are applied to reduce the capitalized costs of oil and natural gas properties unless the sale would significantly alter the relationship between capitalized costs and proved reserves, in which case a gain or loss is recognized.   Capitalized costs associated with impaired properties and capitalized costs related to properties having proved reserves, plus the estimated future development costs, and asset retirement costs under ASC 410 “Asset Retirement and Environmental Obligations”, are amortized using the unit-of-production method based on proved reserves. Capitalized costs of oil and natural gas properties, net of accumulated amortization and deferred income taxes, are limited to the total of estimated future net cash flows from proved oil and natural gas reserves, discounted at ten percent, plus the cost of unevaluated properties.   There are many factors, including global events that may influence the production, processing, marketing and price of oil and natural gas. A reduction in the valuation of oil and natural gas properties resulting from declining prices or production could adversely impact depletion rates and capitalized cost limitations. Capitalized costs associated with properties that have not been evaluated through drilling or seismic analysis are excluded from the unit-of-production amortization. Exclusions are adjusted annually based on drilling results and interpretative analysis.   Sales of oil and natural gas properties are accounted for as adjustments to the net full cost pool with no gain or loss recognized, unless the adjustment would significantly alter the relationship between capitalized costs and proved reserves. If it is determined that the relationship is significantly altered, the corresponding gain or loss will be recognized in the statements of operations.   Costs of oil and gas properties are amortized using the units of production method.   Ceiling test: Under the full cost method of accounting, the net book value of oil and gas properties, less related deferred income taxes, may not exceed a calculated “ceiling”. The ceiling limitation is the estimated after-tax future net cash flows from proved oil and gas reserves, discounted at 10 percent per annum and adjusted for cash flow hedges. Estimated future net cash flows exclude future cash outflows associated with settling accrued asset retirement obligations.   The Company has adopted U.S. Securities and Exchange Commission (“SEC”) Release 33-8995 and the amendments to ASC 932, “Extractive Industries – Oil and Gas” (the Modernization Rules). Under the Modernization Rules, estimated future net cash flows are calculated using end-of-period costs and an unweighted arithmetic average of commodity prices in effect on the first day of each of the previous 12 months, held flat for the life of production, except where prices are defined by contractual arrangements.  </div> <div style="color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; page-break-before: always; -webkit-text-stroke-width: 0px;"> </div> <div style="width: 1567px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; padding-right: 0px; padding-left: 0px; word-spacing: 0px; white-space: normal; -webkit-text-stroke-width: 0px;"> <div> Any excess of the net book value of proved oil and gas properties, less related deferred income taxes, over the ceiling is charged to expense and reflected as additional depletion, depreciation and amortization expense (“DD&A”) in the accompanying statement  of operations. Such limitations are tested quarterly. As of October 31, 2013, capitalized costs did not exceed the ceiling limitation, and no write-down was indicated. </div>   Impairment of Oil and Gas Properties Unproved oil and gas properties are assessed at each reporting period for impairment of value, and a loss is recognized at the time of the impairment by providing an impairment allowance. An asset would be impaired if the undiscounted cash flows were less than its carrying value. Impairments are measured by the amount by which the carrying value exceeds its fair value. Because the Company uses the successful efforts method, the Company assesses its properties individually for impairment, instead of on an aggregate pool of costs. Impairment of unproved properties is based on the facts and circumstances surrounding each lease and is recognized based on management’s evaluation. Management’s evaluation follows a two-step process where (1) recoverability of the carrying value of the asset is reviewed to determine if there is sufficient value recoverable to support the capitalized value at the report date; and, (2) if assets fail the recoverability test, impairment testing is conducted, including the evaluation of various criteria such as: prior history of successful operations; production currently in place and/or future projected cash flows (if any); reserve reports or evaluations from which management can prepare future cash flow analyses; the Company’s ability to monetize the asset(s) under evaluation; and Management’s intent regarding future development.   Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.  The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.   The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees.  In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined.   There has been no stock-based compensation issued to non-employees.   Income Taxes The Company provides for income taxes using an asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.  No provision for income taxes is included in the statement due to its immaterial amount, net of the allowance account, based on the likelihood of the Company to utilize the loss carry-forward.   Basic and Diluted Earnings (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of October 31, 2013. Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow. </div>

NOTE 3 – DUE TO RELATED PARTIES <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">During the period, an officer advanced the Company $8,000 for operating expenses. As of October 31, 2013 and July 31, 2013, the Company was obligated to officers and a director, who are also stockholders, for non-interest bearing demand loans with balances of $13,824 and 5,824, respectively. The Company plans to pay the loans back as cash flows become available.

NOTE 4 – OIL AND NATURAL GAS PROPERTIES <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">On July 23, 2012, the Company purchased a lease from an unrelated third party consisting of approximately 624 net acres in Lewis and Clark County, Montana for a total purchase price of $15,000. In addition, annual rental payments of $937 are due to the State of Montana starting June 1, 2014 through June 5, 2022. The Company has not incurred any exploration or development costs in connection with this lease and, therefore, recorded an impairment loss in the amount of $15,000 as of July 31, 2013. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Minimum annual rental payments total $8,434 for the nine-year term. The lease can be extended after June 5, 2022 so long as oil and gas in paying quantities are produced from the land.

NOTE 5 – CAPITAL STOCK <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The authorized capital of the Company is 100,000,000 common shares with a par value of $0.0001 and 20,000,000 preferred shares with a par value of $0.0001. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">During the period ended July 31, 2012, the Company issued 27,000,000 shares of common stock at a price of approximately $0.001 per share for total cash proceeds of $27,160. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">During the year ended July 31, 2013, the Company issued 25,200,000 shares of common stock at a price of approximately $0.0015 per share for total cash proceeds of $37,800. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">During the year ended July 31, 2013, a related party paid Company expenses in the amount of $3,000 which were later forgiven and recorded as contributed capital. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">There were 52,200,000 shares of common stock issued and outstanding as of October 31, 2013 and July 31, 2013.  There were no shares of preferred stock issued and outstanding as of October 31, 2013 and July 31, 2013.

NOTE 6 – INCOME TAXES <div> <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">For the period ended October 31, 2013, the Company has incurred a net loss and, therefore, has no tax liability.  The net deferred tax asset generated by the loss carry-forward has been fully reserved.  The cumulative net operating loss carry-forward is approximately $82,027 at October 31, 2013 and will expire beginning in the year 2032. <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The provision for Federal income tax consists of the following for the periods ended October 31, 2013 and 2012: <div align="left" style="font: /normal 'times new roman'; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;"> <table style="width: 1567px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> 2013 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> 2012 </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Federal income tax benefit attributable to: </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Current operations </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 1,196 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 1,141 </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Less: valuation allowance </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (1,196) </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (1,141) </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Net provision for Federal income taxes </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> </tr> </table> </div> </div> The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of October 31, 2013 and July 31, 2013: <div align="left" style="font: /normal 'times new roman'; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;"> <table style="width: 1567px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> October 31, 2013 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> July 31, 2013 </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Deferred tax asset attributable to: </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Net operating loss carryover </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 27,889 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 26,693 </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Less: valuation allowance </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (27,889) </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (26,693) </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Net deferred tax asset </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> </tr> </table> </div> <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards of $82,027 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry-forwards may be limited as to use in future years.

NOTE 7 – ENVIRONMENTAL AND OTHER CONTINGENCIES <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The Company’s operations and earnings may be affected by various forms of governmental action in the United States. Examples of such governmental action include, but are by no means limited to: tax increases and retroactive tax claims; royalty and revenue sharing increases; import and export controls; price controls; currency controls; allocation of supplies of crude oil and petroleum products and other goods; expropriation of property; restrictions and preferences affecting the issuance of oil and gas or mineral leases; restrictions on drilling and/or production; laws and regulations intended for the promotion of safety and the protection and/or remediation of the environment; governmental support for other forms of energy; and laws and regulations affecting the Company’s relationships with employees, suppliers, customers, stockholders and others. Because governmental actions are often motivated by political considerations and may be taken without full consideration of their consequences, and may be taken in response to actions of other governments, it is not practical to attempt to predict the likelihood of such actions, the form the actions may take or the effect such actions may have on the Company. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Companies in the oil and gas industry are subject to numerous federal, state, and local regulations dealing with the environment. Violation of federal or state environmental laws, regulations and permits can result in the imposition of significant civil and criminal penalties, injunctions and construction bans or delays. A discharge of hazardous substances into the environment could, to the extent such event is not insured, subject the Company to substantial expense, including both the cost to comply with applicable regulations and claims by neighboring landowners and other third parties for any personal injury and property damage that might result. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The Company currently leases a property at which hazardous substances could have been or are being handled. In addition, many of these properties have been operated by third parties whose treatment and disposal or release of hydrocarbons or other wastes were not under the Company’s control. Under existing laws, the Company could be required to remove or remediate previously disposed wastes (including wastes disposed of or released by prior owners or operators), to clean up contaminated property (including contaminated groundwater) or to perform remedial plugging operations to prevent future contamination. The Company is investigating the extent of any such liability and the availability of applicable defenses and believes the costs related to these sites will not have a material adverse effect on the Company’s net income, financial condition or liquidity in a future period. <p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The Company’s liability for remedial obligations includes certain amounts that are based on anticipated regulatory approval for proposed remediation of former refinery waste sites. Although regulatory authorities may require more costly alternatives than the proposed processes, the cost of such potential alternative processes is not expected to be a material amount. Certain environmental expenditures are likely to be recovered by the Company from other sources, primarily environmental funds maintained by certain states. Since no assurance can be given that future recoveries from other sources will occur, the Company has not recorded a benefit for likely recoveries. <div>There is the possibility that environmental expenditures could be required at currently unidentified sites, and new or revised regulations could require additional expenditures at known sites. However, based on information currently available to the Company, the amount of future remediation costs incurred at known or currently unidentified sites is not expected to have a material adverse effect on the Company’s future net income, cash flows or liquidity. The Company has recorded $0 for its estimated asset retirement obligations as of October 31, 2013.</div>

<p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">NOTE 9 – GOING CONCERN <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has a working capital deficit and has incurred losses since inception resulting in an accumulated deficit of $82,027 as of October 31, 2013. Further losses are anticipated in the development of the business, raising substantial doubt about the Company’s ability to continue as a going concern. <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.

Basis of Accounting <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The accompanying financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and are presented in U.S. dollars.  The Company is currently an exploration stage enterprise.  An exploration stage enterprise is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from. All losses accumulated since the inception of the business have been considered as part of its exploration stage activities.

<p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; page-break-after: avoid; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Cash and Cash Equivalents <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. The Company had  $2,857 and $1,674 of cash at October 31, 2013 and July 31, 2013, respectively.

Revenue Recognition <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The Company has yet to realize revenues from operations and is still in the exploration stage.  The Company will recognize revenue when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.

Oil and Gas Properties The Company uses the full cost method of accounting for oil and natural gas properties. Under this method, all acquisition, exploration and development costs, including certain payroll, asset retirement costs, other internal costs, and interest incurred for the purpose of finding oil and natural gas reserves, are capitalized. Internal costs that are capitalized are directly attributable to acquisition, exploration and development activities and do not include costs related to production, general corporate overhead or similar activities. Costs associated with production and general corporate activities are expensed in the period incurred. Proceeds from the sale of oil and natural gas properties are applied to reduce the capitalized costs of oil and natural gas properties unless the sale would significantly alter the relationship between capitalized costs and proved reserves, in which case a gain or loss is recognized.   Capitalized costs associated with impaired properties and capitalized costs related to properties having proved reserves, plus the estimated future development costs, and asset retirement costs under ASC 410 “Asset Retirement and Environmental Obligations”, are amortized using the unit-of-production method based on proved reserves. Capitalized costs of oil and natural gas properties, net of accumulated amortization and deferred income taxes, are limited to the total of estimated future net cash flows from proved oil and natural gas reserves, discounted at ten percent, plus the cost of unevaluated properties.   There are many factors, including global events that may influence the production, processing, marketing and price of oil and natural gas. A reduction in the valuation of oil and natural gas properties resulting from declining prices or production could adversely impact depletion rates and capitalized cost limitations. Capitalized costs associated with properties that have not been evaluated through drilling or seismic analysis are excluded from the unit-of-production amortization. Exclusions are adjusted annually based on drilling results and interpretative analysis.   Sales of oil and natural gas properties are accounted for as adjustments to the net full cost pool with no gain or loss recognized, unless the adjustment would significantly alter the relationship between capitalized costs and proved reserves. If it is determined that the relationship is significantly altered, the corresponding gain or loss will be recognized in the statements of operations.   Costs of oil and gas properties are amortized using the units of production method.   Ceiling test: Under the full cost method of accounting, the net book value of oil and gas properties, less related deferred income taxes, may not exceed a calculated “ceiling”. The ceiling limitation is the estimated after-tax future net cash flows from proved oil and gas reserves, discounted at 10 percent per annum and adjusted for cash flow hedges. Estimated future net cash flows exclude future cash outflows associated with settling accrued asset retirement obligations.   The Company has adopted U.S. Securities and Exchange Commission (“SEC”) Release 33-8995 and the amendments to ASC 932, “Extractive Industries – Oil and Gas” (the Modernization Rules). Under the Modernization Rules, estimated future net cash flows are calculated using end-of-period costs and an unweighted arithmetic average of commodity prices in effect on the first day of each of the previous 12 months, held flat for the life of production, except where prices are defined by contractual arrangements. <div style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;"> </div> <div style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Any excess of the net book value of proved oil and gas properties, less related deferred income taxes, over the ceiling is charged to expense and reflected as additional depletion, depreciation and amortization expense (“DD&A”) in the accompanying statement  of operations. Such limitations are tested quarterly. As of October 31, 2013, capitalized costs did not exceed the ceiling limitation, and no write-down was indicated.</div>

<p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Impairment of Oil and Gas Properties <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Unproved oil and gas properties are assessed at each reporting period for impairment of value, and a loss is recognized at the time of the impairment by providing an impairment allowance. An asset would be impaired if the undiscounted cash flows were less than its carrying value. Impairments are measured by the amount by which the carrying value exceeds its fair value. Because the Company uses the successful efforts method, the Company assesses its properties individually for impairment, instead of on an aggregate pool of costs. Impairment of unproved properties is based on the facts and circumstances surrounding each lease and is recognized based on management’s evaluation. Management’s evaluation follows a two-step process where (1) recoverability of the carrying value of the asset is reviewed to determine if there is sufficient value recoverable to support the capitalized value at the report date; and, (2) if assets fail the recoverability test, impairment testing is conducted, including the evaluation of various criteria such as: prior history of successful operations; production currently in place and/or future projected cash flows (if any); reserve reports or evaluations from which management can prepare future cash flow analyses; the Company’s ability to monetize the asset(s) under evaluation; and Management’s intent regarding future development.

<p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Stock-Based Compensation <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.  The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees. <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <p style="font: /normal 'times new roman'; margin: 0in 0in 0pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees.  In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined.   There has been no stock-based compensation issued to non-employees.

<p style="font: /normal 'times new roman'; margin: 0in 0.2pt 0pt 0in; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

<p style="font: /normal 'times new roman'; margin: 0in 0in 12pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;">  <div align="left" style="font: /normal 'times new roman'; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;"> <table style="width: 1567px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> 2013 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> 2012 </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Federal income tax benefit attributable to: </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Current operations </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 1,196 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 1,141 </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Less: valuation allowance </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (1,196) </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (1,141) </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Net provision for Federal income taxes </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> </tr> </table> </div>

<div align="left" style="font: /normal 'times new roman'; color: #000000; text-transform: none; text-indent: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;"> <table style="width: 1567px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> October 31, 2013 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> July 31, 2013 </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Deferred tax asset attributable to: </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;">   </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Net operating loss carryover </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 27,889 </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> $ 26,693 </td> </tr> <tr style="height: 4pt;"> <td width="4%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;">   </td> <td width="48%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt;"> Less: valuation allowance </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (27,889) </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 4pt; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;"> (26,693) </td> </tr> <tr style="height: 3.5pt;"> <td width="52%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt;" colspan="2"> Net deferred tax asset </td> <td width="24%" nowrap="nowrap" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> <td width="24%" valign="bottom" style="padding: 0in 5.4pt; height: 3.5pt; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;"> $ - </td> </tr> </table> </div>

624

937

937 937 937

8434

P9Y

27000000

25200000

0.001

0.0015

52200000

1141

1196

1141 1196

26693

27889

26693

27889

82027

0.34

0 300

900

8000

13824

3000

8000

15000

52200000

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20,000,000 shares authorized, 0 shares issued and outstanding Common Stock, Value, Outstanding Common stock, $0.0001 par value, 100,000,000 shares authorized; 52,200,000 shares issued and outstanding Balance Balance Additional Paid In Capital Additional paid-in capital Paid in capital Development Stage Enterprise, Deficit Accumulated During Development Stage Deficit accumulated during the development stage Deficit accumulated during the exploration stage Stockholders' Equity Attributable to Parent TOTAL STOCKHOLDERS' EQUITY Total Stockholders' Deficit Balance Balance Liabilities and Equity TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY Total Liabilities and Stockholders' Deficit Preferred Stock, Par or Stated Value Per Share Preferred stock, par value (in dollars per share) Preferred Stock, Shares Authorized Preferred stock, shares authorized Preferred Stock, Shares Issued Preferred stock, shares issued Preferred Stock, Shares Outstanding Preferred stock, shares outstanding Common Stock, Par Or Stated Value Per Share Common stock, par value (in dollars per share) Common Stock, Shares Authorized Common stock, shares authorized Shares, Issued Common stock, shares issued Shares, Outstanding Common stock, shares outstanding Balance (in shares) Balance (in shares) Income Statement [Abstract] GROSS REVENUES Oil and Gas Revenue GROSS REVENUES Operating Expenses [Abstract] OPERATING EXPENSES General and Administrative Expense General and administrative Professional Fees Professional fees Consulting Fees Related Party Consulting fees - related party Represents Consulting fees paid to related party during period. Website Design Website design Represents the amount of Website Design expenses paid during period. 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General Organization and Business [Abstract] General Organization and Business [Abstract] Business Description and Basis Of Presentation [Text Block] GENERAL ORGANIZATION AND BUSINESS Accounting Policies [Abstract] Accounting Policies [Abstract] Basis Of Presentation and Significant Accounting Policies [Text Block] SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Related Party Transactions [Abstract] Related Party Transactions [Abstract] Related Party Transactions Disclosure [Text Block] DUE TO RELATED PARTY Leases [Abstract] Leases [Abstract] Leases Of Lessee Disclosure [Text Block] OIL AND NATURAL GAS PROPERTIES Equity [Abstract] Equity [Abstract] Stockholders' Equity Note Disclosure [Text Block] CAPITAL STOCK Income Tax Disclosure [Abstract] Income Tax Disclosure [Abstract] Income Tax Disclosure [Text Block] INCOME TAXES Environmental Remediation Obligations [Abstract] Environmental Remediation Obligations [Abstract] Environmental Loss Contingency Disclosure [Text Block] ENVIRONMENTAL AND OTHER CONTINGENCIES Commitments and Contingencies Disclosure [Abstract] Commitments and Contingencies Disclosure [Abstract] Commitments and Contingencies Disclosure [Text Block] COMMITMENTS AND CONTINGENCIES Going Concern [Abstract] Going Concern [Abstract] Liquidity Disclosure [Policy Text Block] GOING CONCERN Subsequent Events [Abstract] Subsequent Events [Abstract] Subsequent Events [Text Block] SUBSEQUENT EVENTS Basis Of Presentation [Text Block] Basis of Presentation Disclosure of accounting presentation. 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Related Party Transaction [Line Items] Proceeds from Related Party Debt Advance from related party for operating expenses Loan from related party Land Subject To Ground Leases Area of lease (in acres) Operating Leases, Future Minimum Payments Due, Next Twelve Months Annual rental payments from June 1, 2014 to June 5, 2015 Operating Leases, Future Minimum Payments, Due In Two Years Annual rental payments from June 6, 2015 to June 5, 2016 Operating Leases, Future Minimum Payments, Due In Three Years Annual rental payments from June 6, 2016 to June 5, 2017 Operating Leases, Future Minimum Payments, Due In Four Years Annual rental payments from June 6, 2017 to June 5, 2018 Operating Leases, Future Minimum Payments, Due In Five Years Annual rental payments from June 6, 2018 to June 5, 2019 Operating Leases, Future Minimum Payments, Due In Six Years Annual rental payments from June 6, 2019 to June 5, 2020 Amount of required minimum rental payments maturing in the sixth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Operating Leases, Future Minimum Payments, Due In Seven Years Annual rental payments from June 6, 2020 to June 5, 2021 Amount of required minimum rental payments maturing in the seventh fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Operating Leases, Future Minimum Payments, Due In Eight Years Annual rental payments from June 6, 2021 to June 5, 2022 Amount of required minimum rental payments maturing in the eighth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Operating Leases, Future Minimum Payments Due Minimum annual rental payments for nine-year term Term For Annual Rental Payment Term for minimum annual rental payments (in years) It represents term for minimum annual rental payments. Schedule Of Stock By Class [Table] Schedule of Stock by Class [Table] Class Of Stock [Axis] Class of Stock [Axis] Class Of Stock [Domain] Class of Stock [Domain] Common Stock [Member] Common Stock Class Of Stock [Line Items] Class of Stock [Line Items] Stock Issued During Period, Shares, Issued For Cash Common shares issued for cash (in shares) Common stock issued to founders at $0.001 per share (in shares) Equity Issuance, Per Share Amount Common stock issuance per share amount (in dollars per share) Common stock issued for cash, price per share (in dollars per share) Common Stock, Shares, Issued Common stock, shares issued Common Stock, Shares, Outstanding Common stock, shares outstanding Balance (in shares) Balance (in shares) Federal Income Tax Expense (Benefit), Continuing Operations [Abstract] Federal income tax benefit attributable to: Current Federal Tax Expense (Benefit) Current operations Federal Income Tax Expense Benefit, Valuation Allowance Federal Income Tax Expense Benefit, Valuation Allowance It represents valuation allowance for federal income taxes. Less: valuation allowance Federal Income Tax Expense (Benefit), Continuing Operations, Total PROVISION FOR INCOME TAXES Net provision for Federal income taxes Deferred Tax Assets, Net [Abstract] Deferred tax asset attributable to: Deferred Tax Assets, Operating Loss Carryforwards Net operating loss carryover Operating Loss Carryforwards, Valuation Allowance Operating Loss Carryforwards, Valuation Allowance Less: valuation allowance Deferred Tax Assets, Net Of Valuation Allowance Deferred Tax Assets, Net of Valuation Allowance Net deferred tax asset Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent Expected tax rate Operating Loss Carryforwards Net operating loss carry-forwards Estimated Asset Retirement Obligation Estimated asset retirement obligation Carrying amount of the estimated asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. Commitments And Contingencies [Table] Disclosure of information about obligations resulting from commitments and contingencies. Unrelated Party [Axis] Represents information by type of unrelated party. Unrelated Party [Domain] Represents type of unrelated party. Unrelated Party [Member] Unrelated Party Represents information of unrelated party. Commitments And Contingencies [Line Items] Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Monthly Rent Payments Monthly rent payment Represents the amount of the monthly rental payments. Operating Leases, Rent Expense, Sublease Rentals Rent income recognized to three months of office sharing Advance from related party for operating expenses Increase in due to related parties Other Nonoperating Income (Expense), Total OTHER INCOME (EXPENSE) OTHER INCOME (EXPENSE) EX-101.PRE 9 fpet-20131031_pre.xml XML 10 R17.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Tables)

3 Months Ended

Oct. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of the provision for federal income tax

		2013	2012
Federal income tax benefit attributable to:
	Current operations	$ 1,196	$ 1,141
	Less: valuation allowance	(1,196)	(1,141)
Net provision for Federal income taxes		$ -	$ -

Schedule of deferred tax assets

		October 31, 2013	July 31, 2013
Deferred tax asset attributable to:
	Net operating loss carryover	$ 27,889	$ 26,693
	Less: valuation allowance	(27,889)	(26,693)
Net deferred tax asset		$ -	$ -

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STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 17 Months Ended

Oct. 31, 2013

Oct. 31, 2012

Oct. 31, 2013

Income Statement [Abstract]

GROSS REVENUES

OPERATING EXPENSES

General and administrative 1,417 31,727

Professional fees 3,000 3,355 26,000

Consulting fees - related party 10,000

Website design 800

Impairment 15,000

TOTAL OPERATING EXPENSES 4,417 3,355 83,527

LOSS FROM OPERATIONS (4,417) (3,355) (83,527)

OTHER INCOME (EXPENSE) 900 1,500

LOSS BEFORE PROVISION FOR INCOME TAXES (3,517) (3,355) (82,027)

PROVISION FOR INCOME TAXES

NET LOSS $ (3,517) $ (3,355) $ (82,027)

NET LOSS PER SHARE: BASIC AND DILUTED (in dollars per share) $ 0.00 $ 0.00

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED (in shares) 52,200,000 27,160,000

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CAPITAL STOCK
3 Months Ended

Oct. 31, 2013

Equity [Abstract]

CAPITAL STOCK
NOTE 5 – CAPITAL STOCK

The authorized capital of the Company is 100,000,000 common shares with a par value of $0.0001 and 20,000,000 preferred shares with a par value of $0.0001.

During the period ended July 31, 2012, the Company issued 27,000,000 shares of common stock at a price of approximately $0.001 per share for total cash proceeds of $27,160.

During the year ended July 31, 2013, the Company issued 25,200,000 shares of common stock at a price of approximately $0.0015 per share for total cash proceeds of $37,800.

During the year ended July 31, 2013, a related party paid Company expenses in the amount of $3,000 which were later forgiven and recorded as contributed capital.

There were 52,200,000 shares of common stock issued and outstanding as of October 31, 2013 and July 31, 2013. There were no shares of preferred stock issued and outstanding as of October 31, 2013 and July 31, 2013.

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INCOME TAXES (Detail Textuals) (USD $)
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Oct. 31, 2013

Income Tax Disclosure [Abstract]

Expected tax rate 34.00%

Net operating loss carry-forwards $ 82,027

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Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Detail Textuals) (USD $)

Oct. 31, 2013

Jul. 31, 2013

Oct. 31, 2012

Jul. 31, 2012

Accounting Policies [Abstract]

Cash $ 2,857 $ 1,674 $ 1,225 $ 24,230

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GOING CONCERN (Detail Textuals) (USD $)

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Jul. 31, 2013

Going Concern [Abstract]

Deficit accumulated during the exploration stage $ (82,027) $ (78,510)

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Cumulative net losses reported during the development stage.

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COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)
1 Months Ended

Jun. 01, 2013

Jan. 31, 2013

Unrelated Party

Commitments And Contingencies [Line Items]

Monthly rent payment $ 300

Rent income recognized to three months of office sharing $ 900

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ENVIRONMENTAL AND OTHER CONTINGENCIES (Detail Textuals) (USD $)

Oct. 31, 2013

Environmental Remediation Obligations [Abstract]

Estimated asset retirement obligation $ 0

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Carrying amount of the estimated asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

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GENERAL ORGANIZATION AND BUSINESS
3 Months Ended

Oct. 31, 2013

General Organization and Business [Abstract]

GENERAL ORGANIZATION AND BUSINESS
NOTE 1 – GENERAL ORGANIZATION AND BUSINESS

Freedom Petroleum, Inc. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on June 13, 2012. The Company is in the exploration stage as defined under Accounting Standards Codification (“ASC 915”) and it intends to engage in the exploration and development of oil and gas properties.

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DUE TO RELATED PARTY
3 Months Ended

Oct. 31, 2013

Related Party Transactions [Abstract]

DUE TO RELATED PARTY
NOTE 3 – DUE TO RELATED PARTIES

During the period, an officer advanced the Company $8,000 for operating expenses. As of October 31, 2013 and July 31, 2013, the Company was obligated to officers and a director, who are also stockholders, for non-interest bearing demand loans with balances of $13,824 and 5,824, respectively. The Company plans to pay the loans back as cash flows become available.

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INCOME TAXES
3 Months Ended

Oct. 31, 2013

Income Tax Disclosure [Abstract]

INCOME TAXES
NOTE 6 – INCOME TAXES

For the period ended October 31, 2013, the Company has incurred a net loss and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $82,027 at October 31, 2013 and will expire beginning in the year 2032.

The provision for Federal income tax consists of the following for the periods ended October 31, 2013 and 2012:

2013

2012

Federal income tax benefit attributable to:

Current operations

$ 1,196

$ 1,141

Less: valuation allowance

(1,196)

(1,141)

Net provision for Federal income taxes

$ -

$ -

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of October 31, 2013 and July 31, 2013:

October 31, 2013

July 31, 2013

Deferred tax asset attributable to:

Net operating loss carryover

$ 27,889

$ 26,693

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(27,889)

(26,693)

Net deferred tax asset

$ -

$ -

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards of $82,027 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry-forwards may be limited as to use in future years.

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OIL AND NATURAL GAS PROPERTIES
3 Months Ended

Oct. 31, 2013

Leases [Abstract]

OIL AND NATURAL GAS PROPERTIES
NOTE 4 – OIL AND NATURAL GAS PROPERTIES

On July 23, 2012, the Company purchased a lease from an unrelated third party consisting of approximately 624 net acres in Lewis and Clark County, Montana for a total purchase price of $15,000. In addition, annual rental payments of $937 are due to the State of Montana starting June 1, 2014 through June 5, 2022. The Company has not incurred any exploration or development costs in connection with this lease and, therefore, recorded an impairment loss in the amount of $15,000 as of July 31, 2013.

Minimum annual rental payments total $8,434 for the nine-year term. The lease can be extended after June 5, 2022 so long as oil and gas in paying quantities are produced from the land.

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BALANCE SHEETS (Parentheticals) (USD $)

Oct. 31, 2013

Jul. 31, 2013

Statement Of Financial Position [Abstract]

Preferred stock, par value (in dollars per share) $ 0.0001 $ 0.0001

Preferred stock, shares authorized 20,000,000 20,000,000

Preferred stock, shares issued 0 0

Preferred stock, shares outstanding 0 0

Common stock, par value (in dollars per share) $ 0.0001 $ 0.0001

Common stock, shares authorized 100,000,000 100,000,000

Common stock, shares issued 52,200,000 52,200,000

Common stock, shares outstanding 52,200,000 52,200,000

X

- Definition

Face amount or stated value per share of common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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GOING CONCERN
3 Months Ended

Oct. 31, 2013

Going Concern [Abstract]

GOING CONCERN
NOTE 9 – GOING CONCERN

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has a working capital deficit and has incurred losses since inception resulting in an accumulated deficit of $82,027 as of October 31, 2013. Further losses are anticipated in the development of the business, raising substantial doubt about the Company’s ability to continue as a going concern.

The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.

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STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended 17 Months Ended

Oct. 31, 2013

Oct. 31, 2012

Oct. 31, 2013

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss for the period $ (3,517) $ (3,355) $ (82,027)

Adjustments To Reconcile Net Loss To Net Cash Provided by Operating Activities

Impairment loss 15,000

Change in operating assets & liabilities

Increase (decrease) in accounts payable and accrued expenses (3,300) (19,650) 3,100

Net Cash Provided by (Used in) Operating Activities (6,817) (23,005) (63,927)

CASH FLOWS FROM INVESTING ACTIVITIES

Acquisition of unproved oil and gas properties (15,000)

Net Cash Used in Investing Activities (15,000)

CASH FLOWS FROM FINANCING ACTIVITIES

Loan from related party 3,000

Increase in due to related parties 8,000 13,824

Proceeds from issuance of common stock 64,960

Net Cash Provided by Financing Activities 8,000 81,784

Net Increase (Decrease) in Cash and Cash Equivalents 1,183 (23,005) 2,857

Cash and cash equivalents, beginning of the period 1,674 24,230

Cash and cash equivalents, end of the period 2,857 1,225 2,857

SUPPLEMENTAL CASH FLOW INFORMATION:

Cash paid for income taxes

Cash paid for interest

SUPPLEMENTAL NON-CASH INVESTING AND FINANCING INFORMATION:

Forgiveness of related party payable recorded as contributed capital $ 3,000

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BALANCE SHEETS (USD $)

Oct. 31, 2013

Jul. 31, 2013

Current Assets

Cash and cash equivalents $ 2,857 $ 1,674

Total Current Assets 2,857 1,674

Total Assets 2,857 1,674

Current Liabilities

Accounts payable and accrued expenses 3,100 6,400

Due to related parties 13,824 5,824

Total Current Liabilities 16,924 12,224

Stockholders' Deficit

Preferred stock, $0.0001 par value; 20,000,000 shares authorized, 0 shares issued and outstanding

Common stock, $0.0001 par value, 100,000,000 shares authorized; 52,200,000 shares issued and outstanding 5,220 5,220

Additional paid-in capital 62,740 62,740

Deficit accumulated during the exploration stage (82,027) (78,510)

Total Stockholders' Deficit (14,067) (10,550)

Total Liabilities and Stockholders' Deficit $ 2,857 $ 1,674

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COMMITMENTS AND CONTINGENCIES
3 Months Ended

Oct. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES
NOTE 8 – COMMITMENTS AND CONTINGENCIES

The Company entered into an informal agreement to rent office space on a month-to-month basis with an unrelated party for $300/month to begin on January 1, 2013. The Company began sharing the office space with other tenants on June 1, 2013, also on a month-to-month basis. These tenants are subleasing the space from the Company for $300/month and for the period ended October 31, 2013, the Company recognized $900 of other income related to the three months of office sharing.

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policies)
3 Months Ended

Oct. 31, 2013

Accounting Policies [Abstract]

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 U.S. dollars. The Company’s fiscal year end is July 31.

Basis of Accounting
Basis of Accounting

The accompanying financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and are presented in U.S. dollars. The Company is currently an exploration stage enterprise. An exploration stage enterprise is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from. All losses accumulated since the inception of the business have been considered as part of its exploration stage activities.

Development Stage Company
Development Stage Company

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies. A development-stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.

Cash and Cash Equivalents
Cash and Cash Equivalents

Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. The Company had $2,857 and $1,674 of cash at October 31, 2013 and July 31, 2013, respectively.

Use of Estimates
Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. The more significant areas requiring the use of estimates include asset impairment, stock-based compensation, and future income tax amounts. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

The Company's financial instruments consist of cash, accounts payable and accrued expenses, and amounts due to a related party. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.

Revenue Recognition
Revenue Recognition

The Company has yet to realize revenues from operations and is still in the exploration stage. The Company will recognize revenue when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.

Oil and Gas Properties
Oil and Gas Properties

The Company uses the full cost method of accounting for oil and natural gas properties. Under this method, all acquisition, exploration and development costs, including certain payroll, asset retirement costs, other internal costs, and interest incurred for the purpose of finding oil and natural gas reserves, are capitalized. Internal costs that are capitalized are directly attributable to acquisition, exploration and development activities and do not include costs related to production, general corporate overhead or similar activities. Costs associated with production and general corporate activities are expensed in the period incurred. Proceeds from the sale of oil and natural gas properties are applied to reduce the capitalized costs of oil and natural gas properties unless the sale would significantly alter the relationship between capitalized costs and proved reserves, in which case a gain or loss is recognized.

Capitalized costs associated with impaired properties and capitalized costs related to properties having proved reserves, plus the estimated future development costs, and asset retirement costs under ASC 410 “Asset Retirement and Environmental Obligations”, are amortized using the unit-of-production method based on proved reserves. Capitalized costs of oil and natural gas properties, net of accumulated amortization and deferred income taxes, are limited to the total of estimated future net cash flows from proved oil and natural gas reserves, discounted at ten percent, plus the cost of unevaluated properties.

There are many factors, including global events that may influence the production, processing, marketing and price of oil and natural gas. A reduction in the valuation of oil and natural gas properties resulting from declining prices or production could adversely impact depletion rates and capitalized cost limitations. Capitalized costs associated with properties that have not been evaluated through drilling or seismic analysis are excluded from the unit-of-production amortization. Exclusions are adjusted annually based on drilling results and interpretative analysis.

Sales of oil and natural gas properties are accounted for as adjustments to the net full cost pool with no gain or loss recognized, unless the adjustment would significantly alter the relationship between capitalized costs and proved reserves. If it is determined that the relationship is significantly altered, the corresponding gain or loss will be recognized in the statements of operations.

Costs of oil and gas properties are amortized using the units of production method.

Ceiling test: Under the full cost method of accounting, the net book value of oil and gas properties, less related deferred income taxes, may not exceed a calculated “ceiling”. The ceiling limitation is the estimated after-tax future net cash flows from proved oil and gas reserves, discounted at 10 percent per annum and adjusted for cash flow hedges. Estimated future net cash flows exclude future cash outflows associated with settling accrued asset retirement obligations.

The Company has adopted U.S. Securities and Exchange Commission (“SEC”) Release 33-8995 and the amendments to ASC 932, “Extractive Industries – Oil and Gas” (the Modernization Rules). Under the Modernization Rules, estimated future net cash flows are calculated using end-of-period costs and an unweighted arithmetic average of commodity prices in effect on the first day of each of the previous 12 months, held flat for the life of production, except where prices are defined by contractual arrangements.

Any excess of the net book value of proved oil and gas properties, less related deferred income taxes, over the ceiling is charged to expense and reflected as additional depletion, depreciation and amortization expense (“DD&A”) in the accompanying statement of operations. Such limitations are tested quarterly. As of October 31, 2013, capitalized costs did not exceed the ceiling limitation, and no write-down was indicated.

Impairment of Oil and Gas Properties
Impairment of Oil and Gas Properties

Unproved oil and gas properties are assessed at each reporting period for impairment of value, and a loss is recognized at the time of the impairment by providing an impairment allowance. An asset would be impaired if the undiscounted cash flows were less than its carrying value. Impairments are measured by the amount by which the carrying value exceeds its fair value. Because the Company uses the successful efforts method, the Company assesses its properties individually for impairment, instead of on an aggregate pool of costs. Impairment of unproved properties is based on the facts and circumstances surrounding each lease and is recognized based on management’s evaluation. Management’s evaluation follows a two-step process where (1) recoverability of the carrying value of the asset is reviewed to determine if there is sufficient value recoverable to support the capitalized value at the report date; and, (2) if assets fail the recoverability test, impairment testing is conducted, including the evaluation of various criteria such as: prior history of successful operations; production currently in place and/or future projected cash flows (if any); reserve reports or evaluations from which management can prepare future cash flow analyses; the Company’s ability to monetize the asset(s) under evaluation; and Management’s intent regarding future development.

Stock-Based Compensation
Stock-Based Compensation

The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.

The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.

Income Taxes
Income Taxes

The Company provides for income taxes using an asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. No provision for income taxes is included in the statement due to its immaterial amount, net of the allowance account, based on the likelihood of the Company to utilize the loss carry-forward.

Basic and Diluted Earnings (Loss) Per Share
Basic and Diluted Earnings (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of October 31, 2013.

Recent Accounting Pronouncements
Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

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ENVIRONMENTAL AND OTHER CONTINGENCIES
3 Months Ended

Oct. 31, 2013

Environmental Remediation Obligations [Abstract]

ENVIRONMENTAL AND OTHER CONTINGENCIES
NOTE 7 – ENVIRONMENTAL AND OTHER CONTINGENCIES

The Company’s operations and earnings may be affected by various forms of governmental action in the United States. Examples of such governmental action include, but are by no means limited to: tax increases and retroactive tax claims; royalty and revenue sharing increases; import and export controls; price controls; currency controls; allocation of supplies of crude oil and petroleum products and other goods; expropriation of property; restrictions and preferences affecting the issuance of oil and gas or mineral leases; restrictions on drilling and/or production; laws and regulations intended for the promotion of safety and the protection and/or remediation of the environment; governmental support for other forms of energy; and laws and regulations affecting the Company’s relationships with employees, suppliers, customers, stockholders and others. Because governmental actions are often motivated by political considerations and may be taken without full consideration of their consequences, and may be taken in response to actions of other governments, it is not practical to attempt to predict the likelihood of such actions, the form the actions may take or the effect such actions may have on the Company.

Companies in the oil and gas industry are subject to numerous federal, state, and local regulations dealing with the environment. Violation of federal or state environmental laws, regulations and permits can result in the imposition of significant civil and criminal penalties, injunctions and construction bans or delays. A discharge of hazardous substances into the environment could, to the extent such event is not insured, subject the Company to substantial expense, including both the cost to comply with applicable regulations and claims by neighboring landowners and other third parties for any personal injury and property damage that might result.

The Company currently leases a property at which hazardous substances could have been or are being handled. In addition, many of these properties have been operated by third parties whose treatment and disposal or release of hydrocarbons or other wastes were not under the Company’s control. Under existing laws, the Company could be required to remove or remediate previously disposed wastes (including wastes disposed of or released by prior owners or operators), to clean up contaminated property (including contaminated groundwater) or to perform remedial plugging operations to prevent future contamination. The Company is investigating the extent of any such liability and the availability of applicable defenses and believes the costs related to these sites will not have a material adverse effect on the Company’s net income, financial condition or liquidity in a future period.

The Company’s liability for remedial obligations includes certain amounts that are based on anticipated regulatory approval for proposed remediation of former refinery waste sites. Although regulatory authorities may require more costly alternatives than the proposed processes, the cost of such potential alternative processes is not expected to be a material amount. Certain environmental expenditures are likely to be recovered by the Company from other sources, primarily environmental funds maintained by certain states. Since no assurance can be given that future recoveries from other sources will occur, the Company has not recorded a benefit for likely recoveries.

There is the possibility that environmental expenditures could be required at currently unidentified sites, and new or revised regulations could require additional expenditures at known sites. However, based on information currently available to the Company, the amount of future remediation costs incurred at known or currently unidentified sites is not expected to have a material adverse effect on the Company’s future net income, cash flows or liquidity. The Company has recorded $0 for its estimated asset retirement obligations as of October 31, 2013.

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
3 Months Ended

Oct. 31, 2013

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

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 U.S. dollars. The Company’s fiscal year end is July 31.

Basis of Accounting

The accompanying financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and are presented in U.S. dollars. The Company is currently an exploration stage enterprise. An exploration stage enterprise is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from. All losses accumulated since the inception of the business have been considered as part of its exploration stage activities.

Development Stage Company

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies. A development-stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.

Cash and Cash Equivalents

Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. The Company had $2,857 and $1,674 of cash at October 31, 2013 and July 31, 2013, respectively.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. The more significant areas requiring the use of estimates include asset impairment, stock-based compensation, and future income tax amounts. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.

Fair Value of Financial Instruments

The Company's financial instruments consist of cash, accounts payable and accrued expenses, and amounts due to a related party. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.

Revenue Recognition

The Company has yet to realize revenues from operations and is still in the exploration stage. The Company will recognize revenue when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.

Oil and Gas Properties

The Company uses the full cost method of accounting for oil and natural gas properties. Under this method, all acquisition, exploration and development costs, including certain payroll, asset retirement costs, other internal costs, and interest incurred for the purpose of finding oil and natural gas reserves, are capitalized. Internal costs that are capitalized are directly attributable to acquisition, exploration and development activities and do not include costs related to production, general corporate overhead or similar activities. Costs associated with production and general corporate activities are expensed in the period incurred. Proceeds from the sale of oil and natural gas properties are applied to reduce the capitalized costs of oil and natural gas properties unless the sale would significantly alter the relationship between capitalized costs and proved reserves, in which case a gain or loss is recognized.

Capitalized costs associated with impaired properties and capitalized costs related to properties having proved reserves, plus the estimated future development costs, and asset retirement costs under ASC 410 “Asset Retirement and Environmental Obligations”, are amortized using the unit-of-production method based on proved reserves. Capitalized costs of oil and natural gas properties, net of accumulated amortization and deferred income taxes, are limited to the total of estimated future net cash flows from proved oil and natural gas reserves, discounted at ten percent, plus the cost of unevaluated properties.

There are many factors, including global events that may influence the production, processing, marketing and price of oil and natural gas. A reduction in the valuation of oil and natural gas properties resulting from declining prices or production could adversely impact depletion rates and capitalized cost limitations. Capitalized costs associated with properties that have not been evaluated through drilling or seismic analysis are excluded from the unit-of-production amortization. Exclusions are adjusted annually based on drilling results and interpretative analysis.

Sales of oil and natural gas properties are accounted for as adjustments to the net full cost pool with no gain or loss recognized, unless the adjustment would significantly alter the relationship between capitalized costs and proved reserves. If it is determined that the relationship is significantly altered, the corresponding gain or loss will be recognized in the statements of operations.

Costs of oil and gas properties are amortized using the units of production method.

Ceiling test: Under the full cost method of accounting, the net book value of oil and gas properties, less related deferred income taxes, may not exceed a calculated “ceiling”. The ceiling limitation is the estimated after-tax future net cash flows from proved oil and gas reserves, discounted at 10 percent per annum and adjusted for cash flow hedges. Estimated future net cash flows exclude future cash outflows associated with settling accrued asset retirement obligations.

The Company has adopted U.S. Securities and Exchange Commission (“SEC”) Release 33-8995 and the amendments to ASC 932, “Extractive Industries – Oil and Gas” (the Modernization Rules). Under the Modernization Rules, estimated future net cash flows are calculated using end-of-period costs and an unweighted arithmetic average of commodity prices in effect on the first day of each of the previous 12 months, held flat for the life of production, except where prices are defined by contractual arrangements.

Any excess of the net book value of proved oil and gas properties, less related deferred income taxes, over the ceiling is charged to expense and reflected as additional depletion, depreciation and amortization expense (“DD&A”) in the accompanying statement of operations. Such limitations are tested quarterly. As of October 31, 2013, capitalized costs did not exceed the ceiling limitation, and no write-down was indicated.

Impairment of Oil and Gas Properties

Unproved oil and gas properties are assessed at each reporting period for impairment of value, and a loss is recognized at the time of the impairment by providing an impairment allowance. An asset would be impaired if the undiscounted cash flows were less than its carrying value. Impairments are measured by the amount by which the carrying value exceeds its fair value. Because the Company uses the successful efforts method, the Company assesses its properties individually for impairment, instead of on an aggregate pool of costs. Impairment of unproved properties is based on the facts and circumstances surrounding each lease and is recognized based on management’s evaluation. Management’s evaluation follows a two-step process where (1) recoverability of the carrying value of the asset is reviewed to determine if there is sufficient value recoverable to support the capitalized value at the report date; and, (2) if assets fail the recoverability test, impairment testing is conducted, including the evaluation of various criteria such as: prior history of successful operations; production currently in place and/or future projected cash flows (if any); reserve reports or evaluations from which management can prepare future cash flow analyses; the Company’s ability to monetize the asset(s) under evaluation; and Management’s intent regarding future development.

Stock-Based Compensation

The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.

The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.

Income Taxes

The Company provides for income taxes using an asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. No provision for income taxes is included in the statement due to its immaterial amount, net of the allowance account, based on the likelihood of the Company to utilize the loss carry-forward.

Basic and Diluted Earnings (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of October 31, 2013.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

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DUE TO RELATED PARTY (Detail Textuals) (USD $)
3 Months Ended 17 Months Ended

Oct. 31, 2013

Oct. 31, 2013

Jul. 31, 2013

Related Party Transaction [Line Items]

Due to related parties $ 13,824 $ 13,824 $ 5,824

Advance from related party for operating expenses 8,000 13,824

Officer

Related Party Transaction [Line Items]

Advance from related party for operating expenses 8,000

Director And Officer

Related Party Transaction [Line Items]

Due to related parties $ 13,824 $ 13,824 $ 5,824

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SUBSEQUENT EVENTS
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OIL AND NATURAL GAS PROPERTIES (Detail Textuals) (USD $)
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Jul. 23, 2012

acre

Oct. 31, 2013

Jul. 31, 2013

Oct. 31, 2013

Leases [Abstract]

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Purchase price of lease $ 15,000 $ 15,000

Annual rental payments from June 1, 2014 to June 5, 2015 937

Annual rental payments from June 6, 2015 to June 5, 2016 937

Annual rental payments from June 6, 2016 to June 5, 2017 937

Annual rental payments from June 6, 2017 to June 5, 2018 937

Annual rental payments from June 6, 2018 to June 5, 2019 937

Annual rental payments from June 6, 2019 to June 5, 2020 937

Annual rental payments from June 6, 2020 to June 5, 2021 937

Annual rental payments from June 6, 2021 to June 5, 2022 937

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Impairment loss $ 15,000 $ 15,000

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Document and Entity Information
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Document and Entity Information [Abstract]

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Current Fiscal Year End Date --07-31

Entity Filer Category Smaller Reporting Company

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CAPITAL STOCK (Detail Textuals) (USD $)
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STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		17 Months Ended
STATEMENTS OF OPERATIONS (USD $)	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Income Statement [Abstract]
GROSS REVENUES
OPERATING EXPENSES
General and administrative	1,417		31,727
Professional fees	3,000	3,355	26,000
Consulting fees - related party			10,000
Website design			800
Impairment			15,000
TOTAL OPERATING EXPENSES	4,417	3,355	83,527
LOSS FROM OPERATIONS	(4,417)	(3,355)	(83,527)
OTHER INCOME (EXPENSE)	900		1,500
LOSS BEFORE PROVISION FOR INCOME TAXES	(3,517)	(3,355)	(82,027)
PROVISION FOR INCOME TAXES
NET LOSS	$ (3,517)	$ (3,355)	$ (82,027)
NET LOSS PER SHARE: BASIC AND DILUTED (in dollars per share)	$ 0.00	$ 0.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED (in shares)	52,200,000	27,160,000

INCOME TAXES (Detail Textuals) (USD $)	3 Months Ended
INCOME TAXES (Detail Textuals) (USD $)	Oct. 31, 2013
Income Tax Disclosure [Abstract]
Expected tax rate	34.00%
Net operating loss carry-forwards	$ 82,027

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Detail Textuals) (USD $)	Oct. 31, 2013	Jul. 31, 2013	Oct. 31, 2012	Jul. 31, 2012
Accounting Policies [Abstract]
Cash	$ 2,857	$ 1,674	$ 1,225	$ 24,230

GOING CONCERN (Detail Textuals) (USD $)	Oct. 31, 2013	Jul. 31, 2013
Going Concern [Abstract]
Deficit accumulated during the exploration stage	$ (82,027)	$ (78,510)

COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)	1 Months Ended
COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)	Jun. 01, 2013	Jan. 31, 2013 Unrelated Party
Commitments And Contingencies [Line Items]
Monthly rent payment		$ 300
Rent income recognized to three months of office sharing	$ 900

ENVIRONMENTAL AND OTHER CONTINGENCIES (Detail Textuals) (USD $)	Oct. 31, 2013
Environmental Remediation Obligations [Abstract]
Estimated asset retirement obligation	$ 0

BALANCE SHEETS (Parentheticals) (USD $)	Oct. 31, 2013	Jul. 31, 2013
Statement Of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	52,200,000	52,200,000
Common stock, shares outstanding	52,200,000	52,200,000

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		17 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$ (3,517)	$ (3,355)	$ (82,027)
Adjustments To Reconcile Net Loss To Net Cash Provided by Operating Activities
Impairment loss			15,000
Change in operating assets & liabilities
Increase (decrease) in accounts payable and accrued expenses	(3,300)	(19,650)	3,100
Net Cash Provided by (Used in) Operating Activities	(6,817)	(23,005)	(63,927)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of unproved oil and gas properties			(15,000)
Net Cash Used in Investing Activities			(15,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Loan from related party			3,000
Increase in due to related parties	8,000		13,824
Proceeds from issuance of common stock			64,960
Net Cash Provided by Financing Activities	8,000		81,784
Net Increase (Decrease) in Cash and Cash Equivalents	1,183	(23,005)	2,857
Cash and cash equivalents, beginning of the period	1,674	24,230
Cash and cash equivalents, end of the period	2,857	1,225	2,857
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes
Cash paid for interest
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING INFORMATION:
Forgiveness of related party payable recorded as contributed capital			$ 3,000

BALANCE SHEETS (USD $)	Oct. 31, 2013	Jul. 31, 2013
Current Assets
Cash and cash equivalents	$ 2,857	$ 1,674
Total Current Assets	2,857	1,674
Total Assets	2,857	1,674
Current Liabilities
Accounts payable and accrued expenses	3,100	6,400
Due to related parties	13,824	5,824
Total Current Liabilities	16,924	12,224
Stockholders' Deficit
Preferred stock, $0.0001 par value; 20,000,000 shares authorized, 0 shares issued and outstanding
Common stock, $0.0001 par value, 100,000,000 shares authorized; 52,200,000 shares issued and outstanding	5,220	5,220
Additional paid-in capital	62,740	62,740
Deficit accumulated during the exploration stage	(82,027)	(78,510)
Total Stockholders' Deficit	(14,067)	(10,550)
Total Liabilities and Stockholders' Deficit	$ 2,857	$ 1,674

INCOME TAXES - Deferred tax asset (Details 1) (USD $)	Oct. 31, 2013	Jul. 31, 2013
Deferred tax asset attributable to:
Net operating loss carryover	$ 27,889	$ 26,693
Less: valuation allowance	(27,889)	(26,693)
Net deferred tax asset

DUE TO RELATED PARTY (Detail Textuals) (USD $)	3 Months Ended	17 Months Ended
DUE TO RELATED PARTY (Detail Textuals) (USD $)	Oct. 31, 2013	Oct. 31, 2013	Jul. 31, 2013
Related Party Transaction [Line Items]
Due to related parties	$ 13,824	$ 13,824	$ 5,824
Advance from related party for operating expenses	8,000	13,824
Officer
Related Party Transaction [Line Items]
Advance from related party for operating expenses	8,000
Director And Officer
Related Party Transaction [Line Items]
Due to related parties	$ 13,824	$ 13,824	$ 5,824

INCOME TAXES - Federal income tax benefit (Details) (USD $)	3 Months Ended
	Oct. 31, 2013	Oct. 31, 2012
Federal income tax benefit attributable to:
Current operations	$ 1,196	$ 1,141
Less: valuation allowance	(1,196)	(1,141)
Net provision for Federal income taxes

OIL AND NATURAL GAS PROPERTIES (Detail Textuals) (USD $)	1 Months Ended	3 Months Ended	12 Months Ended	17 Months Ended
	Jul. 23, 2012 acre	Oct. 31, 2013	Jul. 31, 2013	Oct. 31, 2013
Leases [Abstract]
Area of lease (in acres)	624
Purchase price of lease	$ 15,000			$ 15,000
Annual rental payments from June 1, 2014 to June 5, 2015	937
Annual rental payments from June 6, 2015 to June 5, 2016	937
Annual rental payments from June 6, 2016 to June 5, 2017	937
Annual rental payments from June 6, 2017 to June 5, 2018	937
Annual rental payments from June 6, 2018 to June 5, 2019	937
Annual rental payments from June 6, 2019 to June 5, 2020	937
Annual rental payments from June 6, 2020 to June 5, 2021	937
Annual rental payments from June 6, 2021 to June 5, 2022	937
Minimum annual rental payments for nine-year term	8,434
Impairment loss			$ 15,000	$ 15,000
Term for minimum annual rental payments (in years)		9 years

Document and Entity Information	3 Months Ended
Document and Entity Information	Oct. 31, 2013	Dec. 13, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	FREEDOM PETROLEUM INC.
Entity Central Index Key	0001557798
Trading Symbol	fpet
Current Fiscal Year End Date	--07-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		52,200,000
Document Type	10-Q
Document Period End Date	Oct. 31, 2013
Amendment Flag	false
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2014

CAPITAL STOCK (Detail Textuals) (USD $)	12 Months Ended	17 Months Ended	12 Months Ended
CAPITAL STOCK (Detail Textuals) (USD $)	Jul. 31, 2013	Oct. 31, 2013	Jul. 31, 2013 Common Stock	Jul. 31, 2012 Common Stock	Oct. 31, 2013 Common Stock
Class of Stock [Line Items]
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common shares issued for cash (in shares)			25,200,000	27,000,000
Common stock issued for cash, price per share (in dollars per share)			$ 0.0015	$ 0.001
Proceeds from the sale of common stock	$ 37,800	$ 64,960	$ 37,800	$ 27,160
Forgiveness of related party payable recorded as contributed capital	$ 3,000	$ 3,000
Common stock, shares issued			52,200,000		52,200,000
Common stock, shares outstanding			52,200,000		52,200,000