Blackwell 3D Construction (BDCC) 10-Q 20 Jan 15 2015 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Nov. 30, 2014	Jan. 19, 2015
Document and Entity Information
Entity Registrant Name	Brisset Beer International, Inc.
Entity Trading Symbol	BEER
Document Type	10-Q
Document Period End Date	30-Nov-14
Amendment Flag	FALSE
Entity Central Index Key	1495648
Current Fiscal Year End Date	-26
Entity Common Stock, Shares Outstanding		2,925,500
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	2015
Document Fiscal Period Focus	Q2

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Nov. 30, 2014	31-May-14
Current Assets
Cash	$9,115	$15,652
Trade and Other Receivables	14,470	1,418
Prepaid Expenses	10,800	300
Total Current Assets	34,385	17,370
Goodwill (note 6)	25,000	25,000
Total Assets	59,385	42,370
Current Liabilities
Accounts Payable and Accrued Liabilities	35,010	9,432
Amount Due Under Goodwill Purchase Agreement	0	12,500
Total Current Liabilities	35,010	21,932
Stockholders' Equity
Common Stock, Par Value $.0001 Authorized 500,000,000 shares, 2,795,500 and 2,120,500 shares issued and outstanding at November 30, 2014 and May 31, 2014 respectively	280	212
Paid-In Capital	1,269,367	1,236,788
Warrants	47,353	9,000
Accumulated Deficit	-1,294,609	-1,227,521
Accumulated Other Comprehensive Income	1,984	1,959
Total Stockholders' Equity	24,375	20,438
Total Liabilities and Stockholders' Equity	$59,385	$42,370

CONSOLIDATED_BALANCE_SHEETS_PA

CONSOLIDATED BALANCE SHEETS PARENTHETICALS (USD $)	Nov. 30, 2014	31-May-14
Parentheticals
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	2,795,500	2,120,500
Common Stock, shares outstanding	2,795,500	2,120,500

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS(Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Nov. 30, 2014	Nov. 30, 2013	Nov. 30, 2014	Nov. 30, 2013
Revenues {1}
Commission Revenue	$10,532	$0	$10,532	$0
Expenses
Operating Expenses	22,245	0	22,245	0
Professional Expenses	29,779	7,421	34,322	9,158
Office and Sundry	5,412	3,401	10,096	5,908
Rent	450	450	965	900
Management and Directors' Fees	9,992	0	9,992	0
Total Expenses	67,878	11,272	77,620	15,966
Net Loss from Operations	-57,346	-11,272	-67,088	-15,966
Other Income (Expenses)
(Loss)from Discontinued Operations	0	-291	0	-582
Net Other Income (Expenses)	0	-291	0	-582
Net Loss	-57,346	-11,563	-67,088	-16,548
Basic and Diluted Loss Per Share
Continuing Operations	($0.02)	($0.02)	($0.03)	($0.03)
Discontinued Operations	$0	$0	$0	$0
Weighted Average Shares Outstanding (1)	2,697,973	620,500	2,464,762	620,500
Comprehensive loss
Net loss	-57,346	-11,563	-67,088	-16,548
Other comprehensive (loss) income
Translation to US dollar presentation currency	262	708	25	1,747
Comprehensive loss	($57,084)	($10,855)	($67,063)	($14,801)

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
	Nov. 30, 2014	Nov. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	($67,088)	($16,548)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities
Units issued for services	16,000	0
Accretion Expense	0	582
Asset Retirement Obligation	0	-270
Change in Operating Assets and Liabilities
Decrease (Increase) In Trade and Other Receivables	-13,052	-292
Decrease (Increase) in Prepaid Expenses	-10,500	-815
Increase (Decrease) in Accounts Payable	25,578	-459
Net Cash Used in Operating Activities	-49,062	-17,802
CASH FLOWS FROM INVESTING ACTIVITIES
Decrease in Amounts Due Under Goodwill Purchase Agreement	-12,500	0
Net Cash Used in Investing Activities	-12,500	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from the Sale of Units	55,000	0
Net Cash Provided by Financing Activities	55,000	0
Effect of exchange rate changes on cash	25	1,747
Net (Decrease) Increase in Cash and Cash Equivalents	-6,537	-16,055
Cash and Cash Equivalents at Beginning of Period	15,652	51,077
Cash and Cash Equivalents at End of Period	9,115	35,022
Cash paid during the year for:
Interest	0	0
Income taxes	$0	$0

NATURE_OF_BUSINESS_AND_OPERATI

NATURE OF BUSINESS AND OPERATIONS	6 Months Ended
	Nov. 30, 2014
NATURE OF BUSINESS AND OPERATIONS
NATURE OF BUSINESS AND OPERATIONS	NOTE 1 – NATURE OF BUSINESS AND OPERATIONS
	Organization and Basis of Presentation
	Brisset Beer International, Inc. (the “Company”) was incorporated in the state of Florida on May 11, 2010 under the name Benefit Solutions Outsourcing Corp.
	On May 19, 2011 the Board of Directors and the majority shareholder of the Company approved a change to the Company’s Articles of Incorporation which affected a 17 for one forward stock split of our issued and outstanding common stock, changed the name of the company to “Buckeye Oil & Gas, Inc.”, and changed the business of the Company to oil and gas exploration.  The changes became effective at the close of business on June 1, 2011. The forward stock split was distributed to all shareholders of record on March 31, 2011. No cash was paid or distributed as a result of the forward stock split and no fractional shares were issued. All fractional shares which would otherwise be required to be issued as a result of the stock split were rounded up to the nearest whole share. There was no change in the par value of our common stock.
	On April 4, 2014, the Company entered into an Asset Purchase Agreement with Scenario A, a private Quebec corporation, to purchase all assets relating to the product known as “Broken 7”, a craft beer locally brewed in Montreal, Quebec, Canada.  Under the Asset Purchase Agreement, the Company agreed to acquire Broken 7 for $25,000 payable in two installments to Scenario A with $12,500 to be paid at closing and $12,500 to be paid 60 business days after the closing date of April 7, 2014 (second installment payment due date is July 3, 2014).  The Company’s principal executive officer, Stephane Pilon, also serves as Scenario A’s President.  The Corporation’s Secretary and director, Pol Brisset, also serves as Scenario A’s Vice-President.  Mr. Pilon and Mr. Brisset are majority owners of Scenario A.  The Company made the first payment of $12,500 on closing.  The Company and Scenario A have amended the original agreement such that the due date of the second payment of $12,500 has been extended an additional 30 business days to August 15, 2014.  On August 14, 2014 the Company made the second payment.
	On May 21, 2014, the Company received a written consent in lieu of a meeting of shareholders (the “Written Consent”) from the holders of 1,561,000 shares of common stock representing, at that time, 73.62% of our issued and outstanding common shares.  The Written Consent adopted resolutions which authorized the Company to act on a proposal to change the Company’s state of incorporation from Florida to Nevada by the merger of Buckeye Oil & Gas, Inc. with and into its wholly-owned subsidiary, Brisset Beer International, Inc. Brisset Beer International, Inc., is a Nevada corporation.  As result of the merger, the name of the Company was changed from Buckeye Oil & Gas, Inc. to “Brisset Beer International, Inc.” and the jurisdiction was changed from Florida to Nevada.  The changes became effective at the close of business on July 24, 2014.
	The accompanying financial statements have been prepared in U.S. dollars and in accordance with accounting principles generally accepted in the United States on a going concern basis.
	Nature of Operations
	The Company was formerly a company engaged in the acquisition and exploration of oil and gas properties. As a result of the current status of the properties, and due to the limited resources available to the Company, the Company has abandoned its interests in its two oil and gas properties.
	As a result of the Company’s management having experience in the brewing business, the Company has acquired the rights to Broken 7 which is a craft beer brewed in the province of Quebec, Canada.  The Company will be engaged principally in the marketing of Broken 7 as it has contracted out all brewing and distribution activities to a third-party service provider.  We operate in a single segment which is the craft beer market.  Our craft beer consists of single brand known as Broken 7 and is currently brewed, distributed, and marketed solely in Quebec, Canada.
	Interim Reporting
	In the opinion of management the unaudited condensed consolidated financial information furnished herein reflects all adjustments, consisting of normal and recurring adjustments that are necessary to fairly state the financial position of Brisset Beer International. Inc. and the results of its operations for the periods presented.  This report on Form 10-Q should be read in conjunction with the Company’s financial statements and notes thereto included in the Company’s Form 10-K for the fiscal year ended May 31, 2014.  The Company assumes that the users of the interim financial information herein have read or have access to the audited financial statements for the preceding fiscal year and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context.  Accordingly, footnote disclosure, which would substantially duplicate the disclosure contained in the Company’s Form 10-K for the fiscal year ended May 31, 2014 has been omitted.  The results of operations for the three and six month periods ended November 30, 2014 are not necessary indicative of results for the entire year ending May 31, 2015 or for any future annual or interim period.

ABILITY_TO_CONTINUE_AS_A_GOING

ABILITY TO CONTINUE AS A GOING CONCERN	6 Months Ended
	Nov. 30, 2014
ABILITY TO CONTINUE AS A GOING CONCERN
ABILITY TO CONTINUE AS A GOING CONCERN	NOTE 2 – ABILITY TO CONTINUE AS A GOING CONCERN
	The accompanying financial statements have been prepared in US dollars and in accordance with accounting principles generally accepted in the United States (“GAAP”) on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business.  The Company has only recently commenced its craft beer operations.  During the six months ended November 30, 2014 the Company has incurred net losses of $67,088 and the Company expects losses to continue until it can achieve profitable operations from its craft beer operations.  These conditions raise substantial doubt about the Company's ability to continue as a going concern.
	We will be required to expend substantial amounts of working capital in order to brew, distribute and market our Broken 7 brand of craft beer.  Our current operations have been funded entirely from capital raised from our private offering of securities from February 2014 through January 2015. We are entirely dependent on our ability to attract and receive additional funding from either the sale of securities or outside sources such as private investment or a strategic partner. We currently have no firm agreements or arrangements with respect to any such financing and there can be no assurance that any needed funds will be available to us on acceptable terms or at all. The inability to obtain sufficient funding of our operations in the future will restrict our ability to grow and reduce our ability to continue to conduct business operations. Our failure to raise additional funds will adversely affect our business operations, and may require us to suspend our operations, which in turn may result in a loss to the purchasers of our common stock.  After auditing our May 31, 2014 financial statements, our independent auditor issued a going concern opinion and our ability to continue is dependent on our ability to raise additional capital. If we are unable to obtain necessary financing, we will likely be required to curtail our development plans which could cause us to become dormant. Any additional equity financing may involve substantial dilution to our then existing stockholders.
	The Company's ability to continue as a going concern is dependent on its ability to brew, distribute, and market our craft beer and ultimately achieve profitable operations and to generate sufficient cash flow from financing and operations to meet its obligations as they become payable.  Management may seek additional capital through a private placement and public offering of its common stock.  Although there are no assurances that management’s plans will be realized, management believes that the Company will be able to continue operations in the future.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Nov. 30, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Management’s Estimates and Assumptions
	The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported in these financial statements and notes. Significant areas requiring the use of estimates relate to accrued liabilities and the impairment of goodwill.  Management believes the estimates utilized in preparing these financial statements are reasonable and prudent and are based on management’s best knowledge of current events and actions the Company may undertake in the future. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
	Reclassification
	A reclassification has been made to prior year comparative consolidated financial statements to conform to the current year presentation. This reclassification had no material effect on previously reported results of operations or financial position. The Company reclassified the amount of other comprehensive loss from net loss in the consolidated balance sheet and on the face of the consolidated statement of operations and comprehensive loss.
	Foreign Currency
	The functional currency of the Company at November 30 and May 31, 2014 is the Canadian dollar. Transactions that are denominated in a foreign currency are re-measured into the functional currency at the current exchange rate on the date of the transaction. Any foreign currency denominated monetary assets and liabilities are subsequently re-measured at current exchange rates, with gains or losses recognized as foreign exchange losses or gains in the statement of operations. Nonmonetary assets and liabilities are translated at historical exchange rates. Expenses are translated at average exchange rates during the period. Exchange gains and losses are included in statement of operations for the period.
	Adjustments arising from the translation of the Company’s financial statements to United States dollars for presentation purposes due to differences between average rates and balance sheet rates are recorded in other comprehensive income.
	Concentration of Credit Risk
	The Company has no off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains all of its cash balances with two financial institutions in the form of demand deposits.
	Loss per Share
	Income or loss per share is calculated based on the weighted average number of common shares outstanding. Diluted loss per share does not differ from basic loss per share since the effect of the Company’s warrants are anti-dilutive. Diluted income per share is calculated using the treasury stock method which uses the weighted average number of common shares outstanding during the period and also includes the dilutive effect of potentially issuable common shares from outstanding and warrants. At November 30, 2014, potential common shares of 4,350,000  (2013 - nil) related to outstanding share purchase warrants were excluded from the calculation of net loss per common share because their inclusion would be anti-dilutive.
	Comprehensive Income
	In accordance with ASC 220, “Comprehensive Income” (“ASC 220”) all components of comprehensive income, including net loss, are reported in the financial statements in the period in which they are recognized. Comprehensive income is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. Net loss and other comprehensive (income) loss, including foreign currency translation adjustments, are reported, net of any related tax effect, to arrive at comprehensive income. No taxes were recorded on items of other comprehensive income.
	Income Taxes
	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases.  Deferred tax assets are  reduced by a  valuation  allowance  when,  in the opinion  of  management,  it is more  likely than not  that  some portion or all of the deferred  tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Uncertain Tax Positions
	The Company adopted the provisions of ASC 740-10-50, formerly FIN 48, Accounting for Uncertainty in Income Taxes. The Company had no material unrecognized income tax assets or liabilities for the year ended May 31, 2014 or for the year ended May 31, 2013. The Company’s policy regarding income tax interest and penalties is to expense those items as general and administrative expense but to identify them for tax purposes. During the year ended May 31, 2014 and 2013, there were no income tax, or related interest and penalty items in the income statement, or liability on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction and Florida State.  Tax years 2011 to present remain open to income tax examination.  The Company is not currently involved in any income tax examinations.
	Fair Value of Financial Instruments
	The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels:
		•	Level one — Quoted market prices in active markets for identical assets or liabilities;
		•	Level two — Inputs other than level one inputs that are either directly or indirectly observable; and
		•	Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use.
	Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.
	Goodwill
	Pursuant to its agreement with Scenario A, the Company has acquired all rights to Broken 7, a craft beer brewed in Quebec, Canada.  The assets acquired consist of goodwill as no inventory or other assets were acquired.  The Company accounts for this assets under ASC No. 350, Intangibles—Goodwill and Other which states that goodwill and intangible assets with indefinite useful lives should not be amortized, but instead tested for impairment at the reporting unit level at least annually or more frequently if circumstances indicate possible impairment. The Company tests for impairment annually in the fourth quarter of the fiscal year. If impairment exists, a write-down to fair value (measured by discounting estimated future cash flows) is recorded.
	Impairment of Long-lived Assets
	In accordance with ASC 360, Property, Plant and Equipment, long lived assets such as equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.  Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset.  If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.  Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount of fair value less costs to sell, and are no longer depreciated.  The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.
	In accordance with ASC 350 Intangibles – Goodwill and Other the Company performs a qualitative assessment at the end of each reporting period to determine if any events or circumstances exist, such as an adverse change in business climate or a decline in the overall industry that would indicate that it would more likely than not reduce the fair value of a reporting unit below its carrying amount.
	Revenue recognition
	Revenue from the Company’s craft beer business is received in the form of commissions.  The Company has contracted out services to a single supplier for brewing, labeling and distribution. (note 5)  The Company recognizes commission revenue based on a percentage of sales with fixed margins as negotiated with the contract brewer.  Revenue will be recorded at the time of delivery to the customer.
	Recent Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.
	ASU 2014-10 Topic 915 Development Stage Entities
	The objective of the guidance is to reduce cost and complexity in the financial reporting system by eliminating inception-to-date information from the financial statements of development stage entities. The new standard eliminates the concept of a development stage entity (“DSE”) from U.S. GAAP. Therefore, the current incremental reporting requirements for a DSE, including inception-to-date information, will no longer apply. This standard is effective for annual reporting periods beginning after December 15, 2014. The Company has elected to early adopt this guidance effective with its May 31, 2014 consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which is the new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance under GAAP. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to a customer in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual and interim periods beginning on or after December 15, 2016, and early adoption is not permitted. Entities will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in the ASU. The Company does not expect any impact of adopting this guidance.
	In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved after the Requisite Service Period.” This ASU provides more explicit guidance for treating share-based payment awards that require a specific performance target that affects vesting and that could be achieved after the requisite service period as a performance condition. The new guidance is effective for annual and interim reporting periods beginning after December 15, 2015. The Company does not expect the adoption of this guidance to have a material impact on the financial statements.
	August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements – Going Concern (Topic 205-40)”, which requires management to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern for each annual and interim reporting period. If substantial doubt exists, additional disclosure is required. This new standard will be effective for the Company for annual and interim periods beginning after December 15, 2016. Early adoption is permitted. The Company expects to adopt this new standard for the fiscal year ending December 31, 2014 and the Company will continue to assess the impact on its financial statements.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Nov. 30, 2014
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	NOTE 4 – DISCONTINUED OPERATIONS
	The Company was formerly engaged in the exploration for oil and gas in Alberta, Canada.  The two properties have not ever produced any significant quantities of oil or gas and the properties do not have any known reserves or resources.  In addition due to the limited resources available to the Company, the Company has abandoned its interests in its two oil and gas properties.  As of May 31, 2014, the Company discontinued its operations in the oil and gas industry.  As a result, the Company has recognized $582 as discontinued operations for the six months ended November 30, 2013.

CONTRACT_BREWING_AGREEMENT

CONTRACT BREWING AGREEMENT	6 Months Ended
	Nov. 30, 2014
CONTRACT BREWING AGREEMENT
CONTRACT BREWING AGREEMENT	NOTE 5 - CONTRACT BREWING AGREEMENT
	On December 2, 2014 the Company entered into a Manufacturing and Distribution Agreement with Breuvages Blue Spike (“Blue Spike”). The agreement sets forth minimum quantities which Blue Spike will manufacture for the Company, manufacturing costs and a gross margin upon which the Company will earn its commission..
	Blue Spike is responsible for brewing, labeling and distributing Broken 7 beer for the Company. The Company, with the approval of Blue Spike, can continue selling products manufactured by Blue Spike in the Company’s own distribution network. Products sold within the Company’s own distribution network are subject to higher margins for the Company.  The Company is responsible, at its expense, for the marketing and promotion of Broken 7, and has agreed to invest 25% of the gross margin of its products for marketing and advertising.
	The Company granted Blue Spike a right of first refusal if the Company sells or transfers all or a portion of its rights in its brands. If the Company is sold during the term of the agreement, the Company is obligated to pay Blue Spike 2.5% of the purchase price for every $250,000 of product sales, up to $5 million. The agreement also provides for various payment returns to Blue Spike if the Company is sold when the agreement is no longer in effect, depending on when and why the agreement is no longer in effect. The agreement is for an initial term of five years and is automatically renewed for five years unless either party notifies the other of its intention not to renew 180 days prior to the expiration of the term. The Company granted Blue Spike a right of first refusal to manufacture or act as exclusive agent for the distribution and sale of its products in other territories other than Quebec.

GOODWILL

GOODWILL	6 Months Ended
	Nov. 30, 2014
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 6 – GOODWILL
	Broken 7
	On April 4, 2014, the Company entered into an Asset Purchase Agreement with Scenario A, a private Quebec corporation, to purchase all assets relating to the product known as “Broken 7”, a craft beer locally brewed in Montreal, Quebec, Canada.  Under the Asset Purchase Agreement, the Company agreed to acquire Broken 7 for $25,000 payable in two installments to Scenario A with $12,500 to be paid at closing and $12,500 to be paid 60 business days after the closing date of April 7, 2014 (second installment payment due date is July 3, 2014).  The purchase was of the Broken 7 trademark and recipe.  We have valued the trademark and recipe at minimal value and have therefore accounted for the entire purchase as goodwill. The Company’s principal executive officer and director, Stephane Pilon, also serves as Scenario A’s President.  The Corporation’s Secretary and director, Pol Brisset, also serves as Scenario A’s Vice-President.  Mr. Pilon and Mr. Brisset are majority owners of Scenario A.  The Company made the first payment of $12,500 on closing.  The Company and Scenario A have amended the original agreement such that the due date of the second payment of $12,500 has been extended an additional 30 business days to August 15, 2014.  On August 14, 2014 the Company made the second payment. The fair value of Broken 7 is measured by level three hierarchy of fair value of financial instruments.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Nov. 30, 2014
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	NOTE 7 – STOCKHOLDERS’ EQUITY
			Shares of common stock outstanding		Common stock		Additional paid-in capital		Warrants
	Balance – May 31, 2014			2,120,500		212		1,236,788		9,000
	Issuance of units			550,000		55		20,092		34,853
	Issuance of units for services			125,000				12,487		3,500
	Balance – November 30, 2014			2,795,500		280		1,269,367		47,353
	COMMON STOCK
	Stock Splits
	Effective July 8, 2013, the Company and the Board of Directors of the Company adopted resolutions to effectuate a reverse split of its issued and outstanding shares of common stock on the basis of 1 post consolidation share for each 100 pre-consolidation shares.  All share and per share amounts in the condensed consolidated financial statements of the Company have been adjusted to reflect the reverse split.
	Issuance of Units
	On August 12, 2014, the Company completing a financing issuing 550,000 units at $0.10 per unit for total proceeds of $55,000.  Each unit consist of one share of common stock, one A warrant, and one B warrant.  The A warrant is exercisable at a price of $0.15 per warrant until August 12, 2019 and each B warrant is exercisable at a price of $0.25 per warrant until August 12, 2020.  The units were issued pursuant to Regulation S of the Securities Act of 1993.
	The warrants included in the units have been fair valued using the Black Scholes model.  The fair value of the warrants was determined using the following assumptions:  dividend rate – 0%; volatility - 141%; risk free rate - 0.07%; and a term of five or six years.  Based on their fair value the warrants have been assigned a value of $34,853.
	Issuance of Units for Services
	On November 10, 2014 the Company entered into a service agreement issuing 125,000 units of the Company in partial payment for services rendered.  Each unit consists of one share of common stock, one A warrant and one B warrant.  The A warrant is exercisable at a price of $0.15 per share until June 30, 2019 and each B warrant at a price of $0.25 per share until June 30, 2020.
	The warrants included in the units have been fair valued using the Black Scholes model.  The fair value of the warrants was determined using the following assumptions:  dividend rate – 0%; volatility – 36.05%; risk free rate - 0.07%; and a term of five or six years.  Based on their fair value the warrants have been assigned a value of $3,500.
	WARRANTS
	The Company issued the following warrants outstanding:
	Exercise Price	Number	Expiry	Remaining Life
	$    0.05	1,500,000	1-Feb-19	4.17
	$    0.10	1,500,000	1-Feb-19	4.17
	$    0.15	550,000	12-Aug-19	4.7
	$    0.25	550,000	12-Aug-20	5.7
	$    0.15	125,000	30-Jun-19	4.58
	$    0.25	125,000	30-Jun-20	5.58
		4,350,000

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Nov. 30, 2014
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS
	On November 30, 2014 the Company entered into a service agreement with its current principal executive officer, Stephane Pilon.  Under the agreement the Company paid Mr. Pilon $9,992 (CDN$11,000) upon signing and will pay Mr. Pilon $2,725 (CDN $3,000) on a monthly basis.  As a result of operations commencing only in September 2014, the payment of the $9,992 has been disclosed as management fees.  Commencing December 1, 2014, it is expected that the majority of the compensation payable to Mr. Pilon will be recognized as an operating expense.
	The Company’s Asset Purchase Agreement was executed with Scenario A. The Company’s principal executive officer and director, Stephane Pilon, also serves as Scenario A’s President.  The Corporation’s Secretary and director, Pol Brisset, also serves as Scenario A’s Vice-President.  Mr. Pilon and Mr. Brisset are majority owners of Scenario A.  The Company has made total payments of $25,000 to Scenario A under the Asset Purchase Agreement.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Nov. 30, 2014
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS
	Issuance of Units
	On January 9, 2015, the Company  closed a private placement of 130,000 units at $0.15 per unit for total proceeds of $19,500. Each unit consists of one share of common stock, and one Class A warrant exercisable at $0.20 for five years, and one Class B warrant exercisable at $0.25 for five years.  The common shares were offered by the Company pursuant to an exemption from registration under Regulation S of the Securities Act of 1933, as amended.  The private placement was fully subscribed to by a non-U.S. person.
	Employment Agreement
	On January 12, 2015 the service agreement with Stephane Pilon was replaced by an employment agreement.  Under the agreement the Company will pay Mr. Pilon a base salary of CDN$36,000 per year, payable twice monthly.

ACCOUNTING_POLICIES_Policies

ACCOUNTING POLICIES (Policies)	6 Months Ended
	Nov. 30, 2014
ACCOUNTING POLICIES
Management's Estimates and Assumptions	Management’s Estimates and Assumptions
	The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported in these financial statements and notes. Significant areas requiring the use of estimates relate to accrued liabilities and the impairment of goodwill.  Management believes the estimates utilized in preparing these financial statements are reasonable and prudent and are based on management’s best knowledge of current events and actions the Company may undertake in the future. Actual results could differ from those estimates.
Cash and Cash Equivalents Policy	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
Reclassification	Reclassification
	A reclassification has been made to prior year comparative consolidated financial statements to conform to the current year presentation. This reclassification had no material effect on previously reported results of operations or financial position. The Company reclassified the amount of other comprehensive loss from net loss in the consolidated balance sheet and on the face of the consolidated statement of operations and comprehensive loss.
Foreign Currency	Foreign Currency
	The functional currency of the Company at November 30 and May 31, 2014 is the Canadian dollar. Transactions that are denominated in a foreign currency are re-measured into the functional currency at the current exchange rate on the date of the transaction. Any foreign currency denominated monetary assets and liabilities are subsequently re-measured at current exchange rates, with gains or losses recognized as foreign exchange losses or gains in the statement of operations. Nonmonetary assets and liabilities are translated at historical exchange rates. Expenses are translated at average exchange rates during the period. Exchange gains and losses are included in statement of operations for the period.
	Adjustments arising from the translation of the Company’s financial statements to United States dollars for presentation purposes due to differences between average rates and balance sheet rates are recorded in other comprehensive income.
Concentration of Credit Risk	Concentration of Credit Risk
	The Company has no off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains all of its cash balances with two financial institutions in the form of demand deposits.
Loss per Share	Loss per Share
	Income or loss per share is calculated based on the weighted average number of common shares outstanding. Diluted loss per share does not differ from basic loss per share since the effect of the Company’s warrants are anti-dilutive. Diluted income per share is calculated using the treasury stock method which uses the weighted average number of common shares outstanding during the period and also includes the dilutive effect of potentially issuable common shares from outstanding and warrants. At November 30, 2014, potential common shares of 4,350,000  (2013 - nil) related to outstanding share purchase warrants were excluded from the calculation of net loss per common share because their inclusion would be anti-dilutive.
Comprehensive Income, Policy	Comprehensive Income
	In accordance with ASC 220, “Comprehensive Income” (“ASC 220”) all components of comprehensive income, including net loss, are reported in the financial statements in the period in which they are recognized. Comprehensive income is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. Net loss and other comprehensive (income) loss, including foreign currency translation adjustments, are reported, net of any related tax effect, to arrive at comprehensive income. No taxes were recorded on items of other comprehensive income.
Income Taxes Policy	Income Taxes
	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases.  Deferred tax assets are  reduced by a  valuation  allowance  when,  in the opinion  of  management,  it is more  likely than not  that  some portion or all of the deferred  tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Uncertain Tax Positions	Uncertain Tax Positions
	The Company adopted the provisions of ASC 740-10-50, formerly FIN 48, Accounting for Uncertainty in Income Taxes. The Company had no material unrecognized income tax assets or liabilities for the year ended May 31, 2014 or for the year ended May 31, 2013. The Company’s policy regarding income tax interest and penalties is to expense those items as general and administrative expense but to identify them for tax purposes. During the year ended May 31, 2014 and 2013, there were no income tax, or related interest and penalty items in the income statement, or liability on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction and Florida State.  Tax years 2011 to present remain open to income tax examination.  The Company is not currently involved in any income tax examinations.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels:
		•	Level one — Quoted market prices in active markets for identical assets or liabilities;
		•	Level two — Inputs other than level one inputs that are either directly or indirectly observable; and
		•	Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use.
	Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.
Goodwill Policy	Goodwill
	Pursuant to its agreement with Scenario A, the Company has acquired all rights to Broken 7, a craft beer brewed in Quebec, Canada.  The assets acquired consist of goodwill as no inventory or other assets were acquired.  The Company accounts for this assets under ASC No. 350, Intangibles—Goodwill and Other which states that goodwill and intangible assets with indefinite useful lives should not be amortized, but instead tested for impairment at the reporting unit level at least annually or more frequently if circumstances indicate possible impairment. The Company tests for impairment annually in the fourth quarter of the fiscal year. If impairment exists, a write-down to fair value (measured by discounting estimated future cash flows) is recorded.
Impairment of Long-lived Assets	Impairment of Long-lived Assets
	In accordance with ASC 360, Property, Plant and Equipment, long lived assets such as equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.  Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset.  If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.  Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount of fair value less costs to sell, and are no longer depreciated.  The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.
	In accordance with ASC 350 Intangibles – Goodwill and Other the Company performs a qualitative assessment at the end of each reporting period to determine if any events or circumstances exist, such as an adverse change in business climate or a decline in the overall industry that would indicate that it would more likely than not reduce the fair value of a reporting unit below its carrying amount.
Revenue recognition	Revenue recognition
	Revenue from the Company’s craft beer business is received in the form of commissions.  The Company has contracted out services to a single supplier for brewing, labeling and distribution. (note 5)  The Company recognizes commission revenue based on a percentage of sales with fixed margins as negotiated with the contract brewer.  Revenue will be recorded at the time of delivery to the customer.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.
	ASU 2014-10 Topic 915 Development Stage Entities
	The objective of the guidance is to reduce cost and complexity in the financial reporting system by eliminating inception-to-date information from the financial statements of development stage entities. The new standard eliminates the concept of a development stage entity (“DSE”) from U.S. GAAP. Therefore, the current incremental reporting requirements for a DSE, including inception-to-date information, will no longer apply. This standard is effective for annual reporting periods beginning after December 15, 2014. The Company has elected to early adopt this guidance effective with its May 31, 2014 consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which is the new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance under GAAP. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to a customer in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual and interim periods beginning on or after December 15, 2016, and early adoption is not permitted. Entities will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in the ASU. The Company does not expect any impact of adopting this guidance.
	In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved after the Requisite Service Period.” This ASU provides more explicit guidance for treating share-based payment awards that require a specific performance target that affects vesting and that could be achieved after the requisite service period as a performance condition. The new guidance is effective for annual and interim reporting periods beginning after December 15, 2015. The Company does not expect the adoption of this guidance to have a material impact on the financial statements.
	August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements – Going Concern (Topic 205-40)”, which requires management to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern for each annual and interim reporting period. If substantial doubt exists, additional disclosure is required. This new standard will be effective for the Company for annual and interim periods beginning after December 15, 2016. Early adoption is permitted. The Company expects to adopt this new standard for the fiscal year ending December 31, 2014 and the Company will continue to assess the impact on its financial statements.

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Nov. 30, 2014
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY
		Shares of common stock outstanding		Common stock		Additional paid-in capital		Warrants
	Balance – May 31, 2014		2,120,500		212		1,236,788		9,000
	Issuance of units		550,000		55		20,092		34,853
	Issuance of units for services		125,000				12,487		3,500
	Balance – November 30, 2014		2,795,500		280		1,269,367		47,353

WARRANTS_OUTSTANDING_TABLE

WARRANTS OUTSTANDING (TABLE)	6 Months Ended
	Nov. 30, 2014
WARRANTS OUTSTANDING (TABLE):
WARRANTS OUTSTANDING (TABLE)	The Company issued the following warrants outstanding:
	Exercise Price	Number	Expiry	Remaining Life
	$    0.05	1,500,000	1-Feb-19	4.17
	$    0.10	1,500,000	1-Feb-19	4.17
	$    0.15	550,000	12-Aug-19	4.7
	$    0.25	550,000	12-Aug-20	5.7
	$    0.15	125,000	30-Jun-19	4.58
	$    0.25	125,000	30-Jun-20	5.58
		4,350,000

Organization_and_Basis_of_Pres

Organization and Basis of Presentation (Details) (USD $)	21-May-14	Apr. 04, 2014
Organization and Basis of Presentation
Purchase price under the Asset Purchase Agreement		$25,000
Amount of first installment to Scenario A to be paid at closing of the Asset Purchase Agreement		12,500
Amount of Second installment to Scenario A to be paid 60 business days after the closing date of the Asset Purchase Agreement		$12,500
Received a written consent from the holders of shares	1,561,000
Percentage of issued and outstanding common shares represented by holders of shares	73.62%

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	6 Months Ended
	Nov. 30, 2014
GOING CONCERN:
Net loss for the Period	$67,088

Results_of_Discontinued_operat

Results of Discontinued operations (Details) (USD $)	6 Months Ended
	31-May-14	Nov. 30, 2013
Results of Discontinued operations
The Company has recognized an amount as discontinued operations	$0	$582

CONTRACT_BREWING_AGREEMENTDeta

CONTRACT BREWING AGREEMENT(Details) (USD $)	Dec. 02, 2014
Blue Spike Agreement details
Company is obligated to pay Blue Spike the purchase price in percentage	2.50%
Company is obligated to pay Blue Spike the purchase price for every product sales worth	$250,000
The payment is agreed for every product up to in (millions)	$5,000,000

GOODWILL_Details

GOODWILL (Details) (USD $)	Apr. 04, 2014
INTANGIBLE ASSETS DETAILS
Asset Purchase Agreement, the Company agreed to acquire Broken 7 payable in two installments	$25,000
Installments to Scenario A to be paid at closing	12,500
Installments to Scenario A to be paid 60 business days after the closing date of April 7, 2014 (second installment)	$12,500

Changes_in_Stockholders_equity

Changes in Stockholders equity (Details)	Shares of common stock outstanding	Common stock	Additional paid-in capital	Warrants
Balance at May. 31, 2014	2,120,500	212	1,236,788	9,000
Issuance of units	550,000	55	20,092	34,853
Issuance of units for services	125,000	0	12,487	3,500
Balance at Nov. 30, 2014	2,795,500	280	1,269,367	47,353

COMMON_STOCK_SHARE_TRANSACTION

COMMON STOCK SHARE TRANSACTIONS (Details) (USD $)	Aug. 12, 2014
COMMON STOCK SHARE TRANSACTIONS:
Closed a direct offering for the issuance common shares	550,000
Issuance of Units at a price	$0.10
Issuance of Units for aggregate gross proceeds	$55,000
A warrant is exercisable at a price	$0.15
B warrant is exercisable at a price	$0.25

Fair_value_of_warrants_determi

Fair value of warrants determined using following assumptions (Details) (USD $)	3 Months Ended	6 Months Ended
	Aug. 31, 2014	Nov. 30, 2014
Fair value of warrants determined using following assumptions:
Dividend rate	0.00%	0.00%
Volatility	141.00%	36.05%
Risk free rate	0.07%	0.07%
Term of years	5	6
Warrants have been assigned a value	$34,853	$3,500

Warrants_Details

Warrants (Details)	Exercise Price	Warrant NumberMember	Remaining Life
Opening balance of warrants at May. 31, 2014	0	0	0
Warrants issued on February 1, 2019	0.05	1,500,000	4.17
Warrants issued 2nd time on February 1, 2019	0.1	1,500,000	4.17
Warrants issued on 12th August ,2019	0.15	550,000	4.7
Warrants issued on 12th August ,2020	0.25	550,000	5.7
Warrants issued on june 30th , 2019	0.15	125,000	4.58
Warrants issued on June 30th , 2020	0.25	125,000	5.58
Closing balance of warrants at Nov. 30, 2014	0	0	0

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Nov. 30, 2014	Sep. 30, 2014
RELATED PARTY TRANSACTIONS CONSISTS OF THE FOLLOWING:
Company paid Mr. Pilon	$9,992
After signing the agreement company paid the Mr .Pilon	2,725
As a result of operation Payment has been disclosed as management fees		9,992
The Company has made total payments of to Scenario A under the Asset Purchase Agreement.	$25,000

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Jan. 12, 2015	Jan. 09, 2015
Issuance of Units
Company closed a private placement of units at per unit 0.15		130,000
Total Proceeds of private placement		$19,500
Class A warrant exercisable at		$0.20
Class B warrant exercisable at		$0.25
Under the agreement the Company will pay Mr. Pilon a base salary of CDN$36,000 per year	$39,633.12