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 May 31, 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 July 1, 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 MAY 31, 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	17
	ITEM 4.	CONTROLS AND PROCEDURES	17
PART II – OTHER INFORMATION
	ITEM 1.	LEGAL PROCEEDINGS	17
	ITEM 1A.	RISK FACTORS	18
	ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	18
	ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	18
	ITEM 4.	MINE SAFETY DISCLOSURES	18
	ITEM 5.	OTHER INFORMATION	18
	ITEM 6.	EXHIBITS	18
SIGNATURES			19

2

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 (the "SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in our company's Annual Report on 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 May 31, 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

3

GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Consolidated Balance Sheets

	May 31,			November 30,
	2014			2013
	(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	17,086		$	22,971
Accounts receivable, less allowance of $0		5,460			7,757
Prepaid expenses		1,098			12,000
Total current assets		23,644			42,728
TOTAL ASSETS	$	23,644		$	42,728
LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
Accounts Payable and accrued liabilities	$	1,888		$	6,324
Total current liabilities		1,888			6,324
TOTAL LIABILITIES		1,888			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		(33,700	)		(19,194	)
Accumulated other comprehensive loss		(244	)		(102	)
Total Stockholders' Equity		21,756			36,404
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	23,644		$	42,728

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

4

GLOBAL SYSTEM DESIGNS, INC.

(A Development Stage Company)

Consolidated Statements of Operations

(Unaudited)

													November 27, 2012 (inception) through
	Three Months Ended May 31,						Six Months Ended May 31,						May 31,
	2014			2013			2014			2013			2014
REVENUE	$	2,943		$	-		$	7,768		$	-		$	14,734
OPERATING EXPENSES
General and administrative		340			2,564			468			2,624			3,403
Professional fees		7,140			7,498			21,806			11,128			45,031
Total Operating Expenses		7,480			10,062			22,274			13,752			48,434
Net loss from operations		(4,537	)		(10,062	)		(14,506	)		(13,752	)		(33,700	)
Other Income and Expense		-			-			-			-			-
Provision for income taxes		-			-			-			-			-
Net Loss	$	(4,537	)	$	(10,062	)	$	(14,506	)	$	(13,752	)	$	(33,700	)
Other Comprehensive Income (Loss):
Foreign currency translation adjustments		311			-			(142	)		-			(244	)
Total Comprehensive Loss	$	(4,226	)	$	(10,062	)	$	(14,648	)	$	(13,752	)	$	(33,944	)
Basic loss per share	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding		5,825,000			3,941,848			5,825,000			3,140,934

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 May 31, 2014

	Common Stock				Additional Paid in		Deficit Accumulated During the Development			Accumulated Other Comprehensive			Total 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		-		-		-		-			(142	)		(142	)
Net loss (unaudited)		-		-		-		(14,506	)		-			(14,506	)
Balance, May 31, 2014 (unaudited)		5,825,000	$	583	$	55,117	$	(33,700	)	$	(244	)	$	21,756

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
	Six Months Ended May 31,						May 31,
	2014			2013			2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(14,506	)	$	(13,752	)	$	(33,700	)
Adjustments to reconcile net loss to net cash used by operating activities:
Other comprehensive income (loss)		(142	)		-			(244	)
Changes in operating activities:
Accounts receivable		2,297			-			(5,460	)
Prepaid expenses		10,902			-			(1,099	)
Accounts payable and accrued liabilities		(4,436	)		1,000			1,889
Net cash used in operating activities		(5,885	)		(12,752	)		(38,614	)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in Investing Activities		-			-			-
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		-			19,250			55,700
Net Cash Provided by Financing Activities		-			19,250			55,700
Effect of exchange rate changes on cash and cash equivalents					-
Net decrease in cash and cash equivalents		(5,885	)		6,498			17,086
Cash and cash equivalents, beginning of period		22,971			-			-
Cash and cash equivalents, end of period	$	17,086		$	6,498		$	17,086
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

May 31, 2014

(Unaudited)

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.

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 to 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 its wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.

Basis of Presentation

These consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “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. 

8

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 $17,086 and $22,971 in cash and cash equivalents as of May 31, 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 May 31, 2014 and 2013:

	Three Months Ended May 31,						Six Months Ended May 31,
	2014			2013			2014			2013
Net loss	$	(4,537	)	$	(10,062	)	$	(14,506	)	$	(13,752	)
Weighted average common shares issued and  outstanding (Basic)		5,825,000			3,941,848			5,825,000			3,140,934
Net loss per share, Basic	$	(0.00	)	$	(0.00	)	$	(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:

9

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 from November 27, 2012 (inception) to May 31, 2014.

Advertising Costs

The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending May 31, 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.

10

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 from November 27, 2012 (inception) to May 31, 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 May 31, 2014 and November 30, 2013.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of its 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 May 31, 2014, the Company has a net loss from operations of $14,506, an accumulated deficit of $33,700 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 May 31, 2014 and November 30, 2013.

11

Common Shares

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

From inception (November 27, 2012) to May 31, 2014, the Company has issued a total of 5,825,000 shares of common stock 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 Company 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:

	May 31,  2014			May 31, 2013
Income tax expense at statutory rate	$	(4,980	)	$	(4,676	)
Valuation allowance		4,980			4,679
Income tax expense per books	$	-		$	-

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

	May 31,  2014			November 30, 2013
Net operating loss carryover	$	33,700		$	19,194
Valuation allowance		(33,700	)		(19,194	)
Net deferred tax asset	$	-		$	-

Due to the change in ownership provisions of the income tax laws of the United States of America, net operating loss carry forwards of approximately $33,700 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.

12

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 two officers, who are also 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 this 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. They 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 any employment contracts.

NOTE 7 – COMMITMENTS AND CONTINGENCIES

The Company has no commitments or contingencies as of May 31, 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

As disclosed in a  filing on Form 8-K with the SEC on May 13, 2014, the Company entered into a non-binding letter of intent (the “LOI”) with Cutaia Media Group, LLC ("Cutaia") to acquire all of the issued and outstanding securities of Cutaia.  The initial terms of the LOI are disclosed in that filing.  Effective May 19, 2014, Cutaia converted to a Nevada corporation under the name “bBooth, Inc.”. The LOI was subsequently amended on May 23, 2014 and June 5, 2014, To date, no definitive agreement with respect to the transaction has been entered into, however the parties continue to negotiate in good faith towards its completion.  However, there is no assurance that the transactions contemplated by the LOI, as amended, will be completed under the terms planned or at all.

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.

13

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward-Looking Statements

Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.  Such forward-looking statements involve risks and uncertainties, including, among other things, statements regarding our business strategy, future revenues and anticipated costs and expenses.  Such forward-looking statements include, among others, those statements including the words “expects,” “anticipates,” “intends,” “believes” and similar language.  Our actual results may differ significantly from those projected in the forward-looking statements.  Factors that might cause or contribute to such differences include, but are not limited to, those discussed herein as well as in the “Description of Business – Risk Factors” section in our Annual Report on Form 10-K, as filed on 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. and our wholly-owned Canadian subsidiary, as applicable.

Results of Operations

Our operations commenced in November 2013. As such, comparative numbers prior to such date are not indicative of our results for the periods ended May 31, 2014, due to the recent start of these operations.

Revenue

Revenue commenced during November 2013 from our consulting operations through our wholly-owned Canadian subsidiary, Global System Designs Inc.  We earned revenues of $2,943 and $7,768 for the three and six month periods ended May 31, 2014, respectively, compared to no revenues for the three and six month periods ended May 31, 2013.   We have generated $14,734 in revenues from inception (November 27, 2012) through May 31, 2014.

Expenses

Operating expenses for the three and six month periods ended May 31, 2014 were $7,480 and $22,274, compared to $10,062 and $13,752 for the period ended May 31, 2013.  The increase in expenses can be attributed to increased professional fees and other administrative costs associated with the commencement of our operations. Our increased professional fees of $21,806 for the six months ended May 31, 2014 as compared to $11,128 in the same period in 2013, were primarily due to fees related to our recent DTC application.  We have incurred $48,434 in expenses from inception (November 27, 2012) through May 31, 2014.

14

Liquidity and Financial Condition

Working Capital

	At		At
	May 31,		November 30,		Increase
	2014		2013		(Decrease)
Current Assets	$	23,644	$	42,728	$	(19,084	)
Current Liabilities	$	1,888	$	6,324	$	(4,436	)
Working Capital	$	21,756	$	36,404	$	(14,648	)

Cash Flows

	Six Months Ended May 31,
	2014			2013
Net Cash Used in Operating Activities	$	(5,885	)	$	(12,752	)
Net Cash Used in Investing Activities	$	-		$	-
Net Cash Provided by Financing Activities	$	-		$	19,250
Net Increase (Decrease) in Cash During the Period	$	(5,885	)	$	6,498

Cash Flow from Operating Activities

During the six month period ended May 31, 2014, our company used $5,885 in cash from operating activities compared to the use of $12,752 of cash for operating activities during the period ended May 31, 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 May 31, 2014, we did not have any cash flows from investing activities.

Cash Flow from Financing Activities

During the period ended May 31, 2014, our company received $nil in cash from financing activities, compared to cash provided by financing activities of $19,250 for the period ended May 31, 2013, from proceeds from the issuance of shares of common stock to unaffiliated investors.

Going Concern

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.

15

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, on April 8, 2013, the Company filed a Prospectus as part of its Registration Statement on Form S-1 under which the Company sought to raise $80,000 through sales of shares of common stock at a price of $0.02 per share.  On September 10, 2013, the Company closed the offering and will not sell any additional shares under that 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 an aggregate of 725,000 shares of common stock at $0.02 per share for aggregate proceeds of $14,500 in a private offering.  There have been no other fundings.

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, in order to keep in compliance with regulatory requirements.

Our financial statements from November 27, 2012 (date of inception) through the period ended May 31, 2014, reported $14,734 in revenues and a net loss of $33,700.

Critical Accounting Policies

We prepare our financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States, which require 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 consolidated 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 GAAP 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.

16

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 are 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 May 31, 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) the extent of management conducted 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 May 31, 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 May 31, 2014 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceeding or pending litigation. To our knowledge, 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.

17

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 such report 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 May 31, 2014.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

As disclosed in a  filing on Form 8-K with the SEC on May 13, 2014, the Company entered into a non-binding letter of intent with Cutaia Media Group, LLC ("Cutaia") to acquire all of the issued and outstanding securities of Cutaia.The initial terms of the letter of intent are disclosed in that filing.  Effective May 19, 2014, Cutaia converted to a Nevada corporation under the name “bBooth, Inc.”. The letter of intent was subsequently amended on May 23, 2014 and June 5, 2014, To date, no definitive agreement with respect to the transaction has been entered into, however the parties continue to negotiate in good faith towards its completion.  However, there is no assurance that the transactions contemplated by the letter of intent, as amended, will be completed under the terms planned or at all.

During the period ended May 31, 2014, there were no material changes to the procedures by which security holders may recommend new nominees to the registrant’s board of directors.

ITEM 6. EXHIBITS

Exhibit Number	Description
3.1	Articles of Incorporation (incorporated by reference to Exhibit 3.1 to our registration statement on Form S-1 filed on April 8, 2013)
3.2	Bylaws (incorporated by reference to Exhibit 3.1 to our registration statement on Form S-1 filed on April 8, 2013)
31.1*	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer and Chief Financial Officer
32.1*	Rule 1350 Certification of Chief Executive Officer and Chief Financial 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

*

Filed herewith.

**

Furnished herewith. Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of 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.

18

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: July 3, 2014	/s/ Paul McDonald
	Paul McDonald
	Chief Executive Officer  and Chief Financial Officer
	(Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

19

EX-31.1

Exhibit 31.1

CERTIFICATION

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: July 3, 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 OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

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 May 31, 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: July 3, 2014

/s/ Paul McDonald

Paul McDonald

Chief Executive Officer and Chief Financial Officer

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

XML

PROVISION FOR INCOME TAXES - Components of net deferred tax assets (Details 1) (USD $)	May 31, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 33,700	$ 19,194
Valuation allowance	(33,700)	(19,194)
Net deferred tax asset

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

May 31, 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 to 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 its wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.

Basis of Presentation

These consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the "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 $17,086 and $22,971 in cash and cash equivalents as of May 31, 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 May 31, 2014 and 2013:

	Three Months Ended May 31,						Six Months Ended May 31,
	2014			2013			2014			2013
Net loss	$	(4,537	)	$	(10,062	)	$	(14,506	)	$	(13,752	)
Weighted average common shares issued and  outstanding (Basic)		5,825,000			3,941,848			5,825,000			3,140,934
Net loss per share, Basic	$	(0.00	)	$	(0.00	)	$	(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 from November 27, 2012 (inception) to May 31, 2014.

Advertising Costs

The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending May 31, 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 from November 27, 2012 (inception) to May 31, 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 May 31, 2014 and November 30, 2013.

Recent Accounting Pronouncements

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

XML

ORGANIZATION AND DESCRIPTION OF BUSINESS

6 Months Ended

May 31, 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.

XML

Consolidated Balance Sheets (USD $)	May 31, 2014	Nov. 30, 2013
Current Assets
Cash and cash equivalents	$ 17,086	$ 22,971
Accounts receivable, less allowance of $0	5,460	7,757
Prepaid expenses	1,098	12,000
Total current assets	23,644	42,728
TOTAL ASSETS	23,644	42,728
Current Liabilities
Accounts Payable and accrued liabilities	1,888	6,324
Total current liabilities	1,888	6,324
TOTAL LIABILITIES	1,888	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	(33,700)	(19,194)
Accumulated other comprehensive loss	(244)	(102)
Total Stockholders' Equity	21,756	36,404
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 23,644	$ 42,728

XML

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

XML

EQUITY (Detail Textuals) (USD $)	6 Months Ended
	May 31, 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
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
Number of vote entitled to each common shareholders	One vote

XML

PROVISION FOR INCOME TAXES - Provision for income taxes (Details) (USD $)	6 Months Ended
	May 31, 2014	May 31, 2013
Income Tax Disclosure [Abstract]
Income tax expense at statutory rate	$ (4,980)	$ (4,676)
Valuation allowance	4,980	4,676
Income tax expense per books

XML

Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended		18 Months Ended
	May 31, 2014	May 31, 2013	May 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (14,506)	$ (13,752)	$ (33,700)
Adjustments to reconcile net loss to net cash used by operating activities:
Other comprehensive income (loss)	(142)		(244)
Changes in operating activities:
Accounts receivable	2,297		(5,460)
Prepaid expenses	10,902		(1,099)
Accounts payable and accrued liabilities	(4,436)	1,000	1,889
Net cash used in operating activities	(5,885)	(12,752)	(38,614)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		19,250	55,700
Net Cash Provided by Financing Activities		19,250	55,700
Effect of exchange rate changes on cash and cash equivalents
Net decrease in cash and cash equivalents	(5,885)	6,498	17,086
Cash and cash equivalents, beginning of period	22,971
Cash and cash equivalents, end of period	17,086	6,498	17,086
Supplemental Cash Flow Disclosure:
Cash paid for interest
Cash paid for income taxes

XML

Consolidated Balance Sheets (Parentheticals) (USD $)	May 31, 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

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

May 31, 2014

Accounting Policies [Abstract]

Schedule of computation of basic earnings per share

	Three Months Ended May 31,						Six Months Ended May 31,
	2014			2013			2014			2013
Net loss	$	(4,537	)	$	(10,062	)	$	(14,506	)	$	(13,752	)
Weighted average common shares issued and  outstanding (Basic)		5,825,000			3,941,848			5,825,000			3,140,934
Net loss per share, Basic	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

XML

Document and Entity Information	6 Months Ended
	May 31, 2014	Jul. 01, 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	May 31, 2014
Amendment Flag	false
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2

XML

PROVISION FOR INCOME TAXES (Tables)

6 Months Ended

May 31, 2014

Income Tax Disclosure [Abstract]

Schedule of difference in amount of provision of income taxes

	May 31, 2014			May 31, 2013
Income tax expense at statutory rate	$	(4,980	)	$	(4,676	)
Valuation allowance		4,980			4,676
Income tax expense per books	$	-		$	-

Schedule of components of net deferred tax assets

	May 31, 2014			November 30, 2013
Net operating loss carryover	$	33,700		$	19,194
Valuation allowance		(33,700	)		(19,194	)
Net deferred tax asset	$	-		$	-

XML

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended		18 Months Ended
	May 31, 2014	May 31, 2013	May 31, 2014	May 31, 2013	May 31, 2014
Income Statement [Abstract]
REVENUE	$ 2,943		$ 7,768		$ 14,734
OPERATING EXPENSES
General and administrative	340	2,564	468	2,624	3,403
Professional fees	7,140	7,498	21,806	11,128	45,031
Total Operating Expenses	7,480	10,062	22,274	13,752	48,434
Net loss from operations	(4,537)	(10,062)	(14,506)	(13,752)	(33,700)
Other Income and Expense
Provision for income taxes
Net Loss	(4,537)	(10,062)	(14,506)	(13,752)	(33,700)
Other Comprehensive Income (Loss):
Foreign currency translation adjustments	311		(142)		(244)
Total Comprehensive Loss	$ (4,226)	$ (10,062)	$ (14,648)	$ (13,752)	$ (33,944)
Basic loss per share (in dollars per share)	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding (in shares)	5,825,000	3,941,848	5,825,000	3,140,934

XML

PROVISION FOR INCOME TAXES

6 Months Ended

May 31, 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:

	May 31, 2014			May 31, 2013
Income tax expense at statutory rate	$	(4,980	)	$	(4,676	)
Valuation allowance		4,980			4,676
Income tax expense per books	$	-		$	-

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

	May 31, 2014			November 30, 2013
Net operating loss carryover	$	33,700		$	19,194
Valuation allowance		(33,700	)		(19,194	)
Net deferred tax asset	$	-		$	-

Due to the change in ownership provisions of the income tax laws of the United States of America, net operating loss carry forwards of approximately $33,700 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.

XML

EQUITY

6 Months Ended

May 31, 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 May 31, 2014 and November 30, 2013.

Common Shares

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

From inception (November 27, 2012) to May 31, 2014, the Company has issued a total of 5,825,000 shares of common stock 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 Company 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.

XML

EQUITY (Detail Textuals 1) (USD $)	0 Months Ended	12 Months Ended	18 Months Ended	0 Months Ended			1 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	May 31, 2014	Nov. 27, 2012 Founder	Jan. 08, 2013 Founders	Aug. 13, 2013 Unaffiliated investors	Mar. 31, 2013 Unaffiliated investors
Stockholders Equity Note [Line Items]
Common shares issued for cash (in shares)			5,825,000	950,000	2,375,000	1,775,000	725,000
Common shares issued for cash, price per share (in dollars per share)	$ 0.001	$ 0.002		$ 0.001	$ 0.002	$ 0.02	$ 0.02
Common shares issued for cash	$ 950	$ 4,750	$ 55,700	$ 950	$ 4,750	$ 35,500	$ 14,500

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Computation of basic earnings per share (Details) (USD $)	0 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended	18 Months Ended
	Nov. 30, 2012	May 31, 2014	May 31, 2013	May 31, 2014	May 31, 2013	Nov. 30, 2013	May 31, 2014
Accounting Policies [Abstract]
Net loss	$ (950)	$ (4,537)	$ (10,062)	$ (14,506)	$ (13,752)	$ (18,244)	$ (33,700)
Weighted average common shares issued and outstanding (Basic) (in shares)		5,825,000	3,941,848	5,825,000	3,140,934
Net loss per share, Basic (in dollars per share)		$ 0.00	$ 0.00	$ 0.00	$ 0.00

XML

SUBSEQUENT EVENTS

6 Months Ended

May 31, 2014

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 8 - SUBSEQUENT EVENTS

As disclosed in a  filing on Form 8-K with the SEC on May 13, 2014, the Company entered into a non-binding letter of intent (the "LOI") with Cutaia Media Group, LLC ("Cutaia") to acquire all of the issued and outstanding securities of Cutaia.  The initial terms of the LOI are disclosed in that filing.  Effective May 19, 2014, Cutaia converted to a Nevada corporation under the name "bBooth, Inc.". The LOI was subsequently amended on May 23, 2014 and June 5, 2014, To date, no definitive agreement with respect to the transaction has been entered into, however the parties continue to negotiate in good faith towards its completion.  However, there is no assurance that the transactions contemplated by the LOI, as amended, will be completed under the terms planned or at all.

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.

XML

RELATED PARTY TRANSACTIONS

6 Months Ended

May 31, 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 two officers, who are also 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 this 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. They 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 any employment contracts.

XML

COMMITMENTS AND CONTINGENCIES

6 Months Ended

May 31, 2014

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 7 – COMMITMENTS AND CONTINGENCIES

The Company has no commitments or contingencies as of May 31, 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.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

May 31, 2014

Accounting Policies [Abstract]

Basis of Consolidation

Basis of Consolidation

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

Basis of Presentation

Basis of Presentation

These consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the "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 $17,086 and $22,971 in cash and cash equivalents as of May 31, 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 May 31, 2014 and 2013:

	Three Months Ended May 31,						Six Months Ended May 31,
	2014			2013			2014			2013
Net loss	$	(4,537	)	$	(10,062	)	$	(14,506	)	$	(13,752	)
Weighted average common shares issued and  outstanding (Basic)		5,825,000			3,941,848			5,825,000			3,140,934
Net loss per share, Basic	$	(0.00	)	$	(0.00	)	$	(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 from November 27, 2012 (inception) to May 31, 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 May 31, 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 from November 27, 2012 (inception) to May 31, 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 May 31, 2014 and November 30, 2013.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

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

XML

GOING CONCERN (Detail Textuals) (USD $)	0 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended	18 Months Ended
	Nov. 30, 2012	May 31, 2014	May 31, 2013	May 31, 2014	May 31, 2013	Nov. 30, 2013	May 31, 2014
Going Concern [Abstract]
Net loss from operations	$ (950)	$ (4,537)	$ (10,062)	$ (14,506)	$ (13,752)	$ (18,244)	$ (33,700)
Accumulated deficit		$ 33,700		$ 33,700		$ 19,194	$ 33,700

XML

PROVISION FOR INCOME TAXES (Detail Textuals) (USD $)	6 Months Ended
	May 31, 2014	May 31, 2013	Nov. 30, 2013
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	34.00%	34.00%
Net operating loss carry forwards	$ 33,700		$ 19,194

XML

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				(142)	(142)
Net loss			(14,506)		(14,506)
Balance at May. 31, 2014	$ 583	$ 55,117	$ (33,700)	$ (244)	$ 21,756
Balance (in shares) at May. 31, 2014	5,825,000				5,825,000

XML

GOING CONCERN

6 Months Ended

May 31, 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 May 31, 2014, the Company has a net loss from operations of $14,506, an accumulated deficit of $33,700 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.

XML

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	0 Months Ended	12 Months Ended	18 Months Ended	0 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	May 31, 2014	Nov. 27, 2012 Officer	Jan. 08, 2013 Officers and Directors Officer
Related Party Transaction [Line Items]
Common shares issued for cash (in shares)			5,825,000	950,000	2,375,000
Number of officers and directors					2
Common shares issued for cash, price per share (in dollars per share)	$ 0.001	$ 0.002		$ 0.001	$ 0.002
Common shares issued for cash	$ 950	$ 4,750	$ 55,700	$ 950	$ 4,750

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	6 Months Ended
	May 31, 2014	May 31, 2013	Nov. 30, 2013
Accounting Policies [Abstract]
Cash and cash equivalents	$ 17,086	$ 6,498	$ 22,971
Advertising expense	$ 0	$ 0