knkx_10q.htm

0001640334-16-001295.txt : 20160705 0001640334-16-001295.hdr.sgml : 20160705 20160705164907 ACCESSION NUMBER: 0001640334-16-001295 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 27 CONFORMED PERIOD OF REPORT: 20160531 FILED AS OF DATE: 20160705 DATE AS OF CHANGE: 20160705 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KNIGHT KNOX DEVELOPMENT CORP. CENTRAL INDEX KEY: 0001621221 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 800743229 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-199213 FILM NUMBER: 161751164 BUSINESS ADDRESS: STREET 1: 564 WEDGE LANE CITY: FERNLEY STATE: NV ZIP: 89408 BUSINESS PHONE: 1800902278 MAIL ADDRESS: STREET 1: 564 WEDGE LANE CITY: FERNLEY STATE: NV ZIP: 89408 10-Q 1 knkx_10q.htm FORM 10-Q knkx_10q.htm

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, 2016

¨ 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: 333-199213

KNIGHT KNOX DEVELOPMENT CORP.

(Exact name of registrant as specified in its charter)

Nevada

33-1220924
(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

Kemp House, City Road

London, England EC1V 2NX

(Address of principal executive offices)

1-800-902-278

(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 x No ¨

As of June 30 2016, there were 7,640,000 shares of the issuer's common stock, par value $0.001, outstanding.

KNIGHT KNOX DEVELOPMENT CORP.

Form 10-Q

		Page

PART I – FINANCIAL INFORMATION		3

Item 1.	Unaudited Financial Statements	3

Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	9

Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	13

Item 4.	Controls and Procedures	13

PART II – OTHER INFORMATION		14

Item 1.	Legal Proceedings.	14

Item 1A.	Risk Factors.	14

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	14

Item 3.	Defaults Upon Senior Securities.	14

Item 4.	Mine Safety Disclosures.	14

Item 5.	Other Information	14

Item 6.	Exhibits	15

	Signatures	16

2
Table of Contents

PART I – FINANCIAL INFORMATION

Item 1. Unaudited Financial Statements.

The accompanying unaudited interim 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 the Company's Form 10-K filed with the SEC on December 11, 2015. 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 ending August 31, 2016.

KNIGHT KNOX DELVELOPMENT CORP.

INDEX TO INTERIM FINANCIAL STATEMENTS

May 31, 2016

TABLE OF CONTENTS

Page
Balance Sheets as of May 31, 2016 (Unaudited) and August 31, 2015
4
Statements of Operations for the Three and Nine Months Ended May 31, 2016 and 2015 (Unaudited)
5
Statements of Cash Flows for the Nine Months Ended May 31, 2016 and 2015 (Unaudited)
6
Notes to the Interim Financial Statements (Unaudited)
7

3
Table of Contents

KNIGHT KNOX DEVELOPMENT CORP.

Balance Sheets

May 31,

August 31,

2016

2015

(Unaudited)

ASSETS
Current Assets

Cash

$ 3,590

$ 17,029

Total current assets

3,590

17,029

Total Assets

$ 3,590

$ 17,029

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities

Accounts payable and accrued liabilities

$ 8,609

$ 1,739

Due to related party

4,450

-

Total current liabilities

13,059

1,739

Total Liabilities

$ 13,059

$ 1,739

Stockholders' Equity (Deficit)

Common stock, $0.001 par value; 75,000,000 shares authorized;7,640,000 issued and outstanding, respectively

7,640

7,640

Subscription receivable

-

(600 )
Additional paid-in capital

38,760

38,760

Accumulated deficit

(55,869 )

(30,510 )
Total stockholders' equity (deficit)

(9,469 )

15,290

Total Liabilities and Stockholders' Equity (Deficit)

$ 3,590

$ 17,029

The accompanying notes are an integral part of these unaudited financial statements.

4
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KNIGHT KNOX DEVELOPMENT CORP.

Statements of Operations

(Unaudited)

Three Months Ended

Nine Months Ended

May 31,

May 31,

2016

2015

2016

2015

Revenue

$ -

$ -

$ -

$ -

Operating Expenses

General and administrative expense

-

-

609

-

Professional fees

5,050

2,500

24,750

10,650

Total Operating Expenses

5,050

2,500

25,359

10,650

Loss from Operations

(5,050 )

(2,500 )

(25,359 )

(10,650 )

Provision for income taxes

-

-

-

-

Net Loss

$ (5,050 )

$ (2,500 )

$ (25,359 )

$ (10,650 )

Basic and diluted net loss per common share

$ (0.00 )

$ (0.00 )

$ (0.00 )

$ (0.00 )

Basic and diluted weighted-average common shares outstanding

7,640,000

6,314,130

7,640,000

6,105,861

The accompanying notes are an integral part of these unaudited financial statements.

5
Table of Contents

KNIGHT KNOX DEVELOPMENT CORP.

Statements of Cash Flows

(Unaudited)

Nine Months Ended

May 31,

2016

2015

Cash flows from operating activities:

Net loss

$ (25,359 )

$ (10,650 )
Adjustments to reconcile net loss to net cash used in operating activities:

Changes in assets and liabilities:

Accounts payable and accrued liabilities

6,870

-

Net cash used in operating activities

(18,489 )

(10,650 )

Cash flows from financing activities:

Collection from share subscription receivable

600

-

Advance from shareholder

4,450

-

Proceeds from issuance of common stock

-

8,500

Net cash provided by financing activities

5,050

8,500

Net decrease in cash and cash equivalents

(13,439 )

(2,150 )
Cash and cash equivalents at beginning of period

17,029

14,731

Cash and cash equivalents at end of period

$ 3,590

$ 12,581

Supplemental disclosure of cash flow information:

Cash paid during the period for interest

$ -

$ -

Cash paid during the period for tax

$ -

$ -

The accompanying notes are an integral part of these unaudited financial statements.

6
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KNIGHT KNOX DEVELOPMENT CORP.

Notes to the Interim Financial Statements

For the Nine Months Ended May 31, 2016

(Unaudited)

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

KNIGHT KNOX DEVELOPMENT CORP. (the "Company") is a Nevada corporation incorporated on May 2, 2011. It is based in London, England. 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 August 31.

The Company intends to develop and operate an auction site where businesses and the general public can post their products and services for sale. To date, the Company's activities have been limited to its formation and the raising of equity capital.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company prepares its financial statements in accordance with rules and regulations of the Securities and Exchange Commission ("SEC") and accounting principles generally accepted ("GAAP") in the United States of America. The accompanying interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the Company's opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended May 31, 2016 are not necessarily indicative of the results for the full years. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended August 31, 2015 contained in the Company's Form 10-K filed on December 11, 2015.

NOTE 3 – GOING CONCERN

The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a 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. During the nine months ended May 31, 2016, the Company has a net loss from operations of $25,359. As at May 31, 2016, the Company had an accumulated deficit of $55,869 and has earned no revenues. 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 August 31, 2016.

7
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NOTE 4 – EQUITY

Authorized Stock

The Company has authorized 75,000,000 common shares with a par value of $0.001 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.

Common Shares

During the nine months ended May 31, 2016, $600 subscription receivable was collected.

Preferred shares

No preferred shares have been authorized or issued.

Stock Options and Warrants

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

NOTE 5 – RELATED PARTY TRANSACTIONS

During the nine months ended May 31, 2016, the Company borrowed $4,450 from a majority shareholder; the amount borrowed is non-interest bearing and due on-demand loan. The balance at May 31, 2016 is $4,450.

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 key employees, including the controlling shareholder who is an officer of the Company.

The amounts and terms of the above transactions may not necessarily be indicative of the amounts and terms that would have been incurred had comparable transactions been entered into with independent third parties.

8
Table of Contents

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 "Risk Factors" section in our Registration Statement on Form 10-K, as filed on December 11, 2015. You should carefully review the risks described in our Registration Statement 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," "Knight Knox", "we," "us," or "our" are to Knight Knox Development Corp.

Our unaudited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Overview

Knight Knox Development Corp. (the "Company"), was incorporated in the State of Nevada on May 2, 2011. Knight Knox is an e-commerce development stage company that intends to operate a fully functional auction site where customers can register for an account and sell and purchase goods and services. The Company owns and will utilize the domain www.offeritnow.com to offer these services. The site will also contain a classified section where customers can advertise items for sale.

Our business and corporate address is Kemp House, City Road, London, England EC1V 2NX. Our telephone number is 800-902-278 and our registered agent for service of process is Robert C. Harris, 564 Wedge Lane, Fernley, NV 89408. Our fiscal year end is August 31.

We are a development stage company and have commenced only minimal business operations and have not generated any revenues. We have been issued a "going concern" opinion by our auditor, based upon our reliance on the sale of our common stock as the sole source of funds for our current operations.

9
Table of Contents

Results of Operations

The following summary of our results of operations, for the nine months ended May 31, 2016 and 2015, should be read in conjunction with our interim financial statements, as included in this Form 10-Q and our audited financial statements for the year ended August 31, 2015, as included in Form 10-K filed with the SEC on December 11, 2015.

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities, but we cannot guarantee that we will be able to achieve same.

The following table provides selected financial data about our company as of May 31, 2016 and August 31, 2015.

Balance Sheet Data

May 31,

August 31,

2016

2015

Cash

$ 3,590

$ 17,029

Total Assets

$ 3,590

$ 17,029

Total Liabilities

$ 13,059

$ 1,739

Stockholders' Equity (Deficit)

$ (9,469 )

$ 15,290

We have not generated any revenues since inception through May 31, 2016. The decrease in cash was primarily due to cash used in operating expenses.

For the Three Months Ended May 31, 2016 Compared to the Three Months Ended May 31, 2015

Three Months Ended

May 31,

2016

2015

Operating Expenses

Professional fees

$ 5,050

$ 2,500

Total Operating Expenses

5,050

2,500

Loss from Operations

(5,050 )

(2,500 )
Provision for income taxes

-

-

Net Loss

$ (5,050 )

$ (2,500 )

10
Table of Contents

Our operating expenses, for the three months ended May 31, 2016 were $5,050 compared to $2,500 for the same period in 2015. The Company's operating expenses were primarily related to professional fees for ongoing regulatory requirements.

For the Nine Months Ended May 31, 2016 Compared to the Nine Months Ended May, 2015

Nine Months Ended

May 31,

2016

2015

Operating Expenses

General and administrative expense

$ 609

$ -

Professional fees

24,750

10,650

Total Operating Expenses

25,359

10,650

Loss from Operations

(25,359 )

(10,650 )
Provision for income taxes

-

-

Net Loss

$ (25,359 )

$ (10,650 )

Our operating expenses, for the nine months ended May 31, 2016 were $25,359 compared to $10,650 for the same period in 2015. The higher operating expenses during the nine months ended May 31, 2016 were primarily related to professional fees for the S-1 registration and ongoing regulatory requirements.

Liquidity and Capital Resources

Working Capital

May 31,

August 31,

2016

2015

Current Assets

$ 3,590

$ 17,029

Current Liabilities

13,059

1,739

Working Capital

$ (9,469 )

$ 15,290

11
Table of Contents

Cash Flows

Nine Months Ended

May 31,

2016

2015

Cash Flows used in operating activities

$ (18,489 )

$ (10,650 )
Cash Flows used in investing activities

-

-

Cash Flows provided by financing activities

5,050

8,500

Net decrease in cash during period

$ (13,439 )

$ (2,150 )

Cash Flow from Operating Activities

During the nine months ended May 31, 2016, cash used in operating activities was $18,489 compared to cash used in operating activities of $10,650 during the period ended May 31, 2015. The cash used from operating activities was primarily attributed to professional fees related to the S-1 registration and ongoing regulatory requirements.

Cash Flow from Investing Activities

The company did not use any funds for investing activities in the nine months ended May 31, 2016 and 2015.

Cash Flow from Financing Activities

During the nine months ended May 31, 2016, the company received $600 from subscription receivable and received $4,450 non-interest bearing on-demand loan from the shareholder. During the nine months ended May 31, 2015, the company received $8,500 in cash from un-affiliated investors for subscription of 850,000 shares of the Company's common stock.

Going Concern

Our auditors issued a going concern opinion on our financial statements as of and for the period ended August 31, 2015. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay for our expenses. This is because we have not generated sufficient revenues to cover operating costs or raised enough funds. There is no assurance we will ever reach this point. Accordingly, we must raise sufficient capital from sources. We must raise cash to stay in business. In response to these problems, management intends to raise additional funds through public or private placement offerings. At this time, however, the Company does not have plans or intentions to raise additional funds by way of the sale of additional securities, other than pursuant to our current Offering.

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.

12
Table of Contents

Critical Accounting Policies and Estimates

We prepare our financial statements in conformity with GAAP, which requires management to make certain estimates 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. On a regular basis, we review our accounting policies and how they are applied and disclosed in our financial statements.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a "smaller reporting company", we are not required to provide the information required by this item.

Item 4. Control and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act as of the end of the period covered by this Quarterly Report on Form 10-Q. In designing and evaluating the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs. The design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Based on that evaluation, our chief executive officer and chief financial officer concluded that, as of May 31, 2016, due to our limited number of officers and members of the Board of Directors, our disclosure controls and procedures were not effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules, regulations and forms, and (ii) that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in Internal Controls Over Financial Reporting

There were no changes in the Company's internal controls over financial reporting that occurred during the period covered by this Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

13
Table of Contents

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

We know of no material, existing or pending legal proceedings against our Company, 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 beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

Item 1A. Risk Factors.

As a "smaller reporting company", we are not required to provide the information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

We did not issue unregistered equity securities during the nine months ended May 31, 2016.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

14
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Item 6. Exhibits.

Exhibit Number
Description of Exhibit

3.1
Articles of Incorporation (incorporated by reference to our Registration Statement on Form S-1 filed on October 8, 2014)
3.2
Bylaws (incorporated by reference to our Registration Statement on Form S-1 filed on October 8, 2014)
31.1*
Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.
32.1*
Rule 1350 Certification of Chief Executive 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

__________

XBRL Information is furnished and not filed or a part of a registration statement or prospectus for purposes of sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

15
Table of Contents

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of London England on July 5, 2016.

	KNIGHT KNOX DEVELOPMENT CORP.
	(Registrant)

Dated: July 5, 2016	By:	/s/ James Manley
		James Manley
		President, (Principal Executive Officer), Chief Financial Officer, (Principal Accounting Officer), Treasurer, Secretary and Member of the Board of Directors

EX-31.1 2 knkx_ex311.htm CERTIFICATION knkx_ex311.htm

EXHIBIT 31.1

SECTION 302 CERTIFICATION OF PERIODIC REPORT

I, James Manley, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of KNIGHT KNOX DEVELOPMENT CORP.;
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.
As the registrant's sole certifying officer, 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)) 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 4th 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.
As the registrant's certifying officer, I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a.
All significant deficiencies and material weaknesses in the design or operation of internal 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 5, 2016 By: /s/ James Manley

James Manley

President & CEO

EX-32.1 3 knkx_ex321.htm CERTIFICATION knkx_ex321.htm

EXHIBIT 32.1

CERTIFICATION OF DISCLOSURE PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of KNIGHT KNOX DEVELOPMENT CORP. (the "Company") on Form 10-Q for the period ending May 31, 2016 as filed with the Securities and Exchange Commission on the date hereof (the "Report") I, James Manley, President and CEO of the Company, certify, pursuant to 18 USC section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

(1)
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: July 5, 2016 By: /s/ James Manley

James Manley,
President, Principal Executive Officer & CEO

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

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<p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">KNIGHT KNOX DEVELOPMENT CORP. (the "Company") is a Nevada corporation incorporated on May 2, 2011. It is based in London, England. 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 August 31. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">The Company intends to develop and operate an auction site where businesses and the general public can post their products and services for sale. To date, the Company's activities have been limited to its formation and the raising of equity capital.

<p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">Basis of Presentation <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">The Company prepares its financial statements in accordance with rules and regulations of the Securities and Exchange Commission ("SEC") and accounting principles generally accepted ("GAAP") in the United States of America. The accompanying interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the Company's opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended May 31, 2016 are not necessarily indicative of the results for the full years. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended August 31, 2015 contained in the Company's Form 10-K filed on December 11, 2015.

<div> <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">NOTE 3 – GOING CONCERN <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">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. During the nine months ended May 31, 2016, the Company has a net loss from operations of $25,359. As at May 31, 2016, the Company had an accumulated deficit of $55,869 and has earned no revenues. 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 August 31, 2016. </div>

<p align="left" style="font: 13.33px/normal 'times new roman'; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">NOTE 4 – EQUITY <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">Authorized Stock <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">The Company has authorized 75,000,000 common shares with a par value of $0.001 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. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">Common Shares <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">During the nine months ended May 31, 2016, $600 subscription receivable was collected. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">Preferred shares <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">No preferred shares have been authorized or issued. <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">Stock Options and Warrants <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">  <p style="font: 13.33px/normal 'times new roman'; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;">The Company has no stock option plan, warrants or other dilutive securities.

one vote

8500

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75,000,000 shares authorized; 6,850,000 issued and outstanding Common stock, $0.001 par value; 75,000,000 shares authorized;7,640,000 issued and outstanding, respectively Common Stock, Share Subscribed but Unissued, Subscriptions Receivable Subscription receivable Subscription receivable Additional paid-in capital Additional paid-in capital Retained Earnings (Accumulated Deficit) Accumulated deficit Accumulated deficit Stockholders' Equity Attributable to Parent Total stockholders' equity (deficit) Balances Balances Liabilities and Equity Total Liabilities and Stockholders' Equity (Deficit) Common Stock, Par or Stated Value Per Share Common stock, par value (in dollars per share) Common Stock, Shares Authorized Common stock, shares authorized Common Stock, Shares, Issued Common stock, shares issued Common Stock, Shares, Outstanding Common stock, shares outstanding Balances (in shares) Balances (in shares) Income Statement [Abstract] Revenue Revenue Operating Expenses Abstract Operating Expenses General and administrative General and administrative expense Professional fees Professional fees Operating Expenses Total Operating Expenses Operating Income (Loss) Loss from Operations Provision for income taxes Provision for income taxes Income tax expense per books Net Income (Loss) Attributable to Parent Net Loss Net loss Net Loss Net Loss Earnings Per Share, Basic and Diluted Basic and diluted net loss per common share (in dollars per share) Basic and diluted net loss per common share (in dollars per share) Weighted Average Number of Shares Outstanding, Basic and Diluted Basic and diluted weighted-average common shares outstanding (in shares) Basic and diluted weighted-average common shares outstanding (in shares) Statement of Cash Flows [Abstract] Net Cash Provided by (Used in) Operating Activities, Continuing Operations [Abstract] Cash flows from operating activities: Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract] Adjustments to reconcile net loss to net cash used in operating activities: Increase (Decrease) in Operating Capital [Abstract] Changes in assets and liabilities: Increase (Decrease) in Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities Net Cash Provided by (Used in) Operating Activities, Continuing Operations Net cash used in operating activities Net Cash Provided by (Used in) Financing Activities, Continuing Operations [Abstract] Cash flows from financing activities: Proceeds From Collection Of Share Subscription Receivable Collection from share subscription receivable Represents cash inflow from collection of share subscription receivable. Proceeds from Related Party Debt Proceeds from loan from majority shareholder Advance from shareholder Proceeds from Issuance of Common Stock Proceeds from issuance of common stock Net Cash Provided by (Used in) Financing Activities, Continuing Operations Net cash provided by financing activities Net cash provided by financing activities Cash and Cash Equivalents, Period Increase (Decrease) Net decrease in cash and cash equivalents Supplemental Cash Flow Information [Abstract] Supplemental disclosure of cash flow information: Interest Paid Cash paid during the period for interest Income Taxes Paid Cash paid during the period for tax Organization And Description Of Business [Abstract] Nature of Operations [Text Block] ORGANIZATION AND DESCRIPTION OF BUSINESS Accounting Policies [Abstract] Significant Accounting Policies [Text Block] SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Going Concern [Abstract] Substantial Doubt about Going Concern [Text Block] GOING CONCERN Equity [Abstract] Stockholders' Equity Note Disclosure [Text Block] EQUITY Related Party Transactions [Abstract] Related Party Transactions Disclosure [Text Block] RELATED PARTY TRANSACTIONS Basis of Accounting, Policy [Policy Text Block] Basis of Presentation Common Stock, Voting Rights Common stock, voting rights EX-101.PRE 8 knkx-20160531_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 9 R1.htm IDEA: XBRL DOCUMENT

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	May 31, 2016	Jun. 30, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	KNIGHT KNOX DEVELOPMENT CORP.
Entity Central Index Key	0001621221
Trading Symbol	knkx
Current Fiscal Year End Date	--08-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		7,640,000
Document Type	10-Q
Document Period End Date	May 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3

XML 10 R2.htm IDEA: XBRL DOCUMENT

Balance Sheets - USD ($)	May 31, 2016	Aug. 31, 2015
Current Assets
Cash	$ 3,590	$ 17,029
Total current assets	3,590	17,029
Total Assets	3,590	17,029
Current Liabilities
Accounts payable and accrued liabilities	8,609	1,739
Due to related party	4,450
Total current liabilities	13,059	1,739
Total Liabilities	13,059	1,739
Stockholders' Equity (Deficit)
Common stock, $0.001 par value; 75,000,000 shares authorized;7,640,000 issued and outstanding, respectively	7,640	7,640
Subscription receivable		(600)
Additional paid-in capital	38,760	38,760
Accumulated deficit	(55,869)	(30,510)
Total stockholders' equity (deficit)	(9,469)	15,290
Total Liabilities and Stockholders' Equity (Deficit)	$ 3,590	$ 17,029

XML 11 R3.htm IDEA: XBRL DOCUMENT

Balance Sheets (Parentheticals) - $ / shares	May 31, 2016	Aug. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	7,640,000	7,640,000
Common stock, shares outstanding	7,640,000	7,640,000

XML 12 R4.htm IDEA: XBRL DOCUMENT

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) - USD ($)	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Income Statement [Abstract]
Revenue
Operating Expenses
General and administrative expense			609
Professional fees	5,050	2,500	24,750	10,650
Total Operating Expenses	5,050	2,500	25,359	10,650
Loss from Operations	(5,050)	(2,500)	(25,359)	(10,650)
Provision for income taxes
Net Loss	$ (5,050)	$ (2,500)	$ (25,359)	$ (10,650)
Basic and diluted net loss per common share (in dollars per share)	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Basic and diluted weighted-average common shares outstanding (in shares)	7,640,000	6,314,130	7,640,000	6,105,861

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Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	May 31, 2016	May 31, 2015
Cash flows from operating activities:
Net loss	$ (25,359)	$ (10,650)
Changes in assets and liabilities:
Accounts payable and accrued liabilities	6,870
Net cash used in operating activities	(18,489)	(10,650)
Cash flows from financing activities:
Collection from share subscription receivable	600
Advance from shareholder	4,450
Proceeds from issuance of common stock		8,500
Net cash provided by financing activities	5,050	8,500
Net decrease in cash and cash equivalents	(13,439)	(2,150)
Cash and cash equivalents at beginning of period	17,029	14,731
Cash and cash equivalents at end of period	3,590	12,581
Supplemental disclosure of cash flow information:
Cash paid during the period for interest
Cash paid during the period for tax

XML 14 R6.htm IDEA: XBRL DOCUMENT

ORGANIZATION AND DESCRIPTION OF BUSINESS

9 Months Ended

May 31, 2016

Organization And Description Of Business [Abstract]

ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

XML 15 R7.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

May 31, 2016

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

XML 16 R8.htm IDEA: XBRL DOCUMENT

GOING CONCERN	9 Months Ended
GOING CONCERN	May 31, 2016
Going Concern [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a 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. During the nine months ended May 31, 2016, the Company has a net loss from operations of $25,359. As at May 31, 2016, the Company had an accumulated deficit of $55,869 and has earned no revenues. 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 August 31, 2016.

XML 17 R9.htm IDEA: XBRL DOCUMENT

EQUITY

9 Months Ended

May 31, 2016

Equity [Abstract]

EQUITY

NOTE 4 – EQUITY

Authorized Stock

Common Shares

During the nine months ended May 31, 2016, $600 subscription receivable was collected.

Preferred shares

No preferred shares have been authorized or issued.

Stock Options and Warrants

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

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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+ Details

XML 18 R10.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	May 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS During the nine months ended May 31, 2016, the Company borrowed $4,450 from a majority shareholder; the amount borrowed is non-interest bearing and due on-demand loan. The balance at May 31, 2016 is $4,450. 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 key employees, including the controlling shareholder who is an officer of the Company. The amounts and terms of the above transactions may not necessarily be indicative of the amounts and terms that would have been incurred had comparable transactions been entered into with independent third parties.

XML 19 R11.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	May 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	*Basis of Presentation* The Company prepares its financial statements in accordance with rules and regulations of the Securities and Exchange Commission ("SEC") and accounting principles generally accepted ("GAAP") in the United States of America. The accompanying interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the Company's opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended May 31, 2016 are not necessarily indicative of the results for the full years. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended August 31, 2015 contained in the Company's Form 10-K filed on December 11, 2015.

XML 20 R12.htm IDEA: XBRL DOCUMENT

GOING CONCERN (Detail Textuals) - USD ($)	3 Months Ended		9 Months Ended
GOING CONCERN (Detail Textuals) - USD ($)	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
Going Concern [Abstract]
Net loss	$ (5,050)	$ (2,500)	$ (25,359)	$ (10,650)
Accumulated deficit	$ 55,869		$ 55,869		$ 30,510

XML 21 R13.htm IDEA: XBRL DOCUMENT

EQUITY (Detail Textuals) - USD ($)	9 Months Ended
EQUITY (Detail Textuals) - USD ($)	May 31, 2016	Aug. 31, 2015
Equity [Abstract]
Common stock, shares authorized	75,000,000	75,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, voting rights	one vote
Collection from share subscription receivable	$ 600

XML 22 R14.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Detail Textuals)	9 Months Ended
RELATED PARTY TRANSACTIONS (Detail Textuals)	May 31, 2016 USD ($)
Related Party Transactions [Abstract]
Proceeds from loan from majority shareholder	$ 4,450
Non-interest bearing demand loan	$ 4,450

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A0#% @ .8;E2#:$K()I M# %:X !4 ( !ZC0 &MN:W@M,C Q-C U,S%?<')E+GAM 7;%!+!08 !0 % $

Nevada		33-1220924
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

	Page

Balance Sheets as of May 31, 2016 (Unaudited) and August 31, 2015	4

Statements of Operations for the Three and Nine Months Ended May 31, 2016 and 2015 (Unaudited)	5

Statements of Cash Flows for the Nine Months Ended May 31, 2016 and 2015 (Unaudited)	6

Notes to the Interim Financial Statements (Unaudited)	7

	May 31,			August 31,
	2016			2015
	(Unaudited)

ASSETS
Current Assets
Cash	$	3,590		$	17,029
Total current assets		3,590			17,029

Total Assets	$	3,590		$	17,029

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities
Accounts payable and accrued liabilities	$	8,609		$	1,739
Due to related party		4,450			-
Total current liabilities		13,059			1,739

Total Liabilities	$	13,059		$	1,739

Stockholders' Equity (Deficit)
Common stock, $0.001 par value; 75,000,000 shares authorized;7,640,000 issued and outstanding, respectively		7,640			7,640
Subscription receivable		-			(600	)
Additional paid-in capital		38,760			38,760
Accumulated deficit		(55,869	)		(30,510	)
Total stockholders' equity (deficit)		(9,469	)		15,290

Total Liabilities and Stockholders' Equity (Deficit)	$	3,590		$	17,029

	Three Months Ended						Nine Months Ended
	May 31,						May 31,
	2016			2015			2016			2015

Revenue	$	-		$	-		$	-		$	-

Operating Expenses
General and administrative expense		-			-			609			-
Professional fees		5,050			2,500			24,750			10,650
Total Operating Expenses		5,050			2,500			25,359			10,650

Loss from Operations		(5,050	)		(2,500	)		(25,359	)		(10,650	)

Provision for income taxes		-			-			-			-

Net Loss	$	(5,050	)	$	(2,500	)	$	(25,359	)	$	(10,650	)

Basic and diluted net loss per common share	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

Basic and diluted weighted-average common shares outstanding		7,640,000			6,314,130			7,640,000			6,105,861

Exhibit Number		Description of Exhibit

3.1		Articles of Incorporation (incorporated by reference to our Registration Statement on Form S-1 filed on October 8, 2014)
3.2		Bylaws (incorporated by reference to our Registration Statement on Form S-1 filed on October 8, 2014)
31.1*		Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.
32.1*		Rule 1350 Certification of Chief Executive 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

1.	I have reviewed this quarterly report on Form 10-Q of KNIGHT KNOX DEVELOPMENT CORP.;

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.	As the registrant's sole certifying officer, 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)) 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 4th 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.

	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 5, 2016	By:	/s/ James Manley
		James Manley
		President & CEO

(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: July 5, 2016	By:	/s/ James Manley
		James Manley,
		President, Principal Executive Officer & CEO