HQDA Elderly Life Network (HQDA) 10-K/A 5 Oct 17 2017 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2017	Sep. 27, 2017	Dec. 31, 2016
Document And Entity Information
Entity Registrant Name	HARTFORD RETIREMENT NETWORK CORP.
Entity Central Index Key	1,304,730
Document Type	10-K
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 3,555,000
Entity Common Stock, Shares Outstanding		37,555,000
Trading Symbol	HFRN
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Jun. 30, 2016
Current
Cash		$ 2,649
Receivable (Note 7)	50,000
Prepaid expenses	100
Total current assets	50,100	2,649
Current
Accounts payable and accrued liabilities (Notes 4 and 6)	15,887	15,600
Taxes payable (Note 8)		50,000
Total current liabilities	15,887	65,600
Shareholders' deficiency
Capital stock (Note 5) Authorized: 200,000,000 common shares, $0.001 par value, Issued and outstanding: 30 June 2017 – 9,945,000 common shares and 30 June 2016 – 9,925,000 common shares	9,945	9,925
Capital stock (Note 5) preferred shares, $0.001 par value
Additional paid-in capital	1,086,255	1,018,575
Deficit	(1,061,987)	(1,091,451)
Total shareholders' deficiency	34,213	(62,951)
Total liabilities and shareholders' deficiency	$ 50,100	$ 2,649

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2017	Jun. 26, 2017	Jun. 30, 2016
Statement of Financial Position [Abstract]
Capital stock, common shares authorized	200,000,000	75,000,000	200,000,000
Capital stock, common share par value	$ 0.001	$ 0.001	$ 0.001
Capital stock, common shares issued	9,945,000		9,925,000
Capital stock, common shares outstanding	9,945,000		9,925,000
Capital stock preferred shares, authorized	10,000,000	10,000,000	10,000,000
Capital stock preferred shares, par value	$ 0.001	$ 0.001	$ 0.001

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Income Statement [Abstract]
Revenues (Note 7)	$ 50,000
Expenses
Bank charges and interest	276	342	305
Consulting fees		1,568	9,551
Filing and financing fees	12,325	9,644	15,494
Foreign exchange (gain) loss	(1,050)	211	(1,353)
Income tax penalties (Note 8)		50,000
Legal and accounting	15,934	15,092	13,600
Management fees (Notes 6 and 9)	45,000	60,000	60,000
Mineral property exploration expenditure (Note 3)	3,741
Office and miscellaneous	250	221	100
Regulatory fees	12,258	7,500	7,500
Rent (Notes 6 and 9)	2,700	3,600	3,600
Travel	426		7,301
Total operating Expenses	(91,860)	(148,178)	(116,098)
Net loss before other items	(41,860)	(148,178)	(116,098)
Other items
Reversal of income tax penalties (Note 8)	50,000
Write-off of accounts payable (Note 4)	21,324
Net income (loss) for the year	$ 29,464	$ (148,178)	$ (116,098)
Basic and diluted income (loss) per common share	$ 0.003	$ (0.015)	$ (0.012)
Weighted average number of common shares outstanding	9,928,890	9,909,959	9,877,247

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Cash flows used in operating activities
Net income (loss) for the year	$ 29,464	$ (148,178)	$ (116,098)
Non-cash items
Contributions to capital by related party – expenses	47,700	63,600	63,600
Reversal of income tax penalties	(50,000)
Write-off of accounts payable	(21,324)
Changes in operating assets and liabilities
Receivables	(50,000)
Prepaid expenses	(100)
Accounts payable and accrued liabilities	21,611	6,855	(226)
Increase in taxes payable		50,000
Net cash used in operating activities	(22,649)	(27,723)	(52,724)
Cash flows from financing activities
Issuance of common shares for cash	20,000	30,000	45,000
Net cash provided by financing activities	20,000	30,000	45,000
Increase (decrease) in cash	(2,649)	2,277	(7,724)
Cash, beginning of year	2,649	372	8,096
Cash, end of year		$ 2,649	$ 372

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Capital Stock [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated During the Exploration Stage [Member]	Total
Balance at Jun. 30, 2014	$ 9,850	$ 816,450	$ (827,175)	$ (875)
Balance, shares at Jun. 30, 2014	9,850,000
Contributions to capital by related party (Notes 6 and 9)		63,600		63,600
Common shares issued for cash (Note 5)	$ 45	44,955		45,000
Common shares issued for cash (Note 5), shares	45,000
Net loss for the year			(116,098)	(116,098)
Balance at Jun. 30, 2015	$ 9,895	925,005	(943,273)	(8,373)
Balance, shares at Jun. 30, 2015	9,895,000
Contributions to capital by related party (Notes 6 and 9)		63,600		63,600
Common shares issued for cash (Note 5)	$ 30	29,970		30,000
Common shares issued for cash (Note 5), shares	30,000
Net loss for the year			(148,178)	(148,178)
Balance at Jun. 30, 2016	$ 9,925	1,018,575	(1,091,451)	(62,951)
Balance, shares at Jun. 30, 2016	9,925,000
Contributions to capital by related party (Notes 6 and 9)		47,700		47,700
Common shares issued for cash (Note 5)	$ 20	19,980		20,000
Common shares issued for cash (Note 5), shares	20,000
Net loss for the year			29,464	29,464
Balance at Jun. 30, 2017	$ 9,945	$ 1,086,255	$ (1,061,987)	$ 34,213
Balance, shares at Jun. 30, 2017	9,945,000			9,945,000

Nature and Continuance of Opera

Nature and Continuance of Operations	12 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	1. NATURE AND CONTINUANCE OF OPERATIONS Hartford Retirement Network Corp. (formerly Dynamic Gold Corp.) (the “Company”) was incorporated under the laws of the State of Nevada on 21 January 2004. Effective 26 June 2017, the Company changed its name to Hartford Retirement Network Corp. and increased its authorized shares of common stock, par value $0.001 per share from 75,000,000 to 200,000,000 and authorized 10,000,000 preferred stock, par value $0.001 per share, with such rights, preferences and limitations as may be set from time to time by resolution of the Board of Directors (Note 5). These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company was in the business of acquiring and exploring mineral properties. In May 2017, the Company shifted its focus to senior housing and retirement services and products. The Company is devoting all of its present efforts in establishing a new business. The Company’s consolidated financial statements as at 30 June 2017 and for the year then ended have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company reported an income of $29,464 for the year ended 30 June 2017 (30 June 2016 – loss of $148,178, 30 June 2015 – loss of $116,098) and has a working capital of $34,213 at 30 June 2017 (30 June 2016 – deficit of $62,951). Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. Management believes that the Company’s capital resources will not be adequate to continue operating and maintaining its business strategy for the next 12 months. If the Company is unable to raise additional capital in the near future, management expects that the Company will need to curtail operations, seek additional capital on less favorable terms and/or pursue other remedial measures. These consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. At 30 June 2017, the Company had an accumulated deficit of $1,061,987 and cash of $Nil. Although management is currently attempting to implement its new business plan, and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Significant Accounting Policies	2. SIGNIFICANT ACCOUNTING POLICIES The following is a summary of significant accounting policies used in the preparation of these consolidated financial statements. Basis of presentation The consolidated financial statements of the Company have been prepared in accordance with GAAP and are expressed in U.S. dollars. The Company’s fiscal year end is 30 June. Principles of consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Dynamic Gravel Holdings Ltd. (“Dynamic Gravel”), a company incorporated in Alberta, Canada, from the date of its incorporation on 21 November 2007 to the date of its dissolution on 27 April 2017. All inter-company balances and transactions have been eliminated upon consolidation. Cash and cash equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less. Derivative financial instruments The Company has not, to the date of these consolidated financial statements, entered into derivative instruments. Mineral property costs The Company was primarily engaged in the acquisition, exploration and development of mineral properties. Mineral property acquisition costs were initially capitalized as tangible assets when purchased. At the end of each fiscal quarter end, the Company assessed the carrying costs for impairment. If proven and probable reserves were established for a property and it has been determined that a mineral property can be economically developed, costs were to be amortized using the units-of-production method over the estimated life of the probable reserve. Mineral property exploration costs were expensed as incurred. To date, the Company has not established any proven or probable reserves on its mineral properties and incurred only acquisition and exploration costs (Note 3). Estimated future removal and site restoration costs, when determinable were provided over the life of proven reserves on a units-of-production basis. Costs, which include production equipment removal and environmental remediation, were estimated each period by management based on current regulations, actual expenses incurred, and technology and industry standards. Any charge was included in exploration expense or the provision for depletion and depreciation during the period and the actual restoration expenditures were charged to the accumulated provision amounts as incurred. Environmental expenditures The operations of the Company have been, and may in the future, be affected from time to time, in varying degrees, by changes in environmental regulations, including those for future reclamation and site restoration costs. Both the likelihood of new regulations and their overall effect upon the Company vary greatly and are not predictable. The Company’s policy is to meet or, if possible, surpass standards set by relevant legislation, by application of technically proven and economically feasible measures. Environmental expenditures that relate to ongoing environmental and reclamation programs are charged against earnings as incurred or capitalized and amortized depending on their future economic benefits. Estimated future reclamation and site restoration costs, when the ultimate liability is reasonably determinable, are charged against earnings over the estimated remaining life of the related business operation, net of expected recoveries. Revenue recognition Revenue includes service and management fees associated with the operation of senior holiday services. Revenue is recognized when the services are rendered. Income taxes Deferred income taxes are reported for timing differences between items of income or expense reported in the consolidated financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” Basic and diluted net loss per share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share” Segments of an enterprise and related information ASC 280, “Segment Reporting” Start-up expenses The Company has adopted ASC 720-15, “Start-Up Costs” Comprehensive loss ASC 220, “Comprehensive Income” Foreign currency translation The Company’s functional and reporting currency is U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “ Foreign Currency Matters Use of estimates and assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates. Comparative figures Certain comparative figures have been adjusted to conform to the current year’s presentation. Recently issued accounting pronouncements In May 2014, Accounting Standards Update (“ASU”) guidance was issued related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts with customers and also requires expanded disclosures about revenue recognition. The ASU is effective for annual reporting periods beginning after 15 December 2016, including interim periods and is to be retrospectively applied. Early adoption is not permitted. The Company is currently evaluating this guidance and the impact it will have on its Consolidated Financial Statements.

Mineral Property

Mineral Property	12 Months Ended
	Jun. 30, 2017
Extractive Industries [Abstract]
Mineral Property	3. MINERAL PROPERTY During the year ended 30 June 2008, the Company acquired, through its wholly owned subsidiary, a 100% undivided rights, title and interest in and to two gravel claims called the Northern Gravel Claims and Super Mammoth Gravel Claims situated along the Homfray Channel at Lloyd Point on the south coast of British Columbia, Canada for $25,000. The acquisition cost of $25,000 was initially capitalized as a tangible asset. During the year ended 30 June 2008, the Company recorded a write-down of mineral property acquisition costs of $25,000 related to the Super Mammoth Gravel Project. During the year ended 30 June 2017, the Company renewed its Northern Gravel Claims and Super Mammoth Gravel Claims for another year by paying $3,741 (CAD$4,965) (2016: $Nil) (2015: $Nil). On 18 May 2017, the Company sold its Northern Gravel Claims and Super Mammoth Gravel Claims for $1 to the Company’s former officer and a former director to focus its efforts on new business venture in senior retirement services and products in China.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	4. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities are non-interest bearing, unsecured and have settlement dates within one year. During the year ended 30 June 2017, the Company wrote off accounts payable balance in the amount of $2,072 (2016 - $Nil, 2015 - $Nil) related to finance charges that were forgiven by the vendor. During the year ended 30 June 2017, the Company wrote off accounts payable balance in the amount of $19,252 (2016 - $Nil, 2015 - $Nil) related to amounts due to a former officer and former director. Included in accounts payable and accrued liabilities was $3,034 (30 June 2016: $Nil) owing to a director of the Company (Note 6).

Capital Stock

Capital Stock	12 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Capital Stock	5. CAPITAL STOCK Authorized The total authorized capital is 200,000,000 common shares with a par value of $0.001 and 10,000,000 preferred shares with a par value of $0.001. On 26 June 2017, the Company increased the authorized shares of common stock of the Company from 75,000,000 shares to 200,000,000 shares and authorized the issuance of up to 10,000,000 shares of preferred stock, with such rights, preferences and limitations as may be set from time to time by resolution of the Board of Directors (Note 1). Issued and outstanding At 30 June 2017, the total issued and outstanding capital stock is 9,945,000 common shares with a par value of $0.001 per common share (30 June 2016 - 9,925,000). On 20 April 2017, the Company completed a private placement of 20,000 common shares at a price of $1.00 per share for total proceeds of $20,000. On 31 March 2016, the Company completed a private placement of 15,000 common shares at a price of $1.00 per share for total proceeds of $15,000. On 30 September 2015, the Company completed a private placement of 15,000 common shares at a price of $1.00 per share for total proceeds of $15,000. On 5 June 2015, the Company completed a private placement of 10,000 common shares at a price of $1.00 per share for total proceeds of $10,000. On 13 December 2014, the Company completed a private placement of 10,000 common shares at a price of $1.00 per share for total proceeds of $10,000. On 25 August 2014, the Company completed a private placement of 25,000 common shares at a price of $1.00 per share for total proceeds of $25,000.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	6. RELATED PARTY TRANSACTIONS During the year ended 30 June 2017, a former officer and a former director of the Company made contributions to capital for management fees in the amount of $45,000 (2016 – $60,000, 2015 – $60,000) and for rent in the amount of $2,700 (2016 – $3,600, 2015 – $3,600) (Note 9). As at 30 June 2017, the Company owed $3,034 (30 June 2016: $Nil) to a director of the Company. The amount is non-interest bearing, unsecured and due on demand (Note 4).

Service Agreement

Service Agreement	12 Months Ended
	Jun. 30, 2017
Service Agreement
Service Agreement	7. SERVICE AGREEMENT On 11 May 2017, the Company entered into a memorandum of understanding (“MOU”) with Shanghai Qiao Garden International Travel Agency (“Shanghai Travel”), whereby the Company is to provide favorable pricing on hotel rooms in California, USA from 15 May 2017 to 31 May 2018. Shanghai Travel will provide no less than 35 senior tourists per month, 15 days of stay per tourist. The Company will charge Shanghai Travel $80 per tourist per stay as booking fees. Further, the Company will receive a monthly management fees of $2,000. During the year ended 30 June 2017, $50,000 (2016: $Nil, 2015: $Nil) was recorded as revenue from reservation and management fees in the statements of operation and the amount was received subsequent to June 30, 2017. On 25 August, 2017, the Company entered into a Retirement Vacation Service Agreement, which superseded the MOU (Note 11).

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	8. INCOME TAXES The Company has losses carried forward for income tax purposes to 30 June 2017. There are no current or deferred tax expenses for the year ended 30 June 2017 due to the Company’s loss position. The Company has fully reserved for any benefits of these losses. The deferred tax consequences of temporary differences in reporting items for financial statement and income tax purposes are recognized, as appropriate. Realization of the future tax benefits related to the deferred tax assets is dependent on many factors, including the Company’s ability to generate taxable income within the net operating loss carryforward period. Management has considered these factors in reaching its conclusion as to the valuation allowance for financial reporting purposes. The provision for refundable federal income tax consists of the following: For the year ended 30 June 2017 $ For the year ended 30 June 2016 For the year ended 30 June 2015 Deferred tax asset attributable to: Current operations (10,017 ) 50,380 39,473 Contributions to capital by related parties (16,218 ) (21,624 ) (21,624 ) Less: Change in valuation allowance 26,235 (28,756 ) (17,849 ) Net refundable amount - - - The composition of the Company’s deferred tax assets as at 30 June 2017 and 30 June 2016 are as follows: As at 30 June 2017 $ As at 30 June 2016 $ Net income tax operating loss carryforward 1,061,987 1,091,450 Statutory federal income tax rate 34.00 % 34.00 % Contributed rent and services -20,35 % -18.32 % Effective income tax rate 0 % 0 % Deferred tax assets 144,938 171,173 Less: Valuation allowance (144,938 ) (171,173 ) Net deferred tax asset - - The potential income tax benefit of these losses has been offset by a full valuation allowance. As at 30 June 2017, the Company has an unused net operating loss carry-forward balance of approximately $426,287 that is available to offset future taxable income. This unused net operating loss carry-forward balance expires between 2024 and 2037. During the year ended 30 June 2016, the Company received an assessment for penalties of $50,000 from the Internal Revenue Service regarding failure to file certain supplementary forms for the tax years 2007 to 2011. During the year ended 30 June 2017, the penalties were reversed.

Supplemental Disclosures with R

Supplemental Disclosures with Respect to Cash Flows	12 Months Ended
	Jun. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosures with Respect to Cash Flows	9. SUPPLEMENTAL DISCLOSURES WITH RESPECT TO CASH FLOWS For the year ended 30 June 2016 $ For the year 30 June 2015 $ For the year 30 June 2014 $ Cash paid during the period for interest - - - Cash paid during the period for income taxes - - - During the year ended 30 June 2017, an officer and director of the Company made contributions to capital for management fees in the amount of $45,000 (2016 – $60,000, 2015 – $60,000) and for rent in the amount of $2,700 (2016 – $3,600, 2015 – $3,600) (Note 6).

Financial Instruments

Financial Instruments	12 Months Ended
	Jun. 30, 2017
Investments, All Other Investments [Abstract]
Financial Instruments	10. FINANCIAL INSTRUMENTS The carrying value of cash, receivable and accounts payable approximates fair value due to the short-term maturity of these financial instruments. Credit Risk Financial instruments that potentially subject the Company to credit risk consist of cash and accounts receivable. The Company deposits cash with high credit quality financial institutions as determined by rating agencies. The Company is subject to medium risk with respect to its accounts receivable due to potential non repayments from customers. Currency Risk The Company’s functional and reporting currency is the U.S. dollar. Foreign currency transactions are primarily undertaken in Canadian dollars. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. If the Canadian dollar had weakened (strengthened) against the U.S. dollar, with all other variables held constant, by 100 basis points (1%) at year end, the impact on net loss and other comprehensive loss would have been insignificant. Interest Rate Risk The Company has cash balances and no interest-bearing debt. It is management’s opinion that the Company is not exposed to significant interest risk arising from these financial instruments. Liquidity Risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with its financial liabilities. The Company is reliant upon a related party and private placements as its sources of cash. The Company has received financing from a related party and private placements in the past; however, there is no assurance that it will be able to do so in the future.

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	11. SUBSEQUENT EVENTS 1) Between 1 July 2017 and 28 August 2017, the Company issued 27,610,000 shares of its common stock for gross proceeds of $1,380,500. As at audit report date, $50,000 has been received by the Company. 2) On 25 August 2017, the Company entered into a Retirement Vacation Services Agreement with Shanghai Travel. The Company will provide retirement vacation services to Shanghai Travel from 15 may 2017 to 31 May 2018. The agreement can be renewed automatically on an annual basis. Shanghai Travel will provide at least 300 retirement vacation clients annually, for a minimum total hotel stay of 3,000 nights. The Company will be charging Shanghai Travel $80 per client per hotel stay and $2,000 monthly management fees (Note 7).

Significant Accounting Polici18

Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation The consolidated financial statements of the Company have been prepared in accordance with GAAP and are expressed in U.S. dollars. The Company’s fiscal year end is 30 June.
Principles of Consolidation	Principles of consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Dynamic Gravel Holdings Ltd. (“Dynamic Gravel”), a company incorporated in Alberta, Canada, from the date of its incorporation on 21 November 2007 to the date of its dissolution on 27 April 2017. All inter-company balances and transactions have been eliminated upon consolidation.
Cash and Cash Equivalents	Cash and cash equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less.
Derivative Financial Instruments	Derivative financial instruments The Company has not, to the date of these consolidated financial statements, entered into derivative instruments.
Mineral Property Costs	Mineral property costs The Company was primarily engaged in the acquisition, exploration and development of mineral properties. Mineral property acquisition costs were initially capitalized as tangible assets when purchased. At the end of each fiscal quarter end, the Company assessed the carrying costs for impairment. If proven and probable reserves were established for a property and it has been determined that a mineral property can be economically developed, costs were to be amortized using the units-of-production method over the estimated life of the probable reserve. Mineral property exploration costs were expensed as incurred. To date, the Company has not established any proven or probable reserves on its mineral properties and incurred only acquisition and exploration costs (Note 3). Estimated future removal and site restoration costs, when determinable were provided over the life of proven reserves on a units-of-production basis. Costs, which include production equipment removal and environmental remediation, were estimated each period by management based on current regulations, actual expenses incurred, and technology and industry standards. Any charge was included in exploration expense or the provision for depletion and depreciation during the period and the actual restoration expenditures were charged to the accumulated provision amounts as incurred.
Environmental Expenditures	Environmental expenditures The operations of the Company have been, and may in the future, be affected from time to time, in varying degrees, by changes in environmental regulations, including those for future reclamation and site restoration costs. Both the likelihood of new regulations and their overall effect upon the Company vary greatly and are not predictable. The Company’s policy is to meet or, if possible, surpass standards set by relevant legislation, by application of technically proven and economically feasible measures. Environmental expenditures that relate to ongoing environmental and reclamation programs are charged against earnings as incurred or capitalized and amortized depending on their future economic benefits. Estimated future reclamation and site restoration costs, when the ultimate liability is reasonably determinable, are charged against earnings over the estimated remaining life of the related business operation, net of expected recoveries.
Revenue Recognition	Revenue recognition Revenue includes service and management fees associated with the operation of senior holiday services. Revenue is recognized when the services are rendered.
Income Taxes	Income taxes Deferred income taxes are reported for timing differences between items of income or expense reported in the consolidated financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes”
Basic and Diluted Net Loss Per Share	Basic and diluted net loss per share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”
Segments of an Enterprise and Related Information	Segments of an enterprise and related information ASC 280, “Segment Reporting”
Start-up Expenses	Start-up expenses The Company has adopted ASC 720-15, “Start-Up Costs”
Comprehensive Loss	Comprehensive loss ASC 220, “Comprehensive Income”
Foreign Currency Translation	Foreign currency translation The Company’s functional and reporting currency is U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “ Foreign Currency Matters
Use of Estimates and Assumptions	Use of estimates and assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates.
Comparative Figures	Comparative figures Certain comparative figures have been adjusted to conform to the current year’s presentation.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements In May 2014, Accounting Standards Update (“ASU”) guidance was issued related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts with customers and also requires expanded disclosures about revenue recognition. The ASU is effective for annual reporting periods beginning after 15 December 2016, including interim periods and is to be retrospectively applied. Early adoption is not permitted. The Company is currently evaluating this guidance and the impact it will have on its Consolidated Financial Statements.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision	The provision for refundable federal income tax consists of the following: For the year ended 30 June 2017 $ For the year ended 30 June 2016 For the year ended 30 June 2015 Deferred tax asset attributable to: Current operations (10,017 ) 50,380 39,473 Contributions to capital by related parties (16,218 ) (21,624 ) (21,624 ) Less: Change in valuation allowance 26,235 (28,756 ) (17,849 ) Net refundable amount - - -
Schedule of Deferred Tax Assets	The composition of the Company’s deferred tax assets as at 30 June 2017 and 30 June 2016 are as follows: As at 30 June 2017 $ As at 30 June 2016 $ Net income tax operating loss carryforward 1,061,987 1,091,450 Statutory federal income tax rate 34.00 % 34.00 % Contributed rent and services -20,35 % -18.32 % Effective income tax rate 0 % 0 % Deferred tax assets 144,938 171,173 Less: Valuation allowance (144,938 ) (171,173 ) Net deferred tax asset - -

Supplemental Disclosures with20

Supplemental Disclosures with Respect to Cash Flows (Tables)	12 Months Ended
	Jun. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	For the year ended 30 June 2016 $ For the year 30 June 2015 $ For the year 30 June 2014 $ Cash paid during the period for interest - - - Cash paid during the period for income taxes - - -

Nature and Continuance of Ope21

Nature and Continuance of Operations (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Jun. 26, 2017
Common stock, par value per share	$ 0.001	$ 0.001		$ 0.001
Common stock shares authorized	200,000,000	200,000,000		75,000,000
Preferred stock, shares authorized	10,000,000	10,000,000		10,000,000
Preferred stock, par value	$ 0.001	$ 0.001		$ 0.001
Net income (loss) for the year	$ 29,464	$ (148,178)	$ (116,098)
Working capital deficit	34,213	62,951
Accumulated deficit	$ 1,061,987	$ 1,091,451
Maximum [Member]
Common stock shares authorized				200,000,000
Preferred stock, shares authorized				10,000,000

Mineral Property (Details Narra

Mineral Property (Details Narrative)	May 18, 2017USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2017CAD	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2008USD ($)Integer
Mineral property exploration expenditure		$ 3,741
CAD [Member]
Mineral property exploration expenditure | CAD			CAD 4,965
Super Mammoth Gravel Project [Member]
Percentage of undivided rights acquired in exploration properties						100.00%
Number of exploration properties acquired | Integer						2
Acquisition costs for unproven mineral properties						$ 25,000
Write-down of mineral property acquisition costs related to project						25,000
Proceeds from sale of mineral property	$ 1
Northern Gravel Claims and Super Mammoth Gravel Claims [Member]
Acquisition costs for unproven mineral properties						$ 25,000

Accounts Payable and Accrued 23

Accounts Payable and Accrued Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Write-off of accounts payable related to finance charges	$ 21,324
Accounts payable and accrued liabilities	15,887	15,600
Vendor [Member]
Write-off of accounts payable related to finance charges	2,072
Former officer and Former Director [Member]
Write-off of accounts payable related to finance charges	19,252
Director [Member]
Accounts payable and accrued liabilities	$ 3,034

Capital Stock (Details Narrativ

Capital Stock (Details Narrative) - USD ($)	Apr. 20, 2017	Mar. 31, 2016	Sep. 30, 2015	Jun. 05, 2015	Dec. 13, 2014	Aug. 25, 2014	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Jun. 26, 2017
Common stock, shares authorized							200,000,000	200,000,000		75,000,000
Common stock, par value per share							$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized							10,000,000	10,000,000		10,000,000
Preferred stock, par value							$ 0.001	$ 0.001		$ 0.001
Capital stock, shares issued							9,945,000	9,925,000
Capital stock, shares outstanding							9,945,000	9,925,000
Common shares issued for cash, shares	20,000	15,000	15,000	10,000	10,000	25,000
Common shares issued for cash	$ 20,000	$ 15,000	$ 15,000	$ 10,000	$ 10,000	$ 25,000	$ 20,000	$ 30,000	$ 45,000
Common shares issued for cash, price per share	$ 1	$ 1	$ 1	$ 1	$ 1	$ 1
Maximum [Member]
Common stock, shares authorized										200,000,000
Preferred stock, shares authorized										10,000,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Management fees	$ 45,000	$ 60,000	$ 60,000
Rent	2,700	3,600	$ 3,600
Director [Member]
Amount owed to related party	$ 3,034

Service Agreement (Details Narr

Service Agreement (Details Narrative) - USD ($)	May 11, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Service Agreement
Booking fees	$ 80
Management fees	$ 2,000
Revenue from reservation and management fees		$ 50,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Net operating loss carry-forward balance	$ 426,287
Reversal of income tax penalties	$ 50,000
Earliest Tax Year [Member]
Operating loss carry-forward expiration date	Dec. 31, 2024
Latest Tax Year [Member]
Operating loss carry-forward expiration date	Dec. 31, 2037

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Provision (Details) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Current operations	$ (10,017)	$ 50,380	$ 39,473
Contributions to capital by related parties	(16,218)	(21,624)	(21,624)
Less: Change in valuation allowance	26,235	(28,756)	(17,849)
Net refundable amount

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Net income tax operating loss carryforward	$ 1,061,987	$ 1,091,450
Statutory federal income tax rate	34.00%	34.00%
Contributed rent and services	(20.35%)	(18.32%)
Effective income tax rate	0.00%	0.00%
Deferred tax assets	$ 144,938	$ 171,173
Less: Valuation allowance	(144,938)	(171,173)
Net deferred tax asset

Supplemental Disclosures with30

Supplemental Disclosures with Respect to Cash Flows (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Management fees	$ 45,000	$ 60,000	$ 60,000
Rent	$ 2,700	$ 3,600	$ 3,600

Supplemental Disclosures with31

Supplemental Disclosures with Respect to Cash Flows - Schedule of Supplemental Cash Flow Information (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Supplemental Cash Flow Elements [Abstract]
Cash paid during the period for interest
Cash paid during the period for income taxes

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Aug. 25, 2017	May 11, 2017	Apr. 20, 2017	Mar. 31, 2016	Sep. 30, 2015	Jun. 05, 2015	Dec. 13, 2014	Aug. 25, 2014	Aug. 28, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
Number of common stock shares issued, shares			20,000	15,000	15,000	10,000	10,000	25,000
Proceeds from issuance of common stock										$ 20,000	$ 30,000	$ 45,000
Booking fees		$ 80
Management fees		$ 2,000
Subsequent Event [Member]
Number of common stock shares issued, shares									27,610,000
Proceeds from issuance of common stock gross									$ 1,380,500
Proceeds from issuance of common stock									$ 50,000
Booking fees	$ 80
Management fees	$ 2,000