Portlogic Systems (PGSY) 10-Q 16 Jan 15 2015 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Nov. 30, 2014	Jan. 15, 2015
Document and Entity Information:
Entity Registrant Name	Portlogic Systems Inc.
Entity Central Index Key	1413990
Amendment Flag	FALSE
Current Fiscal Year End Date	-26
Document Type	10-Q
Document Period End Date	30-Nov-14
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2015
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		206,551,422

Unaudited_Interim_Consolidated

Unaudited Interim Consolidated Balance Sheets (USD $)	Nov. 30, 2014	31-May-14
Current
Cash and cash equivalents	$97	$4,011
Loan receivable, net of allowance for doubtful accounts of $0 at November 30, 2014 and May 31, 2014	7,850	7,850
Accounts receivable	48,212	59,651
Prepaid expenses and deposits	6,255	6,255
Total Current Assets	62,414	77,767
TOTAL ASSETS	62,414	77,767
Current
Accounts payable and accrued liabilities	373,240	404,726
Short term loans	23,025	23,025
New convertible loans	662,936	636,546
Shareholder loan	19,000	19,000
Other loan	2,550	2,550
Convertible loan	7,000	7,000
Total Current Liabilities	1,087,751	1,092,847
Capital stock
Preference stock; $0.001 par value; 1,000,000 shares authorized; 0 issued and outstanding at November 30, 2014 and May 31, 2014
Common stock; $0.001 par value; 225,000,000 shares authorized; 206,551,422* issued and outstanding at November 30, 2014 and May 31, 2014	206,551	206,551
Additional paid in capital	190,749	190,749
Accumulated deficit	-1,422,637	-1,412,380
Total Stockholders' Deficiency	-1,025,337	-1,015,080
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$62,414	$77,767

Unaudited_Interim_Consolidated1

Unaudited Interim Consolidated Balance Sheets (Parentheticals) (USD $)	Nov. 30, 2014		31-May-14
Statement of Financial Position
Net of allowance for doubtful accounts	$0		$0
Preferred stock, par value	$0.00		$0.00
Preferred stock, shares authorized	1,000,000		1,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common stock, par value	$0.00		$0.00
Common stock, shares authorized	225,000,000		225,000,000
Common stock, shares issued	206,551,422	[1]	206,551,422	[1]
Common stock, Shares outstanding	206,551,422	[1]	206,551,422	[1]
[1]	Common stock figures reflect the 3:1 forward common stock split effective March 30, 2012 on a retroactive basis

Unaudited_Interim_Consolidated2

Unaudited Interim Consolidated Statements of Operations (USD $)	3 Months Ended				6 Months Ended
	Nov. 30, 2014		Nov. 30, 2013		Nov. 30, 2014		Nov. 30, 2013
Gross Margin (Loss)
Revenue			$40,616		$122,768		$603,227
Cost of goods sold			43,670		106,946		603,199
Total Gross Margin			-3,054		15,822		28
Expenses
Selling and administrative	14,064		47,874		26,079		95,594
Depreciation			74				190
Total Expenses	14,064		47,948		26,079		95,784
Net Loss for the period	($14,064)		($51,002)		($10,257)		($95,756)
Net Loss per share for the period
Basic and fully diluted	($0.00)		($0.00)		$0		($0.00)
Weighted average number of shares outstanding
Basic and fully diluted	206,551,442	[1]	206,551,442	[1]	206,551,442	[1]	206,551,442	[1]
[1]	Reflects the 3:1 forward common stock split effective March 30, 2012 on a retroactive basis.

Unaudited_Interim_Consolidated3

Unaudited Interim Consolidated Statements of Cash Flows (USD $)	6 Months Ended
	Nov. 30, 2014	Nov. 30, 2013
Cash Flows from Operating Activities
Net Loss	($10,257)	($95,756)
Adjustments made to reconcile net loss to net cash from operating activities
Depreciation of equipment		190
Changes in operating assets and liabilities
Decrease (increase) in accounts and other receivables	11,439	-5,537
Increase (decrease) in accounts payable and accrued liabilities	-31,486	68,995
Cash flows used in operating activities	-30,304	-32,108
Cash Flows from Investing Activities
Purchase of equipment
Cash flows used in investing activities
Cash Flows from Financing Activities
Proceeds from issuance of short term loans		23,025
Proceeds from new convertible loans	26,390
Proceeds from shareholder loan		4,351
Proceeds from issuance of other loan		2,500
Cash flows provided by financing activities	26,390	29,876
Increase (decrease) in cash and cash equivalents	-3,914	-2.232
Cash and cash equivalents, beginning of period	4,011	2,270
Cash and cash equivalents, end of period	$97	$38

Organization_and_Description_o

Organization and Description of Business	6 Months Ended
	Nov. 30, 2014
Organisation and Description of Business [Abstract]
ORGANISATION AND DESCRIPTION OF BUSINESS	NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS
	Portlogic Systems Inc. (“Portlogic”) was incorporated under the laws of the State of Nevada on June 22, 2004. On June 5, 2008, Portlogic filed a Form S-1 Registration Statement under the United States Securities Act of 1933. It became effective June 24, 2008.
	Portlogic is a Toronto, Canada based development stage company with enterprise mobile marketing applications solutions, kiosk hardware and software products which fall into six principal product families: m2Meet, m2Bank, m2Market, m2Ticket, m2Kiosk, and m2Workflow. Prior to January 2010. Portlogic created and licensed online interactive community portal software systems and developed a series of web-based community portal products.
	On September 16, 2009, Portlogic incorporated a wholly-owned subsidiary, Sunlogic Energy Corporation in Panama City, Republic of Panama for the purpose of looking at solar and alternative green energy software and products. Initial operations include: capital formation; organization; website construction; target market identification; research costs; promotional materials costs; and marketing planning. Sunlogic Energy Corporation is still incorporated as a subsidiary but its operations are on hold.
	On June 18, 2012, Portlogic incorporated a wholly owned subsidiary, VOIP 1, Inc. under the laws of the State of Nevada. VOIP 1, Inc. specializes in data and voice telecommunications technologies. VOIP 1 began earning revenues in September 2012.
	The accompanying unaudited interim consolidated financial statements include Portlogic and its subsidiary (herein after referred to collectively as the “Company”). All intercompany balances and transactions have been eliminated on consolidation.
	The unaudited interim consolidated financial statements have been prepared in accordance with Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required in accordance with United States Generally Accepted Accounting Principles (“GAAP”) for complete financial statements. The unaudited interim consolidated financial statements should be read in conjunction with the Form 10-K for the year ended May 31, 2014.
	The unaudited interim consolidated financial statements present the balance sheet, statements of operations, and cash flows of the Company. The unaudited interim consolidated financial statements have been prepared by management in accordance with GAAP.

Going_Concern

Going Concern	6 Months Ended
	Nov. 30, 2014
Going Concern [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN
	The unaudited interim consolidated financial statements are presented on a going concern basis which contemplates the realization of assets and discharge of obligations in the normal course of business as they come due.  No adjustments have been made to assets or liabilities in these unaudited interim consolidated financial statements should the Company not be able to continue normal business operations.
	The Company has incurred losses from inception and, during the six month period ended November 30, 2014, the Company utilized $30,304 (November 30, 2013 - $32,108) of cash in operations. At November 30, 2014, the Company reported a deficit of $1,422,637 and continues to expend cash in amounts that exceed revenues. These conditions cast substantial doubt on the ability of the Company to continue as a going concern and meet its obligations as they come due. Management is considering various alternatives and is pursuing raising additional capital resources. Nevertheless, there can be no assurance that these initiatives if undertaken will be successful.
	The Company has shifted its focus to specializing in mobile applications solutions marketing, and data and telecommunications technology. The Company also develops a series of web-based community portal products as well as a series of off-the-shelf template based websites. The Company’s continuance as a going concern is dependent on the commercialization of more of the Company’s products and the achievement of profitable operations as well as the success of the Company in raising additional long-term financing through debt or equity offerings. In the event that the Company is not successful in these efforts, the assets may not be realized or liabilities discharged at their carrying amounts, and differences from the carrying amounts reported in these consolidated financial statements could be material.

Signification_Accounting_Polic

Signification Accounting Policies	6 Months Ended
	Nov. 30, 2014
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SIGNIFICANT ACCOUNTING POLICIES
	The interim consolidated financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the consolidated financial position as of November 30, 2014 and the results of operations, and cash flows presented herein have been included in the unaudited interim consolidated financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year.
	Accounting Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount 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 period. Financial statement items subject to significant judgment include the expected life of equipment, the net realizable value of accounts receivable, the completeness of expense accruals, as well as income taxes and loss contingencies. Actual results may differ from those estimates.
	Cash and Cash Equivalents
	Cash equivalents comprise highly liquid instruments with a maturity of three months or less when purchased. As at November 30, 2014, cash equivalents amounted to $Nil (May 31, 2014 - $Nil).
	Asset Impairment
	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss would be recognized when the carrying amount of an asset exceeds the estimated undiscounted future cash flows that are expected to result from the use of the asset and its eventual disposition.
	Advertising Costs
	Advertising costs are expensed as incurred and included as part of selling and administrative expenses. Advertising costs amounted to $Nil for the six month period ended November 30, 2014 (November 30, 2013 - $768).
	Revenue Recognition
	The Company recognizes revenue at the point of passage to the customer of title and risk of loss when there is persuasive evidence of an arrangement, the sales price is determinable, and collection of the resulting receivable is reasonably assured.
	Service revenues are generally recognized at the time of performance. Revenues billed in advance under contracts are deferred and recognized over the corresponding service periods.
	Foreign Currency Translation
	The Company maintains its accounting records in US dollars, which is its functional and reporting currency. At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into the functional currency by the use of the exchange rate in effect at that date. At the period end, monetary assets and liabilities denominated in a foreign currency are translated into the functional currency by using the exchange rate in effect at that date.  The resulting foreign exchange gains and losses are included in operations. Foreign exchange loss amounted to $Nil for the six month period ended November 30, 2014 (November 30, 2013 - loss of $31).
	Income Taxes
	The Company accounts for its income taxes in accordance with ASC 740, “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that the deferred tax assets will not be realized.
	Earnings (Loss) per Share
	The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings (loss) per share is computed by dividing income (loss) available to common stockholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted earnings (loss) per share has not been presented since the effect of the assumed conversion of the convertible loan into common shares would have an anti-dilutive effect.
	Comprehensive Income
	The Company has adopted ASC 220, "Comprehensive Income," which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners or distributions to owners. Among other disclosures, the standard requires that all items that are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. Comprehensive income would be displayed in the statement of shareholders' equity and in the balance sheet as a component of shareholders' equity (deficiency). The Company had no other comprehensive income (loss) for the six month periods ended November 30, 2014 and November 30, 2013. As such, net loss is equivalent to total comprehensive loss.
	Financial Instruments and Risk Concentrations
	The Company’s financial instruments comprise cash and cash equivalents, loan receivables, accounts payable and accrued liabilities, notes payable and convertible loan. Unless otherwise indicated, the fair value of financial assets and financial liabilities approximate their recorded values due to their short-terms to maturity. The Company determines the fair value of its long-term financial instruments based on quoted market values or discounted cash flow analyses.
	Financial instruments that may potentially subject the Company to concentrations of credit risk comprise primarily cash and cash equivalents and accounts receivable. Cash and cash equivalents comprise deposits with major commercial banks and/or checking account balances. With respect to accounts receivable, the Company performs periodic credit evaluations of the financial condition of its customers and typically does not require collateral from them. Allowances are maintained for potential credit losses consistent with the credit risk of specific customers and other information. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest or currency risks in respect of its financial instruments.
	Leases
	Leases entered into by the Company as a lessee are classified as capital or operating leases. Leases that transfer substantially the entire risks and benefits incidental to ownership are classified as capital leases. At the inception of a capital lease, an asset and an obligation are recorded at an amount equal to the lesser of the present value of the minimum lease payments and the asset’s fair market value at the beginning of each lease. Rental payments under operating leases are expensed as incurred.
	Stock-Based Compensation
	The Company has adopted SFAS 123 (Revised), “Share Based Payment,” which requires the Company to measure the cost of employee and non-employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award. That cost will be recognized over the period during which an employee or a non-employee is required to provide service in exchange for the award-the requisite service period. No compensation cost is recognized for equity instruments for which employees do not render the requisite service. The grant-date fair value of employee and non-employee share options and similar instruments will be estimated using option-pricing models adjusted for the unique characteristics of those instruments.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Nov. 30, 2014
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS
	NOTE 4. FAIR VALUE MEASUREMENTS
	Beginning June 1, 2008, the Company partially applied accounting standard, “Fair Value Measurements,” codified as ASC 820. The standard defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The standard defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value, in this context, should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk.
	In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which are determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are:
	●	Level 1	Quoted prices (unadjusted) in active markets for identical assets or liabilities;
	●	Level 2	Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable;
	●	Level 3	Assets or liabilities for which fair value is based on valuation models with significant unobservable pricing inputs and which result in the use of management estimates.
	Fair Value Measurements Using		Assets/Liabilities
			Level 1		Level 2		Level3		At Fair Value
	Asset
	Cash and cash equivalents		$	97	$	-		-	$	97
	Loan receivable			-		-	$	7,850	$	7,850
	Liability
	Short term loans			-		-	$	23,025	$	23,025
	New convertible loans			-		-	$	662,936	$	636,546
	Shareholder loan			-		-	$	19,000	$	19,000
	Other loan			-		-	$	2,550	$	2,550
	Convertible loan			-		-	$	7,000	$	7,000

Accounts_Payable_and_Accrued_L

Accounts Payable and Accrued Liabilities	6 Months Ended
	Nov. 30, 2014
Accounts Payable and Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
		November 30, 2014		May 31,
				2014
		$		$
	Cost of goods sold & Telecom		-		26,953
	Audit and review		12,400		14,800
	Bookkeeping and accounting		157,912		165,312
	Legal		-		-
	Consulting		37,000		37,000
	IT		48,000		48,000
	Other		1,096		6,040
	Interest payable		116.832		106,621
			373,240		404,726

Short_Term_Loans

Short Term Loans	6 Months Ended
	Nov. 30, 2014
Debt Disclosure [Abstract]
SHORT TERM LOANS	NOTE 6. SHORT TERM LOANS
	In the year ended May 31, 2014, the Company received short-term loans from two separate parties to help meet cash flow needs for operations. These are short term loans that the Company has already started repaying in installments. The aggregate balance payable on these short term loans is $23,025 as of November 30, 2014 (May 31, 2014 - $23,025).

Assignment_and_New_Convertible

Assignment and New Convertible Loans	6 Months Ended
	Nov. 30, 2014
Assignment and New Convertible Loans [Abstract]
ASSIGNMENT AND NEW CONVERTIBLE LOANS	NOTE 7. ASSIGNMENT AND NEW CONVERTIBLE LOANS
	On December 31, 2013, the Board of Directors approved to amend existing Notes Payable and New Loan to provide for conversion and assignment of outstanding amounts due and owing into shares of the Company’s common stock at $0.001 per share. In addition to the loan amounts assigned over, the Company borrowed $45,000 on December 3, 2013. Therefore in aggregate, the total balance payable on this convertible loan is $636,546 as of November 30, 2014 (May 31, 2014 - $636,546).
	On September 4, 2014, the Company borrowed $12,390, structured as a convertible loan, from a third party to help meet cash flow needs for operations. On November 20, 2014, a further $4,200 was borrowed. Therefore the total balance payable on this convertible loan is $16,590 as of November 30, 2014.
	On October 16, 2014, the Company borrowed $9,800, structured as a convertible loan, from a different third party to help meet cash flow needs for operations. The total balance payable on this convertible loan is $9,800 as of November 30, 2014.

Shareholder_Loan

Shareholder Loan	6 Months Ended
	Nov. 30, 2014
Commitments and Related Party Transactions [Abstract]
SHAREHOLDER LOAN	NOTE 8. SHAREHOLDER LOAN
	A shareholder of the Company has advanced amounts to the Company as required to help meet cash flow needs for operations. The total balance payable to the shareholder as of November 30, 2014 is $19,000 (May 31, 2014 - $19,000).

Convertible_Loan

Convertible Loan	6 Months Ended
	Nov. 30, 2014
Debt Disclosure [Abstract]
CONVERTIBLE LOAN	NOTE 9. CONVERTIBLE LOAN
	A convertible debenture, issued March 11, 2005, was unsecured, matured March 11, 2012 and carried interest at a rate of 10% per annum. The instrument is convertible at the option of the holder into common shares of the Company at a rate of $0.05 per share, and may be redeemed at any time prior to maturity at the option of the holder, should certain conditions prevail. The holder of the debenture has signed agreements waiving interest accrued from March 11, 2005 through to March 10, 2014. This convertible debenture has not been repaid and is due on March 10, 2015.
	Interest expense on all the above loans of the Company has been calculated to November 30, 2014 and amounted to $10,211 for the six months ended November 30, 2014 (November 30, 2013 - $17,359) and is included in selling and administrative expense. As at November 30, 2014, accrued interest of $116,832 (May 31, 2014 - $106,621) is included in accounts payable and accrued liabilities.

Stock_Transactions

Stock Transactions	6 Months Ended
	Nov. 30, 2014
Stock Transactions [Abstract]
STOCK TRANSACTIONS	NOTE 10. STOCK TRANSACTIONS *
	Transactions, other than employees’ stock issuance, are in accordance with paragraph 8 of SFAS 123 “Share Based Payment”. Thus issuances shall be accounted for on the fair value of the consideration received. Transactions with employees’ stock issuance are in accordance with paragraphs (16-44) of SFAS 123. These issuances shall be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, or whichever is more readily determinable.
	In January 2005, the Company issued a total of 17,700,000* shares of common stock to nine individuals for cash in the amount of $0.0005 per share for a total of $2,950.
	On February 7, 2005, the Company issued a total of 600,000* shares of common stock to one individual for cash in the amount of $0.001 per share for a total of $200.
	On May 26, 2005, the Company issued a total of 9,000,000* shares of common stock to one individual for cash in the amount of $0.001 per share for a total of $3,000.
	In July 2005, the Company issued a total of 151,650,000* shares of common stock to nine individuals for cash in the amount of $0.001 per share for a total of $50,550.
	On September 14, 2005, the Company issued a total of 7,500,000* shares of common stock to one director for cash in the amount of $0.001 per share for a total of $2,500.
	On October 31, 2005, the Company issued a total of 13,440,000* shares of common stock in the amount of $0.025 per share for a total of $112,000, which was the fair value of the stock on date of issuance, in consideration for the purchase of source code software. A further $40,000 in cash was also paid as consideration for this asset purchase agreement.
	In April 2006, the Company issued a total of 180,000* shares of common stock to three individuals for cash in the amount of $0.025 per share for a total of $1,500.
	In May 2006, the Company issued a total of 1,440,000* shares of common stock to five individuals for cash in the amount of $0.025 per share for a total of $12,000.
	In June 2006, the Company issued a total of 180,000* shares of common stock to three individuals for cash in the amount of $0.025 per share for a total of $1,500.
	On July 22, 2006, the Company issued a total of 60,000* shares of common stock to one individual for cash in the amount of $0.025 per share for a total of $500.
	On December 22, 2006, the Company issued a total of 180,000* shares of common stock to one individual for cash in the amount of $0.025 per share for a total of $1,500.
	On February 22, 2007, the Company issued a total of 799,998* shares of common stock to one individual for cash in the amount of $0.075 per share for a total of $20,000.
	In May 2007, the Company issued a total of 3,589,998* shares of common stock to three individuals for cash in the amount of $0.1416 per share for a total of $169,500.
	On January 10, 2008, the Company issued a total of 171,426* shares of common stock to one individuals for cash in the amount of $0.175 per share for a total of $10,000.
	On April 11, 2012, the Company issued a total of 30,000 shares of common stock to a director in return for services. The market value of shares on the date of issuance was $0.16 per share.
	On April 11, 2012, the Company issued a total of 30,000 shares of common stock to another director in return for services. The market value of shares on the date of issuance was $0.16 per share.
	As of November 30, 2014, the Company had 206,551,422* share of common stock issued and outstanding.
	* After giving retroactive effect of 2:1 stock split effective January 20, 2010 and 3:1 forward common stock split effective March 30, 2012

Stockholders_Deficiency

Stockholders' Deficiency	6 Months Ended
	Nov. 30, 2014
Stock Transactions [Abstract]
STOCKHOLDERS' DEFICIENCY	NOTE 11. STOCKHOLDERS’ DEFICIENCY
	The stockholders' deficiency section of the Company contains the following classes of capital stock as of November 30, 2014 and May 31, 2014: *
	Preferred stock: $0.001 par value: 1,000,000 shares authorized and 0 shares issued and outstanding.
	Common stock, $0.001 par value; 225,000,000 shares authorized and 206,551,422* shares issued and outstanding.
	* After giving retroactive effect of 2:1 stock split effective January 20, 2010 and 3:1 forward common stock split effective March 30, 2012

Commitments_and_Related_Party_

Commitments and Related Party Transactions	6 Months Ended
	Nov. 30, 2014
Commitments and Related Party Transactions [Abstract]
COMMITMENTS AND RELATED PARTY TRANSACTIONS	NOTE 12. COMMITMENTS AND RELATED PARTY TRANSACTIONS
		a)	On June 25, 2008, the Company advanced $9,807 to UOMO Media Inc. (“UOMO”). The director of the Company is also a director of UOMO. This advance was paid back to the Company on February 19, 2010. In April and May 2010, the Company advanced a total amount of $13,500 as a temporary loan again. In June 2010, a further $1,600 was advanced totaling the temporary loan to $15,100. In August 2011, a payment of $1,624 was applied against this loan. On September 11, 2011, a payment of $490 was applied against this loan. In December 2011, payments of $4,043 were further applied against this loan. On October 1, 2012, $1,094 was repaid. As at November 30, 2014, $7,850 remains receivable from UOMO (May 31, 2014 – $7,850).
		b)	On May 1, 2007, an independent contractor agreement was entered into under which compensation of $3,000 per month was to be paid to perform services as an officer to October 31, 2007. New agreements have been entered into with this contractor from November 1, 2007 to October 31, 2008 at $3,000 per month. The agreement was continued on a month-to-month basis. On June 30, 2012, the Company entered into a new agreement with the independent contractor under which compensation of $3,000 per month would be paid from July 1, 2012 to November 30, 2012. Then compensation of $10,000 per month would be paid from December 1, 2012 through to June 30, 2014. The officer has waived the compensation for the final month of the term. Until the Company begins earning profits, the officer will accrue $1,200 per quarter to provide services. Therefore the related service fee for the six months ended November 30, 2014 amounted to $2,400 (November 30, 2014 - $60,000).
		c)	On March 10, 2014, a former officer issued a promissory note to the Company, in consideration of a loan of $150,000 for funds advanced, over a term of two years. Proceeds from any repayment of the promissory note will be credited against start-up costs of our telecommunications operations.

Subsequent_Events

Subsequent Events	6 Months Ended
	Nov. 30, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS
	The Company evaluated all events or transactions that occurred after November 30, 2014 up through the date these financial statements were available for issuance. During this period, the Company did not have any material recognizable subsequent events.

Signification_Accounting_Polic1

Signification Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2014
Significant Accounting Policies [Abstract]
Accounting Estimates	Accounting Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount 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 period. Financial statement items subject to significant judgment include the expected life of equipment, the net realizable value of accounts receivable, the completeness of expense accruals, as well as income taxes and loss contingencies. Actual results may differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash equivalents comprise highly liquid instruments with a maturity of three months or less when purchased. As at November 30, 2014, cash equivalents amounted to $Nil (May 31, 2014 - $Nil).
Asset Impairment	Asset Impairment
	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss would be recognized when the carrying amount of an asset exceeds the estimated undiscounted future cash flows that are expected to result from the use of the asset and its eventual disposition.
Advertising Costs	Advertising Costs
	Advertising costs are expensed as incurred and included as part of selling and administrative expenses. Advertising costs amounted to $Nil for the six month period ended November 30, 2014 (November 30, 2013 - $768).
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue at the point of passage to the customer of title and risk of loss when there is persuasive evidence of an arrangement, the sales price is determinable, and collection of the resulting receivable is reasonably assured.
	Service revenues are generally recognized at the time of performance. Revenues billed in advance under contracts are deferred and recognized over the corresponding service periods.
Foreign Currency Translation	Foreign Currency Translation
	The Company maintains its accounting records in US dollars, which is its functional and reporting currency. At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into the functional currency by the use of the exchange rate in effect at that date. At the period end, monetary assets and liabilities denominated in a foreign currency are translated into the functional currency by using the exchange rate in effect at that date.  The resulting foreign exchange gains and losses are included in operations. Foreign exchange loss amounted to $Nil for the six month period ended November 30, 2014 (November 30, 2013 - loss of $31).
Income Taxes	Income Taxes
	The Company accounts for its income taxes in accordance with ASC 740, “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that the deferred tax assets will not be realized.
Earnings (Loss) per Share	Earnings (Loss) per Share
	The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings (loss) per share is computed by dividing income (loss) available to common stockholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted earnings (loss) per share has not been presented since the effect of the assumed conversion of the convertible loan into common shares would have an anti-dilutive effect.
Comprehensive Income	Comprehensive Income
	The Company has adopted ASC 220, "Comprehensive Income," which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners or distributions to owners. Among other disclosures, the standard requires that all items that are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. Comprehensive income would be displayed in the statement of shareholders' equity and in the balance sheet as a component of shareholders' equity (deficiency). The Company had no other comprehensive income (loss) for the six month periods ended November 30, 2014 and November 30, 2013. As such, net loss is equivalent to total comprehensive loss.
Financial Instruments and Risk Concentrations	Financial Instruments and Risk Concentrations
	The Company’s financial instruments comprise cash and cash equivalents, loan receivables, accounts payable and accrued liabilities, notes payable and convertible loan. Unless otherwise indicated, the fair value of financial assets and financial liabilities approximate their recorded values due to their short-terms to maturity. The Company determines the fair value of its long-term financial instruments based on quoted market values or discounted cash flow analyses.
	Financial instruments that may potentially subject the Company to concentrations of credit risk comprise primarily cash and cash equivalents and accounts receivable. Cash and cash equivalents comprise deposits with major commercial banks and/or checking account balances. With respect to accounts receivable, the Company performs periodic credit evaluations of the financial condition of its customers and typically does not require collateral from them. Allowances are maintained for potential credit losses consistent with the credit risk of specific customers and other information. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest or currency risks in respect of its financial instruments.
Leases	Leases
	Leases entered into by the Company as a lessee are classified as capital or operating leases. Leases that transfer substantially the entire risks and benefits incidental to ownership are classified as capital leases. At the inception of a capital lease, an asset and an obligation are recorded at an amount equal to the lesser of the present value of the minimum lease payments and the asset’s fair market value at the beginning of each lease. Rental payments under operating leases are expensed as incurred.
Stock-Based Compensation	Stock-Based Compensation
	The Company has adopted SFAS 123 (Revised), “Share Based Payment,” which requires the Company to measure the cost of employee and non-employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award. That cost will be recognized over the period during which an employee or a non-employee is required to provide service in exchange for the award-the requisite service period. No compensation cost is recognized for equity instruments for which employees do not render the requisite service. The grant-date fair value of employee and non-employee share options and similar instruments will be estimated using option-pricing models adjusted for the unique characteristics of those instruments.

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
	Nov. 30, 2014
Fair Value Measurements [Abstract]
Schedule of fair value measurements
	Fair Value Measurements Using	Assets/Liabilities
		Level 1		Level 2		Level3		At Fair Value
	Asset
	Cash and cash equivalents	$	97	$	-		-	$	97
	Loan receivable		-		-	$	7,850	$	7,850
	Liability
	Short term loans		-		-	$	23,025	$	23,025
	New convertible loans		-		-	$	662,936	$	636,546
	Shareholder loan		-		-	$	19,000	$	19,000
	Other loan		-		-	$	2,550	$	2,550
	Convertible loan		-		-	$	7,000	$	7,000

Accounts_Payable_and_Accrued_L1

Accounts Payable and Accrued Liabilites (Tables)	6 Months Ended
	Nov. 30, 2014
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of accounts payable and accrued liabilities		November 30, 2014		May 31,
				2014
		$		$
	Cost of goods sold & Telecom		-		26,953
	Audit and review		12,400		14,800
	Bookkeeping and accounting		157,912		165,312
	Legal		-		-
	Consulting		37,000		37,000
	IT		48,000		48,000
	Other		1,096		6,040
	Interest payable		116.832		106,621
			373,240		404,726

Going_Concern_Details

Going Concern (Details) (USD $)	6 Months Ended
	Nov. 30, 2014	Nov. 30, 2013	31-May-14
Going Concern (Textual)
Cash flows used in operating activities	($30,304)	($32,108)
Accumulated deficit	($1,422,637)		($1,412,380)

Signification_Accounting_Polic2

Signification Accounting Policies (Details) (USD $)	6 Months Ended
	Nov. 30, 2014	Nov. 30, 2013	31-May-14
Significant Accounting Policies (Textual)
Cash equivalents
Advertising costs		768
Loss on foreign exchange		$31

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Nov. 30, 2014	31-May-14	Nov. 30, 2013	31-May-13
Asset
Cash and cash equivalents	$97	$4,011	$38	$2,270
Loan receivable	7,850	7,850
Liability
Short term loans	23,025	23,025
New convertible loans	662,936	636,546
Shareholder loan	19,000	19,000
Other loan	2,550	2,550
Convertible loan	7,000	7,000
Level 1
Asset
Cash and cash equivalents	97
Loan receivable
Liability
Short term loans
New convertible loans
Shareholder loan
Other loan
Convertible loan
Level 2
Asset
Cash and cash equivalents
Loan receivable
Liability
Short term loans
New convertible loans
Shareholder loan
Other loan
Convertible loan
Level3
Asset
Cash and cash equivalents
Loan receivable	7,850
Liability
Short term loans	23,025
New convertible loans	662,936
Shareholder loan	19,000
Other loan	2,550
Convertible loan	$7,000

Accounts_Payable_and_Accrued_L2

Accounts Payable and Accrued Liabilities (Details) (USD $)	Nov. 30, 2014	31-May-14
Accounts Payable and Accrued Liabilities [Abstract]
Cost of goods sold & Telecom		$26,953
Audit and review	12,400	14,800
Bookkeeping and accounting	157,912	165,312
Legal
Consulting	37,000	37,000
IT	48,000	48,000
Other	1,096	6,040
Interest payable	116,832	106,621
Accounts payable and accrued liabilities	$373,240	$404,726

Short_Term_Loans_Details

Short Term Loans (Details) (USD $)	Nov. 30, 2014	31-May-14
Debt Disclosure [Abstract]
Short-term Debt	$23,025	$23,025

Assignment_and_New_Convertible1

Assignment and New Convertible Loans (Details) (USD $)	Nov. 30, 2014	31-May-14	Dec. 31, 2013	Dec. 03, 2013	Mar. 11, 2012	Nov. 20, 2014	Sep. 04, 2014	Oct. 16, 2014
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Convertible Loan, conversion price			$0.00		$0.05
Convertible loan	$7,000	$7,000
Additional borrowings				45,000
Balance payable on this convertible loan	662,936	636,546
Third Party [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Convertible loan							12,390
Additional borrowings						4,200
Balance payable on this convertible loan	16,590
Different Third Party [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Convertible loan								9,800
Balance payable on this convertible loan	$9,800

Shareholder_Loan_Details

Shareholder Loan (Details) (USD $)	Nov. 30, 2014	31-May-14
Commitments and Related Party Transactions [Abstract]
Shareholder loan	$19,000	$19,000

Convertible_Loan_Details

Convertible Loan (Details) (USD $)	6 Months Ended
	Nov. 30, 2014	Nov. 30, 2013	31-May-14	Dec. 31, 2013	Mar. 11, 2012
Debt Disclosure [Abstract]
Debt conversion interest rate	10.00%
Convertible Loan, conversion price				$0.00	$0.05
Convertible debenture due date	10-Mar-15
Interest expense included in selling and administrative expense	$10,211	$17,359
Accrued interest on accounts payable and accrued liabilities	$116,832		$106,621

Stock_Transactions_Details

Stock Transactions (Details) (USD $)	0 Months Ended	1 Months Ended	0 Months Ended		6 Months Ended
	Mar. 30, 2012	Jan. 20, 2010	Apr. 11, 2012		Nov. 30, 2014		31-May-14
Stock Transactions (Textual)
Common stock shares issued					206,551,422	[1]	206,551,422	[1]
Common stock, Shares outstanding					206,551,422	[1]	206,551,422	[1]
Stock split ratio	3:01	2:01
Another Director [Member]
Stock Transactions (Textual)
Common stock issued for services			30,000	[2]
Per share price			$0.16
One Director [Member]
Stock Transactions (Textual)
Common stock issued for services			30,000	[2]
Per share price			$0.16
Common Stock
Stock Transactions (Textual)
Stock issued during the period for cash,shares					17,700,000	[2]
Stock issued during the period for cash,value					$2,950
Stock issued in January 2005 for cash , Per Share					$0.00
Stock issued in February 2005 for cash					200
Stock issued in February 2005 for cash (in shares)					600,000	[2]
Stock issued in February 2005 for cash , Per Share					$0.00
Stock issued in May 2005 for cash					3,000
Stock issued in May 2005 for cash (in shares)					9,000,000	[2]
Stock issued in May 2005 for cash , Per Share					$0.00
Stock issued in July 2005 for cash					50,550
Stock issued in July 2005 for cash (in shares)					151,650,000	[2]
Stock issued in July 2005 for cash , Per Share					$0.00
Stock issued in September 2005 for cash					2,500
Stock issued in September 2005 for cash (in shares)					7,500,000	[2]
Stock issued in September 2005 for cash , Per Share					$0.00
Stock issued in October 2005 for software					112,000
Stock issued in October 2005 for software (in shares)					13,440,000	[2]
Stock issued in October 2005 for cash , Per Share					$0.03
Cash consideration for asset purchase agreement					40,000
Stock issued in April 2006 for cash					1,500
Stock issued in April 2006 for cash (in shares)					180,000	[2]
Stock issued in April 2006 for cash , Per Share					$0.03
Stock issued in May 2006 for cash					12,000
Stock issued in May 2006 for cash (in shares)					1,440,000	[2]
Stock issued in May 2006 for cash , Per Share					$0.03
Stock issued in June 2006 for cash					1,500
Stock issued in June 2006 for cash (in shares)					180,000	[2]
Stock issued in June 2006 for cash , Per Share					$0.03
Stock issued in July 2006 for cash					500
Stock issued in July 2006 for cash (in shares)					60,000	[2]
Stock issued in July 2006 for cash , Per Share					$0.03
Stock issued in December 2006 for cash					1,500
Stock issued in December 2006 for cash (in shares)					180,000	[2]
Stock issued in December 2006 for cash , Per Share					$0.03
Stock issued in February 2007 for cash					20,000
Stock issued in February 2007 for cash (in shares)					799,998	[2]
Stock issued in February 2007 for cash , Per Share					$0.08
Stock issued in May 2007 for cash					169,500
Stock issued in May 2007 for cash (in shares)					3,589,998	[2]
Stock issued in May 2007 for cash , Per Share					$0.14
Stock issued in January 2008 for cash					$10,000
Stock issued in January 2008 for cash (in shares)					171,426	[2]
Stock issued in January 2008 for cash , Per Share					$0.18
[1]	Common stock figures reflect the 3:1 forward common stock split effective March 30, 2012 on a retroactive basis
[2]	After giving retroactive effect of 2:1 stock split effective January 20, 2010 and 3:1 forward common stock split effective March 30, 2012

Stockholders_Deficiency_Detail

Stockholders' Deficiency (Details) (USD $)	0 Months Ended	1 Months Ended
	Mar. 30, 2012	Jan. 20, 2010	Nov. 30, 2014		31-May-14
Stock Transactions [Abstract]
Preferred stock par value			$0.00		$0.00
Preferred stock, shares authorized			1,000,000		1,000,000
Preferred stock, shares issued			0		0
Preferred stock, shares outstanding			0		0
Common stock, par value			$0.00		$0.00
Common stock, shares authorized			225,000,000		225,000,000
Common stock, shares issued			206,551,422	[1]	206,551,422	[1]
Common stock shares outstanding			206,551,422	[1]	206,551,422	[1]
Stock split ratio	3:01	2:01
[1]	Common stock figures reflect the 3:1 forward common stock split effective March 30, 2012 on a retroactive basis

Commitments_and_Related_Party_1

Commitments and Related Party Transactions (Details) (USD $)

0 Months Ended

6 Months Ended

12 Months Ended

19 Months Ended

5 Months Ended

6 Months Ended

29 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Oct. 01, 2012

Nov. 30, 2014

Nov. 30, 2013

Oct. 31, 2008

Jun. 30, 2014

Nov. 30, 2012

Oct. 31, 2007

Nov. 30, 2014

Sep. 11, 2011

Jun. 25, 2008

Dec. 31, 2011

Aug. 31, 2011

Mar. 10, 2014

31-May-14

31-May-13

Jun. 30, 2010

31-May-10

Related Party Transaction [Line Items]

Officers compensation

$1,200

$3,000

$10,000

Loan receivable

7,850

7,850

7,850

Repayments of Loans

1,094

-4,351

Other loans

15,100

Independent Contractor Agreement [Member]

Related Party Transaction [Line Items]

Officers compensation

3,000

3,000

Related parties service fee

2,400

60,000

UOMO Media Inc. [Member]

Related Party Transaction [Line Items]

Repayments of Loans

490

4,043

1,624

Payments for advance

9,807

Other loans

1,600

13,500

Former Officer [Member]

Related Party Transaction [Line Items]

Promissory note, Issuance

$150,000

Promissory note, Terms

2 years