Epcylon (PRFC) 10-Q 15 Apr 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Feb. 28, 2014	Apr. 14, 2014
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Feb-14	'
Trading Symbol	'prfc	'
Entity Registrant Name	'Epcylon Technologies, Inc.	'
Entity Central Index Key	'0001464766	'
Current Fiscal Year End Date	'--05-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	168,376,222
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	'

Balance_Sheets

Balance Sheets (USD $)	Feb. 28, 2014	31-May-13
CURRENT ASSETS:	'	'
Cash	$6,878	$180,955
Local tax receivable	77,959	66,226
Prepaid expense	4,148	55,813
TOTAL CURRENT ASSETS	88,985	302,994
Property and equipment, net	819	1,742
TOTAL ASSETS	89,804	304,736
CURRENT LIABILITIES:	'	'
Accounts payable and accrued expenses	175,661	468,370
Notes payable - related party	0	300,839
CURRENT LIABILITIES AND TOTAL LIABILITIES	175,661	769,209
STOCKHOLDER'S DEFICIENCY:	'	'
Common stock, par value $0.0001 300,000,000 shares authorized 167,642,888 and 164,125,222 issued and outstanding as of February 28, 2014 and May 31, 2013	16,764	16,411
Additional paid-in capital	6,246,541	5,697,526
Other comprehensive income	458	458
Accumulated deficit	-6,349,620	-6,178,868
TOTAL STOCKHOLDERS' DEFICIENCY	-85,857	-464,473
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)	$89,804	$304,736

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Feb. 28, 2014	31-May-13
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	167,642,888	164,125,222
Common stock, shares outstanding	167,642,888	164,125,222

Statement_of_Operations_and_Co

Statement of Operations and Comprehensive Loss (USD $)	3 Months Ended		9 Months Ended		65 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
REVENUE	$1,824	$20,964	$3,300	$20,964	$109,908
EXPENSES	'	'	'	'	'
General and administrative expenses	146,225	312,578	526,123	1,023,228	6,269,900
Reversal of prior period liabilities	-171,676	0	-171,676	0	-171,676
Write off of note receivable from related party	0	477,798	0	477,798	477,798
OPERATING INCOME (LOSS)	27,275	-769,412	-351,147	-1,480,062	-6,466,114
OTHER INCOME (EXPENSE)	'	'	'	'	'
Interest (expense) income	0	-6,698	-6,718	-7,726	-84,211
Gain on forgiveness of debt	200,705	0	200,705	0	200,705
NET INCOME (LOSS)	$227,980	($776,110)	($157,160)	($1,487,788)	($6,349,620)
Net income (loss) per common share	$0	$0	$0	($0.01)	'
Basic and fully diluted weighted average common shares outstanding	164,425,222	164,002,939	164,366,980	159,995,794	'

Statement_of_Stockholders_defi

Statement of Stockholders' deficit (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated During Development Stage [Member]	Other Comprehensive Loss [Member]	Total
Beginning Balance at Sep. 16, 2008	'	'	'	'	'
Capital contribution in connection with formation of Mobilotto, Inc.	'	$91	'	'	$91
Sale of 20,000,000 shares	10,000	10,000	'	'	20,000
Sale of 20,000,000 shares (Shares)	100,000,000	'	'	'	'
Shares issued in connection with Acquisition of Mobilitto, Inc.	10,000	-10,000	'	'	0
Shares issued in connection with Acquisition of Mobilitto, Inc. (Shares)	100,000,000	'	'	'	'
Net loss	'	'	-10,979	'	-10,979
BALANCE at May. 31, 2009	20,000	91	-10,979	0	9,112
BALANCE (Shares) at May. 31, 2009	200,000,000	'	'	'	'
Cancellation of Founders' shares	-500	400	'	'	-100
Cancellation of Founders' shares (Shares)	-5,000,000	'	'	'	'
Sale of shares	7,500	142,500	'	'	150,000
Sale of shares (Shares)	75,000,000	'	'	'	'
Sale of shares 2	286	859,157	'	'	859,443
Sale of shares 2 (Shares)	2,864,815	'	'	'	'
Other comprehensive gain / (loss) resulting from foreign exchange transactions/conversions	'	'	'	-598	-598
Net loss	'	'	-1,122,792	'	-1,122,792
BALANCE at May. 31, 2010	27,286	1,002,148	-1,133,771	-598	-104,935
BALANCE (Shares) at May. 31, 2010	272,864,815	'	'	'	'
Cancellation of Founders' shares	-606	485	'	'	-121
Cancellation of Founders' shares (Shares)	-6,062,960	'	'	'	'
Issuance of shares to certain existing shareholders	286	-286	'	'	0
Issuance of shares to certain existing shareholders (Shares)	2,864,815	'	'	'	'
Cancellation Of Shares Issued For Consulting Services	-100	-149,900	'	'	-150,000
Cancellation of shares issued for Consulting services (Shares)	-1,000,000	'	'	'	'
Sale of shares	700	1,049,300	'	'	1,050,000
Sale of shares (Shares)	7,000,000	'	'	'	'
Other comprehensive gain / (loss) resulting from foreign exchange transactions/conversions	'	'	'	-9,448	-9,448
Issuance of shares for Consulting services	100	149,900	'	'	150,000
Issuance of shares for Consulting services (Shares)	1,000,000	'	'	'	'
Net loss	'	'	-1,322,635	'	-1,322,635
BALANCE at May. 31, 2011	27,666	2,051,647	-2,456,406	-10,046	-387,139
BALANCE (Shares) at May. 31, 2011	276,666,670	'	'	'	'
Cancellation of Founders' shares	-10,750	11,062	'	'	312
Cancellation of Founders' shares (Shares)	-107,500,000	'	'	'	'
Cancellation Of Shares Issued For Consulting Services	-2,400	-45,600	'	'	-48,000
Cancellation of shares issued for Consulting services (Shares)	-24,000,000	'	'	'	'
Other comprehensive gain / (loss) resulting from foreign exchange transactions/conversions	'	'	'	11,475	11,475
Sale of shares, net of expense	280	386,603	'	'	386,883
Sale of shares, net of expense (Shares)	2,803,500	'	'	'	'
Exercise of Stock options	10	14,990	'	'	15,000
Exercise of Stock options (Shares)	100,000	'	'	'	'
Stock based compensation	'	767,160	'	'	767,160
Share reinstatement	606	-606	'	'	'
Share reinstatement (Shares)	6,062,960	'	'	'	'
Net loss	'	'	-1,643,675	'	-1,643,675
BALANCE at May. 31, 2012	15,412	3,185,256	-4,100,081	1,429	-897,984
BALANCE (Shares) at May. 31, 2012	154,133,130	'	'	'	'
Cancellation of Founders' shares	-175	175	'	'	0
Cancellation of Founders' shares (Shares)	-1,753,500	'	'	'	'
Other comprehensive gain / (loss) resulting from foreign exchange transactions/conversions	'	'	'	-971	-971
Sale of shares, net of expense	690	1,379,091	'	'	1,379,781
Sale of shares, net of expense (Shares)	6,900,000	'	'	'	'
Debt repayment	397	795,705	'	'	796,102
Debt repayment (Shares)	3,972,092	'	'	'	'
Stock based compensation	'	59,500	'	'	59,500
Cancellation of note payable	'	90,174	'	'	90,174
Stock Sale for Services	54	118,746	'	'	118,800
Stock Sale for Services (Shares)	540,000	'	'	'	'
Exercise of Warrants	33	66,667	'	'	66,700
Exercise Of Warrants (Shares)	333,500	'	'	'	'
Interest on related party loans	'	2,212	'	'	2,212
Adjustment to correct balance	'	'	13,592	'	13,592
Net loss	'	'	-2,092,379	'	-2,092,379
BALANCE at May. 31, 2013	16,411	5,697,526	-6,178,868	458	-464,473
BALANCE (Shares) at May. 31, 2013	164,125,222	'	'	'	'
Exercise of Warrants	30	59,970	'	'	60,000
Exercise Of Warrants (Shares)	300,000	'	'	'	'
Interest on related party loans	'	6,718	'	'	6,718
Shares to be issued on settlement of related party debt	322	482,328	'	'	482,650
Shares to be issued on settlement of related party debt (Shares)	3,217,666	'	'	'	'
Adjustment to correct balance	'	'	-13,592	'	-13,592
Net loss	'	'	-157,160	'	-157,160
BALANCE at Feb. 28, 2014	$16,763	$6,246,542	($6,349,620)	$458	($85,857)
BALANCE (Shares) at Feb. 28, 2014	167,642,888	'	'	'	'

Statement_of_cash_flows

Statement of cash flows (USD $)	9 Months Ended		65 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
OPERATING ACTIVITIES:	'	'	'
Net loss	($157,160)	($1,487,788)	($6,349,620)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Depreciation	923	3,689	30,241
Stock based compensation	0	59,500	826,660
Common stock issued for services	0	455,467	605,467
Inducement charge on debt settled via Common stock	0	0	185,953
Cancellation of Common stock issued for services	0	9,833	-140,167
Reversal of prior period liabilities	-171,676	0	-171,676
Gain on forgiveness of debt	-200,705	0	-200,705
Imputed Interest	6,718	0	76,436
Changes in operating assets and liabilities:	'	'	'
Prepaid expenses	51,666	-90,306	-4,148
Local tax receivable	-11,734	-13,888	-77,959
Accounts payable and accrued liabilities	79,672	118,010	547,730
NET CASH USED IN OPERATING ACTIVITIES	-415,888	-945,483	-4,671,788
Adjustment to deficit balance	-13,592	0	0
INVESTING ACTIVITIES:	'	'	'
Acquisition of property & equipment	0	0	-31,060
NET CASH USED IN INVESTING ACTIVITIES	0	0	-31,060
FINANCING ACTIVITIES:	'	'	'
Cancellation of shares	0	0	102,312
Issuance (net of redemption) of common stock	60,000	1,046,736	4,190,649
Proceeds from related party loans	182,188	0	1,168,310
Repayments of note payable to related party	0	0	-752,597
NET CASH PROVIDED BY INVESTING ACTIVITIES	242,188	1,046,736	4,708,674
Effect of exchange rates on cash	-377	0	1,052
INCREASE (DECREASE) IN CASH	-174,077	101,253	6,878
CASH - BEGINNING OF PERIOD	180,955	30,907	0
CASH - END OF PERIOD	$6,878	$132,160	$6,878

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Feb. 28, 2014
BASIS OF PRESENTATION [Text Block]	'
	NOTE 1 – BASIS OF PRESENTATION
	The attached consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. As a result, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures made are adequate to make the information presented not misleading. The consolidated financial statements reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on or about October 16, 2013. The results of operations for the three and nine months ended February 28, 2014 are not indicative of results for the full fiscal year or any other period.
	Recent Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.
	Epcylon Technologies, Inc., formerly known as Mobile Integrated Systems, Inc., is a development stage technology company that invests and operates across a wide variety of industry sectors. The Company is a developmental stage technology company that operates within the financial services industry and the broader gaming industry. The Company is engaged, through its Stealth branded products, in the business of researching, developing and maintaining proprietary algorithmic securities trading systems. Furthermore, the Company, through its MOBI branded products, develops software and interactive games for use by charitable organization and government regulated lotteries.
	On March 26, 2012, the Company changed its name from Loto Inc. to Mobile Integrated Systems, Inc. and on August 5, 2013, changed its name from Mobile Integrated Systems to Epcylon Technologies, Inc.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Feb. 28, 2014
GOING CONCERN [Text Block]	'
	NOTE 2 – GOING CONCERN
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated minimal revenue since inception, has an accumulated deficit of $6,349,620, as at February 28, 2014 and is unlikely to generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon, among other things, the continued financial support from its shareholders, the ability of the Company to obtain necessary equity or debt financing, and the attainment of profitable operations. These factors, among others, raise substantial doubt regarding the Company’s ability to continue as a going concern. There is no assurance that the Company will be able to generate revenues in the future. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to continue as a going concern.

ACCOUNTS_PAYABLE_AND_ACCRUED_L

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
	Feb. 28, 2014
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES [Text Block]	'
	NOTE 3 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
			28-Feb-14		May 31,
					2013
	Programming and systems testing	$	10,000	$	44,925
	Legal		99,051		176,539
	Audit		17,500		19,500
	Rent		–		–
	Consulting		5,880		12,594
	General and administrative		43,230		214,812
	Total	$	175,661	$	468,370

NOTES_PAYABLE_RELATED_PARTIES

NOTES PAYABLE - RELATED PARTIES	9 Months Ended
	Feb. 28, 2014
NOTES PAYABLE - RELATED PARTIES [Text Block]	'
	NOTE 4 – NOTES PAYABLE - RELATED PARTIES
			28-Feb-14		31-May-13
	Note payable due to related party with interest payable at 1% per annum, imputed to 5% due April 12, 2015*	$	-	$	300,839
		$	-	$	300,839
	*On August 31, 2013, the Company issued an additional note payable in the amount of $7,650 (for a total of $307,650) due to a related party with interest payable at 1% per annum, due August 30, 2015. On December 31, 2013, a settlement agreement was signed pursuant to which the Company agreed to settle the debt by the issuance of 2,051,000 shares of its restricted stock. The shares were calculated at an agreed price of $0.15 per share, being the market value of the shares on the settlement date. As at February 28, 2014, these shares have not been issued.
	On August 19, 2013, the Company issued a note payable in the amount of $50,000 due to a related party with interest payable at 5% per annum, due August 18, 2015. On February 6, 2014, a settlement agreement was signed pursuant to which the Company agreed to settle the debt by the issuance of 333,333 shares of its restricted stock. The shares were calculated at an agreed price of $0.15 per share, being the market value of the shares on the settlement date. As at February 28, 2014, these shares have not been issued.
	On September 30 2013, the Company issued a note payable in the amount of $50,000 due to a related party with interest payable at 5% per annum, due September 29, 2015. On February 6, 2014, a settlement agreement was signed pursuant to which the Company agreed to settle the debt by the issuance of 333,333 shares of its restricted stock. The shares were calculated at an agreed price of $0.15 per share, being the market value of the shares on the settlement date. As at February 28, 2014, these shares have not been issued.
	On September 30 2013, the Company issued a note payable in the amount of $50,000 due to a related party with interest payable at 5% per annum, due September 29, 2015. On February 6, 2014, a settlement agreement was signed pursuant to which the Company agreed to settle the debt by the issuance of 333,333 shares of its restricted stock. The shares were calculated at an agreed price of $0.15 per share, being the market value of the shares on the settlement date. As at February 28, 2014, these shares have not been issued.
	On December 20 2013, the Company issued a note payable in the amount of $25,000 due to a related party with interest payable at 5% per annum, due December 19, 2015. On February 6, 2014, a settlement agreement was signed pursuant to which the Company agreed to settle the debt by the issuance of 166,666 shares of its restricted stock. The shares were calculated at an agreed price of $0.15 per share, being the market value of the shares on the settlement date. As at February 28, 2014, these shares have not been issued.

STOCKHOLDERS_DEFICIENCY

STOCKHOLDERS' DEFICIENCY	9 Months Ended
	Feb. 28, 2014
STOCKHOLDERS' DEFICIENCY [Text Block]	'
	NOTE 5 – STOCKHOLDERS’ DEFICIENCY
	In July 2010, the Company issued 1,000,000 shares of the Company’s common stock to a consulting company in consideration for assistance in listing on the Frankfurt Stock Exchange. The shares were valued at $0.75 per share, the effective last sales price of the Company’s common stock. On February 3, 2011, the consulting company agreed to return the 1,000,000 shares to the Company as a result of its inability to perform all of the services contracted.
	Between August 2009 and May 2010, the Company sold an aggregate of 2,864,815 shares of our restricted common stock in a private placement with thirteen accredited investors at a purchase price of $0.30 per share for an aggregate purchase price of $859,443. On September 1, 2010, the Board of Directors determined that it was in the Company’s best interests to sell additional shares at a purchase price of $0.15 per share, and to modify the sales price paid by previous investors to reflect a new sales price of $0.15 per share. The
	Between August 2009 and May 2010, the Company sold an aggregate of 2,864,815 shares of our restricted common stock in a private placement with thirteen accredited investors at a purchase price of $0.30 per share for an aggregate purchase price of $859,443. On September 1, 2010, the Board of Directors determined that it was in the Company’s best interests to sell additional shares at a purchase price of $0.15 per share, and to modify the sales price paid by previous investors to reflect a new sales price of $0.15 per share. The aggregate number of shares sold and issued pursuant to this private placement was correspondingly increased by 2,864,815 shares, with no additional proceeds associated with such transaction.
	number of shares sold and issued pursuant to this private placement was correspondingly increased by 2,864,815 shares, with no additional proceeds associated with such transaction.
	During October and November 2010, the Company sold 7,000,000 shares of common stock at a price of $0.15 per share for a total purchase price of $1,050,000. Such shares were sold in private placements to foreign persons in reliance on the exemption from securities registration under Section 4(2) of the U.S. Securities Act of 1933, as amended (the “Securities Act”), and Regulation S promulgated thereunder. Such shares are restricted from trading, and may only be sold pursuant to a valid registration statement or pursuant to an exemption from the Securities Act.
	On November 30, 2010 pursuant to an agreement to cancel common shares two shareholders cancelled a total of 6,062,960 common shares. These shares were subsequently reinstated.
	On June 16, 2011 the Company entered into a Share Cancellation Agreement with one of the founders and his company, A Few Brilliant Minds Inc. (AFBMI). The founder desired to pursue other business interests and submitted his resignation from the Company's Board together and tendered for cancellation 97,000,000 common shares owned by AFBMI.
	In addition, the Company also entered into Share Cancellation Agreements dated June 20, 2011 with two shareholders to cancel 24,000,000 common shares in return for the original purchase price of $48,000.
	On November 18, 2011, the Company sold 1,833,500 shares of the Company’s common stock to nine purchasers (the “Purchasers”) for a purchase price of $0.15 per share. In addition, each of the Purchasers has received Warrants to purchase such number of shares of the Company’s common stock equal to the number of shares purchased by such shareholder, at an exercise price of $0.20 per share. The Company paid a finder’s fee in connection with these sales of the Company’s securities, consisting of (i) $22,002 ; and (ii) Warrants to purchase 146,680 shares of the Company’s common stock, at an exercise price of $0.20 per share.
	On March 7, 2012, a shareholder of the Company tendered for cancellation 10,500,000 shares of the Company’s common stock, pursuant to an agreement with the Company. The Company did not receive any payment for the cancellation of such shares.
	On March 27, 2012, the Company affected a 5 -for- 1 stock split of the stock of the Company.
	On April 9, 2012, the Company sold 670,000 shares of the Company’s common stock to three purchasers (the “Purchasers”) for a purchase price of $0.15 per share. In addition, each of the Purchasers has received Warrants to purchase such number of shares of the Company’s common stock equal to the number of shares purchased by such shareholder, at an exercise price of $0.20 per share. The Company paid a finder’s fee in connection with these sales of the Company’s securities, consisting of (i) $8,040 ; and (ii) Warrants to purchase 53,600 shares of the Company’s common stock, at an exercise price of $0.20 per share.
	On May 10, 2012, the Company issued 100,000 shares of the Company’s common stock to a director of the company as part of an exercise of options for a strike price of $0.15 per share.
	On May 22, 2012, the Company sold 300,000 shares of the Company’s common stock to two purchasers (the “Purchasers”) for a purchase price of $0.15 per share. In addition, each of the Purchasers has received Warrants to purchase such number of shares of the Company’s common stock equal to the number of shares purchased by such shareholder, at an exercise price of $0.20 per share. The Company paid a finder’s fee in connection with these sales of the Company’s securities, consisting of (i) $3,600 ; and (ii) Warrants to purchase 24,000 shares of the Company’s common stock, at an exercise price of $0.20 per share.
	On June 27, 2012, pursuant to an agreement with a shareholder, 1,753,500 shares of the Company’s common stock were cancelled.
	On August 31, 2012, the Company issued 6,350,000 shares of the Company’s common stock as part of a private placement and related to warrant exercises. All of the shares were issued at a price of $0.20 per share.
	On August 31, 2012, the Company eliminated all of its outstanding long-term liabilities with the issuance of 3,972,092 shares of common stock of the Company at a price of $0.15 per share to convert $595,814 in outstanding debt. The fair market value of the shares at the date of issuance aggregated $794,414, the excess of the fair value over the amount of the payable amounted to $198,604 and has been charged to operations during the year ended May 31, 2013 and is included in General and administrative expenses on the accompanying consolidated statement of operations.
	On October 5, 2012, the Company issued 550,000 shares of the Company’s common stock as part of a private placement. All of the shares were issued at a price of $0.20 per share.
	During the period ended November 30, 2012, the Company issued 540,000 shares of common stock valued at $118,800 to 2238646 Ontario Inc., the Company’s majority shareholder, pursuant to a Corporate Development Agreement dated as of November 1, 2012 (the “Corporate Development Agreement”) (note 3). 2238646 Ontario Inc. will provide the Company with consulting and other advisory services for a term of three years, with additional one year renewals if neither party gives notice of termination. Pursuant to the Corporate Development Agreement, the Company has agreed to issue an additional 540,000 shares on each of November 1, 2013 and November 13, 2014.
	On January 2, 2013, the Company issued 333,500 shares of the Company’s common stock related to warrant exercises. All of the shares were issued at a price of $0.20 per share.
	On July 23, 2013, the Company issued 300,000 shares of the Company’s common stock related to warrant exercises. All of the shares were issued at a price of $0.20 per share.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Feb. 28, 2014
SUBSEQUENT EVENTS [Text Block]	'
	NOTE 6 – SUBSEQUENT EVENTS
	On March 24, 2014, the Company issued 500,000 common shares to a third party as part of an arrangement of settlement of debt.
	On March 27, 2014, the Company issued 3,217,666 common shares to settle the notes payable as described in note 4.

ACCOUNTS_PAYABLE_AND_ACCRUED_L1

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Feb. 28, 2014
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	'
			28-Feb-14		May 31,
					2013
	Programming and systems testing	$	10,000	$	44,925
	Legal		99,051		176,539
	Audit		17,500		19,500
	Rent		–		–
	Consulting		5,880		12,594
	General and administrative		43,230		214,812
	Total	$	175,661	$	468,370

NOTES_PAYABLE_RELATED_PARTIES_

NOTES PAYABLE - RELATED PARTIES (Tables)	9 Months Ended
	Feb. 28, 2014
Schedule of Short-term Debt [Table Text Block]	'
			28-Feb-14		31-May-13
	Note payable due to related party with interest payable at 1% per annum, imputed to 5% due April 12, 2015*	$	-	$	300,839
		$	-	$	300,839

GOING_CONCERN_Narrative_Detail

GOING CONCERN (Narrative) (Details) (USD $)	9 Months Ended
	Feb. 28, 2014
Going Concern 1	$6,349,620

NOTES_PAYABLE_RELATED_PARTIES_1

NOTES PAYABLE - RELATED PARTIES (Narrative) (Details) (USD $)	9 Months Ended
	Feb. 28, 2014
Notes Payable - Related Parties 1	$7,650
Notes Payable - Related Parties 2	307,650
Notes Payable - Related Parties 3	1.00%
Notes Payable - Related Parties 4	2,051,000
Notes Payable - Related Parties 5	$0.15
Notes Payable - Related Parties 6	50,000
Notes Payable - Related Parties 7	5.00%
Notes Payable - Related Parties 8	333,333
Notes Payable - Related Parties 9	$0.15
Notes Payable - Related Parties 10	50,000
Notes Payable - Related Parties 11	5.00%
Notes Payable - Related Parties 12	333,333
Notes Payable - Related Parties 13	$0.15
Notes Payable - Related Parties 14	50,000
Notes Payable - Related Parties 15	5.00%
Notes Payable - Related Parties 16	333,333
Notes Payable - Related Parties 17	$0.15
Notes Payable - Related Parties 18	$25,000
Notes Payable - Related Parties 19	5.00%
Notes Payable - Related Parties 20	166,666
Notes Payable - Related Parties 21	$0.15

STOCKHOLDERS_DEFICIENCY_Narrat

STOCKHOLDERS' DEFICIENCY (Narrative) (Details) (USD $)	9 Months Ended
	Feb. 28, 2014
Stockholders' Deficiency 1	1,000,000
Stockholders' Deficiency 2	$0.75
Stockholders' Deficiency 3	1,000,000
Stockholders' Deficiency 4	2,864,815
Stockholders' Deficiency 5	$0.30
Stockholders' Deficiency 6	$859,443
Stockholders' Deficiency 7	$0.15
Stockholders' Deficiency 8	$0.15
Stockholders' Deficiency 9	2,864,815
Stockholders' Deficiency 10	$0.30
Stockholders' Deficiency 11	859,443
Stockholders' Deficiency 12	$0.15
Stockholders' Deficiency 13	$0.15
Stockholders' Deficiency 14	2,864,815
Stockholders' Deficiency 15	2,864,815
Stockholders' Deficiency 16	7,000,000
Stockholders' Deficiency 17	$0.15
Stockholders' Deficiency 18	1,050,000
Stockholders' Deficiency 19	6,062,960
Stockholders' Deficiency 20	97,000,000
Stockholders' Deficiency 21	24,000,000
Stockholders' Deficiency 22	48,000
Stockholders' Deficiency 23	1,833,500
Stockholders' Deficiency 24	$0.15
Stockholders' Deficiency 25	$0.20
Stockholders' Deficiency 26	22,002
Stockholders' Deficiency 27	146,680
Stockholders' Deficiency 28	$0.20
Stockholders' Deficiency 29	10,500,000
Stockholders' Deficiency 30	5
Stockholders' Deficiency 31	1
Stockholders' Deficiency 32	670,000
Stockholders' Deficiency 33	$0.15
Stockholders' Deficiency 34	$0.20
Stockholders' Deficiency 35	8,040
Stockholders' Deficiency 36	53,600
Stockholders' Deficiency 37	$0.20
Stockholders' Deficiency 38	100,000
Stockholders' Deficiency 39	$0.15
Stockholders' Deficiency 40	300,000
Stockholders' Deficiency 41	$0.15
Stockholders' Deficiency 42	$0.20
Stockholders' Deficiency 43	3,600
Stockholders' Deficiency 44	24,000
Stockholders' Deficiency 45	$0.20
Stockholders' Deficiency 46	1,753,500
Stockholders' Deficiency 47	6,350,000
Stockholders' Deficiency 48	$0.20
Stockholders' Deficiency 49	3,972,092
Stockholders' Deficiency 50	$0.15
Stockholders' Deficiency 51	595,814
Stockholders' Deficiency 52	794,414
Stockholders' Deficiency 53	198,604
Stockholders' Deficiency 54	550,000
Stockholders' Deficiency 55	$0.20
Stockholders' Deficiency 56	540,000
Stockholders' Deficiency 57	$118,800
Stockholders' Deficiency 58	2,238,646
Stockholders' Deficiency 59	2,238,646
Stockholders' Deficiency 60	540,000
Stockholders' Deficiency 61	333,500
Stockholders' Deficiency 62	$0.20
Stockholders' Deficiency 63	300,000
Stockholders' Deficiency 64	$0.20

SUBSEQUENT_EVENTS_Narrative_De

SUBSEQUENT EVENTS (Narrative) (Details)	9 Months Ended
	Feb. 28, 2014
Subsequent Events 1	500,000
Subsequent Events 2	3,217,666

Schedule_of_Accounts_Payable_a

Schedule of Accounts Payable and Accrued Liabilities (Details) (USD $)	9 Months Ended
	Feb. 28, 2014
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 1	$10,000
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 2	44,925
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 3	99,051
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 4	176,539
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 5	17,500
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 6	19,500
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 7	0
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 8	0
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 9	5,880
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 10	12,594
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 11	43,230
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 12	214,812
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 13	175,661
Accounts Payable And Accrued Liabilities Schedule Of Accounts Payable And Accrued Liabilities 14	$468,370

Schedule_of_Shortterm_Debt_Det

Schedule of Short-term Debt (Details) (USD $)	9 Months Ended
	Feb. 28, 2014
Notes Payable - Related Parties Schedule Of Short-term Debt 1	1.00%
Notes Payable - Related Parties Schedule Of Short-term Debt 2	5.00%
Notes Payable - Related Parties Schedule Of Short-term Debt 3	$0
Notes Payable - Related Parties Schedule Of Short-term Debt 4	300,839
Notes Payable - Related Parties Schedule Of Short-term Debt 5	0
Notes Payable - Related Parties Schedule Of Short-term Debt 6	$300,839