VNUE (VNUE) 10-K 15 Sep 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	31-May-14	Sep. 12, 2014	Nov. 30, 2013
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-May-14	'	'
Trading Symbol	'tgri	'	'
Entity Registrant Name	'Tierra Grande Resources Inc.	'	'
Entity Central Index Key	'0001376804	'	'
Current Fiscal Year End Date	'--05-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	107,019,712	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well Known Seasoned Issuer	'No	'	'
Entity Public Float	'	'	$353,899
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'FY	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	31-May-14	31-May-13
Current Assets	'	'
Cash	$33,106	$39,983
Subscriptions receivable	50,000	0
Total Current Assets	83,106	39,983
Property and Equipment, net accumulated depreciation of $nil and $3,585, respectively	0	1,651
Website Development Costs, net accumulated amortization of $nil	0	5,500
Total Assets	83,106	47,134
Current Liabilities	'	'
Accounts payable	27,997	3,583
Total Liabilities	27,997	3,583
Stockholders' Equity	'	'
Preferred Stock, 20,000,000 shares authorized, $0.0001 par value, None issued and outstanding	0	0
Common Stock, 500,000,000 shares authorized, $0.0001 par value 100,769,712 shares and 78,269,712 shares issued and outstanding, respectively	10,077	7,877
Additional Paid-in Capital	9,270,028	9,052,228
Accumulated deficit	-9,224,996	-9,016,554
Total Stockholders' Equity	55,109	43,551
Total Liabilities and Stockholders' Equity	$83,106	$47,134

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets [Parenthetical] (USD $)	31-May-14	31-May-13
Property and Equipment, net accumulated depreciation (in dollars)	$0	$3,585
Website Development Costs, net amortization	$0	$0
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, par value (in dollars per share)	$0.00	$0.00
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, par value (in dollars per share)	$0.00	$0.00
Common Stock, shares issued	100,769,712	78,269,712
Common Stock, shares outstanding	100,769,712	78,269,712

Consolidated_Statements_of_Exp

Consolidated Statements of Expenses (USD $)	12 Months Ended
	31-May-14	31-May-13
Expenses	'	'
General and administrative	$35,567	$333,780
Exploration mineral property costs	65,009	10,911
Professional fees	101,727	43,393
Impairment of property and equipment	639	0
Impairment of website development costs	5,500	0
Total Expenses	-208,442	-388,084
Net Loss	($208,442)	($388,084)
Net Loss Per Share - Basic and Diluted	$0	$0
Weighted Average Shares Outstanding	89,156,000	78,393,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	31-May-14	31-May-13
Operating Activities	'	'
Net loss	($208,442)	($388,084)
Adjustments to reconcile net loss to net cash used in operating activities	'	'
Depreciation	1,012	1,692
Impairment of property and equipment	639	0
Impairment of website development costs	5,500	0
Stock-based compensation	0	45,833
Bad debt expense	0	63,344
Changes in operating assets and liabilities	'	'
Accounts payable and accrued liabilities	24,414	-106,981
Other receivables	0	451
Prepaid expenses and other current assets	0	10,000
Due to related parties	0	-2,778
Net Cash Used in Operating Activities	-176,877	-376,523
Investing Activities	'	'
Acquisition of property and equipment	0	-1,273
Website development costs	0	-5,500
Net Cash Used in Investing Activities	0	-6,773
Financing Activities	'	'
Advances to related party receivable	0	-63,344
Proceeds from related party receivable	0	10,000
Proceeds from the issuance of common stock	170,000	0
Proceeds from common stock subscription receivable	0	30,000
Net Cash Provided by (Used in) Financing Activities	170,000	-23,344
Decrease In Cash	-6,877	-406,640
Cash - Beginning of Year	39,983	446,623
Cash - End of Year	33,106	39,983
Non-Cash Investing and Financing Activities:	'	'
Subscription receivable	50,000	0
Common stock issued for prior period accrued services	0	240,625
Supplemental Disclosures:	'	'
Interest paid	0	0
Income tax paid	$0	$0

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders Equity (Deficit) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated During the Exploration Stage [Member]	Total
Beginning Balance at May. 31, 2012	$7,602	$8,766,045	($8,628,470)	$145,177
Beginning Balance (Shares) at May. 31, 2012	76,019,712	'	'	'
July 20, 2012 - issuance of common shares for prior accrued services at $0.105 per share	229	240,396	'	240,625
July 20, 2012 - issuance of common shares for prior accrued services at $0.105 per share (Shares)	2,291,667	'	'	'
July 20, 2012- issuance of common shares for services $0.10 per share	46	45,787	'	45,833
July 20, 2012- issuance of common shares for services $0.10 per share (Shares)	458,333	'	'	'
Net loss for the year	'	'	-388,084	-388,084
Ending Balance at May. 31, 2013	7,877	9,052,228	-9,016,554	43,551
Ending Balance (Shares) at May. 31, 2013	78,769,712	'	'	'
Subscription receivable issuance of common shares at $0.10 per share	500	49,500	'	50,000
Subscription receivable issuance of common shares at $0.10 per share (Shares)	5,000,000	'	'	'
May 16, 2014 - issuance of common shares for cash proceeds of $0.01 per share	1,700	168,600	'	170,000
May 16, 2014 - issuance of common shares for cash proceeds of $0.01 per share (Shares)	17,000,000	'	'	'
Net loss for the year	'	'	-208,442	-208,442
Ending Balance at May. 31, 2014	$10,077	$9,270,028	($9,224,996)	$55,109
Ending Balance (Shares) at May. 31, 2014	100,769,712	'	'	'

Nature_of_Operations_and_Conti

Nature of Operations and Continuance of Business	12 Months Ended
	31-May-14
Nature of Operations and Continuance of Business [Text Block]	'
	1	Nature of Operations and Continuance of Business
	The Company was incorporated in the State of Nevada on April 4, 2006. The Company’s principal business is the acquisition and exploration of mineral properties. Effective April 10, 2013, the Company changed its name from Buckingham Exploration Inc. to Tierra Grande Resources Inc. On August 9, 2010, the Company incorporated 0887717 B.C. Ltd., a wholly-owned subsidiary in British Columbia, Canada. On February 28, 2013, the Company acquired a 100% interest in Tierra Grande Resources, S.A.C. (“Tierra”), a company incorporated in Peru, in consideration for $10.

Going_Concern

Going Concern	12 Months Ended
	31-May-14
Going Concern [Text Block]	'
	2	Going Concern
	These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated revenues since inception and has not paid any dividends and is unlikely to pay dividends or generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. As at May 31, 2014, the Company has nominal working capital and an accumulated deficit. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
	As at May 31, 2014, the Company had $33,106 cash in the bank. The Company requires a minimum of $200,000 to proceed with their plan of operations over the next twelve months. If they achieve less than the full amount of financing that they require they will scale back planned exploration activities and day to day operations in order to reduce exploration expenses and general and administrative expenses to a level appropriate to the financial resources available. There can be no assurance that the Company will be able to raise sufficient funds to pay the expected operating expenses for the next twelve months.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	31-May-14
Summary of Significant Accounting Policies [Text Block]	'
	3	Summary of Significant Accounting Policies
		(a)	Principles of consolidation
	The consolidated financial statements include the accounts of Tierra Grande Resources Inc. and its wholly owned subsidiaries, 0887717 BC Ltd. and Tierra Grande Resources SAC. Equity investments in which we exercise significant influence, but do not control and are not the primary beneficiary, are accounted for using the equity method of accounting. Investments in which we do not exercise significant influence over the investee are accounted for using the cost method of accounting. Intercompany balances and transactions are eliminated upon consolidation.
		(b)	Use of Estimates
	The preparation of these financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to long lived assets, stock-based compensation expense, and deferred income tax asset allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
		(c)	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
		(d)	Property and Equipment
	Property and equipment comprised of computer is recorded at cost and amortized over 3 years using the straight line method.
		(e)	Basic and Diluted Net Earnings (Loss) Per Share
	The Company computes net earnings (loss) per share in accordance with ASC 260, Earnings per Share which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. A total of nil (2013 – 25,000,000) outstanding warrants have been excluded from the years ended May 31, 2014 and 2013 as they would be anti-dilutive.
		(f)	Comprehensive Loss
	ASC 220, Comprehensive Income establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at May 31, 2014 and 2013 the Company has no items that represent a comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.
		(g)	Mineral Property Costs
	The Company since its inception on April 4, 2006 has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of mining properties. Mineral property exploration costs are expensed as incurred. Mineral property acquisition costs are initially capitalized. The Company assesses the carrying costs for impairment under ASC 360, Property, Plant, and Equipment at each fiscal quarter end. When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs then incurred to develop such property, are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserve. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to operations.
		(h)	Asset Retirement Obligations
	The Company records the fair value of an asset retirement obligation as a liability for closure and removal costs associated with the legal obligations upon retirement or removal of any tangible long-lived assets that result from the acquisition, construction, development and/or normal use of assets in accordance with ASC 440 Asset Retirement and Environmental Obligations . The initial recognition of any liability will be capitalized as part of the asset cost and depreciated over its estimated useful life. As at May 31, 2014 and 2013, the Company has not incurred any asset retirement obligations.
		(i)	Long-Lived Assets
	In accordance with ASC 360, Property Plant and Equipment, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
		(j)	Financial Instruments
	ASC 820, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 825 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash and accounts payable.
	Pursuant to ASC 820, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
		(k)	Income Taxes
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes as of its inception. Pursuant to ASC 740 the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
		(l)	Stock-Based Compensation
	The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation , and ASC 505, Equity based payments to non employees , using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.
		(m)	Foreign Currency Translation
	The Company’s functional and reporting currency is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated in accordance with ASC 740 Foreign Currency Translation Matters , using the exchange rate prevailing at the balance sheet date. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in the determination of income. Foreign currency transactions are primarily undertaken in Canadian dollars. The Company has not, to the date of these financials statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
		(n)	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
	The Company has limited operations. During the year ended May 31, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this Update allows the Company to remove the inception-to-date information and all references to exploration stage.
		(o)	Reclassification
	Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation.

Property_and_Equipment

Property and Equipment	12 Months Ended
	31-May-14
Property and Equipment [Text Block]	'
	4	Property and Equipment
						Net Book	Net Book Value
				Accumulated		Value May 31,	May 31,
			Cost	Amortization	Impairment	2014	2013
			$	$	$	$	$
		Computer	5,236	4,597	639	–	1,651
	Depreciation expense totaled $1,012 and $1,692 for the years ended May 31, 2014, and 2013, respectively. During the year ended May 31, 2014, the Company disposed of its computer equipment and recognized an impairment loss of $639.

Related_Party_Transactions_and

Related Party Transactions and Balances	12 Months Ended
	31-May-14
Related Party Transactions and Balances [Text Block]	'
	5	Related Party Transactions and Balances
		a)	The Company recognized bad debt of $63,344 because as of May 31, 2013, the Company was not certain of recoverability of the other receivable due from the former Chairman of the Company.
		b)	During the year ended May 31, 2014, the Company paid its former Chairman management fees in the amount of $nil (2013 - $32,000).
		c)	On July 20, 2012, the Company issued an aggregate of 2,750,000 shares of common stock with a fair value of $286,458 to certain directors, officers and employees as compensation for services rendered from January 1, 2012 through June 30, 2012. See Footnote 7 for common stock.

Common_Stock

Common Stock	12 Months Ended
	31-May-14
Common Stock [Text Block]	'
	6	Common Stock
	Common stock issued during the year ended May 31, 2014:
		a)	During the year ended May 31, 2014, the Company issued 17,000,000 shares of common stock at $0.01 per share for proceeds of $170,000 under a private placement.
		b)	On May 16, 2014, the Company issued 5,000,000 shares of common stock at $0.01 per share. At May 31, 2014, subscriptions proceeds of $50,000 have not been received and have been included in subscriptions receivable on the balance sheet.
	Common stock issued during the year ended May 31, 2013:
		a)	On July 20, 2012, the Company issued an aggregate of 2,750,000 shares of common stock with a fair value of $286,458 to certain directors, officers and employees as compensation for services rendered from January 1, 2012 through June 30, 2012. The Company recognized expense of $240,625 for the period from January 1, 2012 through May 31, 2012 during prior year while the remaining $45,833 was expensed during the year ended May 31, 2013.
		b)	On March 1, 2013, the Company approved an increase in its number of authorized shares of common stock from 300,000,000 shares to 500,000,000 shares.

Share_Purchase_Warrants

Share Purchase Warrants	12 Months Ended
	31-May-14
Share Purchase Warrants [Text Block]	'
	7	Share Purchase Warrants
	A summary of the changes in the Company’s common share purchase warrants is presented below:
						Weighted Average
			Warrants			Exercise Price
		Outstanding at May 31, 2012	25,000,000		$	0.1
		Granted	-
		Exercised	-
		Expired	-
		Outstanding at May 31, 2013	25,000,000		$	0.1
		Expired	(25,000,000	)	$	0.1
		Outstanding at May 31, 2014	–			–

Stock_Options

Stock Options	12 Months Ended
	31-May-14
Stock Options [Text Block]	'
	8	Stock Options
	On March 1, 2013, the Company approved a 2012 Stock Incentive Plan. The plan allows the Company to grant stock options; restricted stock rights; restricted stock; performance shares; performance share units; and stock appreciation rights to employees, officers, directors and consultants. The total number of shares subject to all awards under the plan is 15,000,000 shares of common stock. At May 31, 2014 and 2013, the Company has no stock options outstanding.

Commitments

Commitments	12 Months Ended
	31-May-14
Commitments [Text Block]	'
	9	Commitments
	On January 13, 2012, the Company entered into a Strategic Alliance Agreement with Mining Plus (Pty) Ltd. (“Mining Plus”), pursuant to which the Company and Mining Plus agreed to cooperate in respect of project generation and review and the development of projects once identified, as well as consider how best to exploit common interests and derive the potential benefits arising from such common interests.
	The Company leased premises, at the rate of $476 per month, located at Suite 418-831 Royal Gorge Blvd, Canon City, Colorado 81212, from where the Company oversaw its business activities. This agreement was effectively terminated in February 2013 and the Company now oversees its business activities from a location in Vancouver, Canada currently at no cost.
	The Company pays $175 per year to a corporation in Nevada for acting as its resident agent in Nevada.

Income_Taxes

Income Taxes	12 Months Ended
	31-May-14
Income Taxes [Text Block]	'
	10	Income Taxes
	The Company has a net operating loss carryforward of $3,992,100 available to offset taxable income in future years which commence expiring in fiscal 2029. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.
	The Company is subject to United States federal and state income taxes at an approximate rate of 35%. The reconciliation of recovery for income taxes at the United States federal statutory rate compared to the Company’s income tax recovery reported is as follows:
			May 31,		May 31,
			2014		2013
			$		$
		Income tax recovery at statutory rate	(72,955	)	(135,829	)
		Non-deductible expenses	2,149		16,042
		Change in valuation allowance	70,806		119,787
		Provision for income taxes	–		–
	The significant components of deferred income tax assets and liabilities at May 31, 2014, and 2013, are as follows:
			May 31,		May 31,
			2014		2013
			$		$
		Net operating loss carryforward	1,397,240		1,326,430
		Valuation allowance	(1,397,240	)	(1,326,430	)
		Net deferred income tax asset	–		–

Subsequent_Events

Subsequent Events	12 Months Ended
	31-May-14
Subsequent Events [Text Block]	'
	11	Subsequent Events
	On August 27, 2014, the Company completed a private placement of 2,000,000 shares of common stock at a price of $0.01 per share to a director. The funds are used for working capital.
	On August 31, 2014, the Company issued an issued an aggregate of 4,250,000 shares of common stock to certain directors, officers and employees that the Company had previously agreed to issue upon their agreeing to act as directors, officers or employees of the Company.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	31-May-14
Principles of consolidation [Policy Text Block]	'
		(a)	Principles of consolidation
	The consolidated financial statements include the accounts of Tierra Grande Resources Inc. and its wholly owned subsidiaries, 0887717 BC Ltd. and Tierra Grande Resources SAC. Equity investments in which we exercise significant influence, but do not control and are not the primary beneficiary, are accounted for using the equity method of accounting. Investments in which we do not exercise significant influence over the investee are accounted for using the cost method of accounting. Intercompany balances and transactions are eliminated upon consolidation.
Use of Estimates [Policy Text Block]	'
		(b)	Use of Estimates
	The preparation of these financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to long lived assets, stock-based compensation expense, and deferred income tax asset allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents [Policy Text Block]	'
		(c)	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Property and Equipment [Policy Text Block]	'
		(d)	Property and Equipment
	Property and equipment comprised of computer is recorded at cost and amortized over 3 years using the straight line method.
Basic and Diluted Net Earnings (Loss) Per Share [Policy Text Block]	'
		(e)	Basic and Diluted Net Earnings (Loss) Per Share
	The Company computes net earnings (loss) per share in accordance with ASC 260, Earnings per Share which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. A total of nil (2013 – 25,000,000) outstanding warrants have been excluded from the years ended May 31, 2014 and 2013 as they would be anti-dilutive.
Comprehensive Loss [Policy Text Block]	'
		(f)	Comprehensive Loss
	ASC 220, Comprehensive Income establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at May 31, 2014 and 2013 the Company has no items that represent a comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.
Mineral Property Costs [Policy Text Block]	'
		(g)	Mineral Property Costs
	The Company since its inception on April 4, 2006 has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of mining properties. Mineral property exploration costs are expensed as incurred. Mineral property acquisition costs are initially capitalized. The Company assesses the carrying costs for impairment under ASC 360, Property, Plant, and Equipment at each fiscal quarter end. When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs then incurred to develop such property, are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserve. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to operations.
Asset Retirement Obligations [Policy Text Block]	'
		(h)	Asset Retirement Obligations
	The Company records the fair value of an asset retirement obligation as a liability for closure and removal costs associated with the legal obligations upon retirement or removal of any tangible long-lived assets that result from the acquisition, construction, development and/or normal use of assets in accordance with ASC 440 Asset Retirement and Environmental Obligations . The initial recognition of any liability will be capitalized as part of the asset cost and depreciated over its estimated useful life. As at May 31, 2014 and 2013, the Company has not incurred any asset retirement obligations.
Long-Lived Assets [Policy Text Block]	'
		(i)	Long-Lived Assets
	In accordance with ASC 360, Property Plant and Equipment, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
Financial Instruments [Policy Text Block]	'
		(j)	Financial Instruments
	ASC 820, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 825 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash and accounts payable.
	Pursuant to ASC 820, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Income Taxes [Policy Text Block]	'
		(k)	Income Taxes
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes as of its inception. Pursuant to ASC 740 the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
Stock-Based Compensation [Policy Text Block]	'
		(l)	Stock-Based Compensation
	The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation , and ASC 505, Equity based payments to non employees , using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.
Foreign Currency Translation [Policy Text Block]	'
		(m)	Foreign Currency Translation
	The Company’s functional and reporting currency is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated in accordance with ASC 740 Foreign Currency Translation Matters , using the exchange rate prevailing at the balance sheet date. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in the determination of income. Foreign currency transactions are primarily undertaken in Canadian dollars. The Company has not, to the date of these financials statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
Recent Accounting Pronouncements [Policy Text Block]	'
		(n)	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
	The Company has limited operations. During the year ended May 31, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this Update allows the Company to remove the inception-to-date information and all references to exploration stage.
Reclassification [Policy Text Block]	'
		(o)	Reclassification
	Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation.

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	31-May-14
Schedule of Property and Equipment [Table Text Block]	'
						Net Book	Net Book Value
				Accumulated		Value May 31,	May 31,
			Cost	Amortization	Impairment	2014	2013
			$	$	$	$	$
		Computer	5,236	4,597	639	–	1,651

Share_Purchase_Warrants_Tables

Share Purchase Warrants (Tables)	12 Months Ended
	31-May-14
Schedule of Stockholders' Equity Note, Warrants or Rights, Activity [Table Text Block]	'
						Weighted Average
			Warrants			Exercise Price
		Outstanding at May 31, 2012	25,000,000		$	0.1
		Granted	-
		Exercised	-
		Expired	-
		Outstanding at May 31, 2013	25,000,000		$	0.1
		Expired	(25,000,000	)	$	0.1
		Outstanding at May 31, 2014	–			–

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	31-May-14
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
			May 31,		May 31,
			2014		2013
			$		$
		Income tax recovery at statutory rate	(72,955	)	(135,829	)
		Non-deductible expenses	2,149		16,042
		Change in valuation allowance	70,806		119,787
		Provision for income taxes	–		–
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
			May 31,		May 31,
			2014		2013
			$		$
		Net operating loss carryforward	1,397,240		1,326,430
		Valuation allowance	(1,397,240	)	(1,326,430	)
		Net deferred income tax asset	–		–

Nature_of_Operations_and_Conti1

Nature of Operations and Continuance of Business (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Nature Of Operations And Continuance Of Business 1	100.00%
Nature Of Operations And Continuance Of Business 2	$10

Going_Concern_Narrative_Detail

Going Concern (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Going Concern 1	$33,106
Going Concern 2	$200,000

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	31-May-14
	Y
Summary Of Significant Accounting Policies 1	3
Summary Of Significant Accounting Policies 2	0
Summary Of Significant Accounting Policies 3	25,000,000

Property_and_Equipment_Narrati

Property and Equipment (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Property And Equipment 1	$1,012
Property And Equipment 2	1,692
Property And Equipment 3	$639

Related_Party_Transactions_and1

Related Party Transactions and Balances (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Related Party Transactions And Balances 1	$63,344
Related Party Transactions And Balances 2	0
Related Party Transactions And Balances 3	32,000
Related Party Transactions And Balances 4	2,750,000
Related Party Transactions And Balances 5	$286,458

Common_Stock_Narrative_Details

Common Stock (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Common Stock 1	17,000,000
Common Stock 2	$0.01
Common Stock 3	$170,000
Common Stock 4	5,000,000
Common Stock 5	$0.01
Common Stock 6	50,000
Common Stock 7	2,750,000
Common Stock 8	286,458
Common Stock 9	240,625
Common Stock 10	$45,833
Common Stock 11	300,000,000
Common Stock 12	500,000,000

Stock_Options_Narrative_Detail

Stock Options (Narrative) (Details)	12 Months Ended
	31-May-14
Stock Options 1	15,000,000

Commitments_Narrative_Details

Commitments (Narrative) (Details)	12 Months Ended
	31-May-14
Commitments 1	476
Commitments 2	175

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Income Taxes 1	$3,992,100
Income Taxes 2	35.00%

Subsequent_Events_Narrative_De

Subsequent Events (Narrative) (Details) (USD $)	12 Months Ended
	31-May-14
Subsequent Events 1	2,000,000
Subsequent Events 2	$0.01
Subsequent Events 3	4,250,000

Schedule_of_Property_and_Equip

Schedule of Property and Equipment (Details) (USD $)	12 Months Ended
	31-May-14
Property And Equipment Schedule Of Property And Equipment 1	$5,236
Property And Equipment Schedule Of Property And Equipment 2	4,597
Property And Equipment Schedule Of Property And Equipment 3	639
Property And Equipment Schedule Of Property And Equipment 4	0
Property And Equipment Schedule Of Property And Equipment 5	$1,651

Schedule_of_Stockholders_Equit

Schedule of Stockholders' Equity Note, Warrants or Rights, Activity (Details) (USD $)	12 Months Ended
	31-May-14
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 1	$25,000,000
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 2	0.1
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 3	0
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 4	0
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 5	0
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 6	25,000,000
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 7	0.1
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 8	-25,000,000
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 9	0.1
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 10	0
Share Purchase Warrants Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 11	$0

Schedule_of_Components_of_Inco

Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
	31-May-14
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 1	($72,955)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 2	-135,829
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 3	2,149
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 4	16,042
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 5	70,806
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 6	119,787
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 7	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 8	$0

Schedule_of_Deferred_Tax_Asset

Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	12 Months Ended
	31-May-14
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 1	$1,397,240
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 2	1,326,430
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 3	-1,397,240
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 4	-1,326,430
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 5	0
Income Taxes Schedule Of Deferred Tax Assets And Liabilities 6	$0