Portlogic Systems (PGSY) 10-K 28 Sep 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2016	Sep. 28, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Portlogic Systems Inc.
Entity Central Index Key	1,413,990
Amendment Flag	false
Current Fiscal Year End Date	--05-31
Document Type	10-K
Document Period End Date	May 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		130,740,184

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	May 31, 2016	May 31, 2015
Current
Cash and cash equivalents	$ 400	$ 1,156
Loan receivable, net of allowance for doubtful accounts of $0 at May 31, 2016 and May 31, 2015	7,850	7,850
Accounts receivable		48,212
Prepaid expenses and deposits	6,255	6,255
Total Current Assets	14,505	63,473
Other assets	48,212
TOTAL ASSETS	62,717	63,473
Current
Accounts payable and accrued liabilities	261,750	236,620
Short term loans	23,025	23,025
New convertible loans	637,230	812,936
Shareholder loan	36,072	36,072
Other loan	2,550	2,550
Convertible loan	7,000	7,000
Total Current Liabilities	967,627	1,118,203
Capital stock
Preference stock; $0.001 par value; 1,000,000 shares authorized; 0 issued and outstanding at May 31, 2016 and May 31, 2015
Common stock; $0.001 par value; 225,000,000 shares authorized; 33,525,784* issued and outstanding at May 31, 2016 and 275,784* issued and outstanding at May 31, 2015	33,525	275
Additional paid in capital	578,775	397,025
Accumulated deficit	(1,517,210)	(1,452,030)
Total Stockholders' Deficiency	(904,910)	(1,054,730)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$ 62,717	$ 63,473

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)		May 31, 2016	May 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts		$ 0	$ 0
Preferred stock, par value		$ 0.001	$ 0.001
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		$ 0.001	$ 0.001
Common stock, shares authorized		225,000,000	225,000,000
Common stock, shares issued	[1]	33,525,784	275,784
Common stock, shares outstanding	[1]	33,525,784	275,784
[1]	Common stock figures reflect the 1:750 reverse common stock split effective March 16, 2015 on a retroactive basis.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
		May 31, 2016	May 31, 2015
Gross margin
Revenue			$ 122,768
Cost of goods sold			106,946
Total Gross Margin			15,822
Expenses
Selling and administrative		65,180	55,472
Depreciation
Total Expenses		65,180	55,472
Net loss for the period		$ (65,180)	$ (39,650)
Net loss per share for the period
Basic		$ (0.00209)	$ (0.1438)
Fully diluted		$ (0.00208)	$ (0.1438)
Weighted average number of shares outstanding
Basic	[1]	31,157,976	275,784
Fully diluted	[1]	31,315,236	275,784
[1]	* Reflects the 1:750 reverse common stock split effective March 16, 2015 on a retroactive basis.

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity Deficiency - USD ($)		Total	Common Stock	Additional Paid in Capital	Retained Earnings	Unamortized Stock-based Compensation
Balance at Jun. 22, 2004
Balance (in shares) at Jun. 22, 2004	[1]
Stock issued in January 2005 for cash @ 0.0005 (pre-stock split of 0.001) a share		2,950	$ 23	2,927
Stock issued in January 2005 for cash @ 0.0005 (pre-stock split of 0.001) a share (in shares)	[1]		23,605
Stock issued in February 2005 for cash @ 0.001 (pre-stock split of 0.002) a share		200	$ 1	199
Stock issued in February 2005 for cash @ 0.001 (pre-stock split of 0.002) a share (in shares)	[1]		800
Stock issued in May 2005 for cash @ 0.001 (pre-stock split of 0.002) a share		3,000	$ 12	2,988
Stock issued in May 2005 for cash @ 0.001 (pre-stock split of 0.002) a share (in shares)	[1]		12,000
Net loss for the year		(7,125)			(7,125)
Balance at May. 31, 2005		(975)	$ 36	6,114	(7,125)
Balance (in shares) at May. 31, 2005	[1]		36,405
Stock issued in July 2005 for cash @ 0.001 (pre-stock split of 0.002) a share		50,550	$ 202	50,348
Stock issued in July 2005 for cash @ 0.001 (pre-stock split of 0.002) a share (in shares)	[1]		202,200
Stock issued in September 2005 for cash @ 0.001 (pre-stock split of 0.002) a share		2,500	$ 10	2,490
Stock issued in September 2005 for cash @ 0.001 (pre-stock split of 0.002) a share (in shares)	[1]		10,000
Stock issued in October 2005 for software @ 0.025 (pre-stock split of 0.05) a share		112,000	$ 18	111,982
Stock issued in October 2005 for software @ 0.025 (pre-stock split of 0.05) a share (in shares)	[1]		17,920
Stock issued in April 2006 for cash @ 0.025 (pre-stock split of 0.05) a share		1,500		1,500
Stock issued in April 2006 for cash @ 0.025 (pre-stock split of 0.05) a share (in shares)	[1]		240
Stock issued in May 2006 for cash @ 0.025 (pre-stock split of 0.05) a share		12,000	$ 2	11,998
Stock issued in May 2006 for cash @ 0.025 (pre-stock split of 0.05) a share (in shares)	[1]		1,920
Net loss for the year		(11,954)			(11,954)
Balance at May. 31, 2006		165,621	$ 268	184,432	(19,079)
Balance (in shares) at May. 31, 2006	[1]		268,685
Stock issued in June 2006 for cash @ 0.025 (pre-stock split of 0.05) a share		1,500		1,500
Stock issued in June 2006 for cash @ 0.025 (pre-stock split of 0.05) a share (in shares)	[1]		250
Stock issued in July 2006 for cash @ 0.025 (pre-stock split of 0.05) a share		500		500
Stock issued in July 2006 for cash @ 0.025 (pre-stock split of 0.05) a share (in shares)	[1]		82
Stock issued in December 2006 for cash @ 0.025 (pre-stock split of 0.05) a share		1,500	$ 1	1,499
Stock issued in December 2006 for cash @ 0.025 (pre-stock split of 0.05) a share (in shares)	[1]		250
Stock issued in February 2007 for cash @ 0.075 (pre-stock split of 0.15) a share		20,000	$ 1	19,999
Stock issued in February 2007 for cash @ 0.075 (pre-stock split of 0.15) a share (in shares)	[1]		1,068
Stock issued in May 2007 for cash @ 0.10 (pre-stock split of 0.20) a share		20,000	$ 1	19,999
Stock issued in May 2007 for cash @ 0.10 (pre-stock split of 0.20) a share (in shares)	[1]		820
Stock issued in May 2007 for cash @ 0.15 (pre-stock split of 0.30) a share		149,500	$ 4	149,496
Stock issued in May 2007 for cash @ 0.15 (pre-stock split of 0.30) a share (in shares)	[1]		4,318
Net loss for the year		(39,305)			(39,305)
Balance at May. 31, 2007		319,316	$ 275	377,425	(58,384)
Balance (in shares) at May. 31, 2007	[1]		275,473
Stock issued in January 2008 for cash @ 0.175 (pre-stock split of 0.35) a share		10,000		10,000
Stock issued in January 2008 for cash @ 0.175 (pre-stock split of 0.35) a share (in shares)	[1]		231
Net loss for the year		(187,428)			(187,428)
Balance at May. 31, 2008		141,888	$ 275	387,425	(245,812)
Balance (in shares) at May. 31, 2008	[1]		275,704
Net loss for the year		(157,555)			(157,555)
Balance at May. 31, 2009		(15,667)	$ 275	387,425	(403,367)
Balance (in shares) at May. 31, 2009	[1]		275,704
Net loss for the year		(216,373)			(216,373)
Balance at May. 31, 2010		(232,040)	$ 275	387,425	(619,740)
Balance (in shares) at May. 31, 2010	[1]		275,704
Net loss for the year		(208,079)			(208,079)
Balance at May. 31, 2011		(440,119)	$ 275	387,425	(827,819)
Balance (in shares) at May. 31, 2011	[1]		275,704
Issuance of restricted stock for services				9,600		(9,600)
Issuance of restricted stock for services (in shares)	[1]		80
Amortization of stock-based compensation for stockholders		800				800
Net loss for the year		(129,460)			(129,460)
Balance at May. 31, 2012		(568,779)	$ 275	397,025	(957,279)	(8,800)
Balance (in shares) at May. 31, 2012	[1]		275,784
Amortization of stock-based compensation for stockholders		8,800				8,800
Net loss for the year		(295,958)			(295,958)
Balance at May. 31, 2013		(855,937)	$ 275	397,025	(1,253,237)
Balance (in shares) at May. 31, 2013	[1]		275,784
Net loss for the year		(159,143)			(159,143)
Balance at May. 31, 2014		(1,015,080)	$ 275	397,025	(1,412,380)
Balance (in shares) at May. 31, 2014	[1]		275,784
Net loss for the year		(39,650)			(39,650)
Balance at May. 31, 2015		(1,054,730)	$ 275	397,025	(1,452,030)
Balance (in shares) at May. 31, 2015	[1]		275,784
Stock issued in June 2015 for cash @ 0.005		150,000	$ 30,000	120,000
Stock issued in June 2015 for cash @ 0.005 (in shares)	[1]		30,000,000
Stock issued in July 2015 for cash @ 0.02		20,000	$ 1,000	19,000
Stock issued in July 2015 for cash @ 0.02 (in shares)	[1]		1,000,000
Stock issued in July 2015 for cash @ 0.02		20,000	$ 1,000	19,000
Stock issued in July 2015 for cash @ 0.02 (in shares)	[1]		1,000,000
Stock issued in July 2015 for cash @ 0.02		25,000	$ 1,250	23,750
Stock issued in July 2015 for cash @ 0.02 (in shares)	[1]		1,250,000
Net loss for the year		(65,180)			(65,180)
Balance at May. 31, 2016		$ (904,910)	$ 33,525	$ 578,775	$ (1,517,210)
Balance (in shares) at May. 31, 2016	[1]		33,525,784
[1]	* The figure in Common Stock reflects the 1:750 reverse common stock split effective March 16, 2015 on a retroactive basis.

Consolidated Statement Of Chan6

Consolidated Statement Of Changes In Stockholders' Equity Deficiency (Parentheticals) - $ / shares	11 Months Ended	12 Months Ended
	May 31, 2005	May 31, 2016	May 31, 2008	May 31, 2007	May 31, 2006
Statement of Stockholders' Equity [Abstract]
Stock issued in January 2005 for cash, per share	$ 0.0005
Stock issued in January 2005 for cash, pre-stock split	0.001
Stock issued in February 2005 for cash, per Share	0.001
Stock issued in February 2005 for cash, pre-stock split	0.002
Stock issued in May 2005 for cash, per share	0.001
Stock issued in May 2005 for cash, pre-stock split	$ 0.002
Stock issued in July 2005 for cash, per share					$ 0.001
Stock issued in July 2005 for cash, pre-stock split					0.002
Stock issued in September 2005 for cash, per share					0.001
Stock issued in September 2005 for cash, pre-stock split					0.002
Stock issued in October 2005 for software, per share					0.025
Stock issued in October 2005 for software, pre-stock split					0.05
Stock issued in April 2006 for cash, per share					0.025
Stock issued in April 2006 for cash, pre-stock split					0.05
Stock issued in May 2006 for cash, per share					0.025
Stock issued in May 2006 for cash, pre-stock split					$ 0.05
Stock issued in June 2006 for cash, per share				$ 0.025
Stock issued in June 2006 for cash, pre-stock split				0.05
Stock issued in July 2006 for cash, per share				0.025
Stock issued in July 2006 for cash, pre-stock split				0.05
Stock issued in December 2006 for cash, per share				0.025
Stock issued in December 2006 for cash, pre-stock split				0.05
Stock issued in February 2007 for cash, per share				0.075
Stock issued in February 2007 for cash, pre-stock split				0.15
Stock issued in May 2007 for cash, per share				0.10
Stock issued in May 2007 for cash, pre-stock split				0.20
Stock issued in May 2007 for cash, per share				0.15
Stock issued in May 2007 for cash, pre-stock split				$ 0.30
Stock issued in January 2008 for cash, per share			$ 0.175
Stock issued in January 2008 for cash, pre-stock split			$ 0.35
Stock issued in June 2015 for cash, per share		$ 0.005
Stock issued in July 2015 for cash, per share		0.02
Stock issued in July 2015 for cash, per share		0.02
Stock issued in July 2015 for cash, per share		$ 0.02

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Cash Flows from Operating Activities
Net Loss	$ (65,180)	$ (39,650)
Changes in operating assets and liabilities
Decrease (increase) in accounts and other receivables		11,439
Increase (decrease) in accounts payable and accrued liabilities	25,130	(168,106)
Cash flows used in operating activities	(40,050)	(196,317)
Cash Flows from Investing Activities
Purchase of equipment
Cash flows used in investing activities
Cash Flows from Financing Activities
Proceeds from new convertible loans	39,294	176,390
Conversion of convertible loans	(215,000)
Proceeds from issuance of common stock	215,000
Proceeds from/payments toward shareholder loan		17,072
Cash flows provided by financing activities	39,294	193,462
Increase (decrease) in cash and cash equivalents	(756)	(2,855)
Cash and cash equivalents, beginning of period	1,156	4,011
Cash and cash equivalents, end of period	$ 400	$ 1,156

Organization and Description of

Organization and Description of Business	12 Months Ended
	May 31, 2016
Organization and Description of Business [Abstract]
ORGANIZATION 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. 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. In August 2015, Portlogic started development on a high definition video server platform. The accompanying audited consolidated financial statements include Portlogic and its subsidiary (hereinafter referred to collectively as the “Company”). All intercompany balances and transactions have been eliminated in consolidation. The accompanying audited consolidated financial statements present the balance sheet, statements of operations, stockholders’ deficiency and cash flows of the Company. The accompanying audited consolidated financial statements have been prepared by management in accordance with United States Generally Accepted Accounting Principles (“GAAP”) for financial statements.

Going Concern

Going Concern	12 Months Ended
	May 31, 2016
Going Concern [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The accompanying 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 consolidated financial statements should the Company not be able to continue normal business operations. The Company has incurred losses from inception and, during the year ended May 31, 2016, the Company utilized $40,050 (May 31, 2015 - $196,317) of cash in operations. At May 31, 2016, the Company reported a deficit of $1,517,210 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.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	May 31, 2016
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SIGNIFICANT ACCOUNTING POLICIES 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 and source code, 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 May 31, 2016, cash equivalents amounted to $Nil (May 31, 2015 - $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. Advertising costs amounted to $Nil for the year ended May 31, 2016 (May 31, 2015 - $Nil), which was included as part of selling and administrative expenses. 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 year end May 31, 2016 (May 31, 2015 – loss of $Nil). 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 years ended May 31, 2015 and 2014. 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	12 Months Ended
	May 31, 2016
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 Level 3 At Fair Value Asset Cash and cash equivalents $ 400 $ - - $ 400 Loan receivable - $ 7,850 $ 7,850 Liability Short term loans - $ 23,025 $ 23,025 New convertible loan $ 637,230 $ 637,230 Shareholder loan - $ 36,072 $ 36,072 Other loan $ 2,550 $ 2,550 Convertible loan - $ 7,000 $ 7,000

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	May 31, 2016
Accounts Payable and Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	May 31, 2016 May 31, 2015 $ $ Cost of goods sold & Telecom - - Audit and review 24,900 20,400 Bookkeeping and accounting * 15,112 11,612 Legal - - Consulting 37,000 37,000 IT 48,000 48,000 Other (810 ) (2,861 ) Interest payable 137,548 122,469 261,750 236,620

Short Term Loans

Short Term Loans	12 Months Ended
	May 31, 2016
Short Term Loans/Debt Conversion Agreement/Convertible Loan [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 May 31, 2016 (May 31, 2014 - $23,025).

Assignment and New Convertible

Assignment and New Convertible Loans	12 Months Ended
	May 31, 2016
Assignment and New Convertible Loans [Abstract]
ASSIGNMENT AND NEW CONVERTIBLE LOANS	NOTE 7. ASSIGNMENT AND NEW CONVERTIBLE LOANS On October 11, 2012, the Company entered into a convertible loan agreement with Bedford International Ltd. for $25,000 which was received on October 4, 2012 to meet cash flow needs for operations. On January 12, 2014, the Company received notice that this convertible loan was assigned to Haynes Gallo Wealth Management Ltd. by Bedford International. On May 8, 2015, the Company agreed to settle the convertible note in full by issuing 1,250,000 share of common stock to Haynes Gallo Wealth Management at the conversion rate of $0.02 per share. The common stock was issued on July 15, 2015. On December 31, 2013, the Board of Directors approved to amend an existing $636,546 in 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. $70,000 of the Notes Payable were loaned by separate third parties and therefore reclassed. Therefore, the total balance payable on this convertible loan is restated as $566,546 as of May 31, 2016 (May 31, 2015 - $566,546). On December 3, 2013, the Company borrowed $45,000, structured as a convertible loan, from KJV Property Group LLC to help meet cash flow needs for operations. On March 26, 2015, $20,000 of this loan was assigned to Fenwood Capital LLC. On May 5, 2015, $20,000 of this loan was elected to be converted into 1,000,000 shares of common stock at the conversion rate of $0.02 per share. The common stock was issued on July 15, 2015. As of May 31, 2016, there is a balance remaining of $5,000 payable on this convertible loan. Interest accrued on the $40,000 prior loaned amounts has been written off. On October 16, 2014, the Company borrowed a further $9,800 from KJV Property. On May 1, 2015, the Company entered into a Convertible Drawdown Loan Agreement with KJV Property, in consideration of a drawdown loan up to $100,000 for funds advanced over a term of two years. Interest payable on the principal amount shall accrue at a fixed rate equal to the prime interest rate plus 2%. On June 4, 2015, the Company borrowed $12,460 from the $100,000 available to be drawn down. The total balance payable on this convertible loan is $22,260 as of May 31, 2016. On September 4, 2014, the Company borrowed $12,390, structured as a convertible loan, from Fenwood Capital LLC to help meet cash flow needs for operations. On November 20, 2014, a further $4,200 was borrowed. On August 18, 2015 a further $10,000 was borrowed as a private placement for 200,000 common shares at $0.05 per share. As of September 28, 2016, these common shares have not been issued. As of May 31, 2016, the total balance payable on this convertible loan is $28,424. On March 26, 2015, a convertible loan for $20,000 was assigned to Fenwood Capital by another party. On May 5, 2015, Fenwood Capital elected to convert the loan into 1,000,000 shares of common stock at the conversion rate of $0.02 per share. The common stock was issued on July 15, 2015. On November 16, 2015, the Company borrowed $15,000, structured as a convertible loan, from Haynes Gallo Wealth Management to help meet cash flow needs for operations. As of May 31, 2016, the total balance payable on this convertible loan is $15,000. Interest expense on all the above loans of the Company has been calculated to May 31, 2016 and amounted to $15,079 for the year ended May 31, 2016 (May 31, 2015 - $15,848) and is included in selling and administrative expense. As at May 31, 2016, accrued interest of $137,548 (May 31, 2015 - $122,469) is included in accounts payable and accrued liabilities

Debt Conversion Agreement

Debt Conversion Agreement	12 Months Ended
	May 31, 2016
Short Term Loans/Debt Conversion Agreement/Convertible Loan [Abstract]
DEBT CONVERSION AGREEMENT	NOTE 8. DEBT CONVERSION AGREEMENT On March 30, 2015, the Company entered into a debt conversion agreement with the Chief Executive and Financial Officer whereby $150,000 of Accounts Payable owed by the Company to the officer was converted to 30,000,000 shares of restricted common stock in full satisfaction of the $150,000 amount owed. The restricted common stock was issued on June 22, 2015.

Shareholder Loan

Shareholder Loan	12 Months Ended
	May 31, 2016
Shareholder Loan [Abstract]
SHAREHOLDER LOAN	NOTE 9. 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 May 31, 2016 is $36,072 (May 31, 2015 - $36,072).

Convertible Loan

Convertible Loan	12 Months Ended
	May 31, 2016
Short Term Loans/Debt Conversion Agreement/Convertible Loan [Abstract]
CONVERTIBLE LOAN	NOTE 10. 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, 2016. This convertible debenture has not been repaid and is due on March 10, 2017.

Stock Transactions

Stock Transactions	12 Months Ended
	May 31, 2016
Stock Transactions [Abstract]
STOCK TRANSACTIONS	NOTE 11. 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 23,605* shares of common stock to nine individuals for cash in the amount of $0.1250 per share for a total of $2,950. On February 7, 2005, the Company issued a total of 800* shares of common stock to one individual for cash in the amount of $0.25 per share for a total of $200. On May 26, 2005, the Company issued a total of 12,000* shares of common stock to one individual for cash in the amount of $0.25 per share for a total of $3,000. In July 2005, the Company issued a total of 202,200* shares of common stock to nine individuals for cash in the amount of $0.25 per share for a total of $50,550. On September 14, 2005, the Company issued a total of 10,000* shares of common stock to one director for cash in the amount of $0.25 per share for a total of $2,500. On October 31, 2005, the Company issued a total of 17,920* shares of common stock in the amount of $6.25 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 240* shares of common stock to three individuals for cash in the amount of $6.25 per share for a total of $1,500. In May 2006, the Company issued a total of 1,920* shares of common stock to five individuals for cash in the amount of $6.25 per share for a total of $12,000. In June 2006, the Company issued a total of 250* shares of common stock to three individuals for cash in the amount of $6.00 per share for a total of $1,500. On July 22, 2006, the Company issued a total of 82* shares of common stock to one individual for cash in the amount of $6.09 per share for a total of $500. On December 22, 2006, the Company issued a total of 250* shares of common stock to one individual for cash in the amount of $6.00 per share for a total of $1,500. On February 22, 2007, the Company issued a total of 1,068* shares of common stock to one individual for cash in the amount of $18.72 per share for a total of $20,000. In May 2007, the Company issued a total of 5,138* shares of common stock to three individuals for cash in the amount of $32.99 per share for a total of $169,500. On January 10, 2008, the Company issued a total of 231* shares of common stock to one individuals for cash in the amount of $43.29 per share for a total of $10,000. On April 11, 2012, the Company issued a total of 40* shares of common stock to a director in return for services. The market value of shares on the date of issuance was $120.00 per share. On April 11, 2012, the Company issued a total of 40* shares of common stock to another director in return for services. The market value of shares on the date of issuance was $120.00 per share. On June 22, 2015, pursuant to the Debt Conversion Agreement dated March 30, 2015, the Company issued 30,000,000 shares of restricted common stock to an officer of the Company in full satisfaction of $150,000 of Accounts Payable owed to the officer for past services. On July 15, 2015, pursuant to the Conversion Notice dated May 5, 2015, the Company issued 1,000,000 shares of common stock to Fenwood Capital LLC in the amount of $0.02 per share for a total of $20,000. On July 15, 2015, pursuant to the Conversion Notice dated May 5, 2015, the Company issued 1,000,000 shares of common stock to KJV Property Group LLC in the amount of $0.02 per share for a total of $20,000. On July 15, 2015, pursuant to the Conversion Notice dated May 8, 2015, the Company issued 1,250,000 shares of common stock to Haynes Gallo Wealth Management Ltd in the amount of $0.02 per share for a total of $25,000. As of May 31, 2016, the Company had 33,525,784* share of common stock issued and outstanding. * After giving retroactive effect of 1:750 reverse common stock split effective March 16, 2015

Stockholders' Deficiency

Stockholders' Deficiency	12 Months Ended
	May 31, 2016
Stockholders' Deficiency [Abstract]
STOCKHOLDERS' DEFICIENCY	NOTE 12. STOCKHOLDERS’ DEFICIENCY The stockholders' deficiency section of the Company contains the following classes of capital stock as of May 31, 2016 and May 31, 2015: 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 33,525,784* 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 and the 1:750 reverse common stock split effective March 16, 2015.

Commitments and Related Party T

Commitments and Related Party Transactions	12 Months Ended
	May 31, 2016
Commitments and Related Party Transactions [Abstract]
COMMITMENTS AND RELATED PARTY TRANSACTIONS	NOTE 13. 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 May 31, 2016, $7,850 remains receivable from UOMO (May 31, 2015 – $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 compensation for the final month of the term. On March 30, 2015, the Company entered into a debt conversion agreement with the officer whereby $150,000 of Accounts Payable owed by the Company to the officer for past services was converted to 30,000,000 shares of restricted common stock. Until the Company begins earning profits, the officer will accrue $2,500 per quarter to provide services. Therefore, the related service fee for the year ended May 31, 2016 amounted to $10,000 (May 31, 2015 - $6,100). 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. As of May 31, 2016, $150,000 remains payable by the former officer.

Subsequent Events

Subsequent Events	12 Months Ended
	May 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14. SUBSEQUENT EVENTS On August 9, 2016, the Company entered into a Director Service Agreement with the Company’s Principal Accounting Officer to continue to perform services as a Director. The term of this Agreement will commence on August 9, 2016 through to August 8, 2017, unless formerly terminated. Compensation payable will be as follows: $1,000.00 per month and 30,000,000 share of restricted common stock. The 30,000,000 common stock was issued on August 22, 2016. On August 9, 2016, the Company entered into a Debt Conversion Agreement with the Company’s Principal Accounting Officer, whereby $36,072 of Accounts Payable owed by the Company to the officer was converted to 7,214,400 restricted common stock. The stock was issued on August 22, 2016. On August 26, 2016, pursuant to the Conversion Notice dated August 12, 2016, the Company issued 60,000,000 shares of restricted common stock to Next Level Ltd in full satisfaction of a $300,000 promissory note. On August 31, 2016, the Company entered into an Executive Appointee Agreement with the newly appointed Chief Executive Officer. The Agreement permits termination upon 2 weeks advance written notice by the officer. The Company may terminate at any time, without notice or in lieu of payment, for sufficient cause. Compensation payable will be as follows: $1,000.00 per month. The Company evaluated all events or transactions that occurred after May 31, 2016 up through the date these financial statements were available for issuance. With the exception of the above, during this period, the Company did not have any other material recognizable subsequent events.

Significant Accounting Polici22

Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2016
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 and source code, 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 May 31, 2016, cash equivalents amounted to $Nil (May 31, 2015 - $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. Advertising costs amounted to $Nil for the year ended May 31, 2016 (May 31, 2015 - $Nil), which was included as part of selling and administrative expenses.
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 year end May 31, 2016 (May 31, 2015 – loss of $Nil).
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 years ended May 31, 2015 and 2014. 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)	12 Months Ended
	May 31, 2016
Fair Value Measurements [Abstract]
Schedule of fair value measurements	Fair Value Measurements Using Assets/Liabilities Level 1 Level 2 Level 3 At Fair Value Asset Cash and cash equivalents $ 400 $ - - $ 400 Loan receivable - $ 7,850 $ 7,850 Liability Short term loans - $ 23,025 $ 23,025 New convertible loan $ 637,230 $ 637,230 Shareholder loan - $ 36,072 $ 36,072 Other loan $ 2,550 $ 2,550 Convertible loan - $ 7,000 $ 7,000

Accounts Payable and Accrued 24

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	May 31, 2016
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of accounts payable and accrued liabilities	May 31, 2016 May 31, 2015 $ $ Cost of goods sold & Telecom - - Audit and review 24,900 20,400 Bookkeeping and accounting * 15,112 11,612 Legal - - Consulting 37,000 37,000 IT 48,000 48,000 Other (810 ) (2,861 ) Interest payable 137,548 122,469 261,750 236,620

Going Concern (Details)

Going Concern (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Going Concern (Textual)
Cash flows used in operating activities	$ (40,050)	$ (196,317)
Accumulated deficit	$ (1,517,210)	$ (1,452,030)

Significant Accounting Polici26

Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Significant Accounting Policies (Textual)
Cash equivalents
Advertising costs
Loss on foreign exchange

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	May 31, 2016	May 31, 2015	May 31, 2014
Asset
Cash and cash equivalents	$ 400	$ 1,156	$ 4,011
Loan receivable	7,850
Liability
Short term loans	23,025	23,025
New convertible loans	637,230	812,936
Shareholder loan	36,072	36,072
Other loan	2,550	$ 2,550
Convertible loan	7,000
Level 1 [Member]
Asset
Cash and cash equivalents	400
Loan receivable
Liability
Short term loans
New convertible loans
Shareholder loan
Other loan
Convertible loan
Level 2 [Member]
Asset
Cash and cash equivalents
Loan receivable
Liability
Short term loans
New convertible loans
Shareholder loan
Other loan
Convertible loan
Level 3 [Member]
Asset
Cash and cash equivalents
Loan receivable	7,850
Liability
Short term loans	23,025
New convertible loans	637,230
Shareholder loan	36,072
Other loan	2,550
Convertible loan	$ 7,000

Accounts Payable and Accrued 28

Accounts Payable and Accrued Liabilities (Details) - USD ($)	May 31, 2016	May 31, 2015
Accounts Payable and Accrued Liabilities [Abstract]
Cost of goods sold & Telecom
Audit and review	24,900	20,400
Bookkeeping and accounting	15,112	11,612
Legal
Consulting	37,000	37,000
IT	48,000	48,000
Other	(810)	(2,861)
Interest payable	137,548	122,469
Accounts payable and accrued liabilities	$ 261,750	$ 236,620

Short Term Loans (Details)

Short Term Loans (Details) - USD ($)	May 31, 2016	May 31, 2015
Short Term Loans (Textual)
Short term loans	$ 23,025	$ 23,025

Assignment and New Convertibl30

Assignment and New Convertible Loans (Details) - USD ($)	Jun. 04, 2015	May 08, 2015	May 05, 2015	May 01, 2015	Nov. 20, 2014	Aug. 18, 2015	Dec. 31, 2013	May 31, 2016	May 31, 2015	Nov. 16, 2015	Mar. 26, 2015	Oct. 16, 2014	Sep. 04, 2014	Dec. 03, 2013	Oct. 04, 2012
Assignment and New Convertible Loans (Textual)
Convertible loan, conversion price								$ 0.05
Convertible loan								$ 7,000	$ 7,000
Additional borrowings	$ 12,460
Convertible loan payable								637,230	812,936
Drawdown loan	$ 100,000
Interest expense								15,079	15,848
Accrued interest								137,548	122,469
Private Placement [Member]
Assignment and New Convertible Loans (Textual)
Price per share						$ 0.05
Number of shares transaction						200,000
Shares transaction amount						$ 10,000
Board of Directors [Member]
Assignment and New Convertible Loans (Textual)
Additional borrowings							$ 70,000
Convertible loan payable							$ 636,546	566,546	$ 566,546
Bedford International Ltd [Member]
Assignment and New Convertible Loans (Textual)
Convertible loan															$ 25,000
Haynes Gallo Wealth Management Ltd [Member]
Assignment and New Convertible Loans (Textual)
Convertible loan, conversion price		$ 0.02
Convertible loan		$ 25,000
Convertible loan payable								15,000		$ 15,000
Debt converted to shares		1,250,000
KJV Property Group LLC [Member]
Assignment and New Convertible Loans (Textual)
Convertible loan, conversion price			$ 0.02
Convertible loan			$ 20,000	$ 100,000				5,000				$ 9,800		$ 45,000
Additional borrowings								22,260
Debt converted to shares			1,000,000
Interest rate				2.00%
Accrued interest								40,000
Debt instrument, Term				2 years
Fenwood Capital LLC [Member]
Assignment and New Convertible Loans (Textual)
Convertible loan, conversion price			$ 0.02
Convertible loan			$ 20,000								$ 20,000		$ 12,390
Additional borrowings					$ 4,200
Convertible loan payable								$ 28,424
Debt converted to shares			1,000,000

Debt Conversion Agreement (Deta

Debt Conversion Agreement (Details) - USD ($)	1 Months Ended
	Mar. 30, 2015	May 31, 2016	May 31, 2015
Debt Conversion Agreement (Textual)
Accounts payable		$ 261,750	$ 236,620
Chief Executive and Financial Officer [Member]
Debt Conversion Agreement (Textual)
Accounts payable	$ 150,000
Debt converted to shares	30,000,000
Debt converted to shares, value	$ 150,000

Shareholder Loan (Details)

Shareholder Loan (Details) - USD ($)	May 31, 2016	May 31, 2015
Shareholder Loan (Textual)
Shareholder loan	$ 36,072	$ 36,072

Convertible Loan (Details)

Convertible Loan (Details)	12 Months Ended
	May 31, 2016$ / shares
Convertible Loan (Textual)
Interest rate of convertible debenture	10.00%
Convertible loan, conversion price	$ 0.05
Convertible debenture, due date	Mar. 10, 2017

Stock Transactions (Details)

Stock Transactions (Details)		Jun. 22, 2015USD ($)shares	May 08, 2015USD ($)$ / sharesshares	May 05, 2015USD ($)$ / sharesshares	Apr. 11, 2012$ / sharesshares	Jan. 10, 2008USD ($)Individual$ / sharesshares	Sep. 14, 2005USD ($)Director$ / sharesshares	Feb. 07, 2005USD ($)Individual$ / sharesshares	Mar. 16, 2015	May 31, 2007USD ($)Individual$ / sharesshares	Feb. 22, 2007USD ($)Individual$ / sharesshares	Dec. 22, 2006USD ($)Individual$ / sharesshares	Jul. 22, 2006USD ($)Individual$ / sharesshares	Jun. 30, 2006USD ($)Individual$ / sharesshares	May 31, 2006USD ($)Individual$ / sharesshares	Apr. 30, 2006USD ($)Individual$ / sharesshares	Oct. 31, 2005USD ($)$ / sharesshares	Jul. 31, 2005USD ($)Individual$ / sharesshares	May 26, 2005USD ($)Individual$ / sharesshares	Jan. 31, 2005USD ($)Individual$ / sharesshares	May 31, 2016USD ($)$ / sharesshares	Aug. 18, 2015shares	Jul. 15, 2015shares	May 31, 2015USD ($)shares	May 01, 2015USD ($)	Mar. 26, 2015USD ($)	Oct. 16, 2014USD ($)	Sep. 04, 2014USD ($)	Dec. 03, 2013USD ($)
Stock Transactions (Textual)
Stock issued during the period for cash, shares	[1]					231	10,000	800		5,138	1,068	250	82	250	1,920	240	17,920	202,200	12,000	23,605
Price per share | $ / shares						$ 43.29	$ 0.25	$ 0.25		$ 32.99	$ 18.72	$ 6	$ 6.09	$ 6	$ 6.25	$ 6.25	$ 6.25	$ 0.25	$ 0.25	$ 0.1250
Stock issued during the period for cash, value | $						$ 10,000	$ 2,500	$ 200		$ 169,500	$ 20,000	$ 1,500	$ 500	$ 1,500	$ 12,000	$ 1,500	$ 112,000	$ 50,550	$ 3,000	$ 2,950
Restricted common stock converted		30,000,000
Accounts payable owed by company | $		$ 150,000
Convertible loan, conversion price | $ / shares																					$ 0.05
Convertible loan | $																					$ 7,000			$ 7,000
Common stock reverse split									1:750
Number of individuals						1	1	1		3	1	1	1	3	5	3		9	1	9
Common stock, shares issued	[2]																				33,525,784			275,784
Common stock, shares outstanding	[2]																				33,525,784			275,784
Cash consideration for asset purchase agreement | $																	$ 40,000
Director [Member]
Stock Transactions (Textual)
Price per share | $ / shares					$ 120
Common stock issued for services	[1]				40
Director One [Member]
Stock Transactions (Textual)
Price per share | $ / shares					$ 120
Common stock issued for services	[1]				40
Fenwood Capital LLC [Member]
Stock Transactions (Textual)
Convertible loan, conversion price | $ / shares				$ 0.02
Convertible loan | $				$ 20,000																						$ 20,000		$ 12,390
Debt converted to shares				1,000,000
Common stock, shares issued																						200,000	1,000,000
KJV Property Group LLC [Member]
Stock Transactions (Textual)
Convertible loan, conversion price | $ / shares				$ 0.02
Convertible loan | $				$ 20,000																	$ 5,000				$ 100,000		$ 9,800		$ 45,000
Debt converted to shares				1,000,000
Common stock, shares issued																							1,000,000
Haynes Gallo Wealth Management Ltd [Member]
Stock Transactions (Textual)
Convertible loan, conversion price | $ / shares			$ 0.02
Convertible loan | $			$ 25,000
Debt converted to shares			1,250,000
Common stock, shares issued																							1,250,000
[1]	After giving retroactive effect of 1:750 reverse common stock split effective March 16, 2015
[2]	Common stock figures reflect the 1:750 reverse common stock split effective March 16, 2015 on a retroactive basis.

Stockholders' Deficiency (Detai

Stockholders' Deficiency (Details) - $ / shares		Mar. 30, 2012	Mar. 16, 2015	Jan. 20, 2010	May 31, 2016	May 31, 2015
Stockholders' Deficiency (Textual)
Preferred stock, par value					$ 0.001	$ 0.001
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					$ 0.001	$ 0.001
Common stock, shares authorized					225,000,000	225,000,000
Common stock, shares issued	[1]				33,525,784	275,784
Common stock, shares outstanding	[1]				33,525,784	275,784
Stock split ratio				2:1
Forward common stock split		3:1
Common stock reverse split			1:750
[1]	Common stock figures reflect the 1:750 reverse common stock split effective March 16, 2015 on a retroactive basis.

Commitments and Related Party36

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

Jun. 22, 2015

Mar. 10, 2014

Oct. 01, 2012

Sep. 11, 2011

Jun. 25, 2008

Mar. 30, 2015

Dec. 31, 2011

Aug. 31, 2011

Jun. 30, 2010

Nov. 30, 2012

Oct. 31, 2007

May 31, 2016

May 31, 2015

Oct. 31, 2008

Jun. 30, 2014

May 31, 2010

Apr. 30, 2010

Commitments and Related Party Transactions (Textual)

Restricted common stock converted

30,000,000

Accounts payable owed by company

$ 150,000

Proceeds from/payments toward shareholder loan

$ 17,072

Loan receivable

7,850

Former Officer [Member]

Commitments and Related Party Transactions (Textual)

Consideration for promissory note

$ 150,000

Term of promissory note

2 years

Receivable from former officer

150,000

Independent Contractor Agreement [Member]

Commitments and Related Party Transactions (Textual)

Officers compensation

$ 3,000

$ 3,000

$ 3,000

$ 10,000

Accrued officer compensation

$ 2,500

Related parties service fee

10,000

6,100

Restricted common stock converted

30,000,000

Accounts payable owed by company

$ 150,000

UOMO Media Inc. [Member]

Commitments and Related Party Transactions (Textual)

Payments for advance

$ 490

$ 4,043

$ 1,624

Proceeds from/payments toward shareholder loan

$ 1,094

$ 9,807

$ 1,600

Temporary loan

$ 15,100

$ 13,500

$ 13,500

Loan receivable

$ 7,850

$ 7,850

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)		Aug. 26, 2016	Aug. 22, 2016	Aug. 09, 2016	Jun. 22, 2015	Aug. 31, 2016	May 31, 2016	May 31, 2015
Subsequent Events (Textual)
Common stock, shares issued	[1]						33,525,784	275,784
Accounts payable					$ 150,000
Restricted common stock converted					30,000,000
Subsequent Event [Member]
Subsequent Events (Textual)
Compensation payment terms				The term of this Agreement will commence on August 9, 2016 through to August 8, 2017, unless formerly terminated.		The Agreement permits termination upon 2 weeks advance written notice by the officer. The Company may terminate at any time, without notice or in lieu of payment, for sufficient cause.
Compensation payable				$ 1,000		$ 1,000
Restricted common stock, shares issued		60,000,000	7,214,400	30,000,000
Common stock, shares issued			30,000,000
Accounts payable				$ 36,072
Restricted common stock converted				7,214,400
Promissory note payable		$ 300,000
[1]	Common stock figures reflect the 1:750 reverse common stock split effective March 16, 2015 on a retroactive basis.