Portlogic Systems (PGSY) 10-Q 14 Apr 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Feb. 28, 2014	Apr. 14, 2014	Nov. 30, 2013
Document and Entity Information:	'	'	'
Entity Registrant Name	'Portlogic Systems Inc.	'	'
Document Type	'10-Q	'	'
Document Period End Date	28-Feb-14	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001413990	'	'
Current Fiscal Year End Date	'--05-31	'	'
Entity Common Stock, Shares Outstanding	'	206,551,422	'
Entity Public Float	'	'	$909,914.22
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q3	'	'

Unaudited_Interim_Consolidated

Unaudited Interim Consolidated Balance Sheets (USD $)	Feb. 28, 2014		31-May-13
Current Assets	'		'
Cash and cash equivalents	$12,063		$2,270
Loan receivable	7,850		7,850
Account receivable	62,291		50,933
Prepaid Expenses	6,255		6,255
Total Current Assets	88,459		67,308
Other Assets	'		'
Equipment, net	49		314
Total Other Assets	49		314
TOTAL ASSETS	88,508		67,622
Current Liabilities	'		'
Accounts payable and accrued liabilities	398,293		302,381
Short term loans	23,025		0
Notes payable	0		391,486
New loan	0		200,060
New convertible loan	636,546		'
Shareholder loan	20,196		22,632
Director loan	2,500		0
Convertible loan	7,000		7,000
Total Current Liabilities	1,087,560		923,559
Stockholders' Equity	'		'
Preference stock	0	[1]	0	[1]
Common stock	206,551	[2]	206,551	[2]
Additional paid-in-capital	190,749		190,749
Unamortized stock-based compensation for stockholders	0		0
Accumulated deficit	-1,396,352		-1,253,237
Total Stockholders' Deficiency	-999,052		-855,937
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$88,508		$67,622
[1]	Preference stock, $0.001 par value, 1,000,000 shares authorized; 0 shares issued and outstanding at February 28, 2014 and May 31, 2013
[2]	Common stock, $0.001 par value, 225,000,000 shares authorized; 206,551,422 shares issued and outstanding at February 28, 2014 and May 31, 2013

Unaudited_Interim_Consolidated1

Unaudited Interim Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Revenue	$36,653	$117,119	$639,881	$166,416
Cost of goods sold	39,559	116,358	642,758	163,787
Total Gross Margin	-2,906	761	-2,877	2,629
Selling and administrative expense	44,378	61,089	139,973	242,797
Depreciation	74	198	265	594
Total Expenses	44,452	61,287	140,238	243,391
Net (loss)	($47,358)	($60,526)	($143,115)	($240,762)
Basic earnings (loss) per share	($0.00)	($0.00)	($0.00)	($0.00)
Basic weighted average shares outstanding	206,551,442	206,551,442	206,551,442	206,551,442

Unaudited_Interim_Consolidated2

Unaudited Interim Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Cash Flows from (used in) Operating Activities	'	'
Net (loss)	($143,115)	($240,762)
Depreciation of equipment	265	594
Amortization of stock-based compensation	'	7,200
Increase in accounts and other receivables	-11,358	-25,536
Decrease in interest receivable	'	86
Increase in accounts payable and accrued liabilities	95,912	75,129
Net cash used for operating activities	-58,296	-183,289
Cash Flows from (used in) Investing Activities	'	'
Purchase of equipment	0	0
Purchase of source code	0	0
Net Cash provided by (used in) Investing Activities	0	0
Cash Flows from (used in) Financing Activities	'	'
Proceeds from issuance of short term loans	23,025	'
Assignment of notes payable	-391,486	'
Assignment of new loan	-200,060	200,060
Proceeds from assignment and issuance of convertible loan	636,546	'
Payments towards shareholder loan	-2,436	-16,999
Proceeds from issuance of director loan	2,500	'
Net cash provided by financing activities	68,089	183,061
Net increase (decrease) in cash and equivalents	9,793	-228
Cash and equivalents at beginning of the period	2,270	8,804
Cash and equivalents at end of the period	$12,063	$8,576

Organization_Consolidation_and

Organization, Consolidation and Presentation of Financial Statements	9 Months Ended
	Feb. 28, 2014
Organization, Consolidation and Presentation of Financial Statements:	'
Organization, Consolidation and Presentation of Financial Statements Disclosure	'
	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 company with enterprise mobile marketing applications solutions, kiosk hardware and software products which fall into five principal product families: m2Meet, m2Bank, m2Market, m2Ticket, and m2Kiosk. 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.
	Since January 2010, Portlogic has expanded the scope of technology offerings to include marketing mobile applications solutions and kiosk hardware and software products. Portlogic’s product offering now include enterprise software solutions which fall into six principal product families: m2Meet, m2Bank, m2Market, m2Ticket, m2Kiosk, and m2Workflow.
	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.
	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, 2013.
	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 Note	'
	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 nine month period ended February 28, 2014, the Company utilized $58,296 (February 28, 2013 - $183,289) of cash in operations. At February 28, 2014, the Company reported a deficit of $1,396,352 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.

Accounting_Policies

Accounting Policies	9 Months Ended
	Feb. 28, 2014
Accounting Policies:	'
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 February 28, 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 February 28, 2014, cash equivalents amounted to $Nil (May 31, 2013 - $Nil).
	Equipment
	Equipment is recorded at cost less accumulated depreciation. Depreciation is provided using the straight-line method over the assets’ estimated useful lives (three years for computer hardware and mobile hardware and two years for computer software).
	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 $768 for the nine month period ended February 28, 2014 (February 28, 2013 - $277).
	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 $31 for the nine month period ended February 28, 2014 (February 28, 2013 - loss of $229).
	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 nine month periods ended February 28, 2014 and February 28, 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_Measures_and_Disclo

Fair Value Measures and Disclosures	9 Months Ended
	Feb. 28, 2014
Fair Value Measures and Disclosures:	'
Fair Value, Measurement Inputs, Disclosure	'
	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			$12,063	$	-		-	$	12,063
	Loan receivable			-		-	$	7,850	$	7,850
	Liability
	Short term loans			-		-	$	23,025	$	23,025
	New convertible loan			-		-	$	636,546	$	636,546
	Shareholder loan			-		-	$	20,196	$	20,196
	Director loan			-		-	$	2,500	$	2,500
	Convertible loan			-		-	$	7,000	$	7,000

Property_Plant_and_Equipment

Property, Plant, and Equipment	9 Months Ended
	Feb. 28, 2014
Property, Plant, and Equipment:	'
Property, Plant and Equipment	'
	NOTE 5.  EQUIPMENT
	Equipment – February 28, 2014	Cost	Accumulated	Net Book Value
			Depreciation
		$	$	$
	Mobile hardware	893	844	49
	Computer hardware	9,266	9,266	-
	Computer software	5,456	5,456	-
		15,615	15,566	49
	Equipment – May 31, 2013	Cost	Accumulated	Net Book Value
			Depreciation
		$	$	$
	Mobile hardware	893	620	273
	Computer hardware	9,266	9,225	41
	Computer software	5,456	5,456	-
		15,615	15,301	314
	Depreciation expense amounted to $265 for the nine month period ended February 28, 2014 (February 28, 2013 - $594).

Accounts_Payable

Accounts Payable	9 Months Ended
	Feb. 28, 2014
Accounts Payable:	'
Schedule of Accounts Payable and Accrued Liabilities	'
	NOTE 6.  ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
		28-Feb-14	31-May-13
		$	$
	Cost of goods sold & Telecom	58,598	55,161
	Audit and review	10,500	15,400
	Bookkeeping and accounting	137,225	58,653
	Legal	-	4,675
	Consulting	37,000	37,000
	IT	48,000	48,000
	Other	5,365	5,590
	Interest payable	101,605	77,902
		398,293	302,381

Notes_Payable_Fair_Value_Discl

Notes Payable Fair Value Disclosure Methodology	9 Months Ended
	Feb. 28, 2014
Notes Payable Fair Value Disclosure Methodology:	'
Notes Payable Fair Value Disclosure Methodology	'
	NOTE 7.  SHORT TERM LOANS
	In the nine months ended February 28, 2014, the Company has 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.
	NOTE 8.  NOTES PAYABLE
	On July 18, 2008, the Company issued a note payable in consideration of a draw down unsecured loan up to an aggregate of $100,000 over a term of one year. Interest is payable at the prime rate plus 2%. This has been extended under the same terms. Principal and interest are now due on July 18, 2014 unless demanded earlier. On July 18, 2008, the Company borrowed $25,000 against the total $100,000 available to be drawn down. On April 14, 2009, the Company borrowed $5,000 against the total $75,000 available to be drawn down. On June 10, 2009, the Company borrowed $50,000 against the total $70,000 available to be drawn down leaving a total balance payable of $80,000. On December 31, 2013, the entire amount of this note was assigned to a third party. Therefore the balance payable on this note payable is $Nil as of February 28, 2014 (May 31, 2013 - $80,000).
	On August 26, 2009, the Company issued an additional note payable in consideration of a draw down unsecured loan up to an aggregate of $300,000 over a term of one year. Interest is payable at the prime rate plus 2%. This has been extended under the same terms. Principal and interest are now due on August 26, 2014 unless demanded earlier. On August 26, 2009, the Company borrowed $100,000 against the total $300,000 available to be drawn down. On March 3, 2010, the Company borrowed $75,000 against the total $200,000 available to be drawn down. On August 24, 2010, the Company borrowed $30,000 against the total $125,000 available to be drawn down. On September 27, 2010, the Company borrowed $10,000 against the total $95,000 available to be drawn down. On November 1, 2010, the Company borrowed $10,000 against the total $85,000 available to be drawn down leaving $75,000 further funds available to be drawn down. On December 9, 2010, the Company borrowed $15,000 against the total $75,000 available to be drawn down leaving $60,000 further funds available to be drawn down. On December 15, 2010, the Company borrowed $10,000 against the total $60,000 available to be drawn down leaving $50,000 further funds available to be drawn down. On January 18, 2011, the Company borrowed $15,000 against the total $50,000 available to be drawn down leaving $35,000 further funds available to be drawn down. On March 9, 2011, the Company borrowed $12,000 against the total $35,000 available to be drawn down leaving $23,000 further funds available to be drawn down. On January 5, 2012, the Company borrowed $19,943 against the total $23,000 available to be drawn down leaving $3,057 further funds available to be drawn down. On March 13, 2012, the Company borrowed $8,943 against the total $3,057 available to be drawn down resulting in $5,886 overdrawn against the $300,000 loan. On April 2, 2012, the Company borrowed a final $5,600 resulting in $11,486 to be overdrawn against the $300,000 loan, leaving a total balance payable on this note payable of $311,486. On December 31, 2013, the entire amount of this note was assigned to a third party. Therefore the balance payable on this note payable is $Nil as of February 28, 2014 (May 31, 2013 - $311,486).
	Interest expense was calculated to December 31, 2013 and amounted to $23,703 for the nine month period ended February 28, 2014 (February 28, 2013 - $24,223) and is included in selling and administrative expense. As at February 28, 2014, accrued interest of $101,605 (May 31, 2013 - $77,902) is included in accounts payable and accrued liabilities.
	NOTE 9.  NEW LOAN
	On June 8, 2012, the Company received an unsecured loan of $100,080 to help fund and start up the Company’s new Telecom line of business. On July 30, 2012, the Company received an additional $49,980. On October 4, 2012 and November 16, 2012, further loans of $25,000 on each date were received, leaving a total balance payable of $200,060. On December 31, 2013, the entire amount of this note was assigned to a third party. Therefore the balance payable is $Nil as of February 28, 2014 (May 31, 2013 - $200,060). Interest is payable at the prime rate plus 2% and was calculated to December 31, 2013.
Convertible Debt, Fair Value Disclosure, Methodology	'
	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, 2015. This convertible debenture has not been repaid and is due on March 10, 2015.
	NOTE 11.  ASSIGNMENT AND NEW CONVERTIBLE LOAN
	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 February 28, 2014 (May 31, 2013 - $Nil).

Stock_Transactions_Parenthetic

Stock Transactions Parenthetical Disclosures	9 Months Ended
	Feb. 28, 2014
Compensation Related Costs, Share Based Payments:	'
Stock Transactions Parenthetical Disclosures	'
	NOTE 12.  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 February 28, 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

Compensation_Related_Costs_Sha

Compensation Related Costs, Share Based Payments	9 Months Ended
	Feb. 28, 2014
Compensation Related Costs, Share Based Payments:	'
Schedule of Share-based Compensation, Stock Options, Activity	'
	NOTE 13.  UNAMORTIZED STOCK-BASED COMPENSATION FOR STOCKHOLDERS
	On April 11, 2012, the Company issued 30,000 shares of its common stock to a director of the Company in return for services. The stock-based compensation issued has been valued at $4,800 ($0.16 per share) which was the fair value of the stock on the date of issuance. The stock must be held for a minimum of twelve months from the date of issuance. The amount of this compensation is being amortized over twelve months starting May 1, 2012. The unamortized portion of this is $Nil as at February 28, 2014 (May 31, 2013 - $Nil) and has been expensed as directors’ fees.
	On April 11, 2012, the Company issued 30,000 shares of its common stock to another director of the Company in return for services. The stock-based compensation issued has been valued at $4,800 ($0.16 per share) which was the fair value of the stock on the date of issuance. The stock must be held for a minimum of twelve months from the date of issuance. The amount of this compensation is being amortized over twelve months starting May 1, 2012. The unamortized portion of this is $Nil as at February 28, 2014 (May 31, 2013 - $Nil) and has been expensed as directors’ fees.
	The total unamortized portion of stock-based compensation for stockholders is $Nil as at February 28, 2014 (May 31, 2013 - $Nil).

Stockholders_Equity_Note

Stockholders Equity Note	9 Months Ended
	Feb. 28, 2014
Stockholders Equity Note:	'
Stockholders' Equity Note Disclosure	'
	NOTE 14.  STOCKHOLDERS’ DEFICIENCY
	The stockholders' deficiency section of the Company contains the following classes of capital stock as of February 28, 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.
	The stockholders' deficiency section of the Company contains the following classes of capital stock as of May 31, 2013: *
	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

Related_Party_Disclosures

Related Party Disclosures	9 Months Ended
	Feb. 28, 2014
Related Party Disclosures:	'
Related Party Transactions Disclosure	'
	NOTE 15.  COMMITMENTS AND RELATED PARTY TRANSACTIONS
	a)
	On June 25, 2008, the Company advanced $9,807 to UOMO Media Inc. (“UOMO”). One 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 February 28, 2014, $7,850 remains receivable from UOMO (May 31, 2013 – $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 20, 2014. The related service fee for the nine months ended February 28, 2014 amounted to $90,000 (February 28, 2013 - $48,000).
	c)
	On July 1, 2012, an independent contractor agreement was entered into under which compensation of $12,000 per month was to be paid to perform services as an officer to December 31, 2012. The related service fee for the nine months ended February 28, 2014 amounted to $Nil (February 28, 2013 - $72,000).

Subsequent_Events

Subsequent Events	9 Months Ended
	Feb. 28, 2014
Subsequent Events:	'
Subsequent Events	'
	NOTE 16.  SUBSEQUENT EVENTS
	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.