10-Q

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 February 28, 2014

or

[   ] 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: 333-187782

GLOBAL SYSTEM DESIGNS, INC.
(Exact name of registrant as specified in its charter)
Nevada	46-1669753
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
24123 Peachland Blvd., C-4, #106, Port Charlotte, FL 33954
(Address of principal executive offices)
941-613-9858
(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 (§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 April 11, 2014 there were 5,825,000 shares of the issuer’s common stock, par value $0.0001, outstanding.

GLOBAL SYSTEM DESIGNS, INC.

FORM 10-Q

FOR THE QUARTERLY PERIOD ENDED FEBRUARY 28, 2014

TABLE OF CONTENTS

			Page
PART I – FINANCIAL INFORMATION
	ITEM 1.	FINANCIAL STATEMENTS	3
	ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	14
	ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	19
	ITEM 4.	CONTROLS AND PROCEDURES	19
PART II – OTHER INFORMATION
	ITEM 1.	LEGAL PROCEEDINGS	20
	ITEM 1A.	RISK FACTORS	20
	ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	20
	ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	20
	ITEM 4.	MINE SAFETY DISCLOSURES	20
	ITEM 5.	OTHER INFORMATION	20
	ITEM 6.	EXHIBITS	21
SIGNATURES			22

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PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in our company's Annual Report, Form 10-K filed with the SEC on February 28, 2014. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the periods presented have been reflected herein. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year ended November 30, 2014.

INDEX TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

For the Period of November 27, 2012 (Date of Inception) to February 28, 2014:

(Unaudited)

	Page
Consolidated Balance Sheets	4
Consolidated Statements of Operations and Comprehensive Loss	5
Consolidated Statements of Stockholders' Equity	6
Consolidated Statements of Cash Flows	7
Notes to the Consolidated Financial Statements	8

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GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Consolidated Balance Sheets

	February 28,			November 30,
	2014			2013
	(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	22,214		$	22,971
Accounts receivable, less allowance of $0		5,316			7,757
Prepaid expenses		1,412			12,000
Total current assets		28,942			42,728
TOTAL ASSETS	$	28,942		$	42,728
LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
Accounts Payable and accrued liabilities	$	2,960		$	6,324
Total current liabilities		2,960			6,324
TOTAL LIABILITIES		2,960			6,324
COMMITMENTS AND CONTINGENCIES (NOTE 7)		-			-
STOCKHOLDERS' EQUITY
Preferred stock, 15,000,000 shares authorized; par value $0.0001, none issued and outstanding		-			-
Common stock, 100,000,000 shares authorized; par value $0.0001, 5,825,000 shares issued and outstanding		583			583
Additional paid-in capital		55,117			55,117
Deficit accumulated during the development state		(29,163	)		(19,194	)
Accumulated other comprehensive loss		(555	)		(102	)
Total Stockholders' Equity		25,982			36,404
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	28,942		$	42,728

The accompanying notes to the consolidated financial statements are an integral part of these statements.

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GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Consolidated Statements of Operations

(Unaudited)

							November 27, 2012
							(inception) through
	Three Months Ended February 28,						February 28,
	2014			2013			2014
REVENUE	$	4,825		$	-		$	11,791
OPERATING EXPENSES
General and administrative		128			61			3,063
Professional fees		14,666			3,630			37,891
Total Operating Expenses		14,794			3,691			40,954
Net loss from operations		(9,969	)		(3,691	)		(29,163	)
Other Income and Expense		-			-			-
Provision for income taxes		-			-			-
Net Loss	$	(9,969	)	$	(3,691	)	$	(29,163	)
Other Comprehensive Income (Loss):
Foreign currency translation adjustments		(453	)		-			(555	)
Total Comprehensive Loss	$	(10,422	)	$	(3,691	)	$	(29,718	)
Basic loss per share	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding		5,825,000			2,322,222

The accompanying notes to the consolidated financial statements are an integral part of these statements.

5

GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Consolidated Statements of Stockholders' Equity

Period From November 27, 2012 (Inception) To February 28, 2014

							Deficit
							Accumulated			Accumulated
					Additional		During the			Other			Total
	Common Stock				Paid in		Development			Comprehensive			Stockholders’
	Shares		Amount		Capital		Stage			Loss			Equity
Balance as of November 27, 2012 (Inception)		-	$	-	$	-	$	-		$	-		$	-
Founders' shares issued at $0.001 per share		950,000		95		855		-			-			950
Net loss		-		-		-		(950	)		-			(950	)
Balance, November 30, 2012		950,000		95		855		(950	)		-			-
Founders' shares issued at $0.002 per share		2,375,000		238		4,512		-			-			4,750
Common shares issued for cash at $0.02 per share		2,500,000		250		49,750		-			-			50,000
Foreign currency translation adjustments											(102	)		(102	)
Net loss		-		-		-		(18,244	)		-			(18,244	)
Balance, November 30, 2013		5,825,000	$	583	$	55,117	$	(19,194	)	$	(102	)	$	36,404
Foreign currency translation adjustments		-		-		-		-			(453	)		(453	)
Net loss (unaudited)		-		-		-		(9,969	)		-			(9,969	)
Balance, February 28, 2014 (unaudited)		5,825,000	$	583	$	55,117	$	(29,163	)	$	(555	)	$	25,982

The accompanying notes to the consolidated financial statements are an integral part of these statements.

6

GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Consolidated Statements of Cash Flows

(Unaudited)

							November 27, 2012
							(inception) through
	Three Months Ended February 28,						February 28,
	2014			2013			2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(9,969	)	$	(3,691	)	$	(29,163	)
Adjustments to reconcile net loss to net cash used by operating activities:
Other comprehensive income (loss)		(453	)		-			(555	)
Changes in operating activities:
Accounts receivable		2,441			-			(5,316	)
Prepaid expenses		10,588			-			(1,412	)
Accounts payable and accrued liabilities		(3,364	)		-			2,960
Net cash used in operating activities		(757	)		(3,691	)		(33,486	)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in Investing Activities		-			-			-
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		-			4,750			55,700
Net Cash Provided by Financing Activities		-			4,750			55,700
Effect of exchange rate changes on cash and cash equivalents					-
Net decrease in cash and cash equivalents		(757	)		1,059			22,214
Cash and cash equivalents, beginning of period		22,971			-			-
Cash and cash equivalents, end of period	$	22,214		$	1,059		$	22,214
Supplemental Cash Flow Disclosure:
Cash paid for interest	$	-		$	-		$	-
Cash paid for income taxes	$	-		$	-		$	-

The accompanying notes to the consolidated financial statements are an integral part of these statements.

7

GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Notes to the Financial Statements

February 28, 2014

(Unaudited)

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

System Designs, Inc. (the “Company”) is a Nevada corporation incorporated on November 27, 2012.  It is based in Port Charlotte, FL, USA.  The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is November 30.

The Company is a development stage company that intends to operate as an educational and consulting services business focused on green home construction and renovation projects.  The Company will produce clear technically sound information products focused on: selecting building materials and products, evaluating and hiring contractors, and carrying out energy efficiency upgrades, repairs, and other construction and renovation projects.  The Company will offer consulting services in the areas of building plan evaluation, contract preparation, and research.  To date, the Company’s activities have been generally limited to its formation and the raising of equity capital.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Unaudited Interim Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.  Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Development Stage Company

The Company is a development stage company as defined by section ASC 915, “Development Stage Entities.”  The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have recently commenced, however revenues produced are not significant.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

Basis of Consolidation

These financial statements include the accounts of the Company and the wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.

Basis of Presentation

The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. 

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Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Cash and Cash Equivalents

Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $22,214 and $22,971 in cash and cash equivalents as of February 28, 2014 and November 30, 2013, respectively.

Net Loss per Share of Common Stock

The Company has adopted ASC Topic 260, “Earnings per Share,” (“EPS”) which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.

The following table sets forth the computation of basic earnings per share, for the periods ended February 28, 2014 and 2013:

	Three Months Ended February 28,
	2014			2013
Net loss	$	(9,969	)	$	(3,691	)
Weighted average common shares issued and outstanding (Basic)		5,825,000			2,322,222
Net loss per share, Basic	$	(0.00	)	$	(0.00	)

The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

Concentrations of Credit Risk

The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness.  At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

Financial Instruments

The Company follows ASC 820, “Fair Value Measurements and Disclosures”, which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.  ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions

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developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1

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

Level 2

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

Level 3

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

Share-based Expenses

ASC 718 “Compensation – Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,  and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “Equity – Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.  

No share-based expenses were recorded since November 27, 2012 (inception) to February 28, 2014.

Advertising Costs

The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending February 28, 2014 and 2013.

Foreign Currency Translations

The Company’s functional and reporting currency is the U.S. dollar. Our subsidiary’s functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, “Translation of Financial Statements,” as follows:

(i)  Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.

(ii)  Equity at historical rates.

(iii)  Revenue and expense items at the average rate of exchange prevailing during the period.

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Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders’ equity as a component of comprehensive income or loss.  Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.

For foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective on the invoice date.  If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.  No significant realized exchange gains or losses were recorded since November 27, 2012 (inception) to February 28, 2014.

Related Parties

The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.  See Note 6.

Commitments and Contingencies

The Company follows ASC 450-20, “Loss Contingencies,” to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies as of February 28, 2014 and November 30, 2013.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

NOTE 3 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  As of February 28, 2014, the Company has a net loss from operations of $9,969, an accumulated deficit of $29,163 and has earned only limited revenues since inception.  The Company intends to fund the bulk of its operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending November 30, 2014.

The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan.  In response to these problems, management intends to raise additional funds through public or private placement offerings.

These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern.  The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE 4 - EQUITY

Preferred Stock

The Company has authorized 15,000,000 preferred shares with a par value of $0.0001 per share.  The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes.

There were no preferred shares issued and outstanding as of February 28, 2014 and November 30, 2013.

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Common Shares

The Company has authorized 100,000,000 common shares with a par value of $0.0001 per share.  Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.

Since inception (November 27, 2012) to February 28, 2014, the company has issued a total of 5,825,000 common shares for $55,700 cash, as follows:

·   On November 27, 2012, the company issued to its founder 950,000 shares of common stock at $0.001 per share for $950.

·   On January 8, 2013, the company issued to its founders 2,375,000 shares of common stock at $0.002 per share for $4,750.

·   During March 2013, the Company issued, to unaffiliated investors, 725,000 shares of common stock at $0.02 per share for $14,500.

·   On August 13, 2013, the issued to unaffiliated investors, 1,775,000 shares of common stock at $0.02 per share for $35,500.

The Company has no stock option plan, warrants or other dilutive securities.

NOTE 5 - PROVISION FOR INCOME TAXES

The Company provides for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:

	February 28,  2014			November 30, 2013
Income tax expense at statutory rate	$	(3,543	)	$	(6,237	)
Valuation allowance		3,543			6,237
Income tax expense per books	$	-		$	-

Net deferred tax assets consist of the following components as of:

	February 28,  2014			November 30, 2013
NOL Carryover	$	29,718		$	19,194
Valuation allowance		(29,718	)		(19,194	)
Net deferred tax asset	$	-		$	-

Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $29,718 for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years.  Net operating loss carry forwards begin to expire in 2032.

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NOTE 6 - RELATED PARTY TRANSACTIONS

Equity

On November 27, 2012 the Company issued 950,000 shares of its common stock to an officer at $0.001 per share for cash totalling $950.

On January 8, 2013 the Company issued 2,375,000 shares of its common stock to its two officers, who are also our directors, at $0.002 per share for cash totalling $4,750.

Other

The controlling shareholder has pledged his support to fund continuing operations during the development stage; however there is no written commitment to this effect.  The Company is dependent upon the continued support.

The officers and directors of the Company may be involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the founder of the Company to use at no charge.

The Company does not have employment contracts with its sole key employee, the controlling shareholder, who is the sole officer and director of the Company.

NOTE 7 – COMMITMENTS AND CONTINGENCIES

The Company has no commitments or contingencies as of February 28, 2014 and November 30, 2013.

From time to time the Company may become a party to litigation matters involving claims against the Company.  Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company’s financial position or results of operations.

NOTE 8 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date these financial statements were available to be issued.  Based on our evaluation no other events have occurred that require disclosure.

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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, Form 10-K, as filed on February 28, 2014.  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,” “Global System Designs,” “we,” “us,” or “our” are to Global System Designs, Inc.

Results of Operations

Our operations commenced in November 2013, as such comparative numbers prior to this are not reflective of our results for the period ended February 28, 2014, due to the recent start of these operations.

We have generated $11,791 in revenues and have incurred $40,954 in expenses, since inception (November 27, 2012) through February 28, 2014.

The following table provides selected financial data about our company as at February 28, 2014 and November 30, 2013.

Balance sheet Data:

Balance Sheet Date	February 28, 2014		November 30, 2013
Cash	$	22,214	$	22,971
Total Assets	$	28,942	$	42,728
Total Liabilities	$	2,960	$	6,324
Stockholders’ Equity	$	25,892	$	36,404

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As at February 28, 2014 our current assets were $22,214 and our current liabilities were $2,960, which resulted in working capital of $25,892. As at February 28, 2014, current assets were comprised of $22,214 in cash, $5,316 in accounts receivable, and $1,412 in prepaid expenses as compared to $42,728 in current assets at November 30, 2013, comprised of $22,971 in cash, $7,757 in accounts receivable and $12,000, in prepaid expenses. At February 28, 2014, current liabilities were comprised of $2,960 in accounts payable and accrued liabilities as compared to $6,324 in accounts payable and accrued liabilities at November 30, 2013. Stockholders' equity was $25,982 and $36,404 as of February 28, 2014 and November 30, 2013, respectively.

The following summary of our results of operations, for the periods ended February 28, 2014 and 2013, and for the period from inception (November 30, 2012) to February 28, 2014, should be read in conjunction with our consolidated financial statements, as included in this Form 10-Q. 

	Three Months Ended February 28,						Period from Inception (November 27, 2012) to February 28,
	2014			2013			2014
Revenue	$	4,825		$	-		$	11,791
Operating Expenses:
General and administrative		128			61			3,063
Professional fees		14,666			3,630			37,891
Total Operating Expenses		14,794			3,691			40,954
Operating and net loss	$	(9,969	)	$	(3,691	)	$	(29,163	)

Revenue

Revenue commenced during November 2013 from our consulting operations through our wholly-owned Canadian subsidiary Global System Designs Inc.  We earned revenues of $4,825 for the period ended February 28, 2014, compared to no revenues for the period ended February 28, 2013.

Expenses

Operating expenses for the period year ended February 28, 2014, increased by $11,103 from $3,691 for the period ended February 28, 2013.  The increase in expenses can be attributed to increased professional fees. Our professional fees of $14,666 were primarily due to fees related to our recent DTC application.

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Liquidity and Financial Condition

Working Capital

	At		At
	February 28,		November 30,		Increase
	2014		2013		(Decrease)
Current Assets	$	28,942	$	42,728	$	(13,786	)
Current Liabilities	$	2,960	$	6,324	$	(3,364	)
Working Capital	$	25,982	$	36,404	$	(10,422	)

Cash Flows

	Three Months Ended February 28,
	2014			2013
Net Cash Used in Operating Activities	$	(757	)	$	(3,691	)
Net Cash Used in Investing Activities	$	-		$	-
Net Cash Provided by Financing Activities	$	-		$	4,750
Net Increase in Cash During the Period	$	(757	)	$	1,059

Cash Flow from Operating Activities

During the period ended February 28, 2014, our company used $757 in cash from operating activities compared to the use of $3,691 of cash for operating activities during the period ended February 28, 2013. The decrease in cash used for operating activities was primarily attributed to revenues in the current period.

Cash Flow from Investing Activities

From inception (November 27, 2012) through to February 28, 2014, we did not have any cash flows from investing activities.

Cash Flow from Financing Activities

During the period ended February 28, 2014, our company received $nil in cash in financing activities, compared to cash provided by financing activities of $4,750 for the period ended February 28, 2013, from proceeds from the issuance of common shares to unaffiliated investors.

Plan of Operation

Our auditors have issued a going concern opinion.  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 and/or generate sufficient revenues to pay for our expenses. Our only source for cash at this time is modest revenues and investments by others.  We must raise cash and/or increase our revenues to stay in business. At this time, however, the Company does not have plans or intentions to raise additional funds by way of the sale of additional securities.

16

Global System Designs is a development stage company that has limited operations, limited revenue, no financial backing and limited assets.  Our plan is to develop and market educational and advisory services to help homeowners save energy, protect their indoor air quality, and avoid unnecessary impacts on the larger environment. The Company will offer consulting services in the areas of building plan evaluation, contract preparation, and research. Website users will be charged for downloading fact sheets, and consulting fees will be charged for building plan evaluations and other technical advice to clients.

During the next year of operations, the 12 month period from the date of this report, Global System Designs will continue to expand its Canadian operations, concentrate on finishing the development of our website, prospect for USA clients and market our services.

We will also broaden our set of illustrated fact sheets (one to five pages in length) addressing those topics that, based on our experience, are most likely to be in demand by homeowners and owner-builders. These initial fact sheets will serve as a marketing tool to attract users to the website and our consulting services. The initial response to the fact sheets has been good and inquires were made by prospective customers. A number of promising Canadian leads came through that did result in business for the wholly owned Canadian subsidiary. Global System Designs’ President, Paul McDonald, was brought in on a couple of projects that needed green building guidance. The consultations were a success, and this initial interest bodes well for the future. The customers that Paul serviced are well connected in the Canadian building community, and did refer our services to others.

The budget for  Google adwords will also be maintained as well as a limited banner advertising effort.

In the event that we do not have sufficient funds, we will endeavor to proceed with our plan of operations by locating alternative sources of financing.  Although there are no written agreements in place, one form of alternative financing that may be available to us is self-financing through contributions from the officers and directors.  While the officers and directors have generally indicated a willingness to provide services and financial contributions if necessary, there are presently no agreements, arrangements, commitments, or specific understandings, either verbally or in writing, between the officers and directors and Global System Designs.

During the next year of operations, our officers and directors will also provide their labor at no charge.  We do not anticipate hiring any staff in the next 12 months of operation, and will rely on the services of an outside contractor for the development of our website.

We are a public entity, subject to the reporting requirements of the Securities Exchange Act of 1934.  We will incur ongoing expenses associated with professional fees for accounting, legal and a host of other expenses for annual reports and proxy statements.  We estimate that these accounting, legal and other professional costs would be a minimum of $20,000 in the next year and will be higher, in the following years, if our business volume and activity increases. Increased business activity could greatly increase our professional fees for reporting requirements and this could have a significant impact on future operating costs.  The difference between having the ability to sustain our cash flow requirements over the next twelve months and the need for additional outside funding will depend on how fast we can generate sales revenue.

At present, we only have enough cash on hand to cover our expected legal and accounting costs for the next 12 months.  If we do not have sufficient funds to proceed with the implementation of our business plan, we may have to find alternative sources of funds, like a second public offering, a private placement of securities, or loans from our officers or third parties (such as banks or other institutional lenders).  Equity financing could result in additional dilution to then existing shareholders. If we are unable to meet our needs for cash from cash on hand, or possible alternative sources, then we may be unable to continue to maintain, develop or expand our operations.

17

Limited Operating History; Need for Additional Capital

There is no historical financial information about us on which to base an evaluation of our performance.  We are a development stage company and have generated limited 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 developing our website, and possible cost overruns due to the price and cost increases in supplies and services.

At present, we only have enough cash on hand to cover minimal operating costs for the next 12 months.

If we are unable to meet our needs for cash from either our operations, or possible alternative sources, then we may be unable to continue, develop, or expand our operations.

Liquidity and Capital Resources

To meet our need for cash we raised money from our recent Offering.  On April 8, 2013, the Company filed a Prospectus as part of its Registration Statement on Form S-1 which the Company sought to raise $80,000 under the Offering.  On September 10, 2013, the Company closed its Offering and will not sell any additional shares under this Prospectus.  The Company sold 1,775,000 shares under the Prospectus, raising a total of $35,500.

We received our initial funding of $5,700 through the sale of common stock to our officers and directors.  Paul McDonald purchased 950,000 shares of our common stock at $0.001 on November 29, 2012 for $950 and 1,000,000 shares on January 8, 2013 for $2,000.  David Rose purchased 1,375,000 shares of our common stock at $0.002 on January 8, 2013 for $2,750.  During March, 2013, eight (8) unaffiliated investors purchased 725,000 shares of common stock at $0.02, for $14,500 in a private offering.

Currently we do not have sufficient capital to fund our business development for the next 12 months.  We feel we have enough funds to cover our professional fees for the next 12 months.

Our financial statements from November 27, 2012 (date of inception) through the period ended February 28, 2014, reported $11,791 in revenues and a net loss of $29,163.

Critical Accounting Policies

We prepare our financial statements in conformity with GAAP, which requires management to make certain estimates and assumptions and apply judgments. We base our estimates and judgments on historical experience, current trends and other factors that management believes to be important at the time the financial statements are prepared and actual results could differ from our estimates and such differences could be material. On a regular basis, we review our accounting policies and how they are applied and disclosed in our financial statements.

While we believe that the historical experience, current trends and other factors considered support the preparation of our condensed financial statements in conformity with GAAP, actual results could differ from our estimates and such differences could be material.

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

18

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. CONTROLS AND PROCEDURES

Management’s Report on Disclosure Controls and Procedures

As of February 28, 2014, 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 is 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 February 28, 2014.

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.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange Act Rule 13a-15 or Rule 15d-15 that occurred in the quarter ended February 28, 2014 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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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

An investment in our common stock involves a number of very significant risks. You should carefully consider the risk factors included in the “Risk Factors” section of our annual report on Form 10-K for the fiscal year ended November 30, 2013 filed with the SEC on February 28, 2014 in addition to other information in our annual report on Form 10-K for the fiscal year ended November 30, 2013 filed with the SEC on February 28, 2014 and in this quarterly report in evaluating our company and its business before purchasing shares of our company’s common stock. Our business, operating results and financial condition could be seriously harmed due to any of those risks. You could lose all or part of your investment due to any of these risks.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

We did not sell any equity securities which were not registered under the Securities Act of 1933 during the quarter ended February 28, 2014.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None.

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ITEM 6. EXHIBITS

Exhibit Number	Description
31.1	Section 302 Certification under the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
32.1	Section 906 Certification under the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
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

* 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 any 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 those sections.

21

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.

	GLOBAL SYSTEM DESIGNS, INC.
Dated: April 14, 2014	/s/ Paul McDonald
	Paul McDonald
	Chief Executive Officer  and Chief Financial Officer
	(Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

22

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paul McDonald, certify that:

1.           I have reviewed this quarterly report on Form 10-Q of Global System Designs, Inc.;

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

3.           Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

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

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

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

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

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

5.           I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

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

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

Date:  April 14, 2014

/s/ Paul McDonald

Paul McDonald

Chief Executive Officer and Chief Financial Officer

(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

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

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Paul McDonald, Chief Executive Officer and Chief Financial Officer, of Global System Designs, Inc., hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) the quarterly report on Form 10-Q of Global System Designs, Inc. for the period ended February 28, 2014 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Global System Designs, Inc.

Dated:  April 14, 2014

/s/ Paul McDonald

Paul McDonald

Chief Executive Officer and Chief Financial Officer

(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

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

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PROVISION FOR INCOME TAXES - Components of net deferred tax assets (Details 1) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]
NOL Carryover	$ 29,718	$ 19,194
Valuation allowance	(29,718)	(19,194)
Net deferred tax asset

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Feb. 28, 2014

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Unaudited Interim Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.  Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Development Stage Company

The Company is a development stage company as defined by section ASC 915, "Development Stage Entities."  The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have recently commenced, however revenues produced are not significant.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

Basis of Consolidation

These financial statements include the accounts of the Company and the wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.

Basis of Presentation

The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. 

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Cash and Cash Equivalents

Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $22,214 and $22,971 in cash and cash equivalents as of February 28, 2014 and November 30, 2013, respectively.

Net Loss per Share of Common Stock

The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.

The following table sets forth the computation of basic earnings per share, for the periods ended February 28, 2014 and 2013:

	Three Months Ended February 28,
	2014			2013
Net loss	$	(9,969	)	$	(3,691	)
Weighted average common shares issued and
outstanding (Basic)		5,825,000			2,322,222
Net loss per share, Basic	$	(0.00	)	$	(0.00	)

The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

Concentrations of Credit Risk

The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness.  At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

Financial Instruments

The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.  ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1

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

Level 2

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

Level 3

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

Share-based Expenses

ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,  and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.  

No share-based expenses were recorded since November 27, 2012 (inception) to February 28, 2014.

Advertising Costs

The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending February 28, 2014 and 2013.

Foreign Currency Translations

The Company's functional and reporting currency is the U.S. dollar. Our subsidiary's functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, "Translation of Financial Statements," as follows:

(i)	Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.
(ii)	Equity at historical rates.
(iii)	Revenue and expense items at the average rate of exchange prevailing during the period.

Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders' equity as a component of comprehensive income or loss.  Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.

For foreign currency transactions, the Company translates these amounts to the Company's functional currency at the exchange rate effective on the invoice date.  If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.  No significant realized exchange gains or losses were recorded since November 27, 2012 (inception) to February 28, 2014.

Related Parties

The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.  See Note 6.

Commitments and Contingencies

The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies as of February 28, 2014 and November 30, 2013.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

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ORGANIZATION AND DESCRIPTION OF BUSINESS

3 Months Ended

Feb. 28, 2014

Organization And Description Of Business [Abstract]

ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS

Global System Designs, Inc. (the "Company") is a Nevada corporation incorporated on November 27, 2012.  It is based in Port Charlotte, FL, USA.  The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company's fiscal year end is November 30.

The Company is a development stage company that intends to operate as an educational and consulting services business focused on green home construction and renovation projects.  The Company will produce clear technically sound information products focused on: selecting building materials and products, evaluating and hiring contractors, and carrying out energy efficiency upgrades, repairs, and other construction and renovation projects.  The Company will offer consulting services in the areas of building plan evaluation, contract preparation, and research.  To date, the Company's activities have been generally limited to its formation and the raising of equity capital.

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Consolidated Balance Sheets (USD $)	Feb. 28, 2014	Nov. 30, 2013
Current Assets
Cash and cash equivalents	$ 22,214	$ 22,971
Accounts receivable, less allowance of $0	5,316	7,757
Prepaid expenses	1,412	12,000
Total current assets	28,942	42,728
TOTAL ASSETS	28,942	42,728
Current Liabilities
Accounts Payable and accrued liabilities	2,960	6,324
Total current liabilities	2,960	6,324
TOTAL LIABILITIES	2,960	6,324
COMMITMENTS AND CONTINGENCIES (NOTE 7)
STOCKHOLDERS' EQUITY
Preferred stock, 15,000,000 shares authorized; par value $0.0001, none issued and outstanding
Common stock, 100,000,000 shares authorized; par value $0.0001, 5,825,000 shares issued and outstanding	583	583
Additional paid-in capital	55,117	55,117
Deficit accumulated during the development state	(29,163)	(19,194)
Accumulated other comprehensive loss	(555)	(102)
Total Stockholders' Equity	25,982	36,404
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 28,942	$ 42,728

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Consolidated Statements of Stockholders' Equity (Parentheticals) (USD $)	0 Months Ended	12 Months Ended
	Nov. 30, 2012	Nov. 30, 2013
Statement of Stockholders' Equity [Abstract]
Founder's shares issued, price per share (in dollars per share)	$ 0.001	$ 0.002
Common shares issued for cash, price per share (in dollars per share)		$ 0.02

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EQUITY (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014	Nov. 30, 2013
Equity [Abstract]
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Number of vote entitled to each common shareholders	One vote

XML

PROVISION FOR INCOME TAXES - Provision for income taxes (Details) (USD $)	3 Months Ended	12 Months Ended
	Feb. 28, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]
Income tax expense at statutory rate	$ (3,543)	$ (6,237)
Valuation allowance	3,543	6,237
Income tax expense per books

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Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		15 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (9,969)	$ (3,691)	$ (29,163)
Adjustments to reconcile net loss to net cash used by operating activities:
Other comprehensive income (loss)	(453)		(555)
Changes in operating activities:
Accounts receivable	2,441		(5,316)
Prepaid expenses	10,588		(1,412)
Accounts payable and accrued liabilities	(3,364)		2,960
Net cash used in operating activities	(757)	(3,691)	(33,486)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		4,750	55,700
Net Cash Provided by Financing Activities		4,750	55,700
Effect of exchange rate changes on cash and cash equivalents
Net decrease in cash and cash equivalents	(757)	1,059	22,214
Cash and cash equivalents, beginning of period	22,971
Cash and cash equivalents, end of period	22,214	1,059	22,214
Supplemental Cash Flow Disclosure:
Cash paid for interest
Cash paid for income taxes

XML

Consolidated Balance Sheets (Parentheticals) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Statement of Financial Position [Abstract]
Allowance for accounts receivable (in dollars)	$ 0	$ 0
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	5,825,000	5,825,000
Common stock, shares outstanding	5,825,000	5,825,000

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Feb. 28, 2014

Accounting Policies [Abstract]

Schedule of computation of basic earnings per share

	Three Months Ended February 28,
	2014			2013
Net loss	$	(9,969	)	$	(3,691	)
Weighted average common shares issued and
outstanding (Basic)		5,825,000			2,322,222
Net loss per share, Basic	$	(0.00	)	$	(0.00	)

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Document and Entity Information	3 Months Ended
	Feb. 28, 2014	Apr. 11, 2014
Document And Entity Information [Abstract]
Entity Registrant Name	Global System Designs, Inc.
Entity Central Index Key	0001566610
Trading Symbol	glsi
Current Fiscal Year End Date	--11-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,825,000
Document Type	10-Q
Document Period End Date	Feb. 28, 2014
Amendment Flag	false
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

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PROVISION FOR INCOME TAXES (Tables)

3 Months Ended

Feb. 28, 2014

Income Tax Disclosure [Abstract]

Schedule of difference in amount of provision of income taxes

	February 28, 2014			November 30, 2013
Income tax expense at statutory rate	$	(3,543	)	$	(6,237	)
Valuation allowance		3,543			6,237
Income tax expense per books	$	-		$	-

Schedule of components of net deferred tax assets

	February 28, 2014			November 30, 2013
NOL Carryover	$	29,718		$	19,194
Valuation allowance		(29,718	)		(19,194	)
Net deferred tax asset	$	-		$	-

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Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		15 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
Income Statement [Abstract]
REVENUE	$ 4,825		$ 11,791
OPERATING EXPENSES
General and administrative	128	61	3,063
Professional fees	14,666	3,630	37,891
Total Operating Expenses	14,794	3,691	40,954
Net loss from operations	(9,969)	(3,691)	(29,163)
Other Income and Expense
Provision for income taxes
Net Loss	(9,969)	(3,691)	(29,163)
Other Comprehensive Income (Loss):
Foreign currency translation adjustments	(453)		(555)
Total Comprehensive Loss	$ (10,422)	$ (3,691)	$ (29,718)
Basic loss per share (in dollars per share)	$ 0.00	$ 0.00
Weighted average number of common shares outstanding (in shares)	5,825,000	2,322,222

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PROVISION FOR INCOME TAXES

3 Months Ended

Feb. 28, 2014

Income Tax Disclosure [Abstract]

PROVISION FOR INCOME TAXES

NOTE 5 -PROVISION FOR INCOME TAXES

The Company provides for income taxes under ASC 740, "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:

	February 28, 2014			November 30, 2013
Income tax expense at statutory rate	$	(3,543	)	$	(6,237	)
Valuation allowance		3,543			6,237
Income tax expense per books	$	-		$	-

Net deferred tax assets consist of the following components as of:

	February 28, 2014			November 30, 2013
NOL Carryover	$	29,718		$	19,194
Valuation allowance		(29,718	)		(19,194	)
Net deferred tax asset	$	-		$	-

Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $29,718 for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years.  Net operating loss carry forwards begin to expire in 2032.

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EQUITY

3 Months Ended

Feb. 28, 2014

Equity [Abstract]

EQUITY

NOTE 4 -   EQUITY

Preferred Stock

The Company has authorized 15,000,000 preferred shares with a par value of $0.0001 per share.  The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes.

There were no preferred shares issued and outstanding as of February 28, 2014 and November 30, 2013.

Common Shares

The Company has authorized 100,000,000 common shares with a par value of $0.0001 per share.  Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.

Since inception (November 27, 2012) to February 28, 2014, the company has issued a total of 5,825,000 common shares for $55,700 cash, as follows:

· On November 27, 2012, the company issued to its founder 950,000 shares of common stock at $0.001 per share for $950.

· On January 8, 2013, the company issued to its founders 2,375,000 shares of common stock at $0.002 per share for $4,750.

· During March 2013, the Company issued, to unaffiliated investors, 725,000 shares of common stock at $0.02 per share for $14,500.

· On August 13, 2013, the issued to unaffiliated investors, 1,775,000 shares of common stock at $0.02 per share for $35,500.

The Company has no stock option plan, warrants or other dilutive securities.

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EQUITY (Detail Textuals 1) (USD $)	0 Months Ended	12 Months Ended	15 Months Ended	0 Months Ended			1 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Feb. 28, 2014 Common Stock	Jan. 08, 2013 Common Stock Founders	Nov. 27, 2012 Common Stock Founder	Aug. 13, 2013 Common Stock Unaffiliated investors	Mar. 31, 2013 Common Stock Unaffiliated investors
Stockholders Equity Note [Line Items]
Common shares issued for cash (in shares)			5,825,000	2,375,000	950,000	1,775,000	725,000
Common shares issued for cash, price per share (in dollars per share)	$ 0.001	$ 0.002		$ 0.002	$ 0.001	$ 0.02	$ 0.02
Common shares issued for cash	$ 950	$ 4,750	$ 55,700	$ 4,750	$ 950	$ 35,500	$ 14,500

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- Computation of basic earnings per share (Details) (USD $)	0 Months Ended	3 Months Ended		12 Months Ended	15 Months Ended
	Nov. 30, 2012	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013	Feb. 28, 2014
Accounting Policies [Abstract]
Net loss	$ (950)	$ (9,969)	$ (3,691)	$ (18,244)	$ (29,163)
Weighted average common shares issued and outstanding (Basic) (in shares)		5,825,000	2,322,222
Net loss per share, Basic (in dollars per share)		$ 0.00	$ 0.00

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SUBSEQUENT EVENTS

3 Months Ended

Feb. 28, 2014

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 8 -SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date these financial statements were available to be issued.  Based on our evaluation no other events have occurred that require disclosure.

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RELATED PARTY TRANSACTIONS

3 Months Ended

Feb. 28, 2014

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 6 - RELATED PARTY TRANSACTIONS

Equity

On November 27, 2012 the Company issued 950,000 shares of its common stock to an officer at $0.001 per share for cash totalling $950.

On January 8, 2013 the Company issued 2,375,000 shares of its common stock to its two officers, who are also our directors, at $0.002 per share for cash totalling $4,750.

Other

The controlling shareholder has pledged his support to fund continuing operations during the development stage; however there is no written commitment to this effect.  The Company is dependent upon the continued support.

The officers and directors of the Company may be involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the founder of the Company to use at no charge.

The Company does not have employment contracts with its sole key employee, the controlling shareholder, who is the sole officer and director of the Company.

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COMMITMENTS AND CONTINGENCIES

3 Months Ended

Feb. 28, 2014

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 7 – COMMITMENTS AND CONTINGENCIES

The Company has no commitments or contingencies as of February 28, 2014 and November 30, 2013.

From time to time the Company may become a party to litigation matters involving claims against the Company.  Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company's financial position or results of operations.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Feb. 28, 2014

Accounting Policies [Abstract]

Basis of Consolidation

Basis of Consolidation

These financial statements include the accounts of the Company and the wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.

Basis of Presentation

Basis of Presentation

The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $22,214 and $22,971 in cash and cash equivalents as of February 28, 2014 and November 30, 2013, respectively.

Net Loss per Share of Common Stock

Net Loss per Share of Common Stock

The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.

The following table sets forth the computation of basic earnings per share, for the periods ended February 28, 2014 and 2013:

	Three Months Ended February 28,
	2014			2013
Net loss	$	(9,969	)	$	(3,691	)
Weighted average common shares issued and
outstanding (Basic)		5,825,000			2,322,222
Net loss per share, Basic	$	(0.00	)	$	(0.00	)

The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

Concentrations of Credit Risk

Concentrations of Credit Risk

The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness.  At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

Financial Instruments

Financial Instruments

The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.  ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1

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

Level 2

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

Level 3

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

Share-based Expenses

Share-based Expenses

ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,  and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.  

No share-based expenses were recorded since November 27, 2012 (inception) to February 28, 2014.

Advertising Costs

Advertising Costs

The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending February 28, 2014 and 2013.

Foreign Currency Translations

Foreign Currency Translations

The Company's functional and reporting currency is the U.S. dollar. Our subsidiary's functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, "Translation of Financial Statements," as follows:

(i)	Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.
(ii)	Equity at historical rates.
(iii)	Revenue and expense items at the average rate of exchange prevailing during the period.

Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders' equity as a component of comprehensive income or loss.  Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.

For foreign currency transactions, the Company translates these amounts to the Company's functional currency at the exchange rate effective on the invoice date.  If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.  No significant realized exchange gains or losses were recorded since November 27, 2012 (inception) to February 28, 2014.

Related Parties

Related Parties

The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.  See Note 6.

Commitments and Contingencies

Commitments and Contingencies

The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies as of February 28, 2014 and November 30, 2013.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

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GOING CONCERN (Detail Textuals) (USD $)	0 Months Ended	3 Months Ended		12 Months Ended	15 Months Ended
	Nov. 30, 2012	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013	Feb. 28, 2014
Going Concern [Abstract]
Net loss from operations	$ (950)	$ (9,969)	$ (3,691)	$ (18,244)	$ (29,163)
Accumulated deficit		$ 29,163		$ 19,194	$ 29,163

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PROVISION FOR INCOME TAXES (Detail Textuals) (USD $)	3 Months Ended	12 Months Ended
	Feb. 28, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	34.00%	34.00%
Net operating loss carry forwards	$ 29,718

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Consolidated Statements of Stockholders' Equity (USD $)	Common Stock	Additional Paid in Capital	Deficit Accumulated During the Development Stage	Accumulated Other Comprehensive Loss	Total
Balance at Nov. 27, 2012
Balance (in shares) at Nov. 27, 2012
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively	95	855			950
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively (in shares)	950,000
Net loss			(950)		(950)
Balance at Nov. 30, 2012	95	855	(950)
Balance (in shares) at Nov. 30, 2012	950,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively	238	4,512			4,750
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively (in shares)	2,375,000
Common shares issued for cash at $0.02 per share	250	49,750			50,000
Common shares issued for cash at $0.02 per share (in shares)	2,500,000
Foreign currency translation adjustments				(102)	(102)
Net loss			(18,244)		(18,244)
Balance at Nov. 30, 2013	583	55,117	(19,194)	(102)	36,404
Balance (in shares) at Nov. 30, 2013	5,825,000				5,825,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Foreign currency translation adjustments				(453)	(453)
Net loss			(9,969)		(9,969)
Balance at Feb. 28, 2014	$ 583	$ 55,117	$ (29,163)	$ (555)	$ 25,982
Balance (in shares) at Feb. 28, 2014	5,825,000				5,825,000

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GOING CONCERN

3 Months Ended

Feb. 28, 2014

Going Concern [Abstract]

GOING CONCERN

NOTE 3 -GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  As of February 28, 2014, the Company has a net loss from operations of $9,969, an accumulated deficit of $29,163 and has earned no revenues since inception.  The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending November 30, 2014.

The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan.  In response to these problems, management intends to raise additional funds through public or private placement offerings.

These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.  The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	0 Months Ended	12 Months Ended	15 Months Ended	0 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Feb. 28, 2014 Common Stock	Jan. 08, 2013 Common Stock Directors and Officers Officer	Nov. 27, 2012 Common Stock Officer
Related Party Transaction [Line Items]
Common shares issued for cash (in shares)			5,825,000	2,375,000	950,000
Number of officers and directors				2
Common shares issued for cash, price per share (in dollars per share)	$ 0.001	$ 0.002		$ 0.002	$ 0.001
Common shares issued for cash	$ 950	$ 4,750	$ 55,700	$ 4,750	$ 950

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013
Accounting Policies [Abstract]
Cash and cash equivalents	$ 22,214	$ 1,059	$ 22,971
Advertising expense	$ 0	$ 0