0001144204-13-036160.txt : 20130624 0001144204-13-036160.hdr.sgml : 20130624 20130621181812 ACCESSION NUMBER: 0001144204-13-036160 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 7 CONFORMED PERIOD OF REPORT: 20130430 FILED AS OF DATE: 20130624 DATE AS OF CHANGE: 20130621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROCKFORD MINERALS INC /FI CENTRAL INDEX KEY: 0000844538 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-34911 FILM NUMBER: 13928204 BUSINESS ADDRESS: STREET 1: 1250 BAY ST STE 500 CITY: TORONTO ONTARIO M5R 2B1 STATE: A6 ZIP: 00000 BUSINESS PHONE: 207-282-1543 MAIL ADDRESS: STREET 1: 1250 Bay Street, Suite 500 CITY: Toronto Ontario M5R 2B1 STATE: A6 ZIP: 00000 10-Q/A 1 v348350_10qa.htm 10-Q/A

Washington, D.C. 20549

FORM 10-Q/A

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended April 30, 2013

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______________ to ________________

Commission File Number: 001-34911

Rockford Minerals Inc.

(Exact name of registrant as specified in its charter)

Nevada		None
(State or other jurisdiction of		(I.R.S. Employer Identification No.)
incorporation or organization)

369 Shuter Street

Toronto, Ontario M5A 1X2, Canada

(Address of principal executive offices)

Registrant’s telephone number, including area code: (416) 937-3266

(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 ¨ 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 in Rule 12b-2 of the Exchange Act.

Large accelerated filer ¨	Accelerated filer ¨
Non-accelerated filer ¨	Smaller reporting Company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No x

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes ¨ No ¨

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 12,264,146 shares of common stock at June 19, 2013.

Explanatory Note

This amendment to the Form 10-Q quarterly report of Rockford Minerals, Inc. for the three month period ended April 30, 2013, is being filed to provide the XBRL filing that was not concurrently filed with Form 10-Q quarterly report.

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.

June 21, 2013

		ROCKFORD MINERALS INC.


	By:	/s/ Gregory J. Neely
		Gregory J. Neely, Director, President, Secretary, Treasurer, chief financial officer and principal accounting officer

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The Company is a natural resource exploration company with an objective of acquiring, exploring and if warranted and feasible, developing natural resource properties. Activities during the exploration stage include developing the business plan and raising capital.       <table style="margin-top: 0px; font: 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(B)</td> <td style="text-align: justify;">Use of Estimates</td> </tr> </table>   In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.   <table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(C)</td> <td style="text-align: justify;">Cash and Cash Equivalents</td> </tr> </table>   For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.   Cash includes deposits at foreign financial institutions which are not covered by FDIC. As of April 30, 2013 and October 31, 2012, the Company held $447 and $1,447, respectively, of US funds in a Canadian bank.   <table style="margin-top: 0px; font: 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(D)</td> <td style="text-align: justify;">Property and Equipment, Mining Properties (Exploration Costs)</td> </tr> </table>   In accordance with FASB Accounting Standards Codification No. 930, Extractive Activities – Mining, costs of acquiring mining properties are capitalized when proven and probable reserves exist and the property is a commercially mineable property. If the criteria are not met for capitalization, the costs of acquiring mining properties are expensed as incurred. Mining exploration costs are also expensed as incurred. When it has been determined that a mineral property can be commercially developed, mining development costs incurred either to develop new gold, silver, lead or copper deposits, expand the capacity of operating mines, or to develop mine areas substantially in advance of current production are capitalized. Costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations. Costs of abandoned projects are charged to operations upon abandonment. The Company evaluates, at least quarterly, the carrying value of capitalized mining costs and related property, plant and equipment costs, if any, to determine if these costs are in excess of their net realizable value and if a permanent impairment needs to be recorded. The periodic evaluation of the carrying value of capitalized costs and any related property, plant and equipment costs are based upon expected future cash flows and/or estimated salvage value.The Company capitalizes costs for mining properties by individual property and defers such costs for later amortization only if the prospects for economic productions are reasonably certain.    Capitalized costs are expensed in the period when the determination has been made that economic production does not appear reasonably certain. The Company currently does not have any capitalized mining costs and all mining costs have been expensed.   <table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(E)</td> <td style="text-align: justify;">Loss Per Share</td> </tr> </table>   Basic income per common share is computed based upon the weighted average common shares outstanding as defined by FASB Accounting Standards Codification No. 260, Earnings Per Share. As of April 30, 2013 and 2012, there were no common share equivalents outstanding.   <table style="margin-top: 0px; font: 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(F)</td> <td style="text-align: justify;">Income Taxes</td> </tr> </table>   The Company accounts for income taxes under the FASB Accounting Standards Codification No. 740, Income Taxes.  Under FASB Accounting Standards Codification No. 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  Under FASB Accounting Standards Codification No. 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.   <table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(G)</td> <td style="text-align: justify;">Business Segments</td> </tr> </table>   The Company operates in one segment and therefore segment information is not presented.   <table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(H)</td> <td style="text-align: justify;">Fair Value of Financial Instruments</td> </tr> </table>   The carrying amounts of the Company’s financial instruments including accounts payable, notes payable- stockholder, and stockholder loans approximate fair value due to the relatively short period to maturity for these instruments.    <table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(I)</td> <td style="text-align: justify;">Reclassifications</td> </tr> </table>   Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company’s net loss or cash flows.   <table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(J)</td> <td style="text-align: justify;">Recent Accounting Pronouncements</td> </tr> </table>   In February 2013, FASB issued Accounting Standards Update 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force). This guidance requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date. This stipulates that (1) it will include the amount the entity agreed to pay for the arrangement between them and the other entities that are also obligated to the liability and (2) any additional amount the entity expects to pay on behalf of the other entities. The objective of this update is to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements. The amendments in this update are effective for fiscal periods (and interim reporting periods within those years) beginning after December 15, 2013. This standard is not expected to have a material impact on the Company’s reported results of operations or financial position.   In February 2013, FASB issued Accounting Standards Update 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified out of Accumulated Other Comprehensive Income. This update requires an entity to provide information about the amount reclassified out of accumulated other comprehensive income by component. The entity is also required to disclose significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting periods. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other discourses required under U.S. GAAP that provide additional detail about those amounts. The objective in this Update is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update should be applied prospectively for reporting periods beginning after December 15, 2013. This standard is not expected to have a material impact on the Company’s reported results of operations or financial position.

<table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="text-align: left; width: 0.75in;">NOTE 5</td> <td style="text-align: justify;">STOCKHOLDERS’ DEFICIENCY</td> </tr> </table>   Increase in Authorized Shares   On April 17, 2013, the Company increased the authorized shares of common stock from 100,000,000 to 300,000,000 shares.   On August 24, 2010, the Company increased the authorized shares of common stock from 10,000,000 to 100,000,000 shares.    Common Stock Issued for Cash   On March 8, 2013, the Company issued 39,800 shares of common stock for cash of $1,990 ($0.05 per share).   On February 15, 2013, the Company issued 60,000 shares of common stock for cash of $3,000 ($0.05 per share).   On December 20, 2012, the Company issued 99,800 shares of common stock for cash of $4,990 ($0.05 per share).   On November 8, 2012, the Company issued 99,800 shares of common stock for cash of $4,990 ($0.05 per share).   On August 28, 2012, the Company issued 39,800 shares of common stock for $1,990 ($0.05 per share).    On May 14, 2012 the Company issued 199,800 shares of common stock for cash of $9,990 ($0.05 per share).   On June 19, 2012 the Company issued 99,800 shares of common stock for cash of $4,990 ($0.05 per share).   On December 11, 2011, the Company issued 293,766 shares of common stock for cash of $14,688 ($0.05 per share).   For the year ended October 31, 2010, the Company issued 1,000,000 shares of common stock for cash of $15,000 ($0.015 per share).   For the year ended October 31, 2009, the Company issued 3,000,000 shares of common stock for cash of $45,000 ($0.015 per share).   For the year ended October 31, 2008, the Company issued 6,000,000 shares of common stock for cash of $6,000 ($0.001 per share) to its founders.   (D) Subscription Receivable   During the year ended October 31, 2012, the Company sold an aggregate of 200 shares of common stock in exchange for subscriptions receivable totaling $10 ($0.05/share).    In kind contribution of services and interest   For the six months ended April 30, 2013, the officer of the Company contributed services having a fair value of $2,600 (See Note 6).   For the six months ended April 30, 2013, the Company recorded $462 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and 6).   For the year ended October 31, 2012, the officers of the Company contributed services having a fair value of $5,520 (See Note 6).   For the year ended October 31, 2012, the Company recorded $3,212 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and 6).   For the year ended October 31, 2011, the officers of the Company contributed services having a fair value of $6,240(See Note 6).   For the year ended October 31, 2011, the Company recorded $677 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and 6).   For the year ended October 31, 2010, the officers of the Company contributed services having a fair value of $6,240 (See Note 6).   For the year ended October 31, 2009, the officers of the Company contributed services having a fair value of $6,240 (See Note 6).   For the year ended October 31, 2009, the Company recorded $977 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes and 6).   For the year ended October 31, 2008, the officers of the Company contributed services having a fair value of $6,240 (See Note 6).   For the period from October 29, 2007 (inception) through October 31, 2007, the CEO and CFO of the Company contributed service having a fair value of $1,340 (See Note 6).

<table style="margin-top: 0px; font: 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0.75in;"></td> <td style="text-align: left; width: 0.25in;">(D)</td> <td style="text-align: justify;">Property and Equipment, Mining Properties (Exploration Costs)</td> </tr> </table>   In accordance with FASB Accounting Standards Codification No. 930, Extractive Activities – Mining, costs of acquiring mining properties are capitalized when proven and probable reserves exist and the property is a commercially mineable property. If the criteria are not met for capitalization, the costs of acquiring mining properties are expensed as incurred. Mining exploration costs are also expensed as incurred. When it has been determined that a mineral property can be commercially developed, mining development costs incurred either to develop new gold, silver, lead or copper deposits, expand the capacity of operating mines, or to develop mine areas substantially in advance of current production are capitalized. Costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations. Costs of abandoned projects are charged to operations upon abandonment. The Company evaluates, at least quarterly, the carrying value of capitalized mining costs and related property, plant and equipment costs, if any, to determine if these costs are in excess of their net realizable value and if a permanent impairment needs to be recorded. The periodic evaluation of the carrying value of capitalized costs and any related property, plant and equipment costs are based upon expected future cash flows and/or estimated salvage value.The Company capitalizes costs for mining properties by individual property and defers such costs for later amortization only if the prospects for economic productions are reasonably certain.    Capitalized costs are expensed in the period when the determination has been made that economic production does not appear reasonably certain. The Company currently does not have any capitalized mining costs and all mining costs have been expensed.

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GOING CONCERN (Details Textual) (USD $)	0 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended					66 Months Ended
GOING CONCERN (Details Textual) (USD $)	Oct. 31, 2007	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2010	Oct. 31, 2009	Oct. 31, 2008	Apr. 30, 2013
Net Loss	$ (1,340)	$ (15,824)	$ (18,581)	$ (38,139)	$ (39,952)	$ (68,566)	$ (62,275)	$ (41,541)	$ (24,694)	$ (22,879)	$ (259,434)
Net Cash Used In Operating Activities				(26,969)	(22,683)						(180,824)
Total Stockholders' Deficiency	$ 0	$ (38,214)		$ (38,214)		$ (36,772)	$ (58,775)	$ (3,417)	$ 16,884	$ (10,639)	$ (38,214)

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Condensed Statements of Operations (USD $)	3 Months Ended		6 Months Ended		66 Months Ended
Condensed Statements of Operations (USD $)	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013
Operating Expenses
Mining development rights	$ 0	$ 0	$ 0	$ 0	$ 15,297
Professional fees	12,390	12,880	26,556	27,526	165,900
General and administrative	3,124	4,975	11,121	11,098	72,159
Total Operating Expenses	15,514	17,855	37,677	38,624	253,356
Loss from Operations	(15,514)	(17,855)	(37,677)	(38,624)	(253,356)
Other Expense
Interest Expense	(310)	(726)	(462)	(1,328)	(5,824)
Loss on Exchange	0	0	0	0	(254)
Total Other Expenses	(310)	(726)	(462)	(1,328)	(6,078)
Loss from Operations Before Provision for Income Taxes	(15,824)	(18,581)	(38,139)	(39,952)	(259,434)
Provision for Income Taxes	0	0	0	0	0
Net Loss	$ (15,824)	$ (18,581)	$ (38,139)	$ (39,952)	$ (259,434)
Net Loss Per Share - Basic and Diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of shares outstanding during the period - Basic and Diluted	11,962,056	10,146,883	11,865,533	10,114,423

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NOTES PAYABLE - SHAREHOLDER

6 Months Ended

Apr. 30, 2013

Other Debt Disclosure [Abstract]

NOTES PAYABLE - STOCKHOLDER

NOTE 3

NOTES PAYABLE - STOCKHOLDER

During the six months ended April 30, 2013, the CFO loaned an additional $11,202 to the Company to pay Company expenses and was repaid $203. The note is non-interest bearing, unsecured and due on demand. On April 15, 2013, the principal stockholder, who is also the CEO, converted $18,665 of loans payable, which included all the amounts due to him under previous loan agreements, into 331,800 shares of common stock at $0.05 per share. As of April 30, 2013, the CFO was owed $0 from the Company (See Notes 4 and 6).

For the six months ended April 30, 2013, the company recorded $462 of imputed interest related to Stockholder loans and notes payable as an in-kind contribution (See Notes 5 and 6).

During the year ended October 31, 2012, the CFO loaned an additional $22,481 to the Company to pay Company expenses. The loan is non-interest bearing, unsecured and due on demand. On September 26, 2012 the principal stockholder converted $49,979, of the note payable owed, into 995,580 shares of common stock at $0.05 per share. As of October 31, 2012 the principal stockholder was owed $7,375 from the Company (See Note 6).

For the year ended October 31, 2012, the Company recorded $3,212 of imputed interest related to stockholder loans and notes payable as an in-kind contribution (See Notes 5 and 6).

For the year ended October 31, 2011, the CFO paid $34,874 of expenses on behalf of the Company. Pursuant to the terms of the note agreements, the amount is non-interest bearing, unsecured and due on demand (See Note 6).

For the year ended October 31, 2011, the Company recorded $677 of imputed interest related to stockholder loans and notes payable as an in-kind contribution (See Notes 5 and 6).

For the year ended October 31, 2009, the CEO loaned $6,500 to the Company. This loan is non interest bearing, unsecured, and due on demand (See Note 6).

For the year ended October 31, 2009, the Company recorded $977 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 5 and 6).

For the year ended October 31, 2008, the CEO loaned $18,503 to the Company. This loan is non interest bearing, unsecured, and due on demand (See Note 6).

For the year ended October 31, 2009, the CEO was repaid $25,500 by the Company which included $497 of interest (See Note 6).

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NOTES PAYABLE - SHAREHOLDER (Details Textual) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended			66 Months Ended	12 Months Ended
NOTES PAYABLE - SHAREHOLDER (Details Textual) (USD $)	Apr. 15, 2013	Sep. 26, 2012	Apr. 30, 2013	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2009	Apr. 30, 2013	Oct. 31, 2009 Chief Executive Officer [Member]	Oct. 31, 2008 Chief Executive Officer [Member]
Proceeds from notes payable - shareholder				$ 11,202	$ 8,093	$ 22,481	$ 34,874		$ 93,560
Shares issued to principal shareholder in exchange for note payable	18,665	49,979		18,665		49,979
Shares issued to principal shareholder in exchange for note payable (in shares)	331,800	995,580	331,800
Equity Issuance, Per Share Amount	$ 0.05	$ 0.05	$ 0.05			$ 0.05
Notes payable - shareholder			0	0		7,375			0	6,500	18,503
Cash paid for interest				0	0			497	497
In-kind contribution of interest				462	1,328	3,212	677	977	5,329
Repayments Of Other Debt				$ (203)	$ 0				$ (25,206)	$ (25,500)

XML 13 R6.htm IDEA: XBRL DOCUMENT

Condensed Statement of Changes in Stockholders' Equity/(Deficiency) (Parenthetical) (USD $)	6 Months Ended	12 Months Ended
	Apr. 30, 2013	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2010	Oct. 31, 2009	Oct. 31, 2008
Common stock issued, per share	$ 0.05	$ 0.05	$ 0.05	$ 0.015	$ 0.015	$ 0.001

XML 14 R8.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

6 Months Ended

Apr. 30, 2013

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

NOTE 1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

(A)

Organization

Rockford Minerals, Inc. (an exploration stage company) (the “Company”) was incorporated under the laws of the State of Nevada on October 29, 2007. The Company is a natural resource exploration company with an objective of acquiring, exploring and if warranted and feasible, developing natural resource properties. Activities during the exploration stage include developing the business plan and raising capital.

(B)

Use of Estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.

(C)

Cash and Cash Equivalents

For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.

Cash includes deposits at foreign financial institutions which are not covered by FDIC. As of April 30, 2013 and October 31, 2012, the Company held $447 and $1,447, respectively, of US funds in a Canadian bank.

(D)

Property and Equipment, Mining Properties (Exploration Costs)

In accordance with FASB Accounting Standards Codification No. 930, Extractive Activities – Mining, costs of acquiring mining properties are capitalized when proven and probable reserves exist and the property is a commercially mineable property. If the criteria are not met for capitalization, the costs of acquiring mining properties are expensed as incurred. Mining exploration costs are also expensed as incurred. When it has been determined that a mineral property can be commercially developed, mining development costs incurred either to develop new gold, silver, lead or copper deposits, expand the capacity of operating mines, or to develop mine areas substantially in advance of current production are capitalized. Costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations. Costs of abandoned projects are charged to operations upon abandonment. The Company evaluates, at least quarterly, the carrying value of capitalized mining costs and related property, plant and equipment costs, if any, to determine if these costs are in excess of their net realizable value and if a permanent impairment needs to be recorded. The periodic evaluation of the carrying value of capitalized costs and any related property, plant and equipment costs are based upon expected future cash flows and/or estimated salvage value.The Company capitalizes costs for mining properties by individual property and defers such costs for later amortization only if the prospects for economic productions are reasonably certain.

Capitalized costs are expensed in the period when the determination has been made that economic production does not appear reasonably certain. The Company currently does not have any capitalized mining costs and all mining costs have been expensed.

(E)

Loss Per Share

Basic income per common share is computed based upon the weighted average common shares outstanding as defined by FASB Accounting Standards Codification No. 260, Earnings Per Share. As of April 30, 2013 and 2012, there were no common share equivalents outstanding.

(F)

Income Taxes

The Company accounts for income taxes under the FASB Accounting Standards Codification No. 740, Income Taxes. Under FASB Accounting Standards Codification No. 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB Accounting Standards Codification No. 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

(G)

Business Segments

The Company operates in one segment and therefore segment information is not presented.

(H)

Fair Value of Financial Instruments

The carrying amounts of the Company’s financial instruments including accounts payable, notes payable- stockholder, and stockholder loans approximate fair value due to the relatively short period to maturity for these instruments.

(I)

Reclassifications

Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company’s net loss or cash flows.

(J)

Recent Accounting Pronouncements

In February 2013, FASB issued Accounting Standards Update 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force). This guidance requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date. This stipulates that (1) it will include the amount the entity agreed to pay for the arrangement between them and the other entities that are also obligated to the liability and (2) any additional amount the entity expects to pay on behalf of the other entities. The objective of this update is to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements. The amendments in this update are effective for fiscal periods (and interim reporting periods within those years) beginning after December 15, 2013. This standard is not expected to have a material impact on the Company’s reported results of operations or financial position.

In February 2013, FASB issued Accounting Standards Update 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified out of Accumulated Other Comprehensive Income. This update requires an entity to provide information about the amount reclassified out of accumulated other comprehensive income by component. The entity is also required to disclose significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting periods. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other discourses required under U.S. GAAP that provide additional detail about those amounts. The objective in this Update is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update should be applied prospectively for reporting periods beginning after December 15, 2013. This standard is not expected to have a material impact on the Company’s reported results of operations or financial position.

XML 15 R11.htm IDEA: XBRL DOCUMENT

SHAREHOLDER LOANS

6 Months Ended

Apr. 30, 2013

Debt Disclosure [Abstract]

SHAREHOLDER LOANS

NOTE 4

STOCKHOLDER LOANS

For the six months ended April 30, 2013, a Stockholder loaned an additional $3,250 and was repaid $3,250 to the Company to pay Company expenses. These loans are non-interest bearing, unsecured and due on demand. On April 15, 2013, the principal stockholder converted $18,665, which included the Stockholder loan of $291 and remaining note payable balance outstanding into 331,800 shares of common stock at $0.05 per share. As of April 30, 2013, the principal stockholder was owed $0 from the Company (See Notes 3 and 6).

During the year ended October 31, 2012, the CFO paid an additional $6,111 of expenses on behalf of the company and was reimbursed $9,062. The loans are non-interest bearing, unsecured and due on demand (See Note 6).

For the year ended October 31, 2011, the CFO paid $4,934 of expenses on behalf of the Company and was repaid $1,692 (See Note 6). Pursuant to the terms of the loans, the remaining balance of $3,242 is non interest bearing, unsecured and due on demand.

XML 16 R9.htm IDEA: XBRL DOCUMENT

GOING CONCERN

6 Months Ended

Apr. 30, 2013

Going Concern Disclosure [Abstract]

GOING CONCERN

NOTE 2

GOING CONCERN

As reflected in the accompanying condensed unaudited financial statements, the Company is in the exploration stage with minimal operations, has a net loss of $259,434 since inception and has used cash from operations of $180,824 from inception. In addition, there is a working capital deficiency and stockholders’ deficiency of $38,214 as of April 30, 2013. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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Condensed Balance Sheets (Parenthetical) (USD $)	Apr. 30, 2013	Oct. 31, 2012
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	12,264,146	11,632,946
Common stock, shares outstanding	12,264,146	11,632,946

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SUBSEQUENT EVENTS

6 Months Ended

Apr. 30, 2013

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 7

SUBSEQUENT EVENTS

The Company has entered discussions to complete a reverse merger with Tropic Spa, Inc. No formal agreement has been reached and there is no guarantee this transaction will take place. In connection with this potential transaction and subsequent to April 30, 2013, the CEO of Tropic Spa, Inc. has loaned the Company a total of $23,912 through the issuance of two separate loans in the amounts of $12,000 and $11,912, respectively. The loans are non-interest bearing and due on demand.

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Condensed Statement of Changes in Stockholders' Equity/(Deficiency) (USD $)	Total	Services	Founder	Common stock issued for cash	Interest	Common stock	Common stock Founder	Common stock Common stock issued for cash	Additional Paid-in Capital	Additional Paid-in Capital Services	Additional Paid-in Capital Common stock issued for cash	Additional Paid-in Capital Interest	Accumulated Deficit during exploration stage	Subscription Receivable	Subscription Receivable Common stock issued for cash
Beginning Balance at Oct. 28, 2007
In kind contribution		$ 1,340								$ 1,340
Net Loss	(1,340)					0			0				(1,340)	0
Ending Balance at Oct. 31, 2007	0					0		0	1,340				(1,340)
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008) (in shares)							6,000,000
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008)			6,000				6,000		0				0	0
In kind contribution		6,240				0			0	6,240
Net Loss	(22,879)					0			0				(22,879)
Ending Balance at Oct. 31, 2008	(10,639)	0	0	0	0	6,000	0	0	7,580	0	0	0	(24,219)
Ending Balance (in shares) at Oct. 31, 2008						6,000,000
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008) (in shares)								3,000,000
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008)			0	45,000		0	0	3,000	0		42,000		0
In kind contribution		6,240			977	0			0	6,240	0	977	0
Net Loss	(24,694)					0			0				(24,694)
Ending Balance at Oct. 31, 2009	16,884	0	0	0	0	9,000	0	0	56,797	0	0	0	(48,913)
Ending Balance (in shares) at Oct. 31, 2009						9,000,000
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008) (in shares)								1,000,000
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008)			0	12,000	0	0	0	1,000	0	0	14,000	0	0	(3,000)
Collection of subscription receivable	3,000					0	0	0	0	0	0	0	0	3,000
In kind contribution		6,240				0	0	0	0	6,240	0	0	0
Net Loss	(41,541)					0	0	0	0	0	0	0	(41,541)
Ending Balance at Oct. 31, 2010	(3,417)		0	0	0	10,000	0	0	77,037	0	0	0	(90,454)
Ending Balance (in shares) at Oct. 31, 2010						10,000,000
In kind contribution		6,240			677					6,240		677
Net Loss	(62,275)												(62,275)
Ending Balance at Oct. 31, 2011	(58,775)					10,000			83,954				(152,729)
Beginning Balance (in shares) at Oct. 31, 2011						10,000,000
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008) (in shares)								633,366
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008)			0	31,658		0	0	633	31,035				0		(10)
In kind contribution		5,720			3,212	0			0	5,720		3,212	0
Shares issued to principal shareholder in exchange for note payable (in shares)						999,580
Shares issued to principal shareholder in exchange for note payable	49,979					1,000			48,979				0
Net Loss	(68,566)					0			0				(68,566)
Ending Balance at Oct. 31, 2012	(36,772)		0	0	0	11,633	0	0	172,900	0	0	0	(221,295)	(10)
Ending Balance (in shares) at Oct. 31, 2012						11,632,946
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008) (in shares)								299,400
Common stock issued ($0.10/Sh in 2012, $0.015/Sh in 2010, $0.015/Sh in 2009 and $0.001/Sh in 2008)				14,970				300	14,670				0	0	0
In kind contribution		2,600			462				0	2,600		462	0
Shares issued to principal shareholder in exchange for note payable (in shares)						331,800
Shares issued to principal shareholder in exchange for note payable	18,665					331			18,334				0	0
Net Loss	(38,139)					0			0				(38,139)	0
Ending Balance at Apr. 30, 2013	$ (38,214)					$ 12,264			$ 208,966				$ (259,434)	$ (10)
Ending Balance (in shares) at Apr. 30, 2013						12,264,146

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Condensed Balance Sheets (USD $)	Apr. 30, 2013	Oct. 31, 2012
Current Assets
Cash	$ 447	$ 1,447
Total Assets	447	1,447
Current Liabilities
Accounts payable	38,661	30,553
Notes payable - shareholder	0	7,375
Shareholder loans	0	291
Total Liabilities	38,661	38,219
Commitments and Contingencies
Stockholders' Deficiency
Common stock, $0.001 par value; 300,000,000 shares authorized,12,264,146 and 11,632,946 shares issued and outstanding, respectively	12,264	11,633
Additional paid-in capital	208,966	172,900
Less: Subscription Receivable	(10)	(10)
Accumulated Deficit During the Exploration Stage	(259,434)	(221,295)
Total Stockholders' Deficiency	(38,214)	(36,772)
Total Liabilities and Stockholders' Deficiency	$ 447	$ 1,447

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RELATED PARTY TRANSACTIONS

6 Months Ended

Apr. 30, 2013

RELATED PARTY TRANSACTIONS

NOTE 6

RELATED PARTY TRANSACTIONS

During the six months ended April 30, 2013, the CFO loaned an additional $11,202 in loan payable and $3,250 in a note payable to the Company to pay Company expenses and was repaid $3,453. The loan is non-interest bearing, unsecured and due on demand. On April 15, 2013 the principal stockholder, who is also the CFO, converted $18,665 of loans payable, which included all the amounts due to him under previous loan agreements, into 331,800 shares of common stock at $0.05 per share. As of April 30, 2013, the CFO was owed $0 from the Company (See Notes 3, 4 and 6).

For the six months ended April 30, 2013, the Company recorded $462 of imputed interest related to stockholder loans and notes payable as an in-kind contribution (See Notes 3 and 5).

For the six months ended April 30, 2013 the officer of the Company contributed services having a fair value of $2,600 (See Note 5).

During the year ended October 31, 2012, the CFO loaned an additional $22,481 to the Company to pay Company expenses. The loan is non-interest bearing, unsecured and due on demand. On September 26, 2012 the principal stockholder converted $49,979, of the note payable owed into 995,580 shares of common stock at $0.05 per share. As of October 31, 2012 the principal stockholder was owed $7,375 from the Company (See Note 3).

For the year ended October 31, 2012, the Company recorded $3,212 of imputed interest related to stockholder loans and notes payable as an in-kind contribution (See Notes 3 and 5).

For the year ended October 31, 2012, the CFO of the Company contributed services having a fair value of $5,720 (See Note 5).

For the year ended October 31, 2011, the CFO paid $4,934 of expenses on behalf of the Company and was repaid $1,692 (See Note 4). Pursuant to the terms of the loans the remaining balance of $3,242 is non interest bearing, unsecured and due on demand.

For the year ended October 31, 2011, the Company recorded $677 of imputed interest related to stockholder loans and notes payable as an in-kind contribution (See Notes 3 and 5).

For the year ended October 31, 2011, the CEO and CFO of the Company contributed services having a fair value of $6,240 (See Note 5).

For the year ended October 31, 2010, the CEO and CFO of the Company contributed services having a fair value of $6,240 (See Note 5).

For the year ended October 31, 2009, the CEO loaned $6,500 to the Company. This loan is non interest bearing, unsecured, and due on demand (See Note 3).

For the year ended October 31, 2009, the CEO was repaid $25,500 by the Company, which included $497 on interest (See Note 3).

For the year ended October 31, 2009, the Company recorded $977 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and5).

For the year ended October 31, 2009, the CEO and CFO of the Company contributed services having a fair value of $6,240 (See Note 5).

For the year ended October 31, 2008, the CEO and CFO of the Company contributed services having a fair value of $6,240 (See Note 5).

For the year ended October 31, 2008, the CEO loaned $18,503 to the Company. This loan is non interest bearing, unsecured, and due on demand (See Note 3).

For the period from October 29, 2007 (inception) through October 31, 2007, the CEO and CFO of the Company contributed service having a fair value of $1,340 (See Note 5).

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Textual) (USD $)	Apr. 30, 2013	Oct. 31, 2012	Apr. 30, 2012	Oct. 31, 2011	Oct. 28, 2007
Cash	$ 447	$ 1,447	$ 1,515	$ 2,860	$ 0

XML 25 R12.htm IDEA: XBRL DOCUMENT

STOCKHOLDERS' DEFICIENCY

6 Months Ended

Apr. 30, 2013

Stockholders' Equity Note [Abstract]

STOCKHOLDERS' DEFICIENCY

NOTE 5

STOCKHOLDERS’ DEFICIENCY

Increase in Authorized Shares

On April 17, 2013, the Company increased the authorized shares of common stock from 100,000,000 to 300,000,000 shares.

On August 24, 2010, the Company increased the authorized shares of common stock from 10,000,000 to 100,000,000 shares.

Common Stock Issued for Cash

On March 8, 2013, the Company issued 39,800 shares of common stock for cash of $1,990 ($0.05 per share).

On February 15, 2013, the Company issued 60,000 shares of common stock for cash of $3,000 ($0.05 per share).

On December 20, 2012, the Company issued 99,800 shares of common stock for cash of $4,990 ($0.05 per share).

On November 8, 2012, the Company issued 99,800 shares of common stock for cash of $4,990 ($0.05 per share).

On August 28, 2012, the Company issued 39,800 shares of common stock for $1,990 ($0.05 per share).

On May 14, 2012 the Company issued 199,800 shares of common stock for cash of $9,990 ($0.05 per share).

On June 19, 2012 the Company issued 99,800 shares of common stock for cash of $4,990 ($0.05 per share).

On December 11, 2011, the Company issued 293,766 shares of common stock for cash of $14,688 ($0.05 per share).

For the year ended October 31, 2010, the Company issued 1,000,000 shares of common stock for cash of $15,000 ($0.015 per share).

For the year ended October 31, 2009, the Company issued 3,000,000 shares of common stock for cash of $45,000 ($0.015 per share).

For the year ended October 31, 2008, the Company issued 6,000,000 shares of common stock for cash of $6,000 ($0.001 per share) to its founders.

(D) Subscription Receivable

During the year ended October 31, 2012, the Company sold an aggregate of 200 shares of common stock in exchange for subscriptions receivable totaling $10 ($0.05/share).

In kind contribution of services and interest

For the six months ended April 30, 2013, the officer of the Company contributed services having a fair value of $2,600 (See Note 6).

For the six months ended April 30, 2013, the Company recorded $462 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and 6).

For the year ended October 31, 2012, the officers of the Company contributed services having a fair value of $5,520 (See Note 6).

For the year ended October 31, 2012, the Company recorded $3,212 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and 6).

For the year ended October 31, 2011, the officers of the Company contributed services having a fair value of $6,240(See Note 6).

For the year ended October 31, 2011, the Company recorded $677 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes 3 and 6).

For the year ended October 31, 2010, the officers of the Company contributed services having a fair value of $6,240 (See Note 6).

For the year ended October 31, 2009, the officers of the Company contributed services having a fair value of $6,240 (See Note 6).

For the year ended October 31, 2009, the Company recorded $977 of imputed interest related to stockholder loans payable as an in-kind contribution (See Notes and 6).

For the year ended October 31, 2008, the officers of the Company contributed services having a fair value of $6,240 (See Note 6).

For the period from October 29, 2007 (inception) through October 31, 2007, the CEO and CFO of the Company contributed service having a fair value of $1,340 (See Note 6).

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References+ Details

XML 26 R7.htm IDEA: XBRL DOCUMENT

Condensed Statements of Cash Flows (USD $)	6 Months Ended		66 Months Ended
Condensed Statements of Cash Flows (USD $)	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013
Cash Flows From Operating Activities:
Net Loss	$ (38,139)	$ (39,952)	$ (259,434)
Adjustment to reconcile net loss to net cash used in operations
In kind contribution of services	2,600	3,120	34,620
In-kind contribution of interest	462	1,328	5,329
Changes in operating assets and liabilities:
Increase in accounts payable	8,108	12,821	38,661
Net Cash Used In Operating Activities	(26,969)	(22,683)	(180,824)
Cash Flows From Financing Activities:
Proceeds from notes payable - shareholder	11,202	8,093	93,560
Repayment of notes payable - shareholder	(203)	0	(25,206)
Proceeds from shareholder loans	3,250	4,430	14,294
Repayment of shareholder loans	(3,250)	(5,873)	(14,004)
Proceeds from issuance of common stock	14,970	14,688	112,627
Net Cash Provided by Financing Activities	25,969	21,338	181,271
Net Increase (Decrease) in Cash	(1,000)	(1,345)	447
Cash at Beginning of Period/Year	1,447	2,860	0
Cash at End of Period/Year	447	1,515	447
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0	497
Cash paid for taxes	0	0	0
Supplemental disclosure of non-cash investing and financing activities:
Shares issued in conversion of related party loan	18,665	0	68,644
Stock sold for subscription	$ 0	$ 0	$ 10

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SHAREHOLDER LOANS (Details Textual) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended			66 Months Ended
SHAREHOLDER LOANS (Details Textual) (USD $)	Apr. 15, 2013	Sep. 26, 2012	Apr. 30, 2013	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2009	Apr. 30, 2013
Proceeds from shareholder loans				$ 3,250	$ 4,430	$ 6,111	$ 4,934		$ 14,294
Repayment of shareholder loans				3,250	5,873	9,062	1,692	25,500	14,004
Shareholder loans	291		0	0		291	3,242		0
Debt Conversion, Converted Instrument, Amount	18,665			18,665	0				68,644
Stock Issued During Period, Shares, Conversion of Convertible Securities	331,800	995,580	331,800
Equity Issuance, Per Share Amount	$ 0.05	$ 0.05	$ 0.05			$ 0.05
Due to Related Parties, Current			$ 0	$ 0		$ 7,375			$ 0

XML 29 R15.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)

6 Months Ended

Apr. 30, 2013

Accounting Policies [Abstract]

Organization

(A)

Organization

Use of Estimates

(B)

Use of Estimates

Cash and Cash Equivalents

(C)

Cash and Cash Equivalents

For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.

Property and Equipment, Mining Properties (Exploration Costs)

(D)

Property and Equipment, Mining Properties (Exploration Costs)

Loss Per Share

(E)

Loss Per Share

Income Taxes

(F)

Income Taxes

Business Segments

(G)

Business Segments

The Company operates in one segment and therefore segment information is not presented.

Fair Value of Financial Instruments

(H)

Fair Value of Financial Instruments

Reclassifications

(I)

Reclassifications

Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company’s net loss or cash flows.

Recent Accounting Pronouncements

(J)

Recent Accounting Pronouncements

XML 30 R22.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS (Details Textual) (USD $)	6 Months Ended		12 Months Ended		66 Months Ended	1 Months Ended
SUBSEQUENT EVENTS (Details Textual) (USD $)	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2012	Oct. 31, 2011	Apr. 30, 2013	Apr. 30, 2013 Ceo Of Tropic Spa [Member]	Apr. 30, 2013 Ceo Of Tropic Spa [Member] Separate Loans 1 [Member]	Apr. 30, 2013 Ceo Of Tropic Spa [Member] Separate Loans 2 [Member]
Proceeds from notes payable - shareholder	$ 11,202	$ 8,093	$ 22,481	$ 34,874	$ 93,560	$ 23,912	$ 12,000	$ 11,912

XML 31 R20.htm IDEA: XBRL DOCUMENT

STOCKHOLDERS' DEFICIENCY (Details Textual) (USD $)	0 Months Ended		1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended					66 Months Ended					12 Months Ended				0 Months Ended			1 Months Ended				0 Months Ended	1 Months Ended	12 Months Ended
STOCKHOLDERS' DEFICIENCY (Details Textual) (USD $)	Apr. 15, 2013	Oct. 31, 2007	Sep. 26, 2012	Apr. 30, 2013	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2010	Oct. 31, 2009	Oct. 31, 2008	Apr. 30, 2013	Apr. 17, 2013	Apr. 16, 2013	Aug. 24, 2010	Aug. 23, 2010	Oct. 31, 2012 Common stock	Oct. 31, 2010 Common stock	Oct. 31, 2009 Common stock	Oct. 31, 2012 Officer [Member]	Nov. 08, 2012 Common stock issued for cash	Nov. 08, 2012 Common stock issued for cash Common stock	Dec. 11, 2011 Common stock issued for cash Common stock	Mar. 08, 2013 Common stock issued for cash Common stock	Feb. 15, 2013 Common stock issued for cash Common stock	Dec. 20, 2012 Common stock issued for cash Common stock	Aug. 28, 2012 Common stock issued for cash Common stock	May 14, 2012 Common stock issued for cash Common stock	Jun. 19, 2012 Common stock issued for cash Common stock	Oct. 31, 2010 Common stock issued for cash Common stock	Oct. 31, 2009 Common stock issued for cash Common stock	Oct. 31, 2012 Founder	Oct. 31, 2010 Founder	Oct. 31, 2009 Founder	Oct. 31, 2008 Founder	Oct. 31, 2012 Founder Common stock	Oct. 31, 2010 Founder Common stock	Oct. 31, 2009 Founder Common stock	Oct. 31, 2008 Founder Common stock
Common stock, additional shares authorized													300,000,000	100,000,000	100,000,000	10,000,000
Common stock issued, shares																						99,800	293,766	39,800	60,000	99,800	39,800	199,800	99,800	1,000,000	3,000,000								6,000,000
Common stock issued																	$ 0	$ 0	$ 0			$ 4,990	$ 14,688	$ 1,990	$ 3,000	$ 4,990	$ 1,990	$ 9,990	$ 4,990	$ 15,000	$ 45,000	$ 0	$ 0	$ 0	$ 6,000	$ 0	$ 0	$ 0	$ 6,000
Common stock issued, per share					$ 0.05		$ 0.05	$ 0.05	$ 0.015	$ 0.015	$ 0.001										$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.015	$ 0.015								$ 0.001
In-kind contribution of interest					462	1,328	3,212	677		977		5,329
Fair value of services contributed by chief executive officer and chief financial officer		1,340			2,600		5,720	6,240	6,240	6,240	6,240									5,520
Common Stock, Value, Subscriptions				$ 10	$ 10							$ 10
Equity Issuance, Per Share Amount	$ 0.05		$ 0.05	$ 0.05			$ 0.05
Common Stock Share Sold In Exchange For Subscriptions Receivable							200
Share Price				$ 0.05	$ 0.05							$ 0.05

XML 32 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	6 Months Ended
Document and Entity Information	Apr. 30, 2013	Jun. 19, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Entity Registrant Name	ROCKFORD MINERALS INC /FI
Entity Central Index Key	0000844538
Current Fiscal Year End Date	--10-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock Shares Outstanding		12,264,146

XML 33 R21.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	0 Months Ended		1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended					66 Months Ended
RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	Apr. 15, 2013	Oct. 31, 2007	Sep. 26, 2012	Apr. 30, 2013	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2010	Oct. 31, 2009	Oct. 31, 2008	Apr. 30, 2013
In-kind contribution of interest					$ 462	$ 1,328	$ 3,212	$ 677		$ 977		$ 5,329
Fair value of services contributed by chief executive officer and chief financial officer		1,340			2,600		5,720	6,240	6,240	6,240	6,240
Proceeds from notes payable - shareholder					11,202	8,093	22,481	34,874				93,560
Shares issued to principal shareholder in exchange for note payable	18,665		49,979		18,665		49,979
Shares issued to principal shareholder in exchange for note payable (in shares)	331,800		995,580	331,800
Equity Issuance, Per Share Amount	$ 0.05		$ 0.05	$ 0.05			$ 0.05
Notes payable - shareholder				0	0		7,375					0
Proceeds from shareholder loans					3,250	4,430	6,111	4,934				14,294
Repayment of shareholder loans					3,250	5,873	9,062	1,692		25,500		14,004
Repayment of notes payable - shareholder					203	0						25,206
Cash paid for interest					0	0				497		497
Shareholder loans	291			0	0		291	3,242				0
Chief Executive Officer [Member]
Notes payable - shareholder										6,500	18,503
Repayment of notes payable - shareholder										25,500
Chief Financial Officer [Member]
Repayment of shareholder loans				$ 3,453

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