Tap Resources (TAPP) 10-K 6 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Nov. 30, 2013	Feb. 25, 2014	31-May-13
Document And Entity Information	'	'	'
Entity Registrant Name	'TAP RESOURCES, INC.	'	'
Entity Central Index Key	'0001407343	'	'
Document Type	'10-K	'	'
Document Period End Date	30-Nov-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--11-30	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$20,451,692
Entity Common Stock, Shares Outstanding	'	90,280,920	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

CONSOLIDATED_BALANCE_SHEETS_Au

CONSOLIDATED BALANCE SHEETS (Audited) (USD $)	Nov. 30, 2013	Nov. 30, 2012
CURRENT ASSETS	'	'
Cash	$458	$969
TOTAL CURRENT ASSETS	458	969
TOTAL ASSETS	458	969
CURRENT LIABILITIES	'	'
Accounts payable and accrued liabilities	106,472	78,645
Advance from related party (Note 5)	59,902	50,002
TOTAL CURRENT LIABILITIES	166,374	128,647
TOTAL LIABILITIES	166,374	128,647
STOCKHOLDERS' DEFICIT	'	'
Capital stock (Note 7) Authorized 200,000,000 shares of common stock, $0.001 par value, Issued and outstanding 90,280,920 shares of common stock, $0.001 par value (90,280,920 - November 30, 2012)	90,281	90,281
Additional paid-in capital	'	'
Deficit accumulated during the exploration stage	-256,197	-217,959
TOTAL STOCKHOLDERS' DEFICIT	-165,916	-127,678
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$458	$969

CONSOLIDATED_BALANCE_SHEETS_Au1

CONSOLIDATED BALANCE SHEETS (Audited) (Parenthetical) (USD $)	Nov. 30, 2013	Nov. 30, 2012
STOCKHOLDERS' DEFICIT	'	'
Common stock Par value	$0.00	$0.00
Common stock, Authorized	200,000,000	200,000,000
Common stock, Issued	90,280,920	90,280,920
Common stock, outstanding	90,280,920	90,280,920

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (Audited) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
GENERAL AND ADMINISTRATIVE EXPENSES	'	'	'
Office and general	$4,368	$6,877	$11,245
Professional fees	4,192	31,361	35,553
NET OPERATING EXPENSES	-8,560	-38,238	-46,798
NET OPERATING LOSS	-8,560	-38,238	-46,798
OTHER INCOME	'	'	'
Forgiveness of debt	36,896	'	36,896
TOTAL OTHER INCOME	36,896	'	36,896
NET PROFIT (LOSS)	$28,336	($38,238)	($9,902)
BASIC NET LOSS PER COMMON SHARE	$0	$0	'
WEIGHTED AVERAGE NUMBER OF BASIC COMMON SHARES OUTSTANDING	90,102,270	90,280,920	'

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (Audited) (USD $)	Common Stock	Additional Paid-In Capital	Deficit Accumulated During the Exploration Stage	Total
Beginning balance, Amount at Apr. 26, 2012	'	'	'	'
Shares issued for cash - 90,000,000 at $0.000 per share, April 27, 2012, Amount	$90,000	'	($89,910)	$90
Shares issued for cash - 90,000,000 at $0.000 per share, April 27, 2012, Shares	90,000,000	'	'	'
Shares issued for as part of the share exchange agreement- September 12, 2012, recapitalization, Amount	281	'	-156,385	-156,104
Shares issued for as part of the share exchange agreement- September 12, 2012, recapitalization, Shares	280,920	'	'	'
Net profit (loss) for the period	'	'	28,336	28,336
Ending balance, Amount at Nov. 30, 2012	90,281	'	-217,959	-127,678
Ending balance, Shares at Nov. 30, 2012	90,280,920	'	'	'
Net profit (loss) for the period	'	'	-38,238	-38,238
Ending balance, Amount at Nov. 30, 2013	$90,281	'	($256,197)	($165,916)
Ending balance, Shares at Nov. 30, 2013	90,280,920	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Audited) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net profit (loss)	$28,336	($38,238)	($9,902)
Forgiveness of debt	-36,896	'	-36,896
Changes in operating assets and liabilities:	'	'	'
Increase in accounts payable and accrued liabilities	7,018	27,827	34,845
NET CASH USED IN OPERATING ACTIVITIES	-1,542	-10,411	-11,953
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Cash assumed from share exchange agreement	511	'	511
NET CASH PROVIDED BY INVESTING ACTIVITIES	511	'	511
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds on sale of common stock	90	'	90
Related party advances	1,910	9,900	11,810
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,000	9,900	11,900
NET INCREASE (DECREASE) IN CASH	969	-511	458
CASH, BEGINNING	'	969	'
CASH, ENDING	969	458	458
SUPPLEMENTAL CASH FLOW INFORMATION	'	'	'
Cash paid during the period for Interest	'	'	'
Cash paid during the period for Income taxes	'	'	'
NON CASH INVESTING AND FINANCING ACTIVITY	'	'	'
Accrued liabilities assumed from share exchange agreement	-71,627	'	-71,627
Related party loan assumed from share exchange agreement	($48,092)	'	($48,092)

NATURE_OF_OPERATIONS_AND_BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION	'
	Fresh Start Private Holdings, Inc. (the “Company”) was incorporated in the State of Nevada on November 1, 2006. On July 31, 2012 the Company changed its name to TAP RESOURCES, INC.  We are an exploration stage company, with a mining exploration project (the “Marowijine Project”) in the Republic of Suriname that has not realized any revenues to date.
	On September 12, 2012, the Company entered into a Share Exchange Agreement (the ‘Share Exchange Agreement”) which resulted in a Reverse Takeover with selling stockholders named in the prospectus, pursuant to which the Company offered and sold an aggregate of 90,000,000 shares of common stock to all the stockholders of Infinity Resources, Inc., a Nevada corporation (“Infinity”), incorporated in the State of Nevada, on April 27, 2012. The acquisition has been treated as a recapitalization of Tap Resources, Inc with Infinity Resources, Inc as the accounting acquirer in accordance with the Reverse Merger rules.  As a result of the consummation of the Share Exchange Agreement Infinity became a wholly-owned subsidiary of the Company and the mineral exploration business of Infinity is now the primary business of the Company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Going concern
	To date the Company has generated no revenues from its business operations and has incurred losses since inception of $9,902. As at November 30, 2013, the Company has a working capital deficit of $165,916. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its mineral exploration business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.
	Cash and Cash Equivalents
	For purposes of the Statement of Cash Flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. The Company's bank accounts are deposited in insured institutions.
	Basic Income (Loss) Per Share
	The Company computes loss per share in accordance with “ASC-260,” “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As the company does not have any dilutive shares outstanding as of November 30, 2013, the accompanied financial statements present only basic loss per share.
	Income Taxes
	The Company follows the liability method of accounting for income taxes in accordance with FASB accounting standards for Accounting for Income Taxes and Accounting for Uncertainty in Income Taxes. Under this method, 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 balances.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
	Use of Estimates
	The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Mineral Property Expenditures
	The Company is primarily engaged in the acquisition, exploration and development of mineral properties.
	Mineral property acquisition costs are capitalized in accordance with FASB ASC 930-805, “Extractive Activities-Mining,” when management has determined that probable future benefits consisting of a contribution to future cash inflows have been identified and adequate financial resources are available or are expected to be available as required to meet the terms of property acquisition and budgeted exploration and development expenditures.  Mineral property acquisition costs are expensed as incurred if the criteria for capitalization are not met.  In the event that mineral property acquisition costs are paid with Company shares, those shares are recorded at the estimated fair value at the time the shares are due in accordance with the terms of the property agreements.
	Mineral property exploration costs are expensed as incurred.
	When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves and pre-feasibility, the costs incurred to develop such property are capitalized.
	Estimated future removal and site restoration costs, when determinable are provided over the life of proven reserves on a units-of-production basis.  Costs, which include production equipment removal and environmental remediation, are estimated each period by management based on current regulations, actual expenses incurred, and technology and industry standards.  Any charge is included in exploration expense or the provision for depletion and depreciation during the period and the actual restoration expenditures are charged to the accumulated provision amounts as incurred.
	As of the date of these financial statements, the Company has incurred only property option payments and exploration costs which have been expensed.
	To date the Company has not established any proven or probable reserves on its mineral properties.
	Asset Retirement Obligations
	In accordance with accounting standards for asset retirement obligations (ASC 410), the Company records the fair value of a liability for an asset retirement obligation (ARO) when there is a legal obligation associated with the retirement of a tangible long-lived asset and the liability can be reasonably estimated. No ARO’s associated with legal obligations to retire oil and gas properties have been recognized, as indeterminate settlement dates for the asset retirements prevent estimation of the fair value of the associated ARO. The Company performs periodic reviews of its mineral properties long-lived assets for any changes in facts and circumstances that might require recognition of a retirement obligation.
	Fair value of financial instruments
	The estimated fair values of financial instruments were determined by management using available market information and appropriate valuation methodologies. The carrying amounts of financial instruments including cash approximate their fair value because of their short maturities.
	Stock-based Compensation
	The Company accounts for stock-based compensation issued to employees based on FASB accounting standard for Share Based Payment. It requires an entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award – the requisite service period (usually the vesting period). It requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost will be measured based on the fair value of the equity or liability instruments issued. The scope of the FASB accounting standard includes a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans.
	As at November 30, 2013, the Company had no stock-based compensation plans nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date.
	Recent pronouncements
	The Company has evaluated the recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial statements.

ACQUISITION_INFINITY_RESOURCES

ACQUISITION - INFINITY RESOURCES, INC.	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 3 - ACQUISITION - INFINITY RESOURCES, INC.	'
	On September 12, 2012, the Company entered into a Share Exchange Agreement (the ‘Share Exchange Agreement”), which resulted in a Reverse Takeover,  with selling stockholders named in the prospectus, pursuant to which the Company offered and sold an aggregate of 90,000,000 shares of common stock to all the stockholders of Infinity Resources, Inc., a Nevada corporation (“Infinity”), on a pro rata basis based upon their respective beneficial ownership interest in Infinity Resources, Inc., as consideration for all of the issued and outstanding shares of common stock of Infinity held by all the stockholders of Infinity.
	As a result of the consummation of the Share Exchange Agreement Infinity became a wholly-owned subsidiary of the Company and the mineral exploration business of Infinity is now the primary business of the Company, and the stockholders of Infinity immediately prior to the consummation of the Share Exchange Agreement now hold approximately 99.6% of the shares of common stock of the Company.

MAROWIJNE_RIVER_MINERAL_RIGHTS

MAROWIJNE RIVER - MINERAL RIGHTS PARTNERSHIP AGREEMENT	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 4 - MAROWIJNE RIVER - MINERAL RIGHTS PARTNERSHIP AGREEMENT	'
	On May 30, 2012 Infinity Resources, Inc. (“Infinity”) entered in to a Mineral Rights Partnership Agreement with Surmi Company N.V. (“Surmi”) to acquire the exclusive right and option to an undivided 100% of the right, title and interest in and the property located in the district of Sipaliwini, along the left bank of Marowijine River in the Brokopondo mining district of Suriname, South America, under the following payment terms;
		(a)	Infinity, or its permitted assigns, incurring exploration expenditures on the Claims of a minimum of $100,000 on or before December 31, 2013 ( first payment extended to December 31, 2013); and
		(b)	Infinity, or its permitted assigns, incurring exploration expenditures on the Claims of a further $125,000 on or before December 31, 2013; and
		(c)	Infinity, or its permitted assigns, incurring exploration expenditures on the Claims of a further $125,000 on or before December 31, 2014.
		(d)	Infinity further agrees to pay Surmi, commencing January 1, 2013 (first payment extended to December 31, 2013), the sum of $25,000 per annum for so long as Infinity, or its permitted assigns, holds any interest in the Claims.
		(e)	Company is waiting for confirmation documentation from Surmi that the claims have been renewed by the government prior to any further payment(s). As the Company has not made the payment and pursuant to Section 5.1 of the agreement failure to make such payment shall result in termination of the agreement. The Company expects to receive confirmation by March 2014.

ADVANCES_FROM_RELATED_PARTY

ADVANCES FROM RELATED PARTY	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 5 - ADVANCES FROM RELATED PARTY	'
	The Company has received $59,902 and $50,002 as a loan from shareholders of the Company up to November 30, 2013 and November 30, 2012. The loans at November 30, 2013 and 2012 ($57,992 and $1,910 respectively) are unsecured, payable on demand and bear no interest.

LOANS_PAYABLE

LOANS PAYABLE	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 6 - LOANS PAYABLE	'
	On November 1, 2012, two third parties forgave all debts owing to them by the Company for all advances loans totalling $36,896.  All these sums were reflected as other income under statement of operations for the period ended November 30, 2012.

CAPITAL_STOCK

CAPITAL STOCK	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 7 - CAPITAL STOCK	'
	On April 27, 2012 Infinity issued 90,000,000 common shares at a price less than par value which resulted in reduction in retained earnings by $89,910.
	On September 12, 2012, the Company entered into a Share Exchange Agreement (the ‘Share Exchange Agreement”) with selling stockholders named in the prospectus, pursuant to which the Company offered and sold an aggregate of 90,000,000 shares of common stock to all the stockholders of Infinity Resources, Inc., a Nevada corporation (“Infinity”).
	As a result of the Reverse Merger with Infinity Resources Inc., Tap Resources, Inc. carried forward 280,920 commons shares, valued at $156,105 in net liabilities assumed of Tap Resources, Inc. prior to September 12, 2012. The net liabilities consisted of $511 in cash, $71,627 in accrued liabilities, $48,092 in related party advances and $36,896 in third party advances which were subsequently forgiven by the the third parties (see Note 6).

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
NOTE 8 - INCOME TAXES	'
	For the years ended November 30, 2013 and 2012, the Company incurred net operating losses and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At November 30, 2013 and 2012, the Company had approximately $46,798 and $8,560 of federal and state net operating losses. The net operating loss carry forwards, if not utilized, will begin to expire in 2026. The provision for income taxes consisted of the following components for the years ended November 30:
	Components of net deferred tax assets, including a valuation allowance, are as follows at November 30:
		30-Nov
		2013			2012
	Deferred tax assets:
	Net operating loss carry forwards	$	16,380		$	2,996
	Valuation allowance		(16,380	)		(2,996	)
	Total deferred tax assets	$	-		$	-
	The valuation allowance for deferred tax assets as of November 30, 2013 and 2012 was $16,380 and $2,996 respectively.  In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible.  Management considers the scheduled reversals of future deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment.  As a result, management determined it was more likely than not the deferred tax assets would not be realized as of November 30, 2013 and 2012, and recorded a full valuation allowance.
	Reconciliation between the statutory rate and the effective tax rate is as follows at November 30:
		2013 & 2012
	Federal statutory tax rate		(35	)%
	Permanent difference and other		35	%

PRIOR_PERIOD_RECLASSIFICATION

PRIOR PERIOD RECLASSIFICATION	12 Months Ended
	Nov. 30, 2013
Prior Period Reclassification	'
NOTE 9 - PRIOR PERIOD RECLASSIFICATION	'
	During the year ended November 30, 2013, the management of the Company discovered documentation and realized that they should have considered the forgiveness of the loans payable entered into on November 1, 2012 as other income rather than additional paid in capital, as these were third party loan forgiveness.. The Company has corrected the error during 2013 and presented the November 30, 2012 balance sheet, statement of operations and cash flow with the correction. There is no need to restate the prior period financial statements because the changes were immaterial to the overall financial statements.
	BALANCE SHEET AS OF NOVEMBER 30, 2012	As Originally Filed			Adjustments Increase/(Decrease)			As Restated
	ASSETS:
	Cash	$	969		$	-		$	969
	TOTAL ASSETS	$	969		$	-		$	969
	LIABILITIES:
	Accounts payable and accrued liabilities	$	78,645		$	-		$	78,645
	Advances from related party		50,002			-			50,002
	TOTAL LIABILITIES	$	128,647		$	-		$	128,647
	STOCK HOLDERS’ DEFICIT:
	Common stock		90,281						90,281
	Additional paid in capital		36,896			(36,896	)		-
	Deficit accumulated during development stage		(254,855	)		36,896			(217,959	)
	TOTAL STOCKHOLDERS’ DEFICIT	$	(127,678	)	$	-		$	(127,678	)
	TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	969		$	-		$	969
	CONSOLIDATED STATEMENT OF OPERATIONS AS OF NOVEMBER 30, 2012	As Originally Filed			Adjustments Increase/(Decrease)			As Restated
	GENERAL AND ADMINISTRATIVE EXPENSES
	Office and general	$	4,368			-		$	4,368
	Professional fees		4,192			-			4,192
	NET OPERATING EXPENSES		(8,560	)		-			(8,560	)
	NET OPERATING LOSS	$	(8,560	)		-		$	(8,560	)
	OTHER INCOME
	Forgiveness of debt	$	-			36,896		$	36,896
	TOTAL OTHER INCOME		-			36,896			36,896
	NET PROFIT (LOSS)	$	(8,560	)		36,896		$	28,336
	BASIC NET PROFIT (LOSS) PER COMMON SHARE	$	(0.00	)	$	-		$	0
	WEIGHTED AVERAVE NUMBER OF BASIC COMMON SHARES OUTSTANDING		901,022,700			-			90,102,270
	CONSOLIDATED STATEMENT OF CASH FLOWS AS OF NOVEMBER 30, 2012	As Originally Filed			Adjustments Increase/(Decrease)			As Restated
	CASH FLOWS FROM OPERATING ACTIVITIES
	Net profit (loss)	$	(8,560	)	$	36,896			28,336
	Forgiveness of debt	$	-		$	(36,896	)		(36,896	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Changes in operating assets and liabilities
	Increase in accounts payable and accrued liabilities	$	7,018		$	-			7,018
	NET CASH USED IN OPERATING ACTIVITIES	$	(1,542	)	$	-			(1,542	)
	CASH FLOWS FROM INVESTING ACTIVITIES
	Cash assumed from share exchange agreement		511						511
	NET CASH PROVIDED BY INVESTING ACTIVITIES	$	511		$	-			511
	CASH FLOWS FROM FINANCING ACTIVITIES
	Proceeds from sale of common stock	$	90		$	-			90
	Related party advances	$	1,910		$	-			1,910
	NET CASH PROVIDED BY FINANCING ACTIVITIES	$	2,000		$	-			2,000
	NET INCREASE (DECREASE) IN CASH	$	969		$	-			969
	CASH BEGINNING	$	-		$	-		$	-
	CASH, ENDING	$	969		$	-		$	969
	SUPPLEMENTAL CASH FLOW INFORMATION
	Cash paid during the period for;
	Interest	$	-		$	-		$	-
	Income taxes	$	-		$	-		$	-
	CASH FLOWS FROM INVESTING ACTIVITIES
	Accrued liabilities assumed from share exchange agreement	$	(71,627	)	$	-		$	(71,627	)
	Related party loan assumed from share exchange agreement	$	(84,988	)	$	36,896		$	(48,092	)

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
Going concern	'
	To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $9,902. As at November 30, 2013, the Company has a working capital deficit of $165,916. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its mineral exploration business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.
Cash and Cash Equivalents	'
	For purposes of the Statement of Cash Flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. The Company's bank accounts are deposited in insured institutions.
Basic Income (Loss) Per Share	'
	The Company computes loss per share in accordance with “ASC-260,” “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As the company does not have any dilutive shares outstanding as of November 30, 2013, the accompanied financial statements present only basic loss per share.
Income Taxes	'
	The Company follows the liability method of accounting for income taxes in accordance with FASB accounting standards for Accounting for Income Taxes and Accounting for Uncertainty in Income Taxes. Under this method, 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 balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
Use of Estimates	'
	The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Mineral Property Expenditures	'
	The Company is primarily engaged in the acquisition, exploration and development of mineral properties.
	Mineral property acquisition costs are capitalized in accordance with FASB ASC 930-805, “Extractive Activities-Mining,” when management has determined that probable future benefits consisting of a contribution to future cash inflows have been identified and adequate financial resources are available or are expected to be available as required to meet the terms of property acquisition and budgeted exploration and development expenditures.  Mineral property acquisition costs are expensed as incurred if the criteria for capitalization are not met.  In the event that mineral property acquisition costs are paid with Company shares, those shares are recorded at the estimated fair value at the time the shares are due in accordance with the terms of the property agreements.
	Mineral property exploration costs are expensed as incurred.
	When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves and pre-feasibility, the costs incurred to develop such property are capitalized.
	Estimated future removal and site restoration costs, when determinable are provided over the life of proven reserves on a units-of-production basis.  Costs, which include production equipment removal and environmental remediation, are estimated each period by management based on current regulations, actual expenses incurred, and technology and industry standards.  Any charge is included in exploration expense or the provision for depletion and depreciation during the period and the actual restoration expenditures are charged to the accumulated provision amounts as incurred.
	As of the date of these financial statements, the Company has incurred only property option payments and exploration costs which have been expensed.
	To date the Company has not established any proven or probable reserves on its mineral properties.
Asset Retirement Obligations	'
	In accordance with accounting standards for asset retirement obligations (ASC 410), the Company records the fair value of a liability for an asset retirement obligation (ARO) when there is a legal obligation associated with the retirement of a tangible long-lived asset and the liability can be reasonably estimated. No ARO’s associated with legal obligations to retire oil and gas properties have been recognized, as indeterminate settlement dates for the asset retirements prevent estimation of the fair value of the associated ARO. The Company performs periodic reviews of its mineral properties long-lived assets for any changes in facts and circumstances that might require recognition of a retirement obligation.
Fair value of financial instruments	'
	The estimated fair values of financial instruments were determined by management using available market information and appropriate valuation methodologies. The carrying amounts of financial instruments including cash approximate their fair value because of their short maturities.
Stock-based Compensation	'
	The Company accounts for stock-based compensation issued to employees based on FASB accounting standard for Share Based Payment. It requires an entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award – the requisite service period (usually the vesting period). It requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost will be measured based on the fair value of the equity or liability instruments issued. The scope of the FASB accounting standard includes a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans.
	As at November 30, 2013, the Company had no stock-based compensation plans nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date.
Recent pronouncements	'
	The Company has evaluated the recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial statements.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Nov. 30, 2013
Income Taxes Tables	'
Components of net deferred tax assets, including a valuation allowance	'
	Components of net deferred tax assets, including a valuation allowance, are as follows at November 30:
		30-Nov
		2013			2012
	Deferred tax assets:
	Net operating loss carry forwards	$	16,380		$	2,996
	Valuation allowance		(16,380	)		(2,996	)
	Total deferred tax assets	$	-		$	-
Reconciliation between the statutory rate and the effective tax rate	'
	Reconciliation between the statutory rate and the effective tax rate is as follows at November 30:
		2013 & 2012
	Federal statutory tax rate		(35	)%
	Permanent difference and other		35	%

PRIOR_PERIOD_RECLASSIFICATION_

PRIOR PERIOD RECLASSIFICATION (Tables)	12 Months Ended
	Nov. 30, 2013
Prior Period Reclassification Tables	'
Prior period reclassification of financial statements	'
	BALANCE SHEET AS OF NOVEMBER 30, 2012	As Originally Filed			Adjustments Increase/(Decrease)			As Restated
	ASSETS:
	Cash	$	969		$	-		$	969
	TOTAL ASSETS	$	969		$	-		$	969
	LIABILITIES:
	Accounts payable and accrued liabilities	$	78,645		$	-		$	78,645
	Advances from related party		50,002			-			50,002
	TOTAL LIABILITIES	$	128,647		$	-		$	128,647
	STOCK HOLDERS’ DEFICIT:
	Common stock		90,281						90,281
	Additional paid in capital		36,896			(36,896	)		-
	Deficit accumulated during development stage		(254,855	)		36,896			(217,959	)
	TOTAL STOCKHOLDERS’ DEFICIT	$	(127,678	)	$	-		$	(127,678	)
	TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	969		$	-		$	969
	CONSOLIDATED STATEMENT OF OPERATIONS AS OF NOVEMBER 30, 2012	As Originally Filed			Adjustments Increase/(Decrease)			As Restated
	GENERAL AND ADMINISTRATIVE EXPENSES
	Office and general	$	4,368			-		$	4,368
	Professional fees		4,192			-			4,192
	NET OPERATING EXPENSES		(8,560	)		-			(8,560	)
	NET OPERATING LOSS	$	(8,560	)		-		$	(8,560	)
	OTHER INCOME
	Forgiveness of debt	$	-			36,896		$	36,896
	TOTAL OTHER INCOME		-			36,896			36,896
	NET PROFIT (LOSS)	$	(8,560	)		36,896		$	28,336
	BASIC NET PROFIT (LOSS) PER COMMON SHARE	$	(0.00	)	$	-		$	0
	WEIGHTED AVERAVE NUMBER OF BASIC COMMON SHARES OUTSTANDING		901,022,700			-			90,102,270
	CONSOLIDATED STATEMENT OF CASH FLOWS AS OF NOVEMBER 30, 2012	As Originally Filed			Adjustments Increase/(Decrease)			As Restated
	CASH FLOWS FROM OPERATING ACTIVITIES
	Net profit (loss)	$	(8,560	)	$	36,896			28,336
	Forgiveness of debt	$	-		$	(36,896	)		(36,896	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Changes in operating assets and liabilities
	Increase in accounts payable and accrued liabilities	$	7,018		$	-			7,018
	NET CASH USED IN OPERATING ACTIVITIES	$	(1,542	)	$	-			(1,542	)
	CASH FLOWS FROM INVESTING ACTIVITIES
	Cash assumed from share exchange agreement		511						511
	NET CASH PROVIDED BY INVESTING ACTIVITIES	$	511		$	-			511
	CASH FLOWS FROM FINANCING ACTIVITIES
	Proceeds from sale of common stock	$	90		$	-			90
	Related party advances	$	1,910		$	-			1,910
	NET CASH PROVIDED BY FINANCING ACTIVITIES	$	2,000		$	-			2,000
	NET INCREASE (DECREASE) IN CASH	$	969		$	-			969
	CASH BEGINNING	$	-		$	-		$	-
	CASH, ENDING	$	969		$	-		$	969
	SUPPLEMENTAL CASH FLOW INFORMATION
	Cash paid during the period for;
	Interest	$	-		$	-		$	-
	Income taxes	$	-		$	-		$	-
	CASH FLOWS FROM INVESTING ACTIVITIES
	Accrued liabilities assumed from share exchange agreement	$	(71,627	)	$	-		$	(71,627	)
	Related party loan assumed from share exchange agreement	$	(84,988	)	$	36,896		$	(48,092	)

NATURE_OF_OPERATIONS_AND_BASIS1

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative)	12 Months Ended
	Nov. 30, 2013
Notes to Financial Statements	'
State of incorporation	'State of Nevada
Date of incorporation	1-Nov-06

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
Notes to Financial Statements	'	'	'
NET PROFIT (LOSS)	$28,336	($38,238)	($9,902)
Working capital deficit	'	$165,916	'

ADVANCES_FROM_RELATED_PARTY_De

ADVANCES FROM RELATED PARTY (Details Narrative) (USD $)	Nov. 30, 2013	Nov. 30, 2012
Notes to Financial Statements	'	'
Loan from a shareholder of the Company	$59,902	$50,002
Loan payable on demand	$57,992	$1,910

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Nov. 30, 2013	Nov. 30, 2012
Deferred tax assets:	'	'
Net operating loss carry forwards	$16,380	$2,996
Valuation allowance	-16,380	-2,996
Total deferred tax assets	'	'

INCOME_TAXES_Details_1

INCOME TAXES (Details 1)	7 Months Ended	12 Months Ended
	Nov. 30, 2012	Nov. 30, 2013
Income Taxes Details 1	'	'
Federal statutory tax rate	-35.00%	-35.00%
Permanent difference and other	35.00%	35.00%

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	7 Months Ended	12 Months Ended
	Nov. 30, 2012	Nov. 30, 2013
Income Taxes Details Narrative	'	'
Federal and state net operating losses	$8,560	$46,798
Deferred tax assets	$2,996	$16,380

PRIOR_PERIOD_RECLASSIFICATION_1

PRIOR PERIOD RECLASSIFICATION (Details) (USD $)	Nov. 30, 2013	Nov. 30, 2012	Apr. 26, 2012
CURRENT ASSETS	'	'	'
Cash	$458	$969	'
TOTAL ASSETS	458	969	'
CURRENT LIABILITIES	'	'	'
Accounts payable and accrued liabilities	106,472	78,645	'
Advance from related party (Note 5)	59,902	50,002	'
TOTAL LIABILITIES	166,374	128,647	'
STOCKHOLDERS' DEFICIT	'	'	'
Capital stock	90,281	90,281	'
Additional paid-in capital	'	'	'
Deficit accumulated during the exploration stage	-256,197	-217,959	'
TOTAL STOCKHOLDERS' DEFICIT	-165,916	-127,678	'
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	458	969	'
As Originally Filed	'	'	'
CURRENT ASSETS	'	'	'
Cash	'	969	'
TOTAL ASSETS	'	969	'
CURRENT LIABILITIES	'	'	'
Accounts payable and accrued liabilities	'	78,645	'
Advance from related party (Note 5)	'	50,002	'
TOTAL LIABILITIES	'	128,647	'
STOCKHOLDERS' DEFICIT	'	'	'
Capital stock	'	90,281	'
Additional paid-in capital	'	36,896	'
Deficit accumulated during the exploration stage	'	-254,855	'
TOTAL STOCKHOLDERS' DEFICIT	'	-127,678	'
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	'	969	'
As Restated [Member]	'	'	'
CURRENT ASSETS	'	'	'
Cash	'	'	'
TOTAL ASSETS	'	'	'
CURRENT LIABILITIES	'	'	'
Accounts payable and accrued liabilities	'	'	'
Advance from related party (Note 5)	'	'	'
TOTAL LIABILITIES	'	'	'
STOCKHOLDERS' DEFICIT	'	'	'
Additional paid-in capital	'	-36,896	'
Deficit accumulated during the exploration stage	'	36,896	'
TOTAL STOCKHOLDERS' DEFICIT	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	'	'	'

PRIOR_PERIOD_RECLASSIFICATION_2

PRIOR PERIOD RECLASSIFICATION (Details 1) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
GENERAL AND ADMINISTRATIVE EXPENSES	'	'	'
Office and general	$4,368	$6,877	$11,245
Professional fees	4,192	31,361	35,553
NET OPERATING EXPENSES	-8,560	-38,238	-46,798
NET OPERATING LOSS	-8,560	-38,238	-46,798
OTHER INCOME	'	'	'
Forgiveness of debt	36,896	'	36,896
TOTAL OTHER INCOME	36,896	'	36,896
NET PROFIT (LOSS)	28,336	-38,238	-9,902
BASIC NET LOSS PER COMMON SHARE	$0	$0	'
WEIGHTED AVERAGE NUMBER OF BASIC COMMON SHARES OUTSTANDING	90,102,270	90,280,920	'
As Originally Filed	'	'	'
GENERAL AND ADMINISTRATIVE EXPENSES	'	'	'
Office and general	4,368	'	'
Professional fees	4,192	'	'
NET OPERATING EXPENSES	-8,560	'	'
NET OPERATING LOSS	-8,560	'	'
OTHER INCOME	'	'	'
Forgiveness of debt	'	'	'
TOTAL OTHER INCOME	'	'	'
NET PROFIT (LOSS)	-8,560	'	'
BASIC NET LOSS PER COMMON SHARE	$0	'	'
WEIGHTED AVERAGE NUMBER OF BASIC COMMON SHARES OUTSTANDING	90,102,270	'	'
Adjustments Increase/(Decrease)	'	'	'
GENERAL AND ADMINISTRATIVE EXPENSES	'	'	'
Office and general	'	'	'
Professional fees	'	'	'
NET OPERATING EXPENSES	'	'	'
NET OPERATING LOSS	'	'	'
OTHER INCOME	'	'	'
Forgiveness of debt	36,896	'	'
TOTAL OTHER INCOME	36,896	'	'
NET PROFIT (LOSS)	$36,896	'	'
BASIC NET LOSS PER COMMON SHARE	'	'	'
WEIGHTED AVERAGE NUMBER OF BASIC COMMON SHARES OUTSTANDING	'	'	'

PRIOR_PERIOD_RECLASSIFICATION_3

PRIOR PERIOD RECLASSIFICATION (Details 2) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net profit (loss)	$28,336	($38,238)	($9,902)
Forgiveness of debt	-36,896	'	-36,896
Changes in operating assets and liabilities:	'	'	'
Increase in accounts payable and accrued liabilities	7,018	27,827	34,845
NET CASH USED IN OPERATING ACTIVITIES	-1,542	-10,411	-11,953
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Cash assumed from share exchange agreement	511	'	511
NET CASH PROVIDED BY INVESTING ACTIVITIES	511	'	511
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds on sale of common stock	90	'	90
Related party advances	1,910	9,900	11,810
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,000	9,900	11,900
NET INCREASE (DECREASE) IN CASH	969	-511	458
CASH, BEGINNING	'	969	'
CASH, ENDING	969	458	458
SUPPLEMENTAL CASH FLOW INFORMATION	'	'	'
Cash paid during the period for Interest	'	'	'
Cash paid during the period for Income taxes	'	'	'
NON CASH INVESTING AND FINANCING ACTIVITY	'	'	'
Accrued liabilities assumed from share exchange agreement	-71,627	'	-71,627
Related party loan assumed from share exchange agreement	-48,092	'	-48,092
As Originally Filed	'	'	'
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net profit (loss)	-8,560	'	'
Forgiveness of debt	'	'	'
Changes in operating assets and liabilities:	'	'	'
Increase in accounts payable and accrued liabilities	7,018	'	'
NET CASH USED IN OPERATING ACTIVITIES	-1,542	'	'
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Cash assumed from share exchange agreement	511	'	'
NET CASH PROVIDED BY INVESTING ACTIVITIES	511	'	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds on sale of common stock	90	'	'
Related party advances	1,910	'	'
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,000	'	'
NET INCREASE (DECREASE) IN CASH	969	'	'
CASH, BEGINNING	'	'	'
CASH, ENDING	969	'	'
SUPPLEMENTAL CASH FLOW INFORMATION	'	'	'
Cash paid during the period for Interest	'	'	'
Cash paid during the period for Income taxes	'	'	'
NON CASH INVESTING AND FINANCING ACTIVITY	'	'	'
Accrued liabilities assumed from share exchange agreement	-71,627	'	'
Related party loan assumed from share exchange agreement	-84,988	'	'
Adjustments Increase/(Decrease)	'	'	'
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net profit (loss)	36,896	'	'
Forgiveness of debt	-36,896	'	'
Changes in operating assets and liabilities:	'	'	'
Increase in accounts payable and accrued liabilities	'	'	'
NET CASH USED IN OPERATING ACTIVITIES	'	'	'
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
NET CASH PROVIDED BY INVESTING ACTIVITIES	'	'	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds on sale of common stock	'	'	'
Related party advances	'	'	'
NET CASH PROVIDED BY FINANCING ACTIVITIES	'	'	'
NET INCREASE (DECREASE) IN CASH	'	'	'
CASH, BEGINNING	'	'	'
CASH, ENDING	'	'	'
SUPPLEMENTAL CASH FLOW INFORMATION	'	'	'
Cash paid during the period for Interest	'	'	'
Cash paid during the period for Income taxes	'	'	'
NON CASH INVESTING AND FINANCING ACTIVITY	'	'	'
Accrued liabilities assumed from share exchange agreement	'	'	'
Related party loan assumed from share exchange agreement	$36,896	'	'