GroGenesis (GROG) 10-K 7 Oct 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	31-May-14	Nov. 30, 2013
Document and Entity Information:	'	'
Entity Registrant Name	'GroGenesis, Inc.	'
Document Type	'10-K	'
Document Period End Date	31-May-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001497055	'
Current Fiscal Year End Date	'--05-31	'
Entity Common Stock, Shares Outstanding	81,430,000	'
Entity Public Float	'	$14,346,500
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	'2014	'
Document Fiscal Period Focus	'FY	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	31-May-14	31-May-13
Current assets:	'	'
Cash	$12,188	$9,473
Prepaid expenses	18,900	'
Amounts receivable	19,000	'
Inventory	5,407	'
Total current assets	55,495	9,473
Other assets	'	'
Property, plant and equipment	159,259	'
Intangible assets	241,260	'
Total other assets	400,519	'
Total assets	456,014	9,473
Current liabilities:	'	'
Accounts payable and accrued liabilities	115,005	2,300
Related party payables	36,103	'
Advance	21,750	23,900
Total current liabilities	172,858	26,200
Total liabilities	172,858	26,200
STOCKHOLDER'S EQUITY (DEFICIT):	'	'
Common stock value	81,430	135,000
Common stock subscribed	21,000	'
Additional paid-in capital	1,605,600	-84,000
Deficit	-1,424,874	-67,727
Total stockholders' equity (deficit)	283,156	-16,727
Total liabilities and stockholders' equity (deficit)	$456,014	$9,473

BALANCE_SHEETS_PARENTHETICAL

BALANCE SHEETS (PARENTHETICAL) (USD $)	31-May-14	31-May-13
Balance Sheet	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	81,430,000	135,000,000
Common stock, shares outstanding	81,430,000	135,000,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	31-May-14	31-May-13
Income Statement	'	'
Revenue	$60,475	'
Cost of sales	-10,253	'
Gross profit	50,222	'
Expenses:	'	'
Commissions	3,550	'
Consulting fees	69,000	'
Depreciation	10,270	'
General and administrative	138,094	34,877
Impairment loss on intangible assets	1,107,101	'
Transfer agent and filing fees	7,134	'
Professional fees	72,220	8,014
Total expenses	1,407,369	42,891
Net loss	($1,357,147)	($42,891)
Net loss per share - basic and diluted	($0.01)	$0
Weighted average shares outstanding - basic and diluted	118,468,000	124,918,000

STATEMENT_OF_STOCKHOLDERS_EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Common stock	Additional paid-in capital	Common stock subscribed	Deficit accumulated	Total
Beginning Balance, amount at May. 31, 2012	$95,000	($76,000)	'	($24,836)	($5,836)
Beginning Balance, shares at May. 31, 2012	95,000,000	'	'	'	'
Common stock issued for cash, shares	40,000,000	'	'	'	40,000,000
Common stock issued for cash, value	40,000	-8,000	'	'	32,000
Net loss for the period	'	'	'	-42,891	-42,891
Ending Balance, amount at May. 31, 2013	135,000	-84,000	'	-67,727	-16,727
Ending Balance, shares at May. 31, 2013	135,000,000	'	'	'	'
Common stock issued for cash, shares	430,000	'	'	'	430,000
Common stock issued for cash, value	430	150,070	'	'	150,500
Finders fee	'	-6,300	'	'	-6,300
Common stock issued pursuant to asset purchase agreements, shares	17,500,000	'	'	'	17,500,000
Common stock issued pursuant to asset purchase agreements, value	17,500	1,449,130	'	'	1,466,630
Common stock issued pursuant to an easement agreement, shares	25,000,000	'	'	'	2,500,000
Common stock issued pursuant to an easement agreement, value	2,500	22,700	'	'	25,200
Return to treasury, shares	-74,000,000	'	'	'	74,000,000
Return to treasury, value	-74,000	74,000	'	'	'
Share subscriptions	'	'	21,000	'	21,000
Net loss for the period	'	'	'	-1,357,147	-1,357,147
Ending Balance, amount at May. 31, 2014	$81,430	$1,605,600	$21,000	($1,424,874)	$283,156
Ending Balance, shares at May. 31, 2014	81,430,000	'	'	'	'

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	31-May-14	31-May-13
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net loss	($1,357,147)	($42,891)
Adjustments to reconcile net cash used in operating activities:	'	'
Depreciation	10,270	'
Impairment of intangible assets	1,107,101	'
Change in operating assets and liabilities	'	'
(Increase) decrease in prepaid expenses	6,300	'
(Increase) decrease in amounts receivable	-19,000	'
(Increase) decrease in inventory	-5,407	'
Increase (decrease) in accounts payable and accrued liabilities	106,445	-4,486
Increase (decrease) in related party payables	36,103	'
Net cash used in operating activities	-115,335	-47,377
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Purchase of property, plant and equipment	45,000	'
Net cash used in investing activities	-45,000	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from issuance of common stock	150,500	32,000
Proceeds from share subscriptions	21,000	'
Payments of finders' fees	6,300	'
Proceeds from advance of related parties	'	23,900
Repayment of advance to related parties	2,150	'
Net cash provided by financing activities	163,050	55,900
Net increase (decrease) in cash	2,715	8,523
Cash - beginning of period	9,473	950
Cash - end of period	12,188	9,473
SUPPLEMENTAL INFORMATION:	'	'
Interest paid	'	'
Income taxes paid	'	'
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'
Common stock issued for acquisition of assets	1,466,630	'
Common stock issued for prepaid expenses	$25,200	'

Nature_and_Continuance_of_Oper

Nature and Continuance of Operations	12 Months Ended
	31-May-14
Notes	'
Nature and Continuance of Operations	'
	Note 1: Nature and Continuance of Operations
	GroGenesis, Inc. (the "Company") was incorporated in the state of Nevada on May 19, 2010. The Company was formed to become an operator of a beach shack in the State of Goa, India.
	On September 9, 2013, the Company entered into two asset purchase agreements whereby the Company agreed to purchase certain assets necessary for the operation of a plant growth surfactant manufacture and sales business.  The agreements closed on February 7, 2014.  The assets acquired are used in conjunction with the production, marketing, and sale of the crop surfactant to be sold under the name "GroGenesis". Effective November 1, 2013, the Company changed its name to GroGenesis, Inc. The Company’s former president, Maria Fernandes, resigned on closing. In addition, the Company has entered into an easement agreement whereby it was granted the right to use a portion of a farm located in Aylmer, Ontario, Canada for the purposes of using it as a demonstration farm in order to evaluate and exhibit the effects of GroGenesis.
	These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $1,424,874 as at May 31, 2014 and further losses are anticipated in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or the private placement of common stock. There is however no assurance that the Company will be able to raise any additional capital through any type of offering on terms acceptable to the Company.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	31-May-14
Notes	'
Summary of Significant Accounting Policies	'
	Note 2: Summary of Significant Accounting Policies
	a)  Basis of Accounting
	The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States.  The Company has a May 31 year-end.
	b)  Use of Estimates
	The preparation of financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, valuation of shares for services and assets, deferred income tax asset valuations and loss contingencies. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	c)  Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
	d)  Inventory
	Inventory is stated at the lower of cost or market. At May 31, 2014, inventory consists of raw materials.
	e)  Basic and Diluted Net Income (Loss) Per Share
	The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.
	f)  Financial Instruments
	The Company’s financial instruments consist of cash and cash equivalents, amounts receivable, accounts payable and accrued liabilities, related party payables, and advances. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	g)  Property and Equipment
	Property and equipment consists of a trade show booth and a manufacturing facility and is recorded at cost, less accumulated depreciation.  Property and equipment is amortized on a straight-line basis over its estimated life.
	Trade show booth	2 years
	Manufacturing facility	10 years
	h)  Intangible Assets
	Intangible assets consists of intellectual property and all costs incurred to acquire a trademark and a patent application. Intellectual properties have been capitalized in accordance with ASC Topic 350 “Intangibles - Goodwill and Other.”
	i)  Revenue Recognition
	The Company recognizes revenue when product is sold at a fixed or determinable price, persuasive evidence of an arrangement exists, delivery has occurred and title has transferred, and collectability is reasonably assured.
	j)  Accounts Receivable
	Accounts receivable are generally reported net of an allowance for uncollectible accounts. The allowance for uncollectible accounts is determined based on past collection experience and an analysis of outstanding balances.  As of May 31, 2014, the Company has not recorded an allowance as all receivables are deemed collectable at this time.
	k)  Long-lived Assets
	In accordance with ASC 360, Property, Plant and Equipment, the carrying value of intangible assets and other long-lived assets is reviewed on a regular basis for the existence of facts or circumstances that may suggest impairment. The Company recognizes impairment when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset. Impairment losses, if any, are measured as the excess of the carrying amount of the asset over its estimated fair value.  During the year ended May 31, 2014, the Company recognized an impairment charge of $1,107,101 (2013 - $0) for intangible assets.
	l)  Comprehensive Loss
	ASC 220, Comprehensive Income establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at May 31, 2014 and 2013, the Company has no items that represent comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.
	m)  Income Taxes
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
	n)  Fair value
	The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by US generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows:
	Level 1 - quoted prices for identical instruments in active markets.
	Level 2 - quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and.
	Level 3 - fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	Financial instruments consist principally of cash and cash equivalents, amounts receivable, accounts payable and accrued liabilities, related party payables and advances. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations.
	Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial statement. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.
	o)  Recent Accounting Pronouncements
	The Company has limited operations and is considered to be in the development stage. During the year ended May 31, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this Update allows the Company to remove the inception-to-date information and all references to development stage.
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Property_and_Equipment_Disclos

Property and Equipment Disclosure	12 Months Ended
	31-May-14
Notes	'
Property and Equipment Disclosure	'
	Note 3: Property and Equipment
		Trade show	Manufacturing
		booth	facility
		$	$
	Cost:
	Balance, May 31, 2013	-	-
	Additions	45,000	124,529
	Balance, May 31, 2014	45,000	124,529
	Accumulated amortization:
	Balance, May 31, 2013	-	-
	Additions	6,611	3,659
	Balance, May 31, 2014	6,611	3,659
	Carrying amounts:
	Balance, May 31, 2013	-	-
	Balance, May 31, 2014	38,389	120,870

Intangible_Assets_Disclosure

Intangible Assets Disclosure	12 Months Ended
	31-May-14
Notes	'
Intangible Assets Disclosure	'
	Note 4: Intangible Assets
	On September 30, 2014, the Company entered into an asset purchase agreement (Note 9) whereby the Company issued 12,500,000 shares of restricted common stock in exchange for intellectual property and related assets necessary for operating a Plant Surfactant manufacture and sale business. The fair value of the 12,500,000 shares of common stock of $1,342,101 has been recorded as intangible assets. On May 31, 2014, the Company performed an impairment test on the intellectual property. The Company recorded impairment of $1,107,101, leaving a carrying balance of $235,000 as at May 31, 2014.
	The following represents changes in gross carrying amount of intangibles as at May 31, 2014 and 2013:
		Trademark	Patent	Intellectual property
		$	$	$
	Cost:
	Balance, May 31, 2013	-	-	-
	Additions	1,131	5,130	1,342,101
	Balance, May 31, 2014	1,131	5,130	1,342,101
	Accumulated amortization and impairment:
	Balance, May 31, 2013	-	-	-
	Additions	-	-	-
	Impairment	-	-	1,107,101
	Balance, May 31, 2014	-	-	1,107,101
	Carrying amounts:
	Balance, May 31, 2013	-	-	-
	Balance, May 31, 2014	1,131	5,130	235,000

Advance_Disclosure

Advance, Disclosure	12 Months Ended
	31-May-14
Notes	'
Advance, Disclosure	'
	Note 5: Advance
	As at May 31, 2014 the Company owed $21,750 to an associate of the Company’s management. The advance is unsecured, payable on demand and non-interest bearing.

Related_Parties_Disclosure

Related Parties Disclosure	12 Months Ended
	31-May-14
Notes	'
Related Parties Disclosure	'
	Note 6: Related Parties
	On March 1, 2014, the Company entered into a Consulting Agreement with the Company’s Chief Operations Officer (the “COO”) whereby the Company agreed to pay the COO $2,500 per month. During the year ended May 31, 2014, the Company recorded $7,500 of consulting fees for services provided by the COO. As at May 31, 2014, the Company owes the COO of the Company $7,500 (2013 - $nil), which is unsecured, non-interest bearing and due on demand.
	During the year ended May 31, 2014, the Vice President of Sales and Manufacturing (“VPSM”) paid for expenses on behalf of the Company and collected revenue on sales on behalf of the Company. As at May 31, 2014, the Company owes the VPSM of the Company $12,605 (2013 - $nil), which is unsecured, non-interest bearing and due on demand.
	As at May 31, 2014, the Company owes the President of the Company $15,998 (2013 - $nil) for general and administration expenses and travel expenses paid on behalf of the Company. The amount is unsecured, non-interest bearing and due on demand.
	The Company’s manufacturing facility was leased under a 1-year rental agreement at the rate of $800 per month, which lease term expired on May 22, 2014. The lease continues on a month-to-month basis thereafter until terminated by either party on written notice.

Capital_Stock_Disclosure

Capital Stock Disclosure	12 Months Ended
	31-May-14
Notes	'
Capital Stock Disclosure	'
	Note 7: Capital Stock
	Effective November 1, 2013, the number of common shares authorized that may be issued by the Company increased from 75,000,000 common shares to 200,000,000 common shares with a par value of $0.001 per share.
	The Company became a reporting company on June 27, 2012 and on August 21, 2012,  the Company completed the sale of 40,000,000 common shares at the price of $0.0008 per share for total proceeds of $32,000.
	Effective November 1, 2013, the Company completed a 25:1 forward split of the Company’s issued and outstanding common stock. Every one share of common stock issued and outstanding prior to the split was exchanged for 25 post-split shares of common stock. All share and per share amounts have been restated retroactively.
	During the year ended May 31, 2014, the Company issued 430,000 shares of common stock at $0.35 per share for total gross proceeds of $150,500.  The Company paid finders fees of $6,300.
	During the year ended May 31, 2014, the Company issued 17,500,000 shares of common stock at a fair value of $1,466,630 pursuant to the two asset purchase agreements signed on September 9, 2013.
	During the year ended May 31, 2014, the Company issued 2,500,000 shares of common stock at a fair value of $25,200 pursuant to the easement agreement signed on September 9, 2013.
	During the year ended May 31, 2014, the former President of the Company returned 74,000,000 shares of common stock to treasury.

Commitments_Disclosure

Commitments Disclosure	12 Months Ended
	31-May-14
Notes	'
Commitments Disclosure	'
	Note 8: Commitments
	On September 9, 2013, the Company entered into an Asset Purchase Agreement whereby the Company agreed to acquire intellectual property as well as all related assets necessary for operating a plant growth enhancement product ("Plant Surfactant") manufacture and sale business. The agreement was closed on February 7, 2014.  In consideration, the Company issued 12,500,000 shares of restricted common stock. In addition, the Company also agreed to incorporate a wholly-owned subsidiary that will hold these assets and conduct operations, and execute a consulting agreement with the President of the Company whereby he will receive $7,000 per month. The consulting agreement will become effective on the date that the Company raises a minimum of $500,000 to fund operations. As at May 31, 2014, the company has not incorporated a wholly-owned subsidiary.
	On September 9, 2013, the Company entered into an Asset Purchase Agreement whereby the Company agreed to acquire certain equipment used in conjunction with the production, marketing and sale of the Plant Surfactant. The agreement was closed on February 7, 2014.  In consideration, the Company issued 5,000,000 shares of restricted common stock. In addition, the Company also agreed to execute a consulting agreement with the seller whereby he will receive $5,000 per month. The consulting agreement will become effective on the date that the Company raises a minimum of $500,000 to fund operations.
	On September 9, 2013, the Company entered into an Easement Agreement whereby the Company agreed to acquire the exclusive right to 10 acres of farm property located in Aylmer, Ontario, Canada, to operate as a demonstration farm in order to evaluate and exhibit the effects of using the Plant Surfactant for an initial term of 3 years. In consideration, the Company issued 2,500,000 shares of restricted common stock.
	On March 1, 2014, the Company entered into a Consulting Agreement with the Company’s Chief Operations Officer (the “COO”) whereby the Company agreed to pay the COO $2,500 per month.
	On March 1, 2014, the Company entered into a Consulting Agreement whereby the Company agreed to pay the consultant $2,500 per month effective January 1, 2014.

Income_Tax_Disclosure

Income Tax Disclosure	12 Months Ended
	31-May-14
Notes	'
Income Tax Disclosure	'
	Note 9: Income Taxes
	As of May 31, 2014, the Company had net operating loss carry forwards of approximately $1,424,874 that may be available to reduce future years’ taxable income through 2032. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
	The components of the deferred tax asset, the statutory tax rate, the effective tax rate and the elected amount of the valuation allowance are indicated below:
		For the Year		For the Year
		Ended May 31,		Ended May 31,
		2014		2013
	Operating loss	$	1,357,147	$	42,891
	Statutory tax rate		34%		34%
	Refundable federal income tax attributable to current operations		461,430		14,583
	Change in valuation allowance		-461,430		-14,853
	Net refundable amount	$	-	$	-
	The cumulative tax effect at the expected rate of 34% of significant items comprising the net deferred tax amount is:
		31-May-14		31-May-13
	Deferred tax asset attributed to:
	Net operating loss	$	484,457	$	23,027
	Less, valuation allowance		-484,457		-23,027
	Net deferred tax assets	$	-	$	-
	The Company has provided a valuation allowance against its deferred tax assets given that it is in the exploration stage and there is substantial uncertainty as the Company’s ability to realize future tax benefits through utilization of operating loss carry forwards.

Subsequent_Event

Subsequent Event	12 Months Ended
	31-May-14
Notes	'
Subsequent Event	'
	Note 10: Subsequent Event
	On June 1, 2014, the Company signed a Consulting Agreement with the Company’s Chief Financial Officer (the “CFO”) whereby the Company agreed to pay the CFO $2,500 per month.
	On June 30, 2014, the Company completed a private placement consisting of 60,000 shares of common stock at a price of $0.35 per share for total proceeds of $21,000, which was received prior to May 31, 2014.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies: Basis of Accounting (Policies)	12 Months Ended
	31-May-14
Policies	'
Basis of Accounting	'
	a)  Basis of Accounting
	The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States.  The Company has a May 31 year-end.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	31-May-14
Policies	'
Use of Estimates	'
	b)  Use of Estimates
	The preparation of financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, valuation of shares for services and assets, deferred income tax asset valuations and loss contingencies. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Summary_of_Significant_Account3

Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Cash and Cash Equivalents Policy	'
	c)  Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

Summary_of_Significant_Account4

Summary of Significant Accounting Policies: Inventory Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Inventory Policy	'
	d)  Inventory
	Inventory is stated at the lower of cost or market. At May 31, 2014, inventory consists of raw materials.

Summary_of_Significant_Account5

Summary of Significant Accounting Policies: Basic and Diluted Net Income (loss) Per Share Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Basic and Diluted Net Income (loss) Per Share Policy	'
	e)  Basic and Diluted Net Income (Loss) Per Share
	The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Summary_of_Significant_Account6

Summary of Significant Accounting Policies: Property and Equipment Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Property and Equipment Policy	'
	g)  Property and Equipment
	Property and equipment consists of a trade show booth and a manufacturing facility and is recorded at cost, less accumulated depreciation.  Property and equipment is amortized on a straight-line basis over its estimated life.
	Trade show booth	2 years
	Manufacturing facility	10 years

Summary_of_Significant_Account7

Summary of Significant Accounting Policies: Intangible Assets (Policies)	12 Months Ended
	31-May-14
Policies	'
Intangible Assets	'
	h)  Intangible Assets
	Intangible assets consists of intellectual property and all costs incurred to acquire a trademark and a patent application. Intellectual properties have been capitalized in accordance with ASC Topic 350 “Intangibles - Goodwill and Other.”

Summary_of_Significant_Account8

Summary of Significant Accounting Policies: Revenue Recognition Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Revenue Recognition Policy	'
	i)  Revenue Recognition
	The Company recognizes revenue when product is sold at a fixed or determinable price, persuasive evidence of an arrangement exists, delivery has occurred and title has transferred, and collectability is reasonably assured.

Summary_of_Significant_Account9

Summary of Significant Accounting Policies: Accounts Receivable Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Accounts Receivable Policy	'
	j)  Accounts Receivable
	Accounts receivable are generally reported net of an allowance for uncollectible accounts. The allowance for uncollectible accounts is determined based on past collection experience and an analysis of outstanding balances.  As of May 31, 2014, the Company has not recorded an allowance as all receivables are deemed collectable at this time.

Recovered_Sheet1

Summary of Significant Accounting Policies: Long-lived Assets Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Long-lived Assets Policy	'
	k)  Long-lived Assets
	In accordance with ASC 360, Property, Plant and Equipment, the carrying value of intangible assets and other long-lived assets is reviewed on a regular basis for the existence of facts or circumstances that may suggest impairment. The Company recognizes impairment when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset. Impairment losses, if any, are measured as the excess of the carrying amount of the asset over its estimated fair value.  During the year ended May 31, 2014, the Company recognized an impairment charge of $1,107,101 (2013 - $0) for intangible assets.

Recovered_Sheet2

Summary of Significant Accounting Policies: Comprehensive Loss Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Comprehensive Loss Policy	'
	l)  Comprehensive Loss
	ASC 220, Comprehensive Income establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at May 31, 2014 and 2013, the Company has no items that represent comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.

Recovered_Sheet3

Summary of Significant Accounting Policies: Income Tax Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Income Tax Policy	'
	m)  Income Taxes
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

Recovered_Sheet4

Summary of Significant Accounting Policies: Fair Value Policy (Policies)	12 Months Ended
	31-May-14
Policies	'
Fair Value Policy	'
	n)  Fair value
	The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by US generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows:
	Level 1 - quoted prices for identical instruments in active markets.
	Level 2 - quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and.
	Level 3 - fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	Financial instruments consist principally of cash and cash equivalents, amounts receivable, accounts payable and accrued liabilities, related party payables and advances. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations.
	Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial statement. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Recovered_Sheet5

Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	31-May-14
Policies	'
Recent Accounting Pronouncements	'
	o)  Recent Accounting Pronouncements
	The Company has limited operations and is considered to be in the development stage. During the year ended May 31, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this Update allows the Company to remove the inception-to-date information and all references to development stage.
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Recovered_Sheet6

Summary of Significant Accounting Policies: Property and Equipment Policy: Property and Equipment Estimated Life (Tables)	12 Months Ended
	31-May-14
Tables/Schedules	'
Property and Equipment Estimated Life	'
	Trade show booth	2 years
	Manufacturing facility	10 years

Property_and_Equipment_Disclos1

Property and Equipment Disclosure: Property and Equipment, Schedule of Additions and Accumulated Amortization (Tables)	12 Months Ended
	31-May-14
Tables/Schedules	'
Property and Equipment, Schedule of Additions and Accumulated Amortization	'
		Trade show	Manufacturing
		booth	facility
		$	$
	Cost:
	Balance, May 31, 2013	-	-
	Additions	45,000	124,529
	Balance, May 31, 2014	45,000	124,529
	Accumulated amortization:
	Balance, May 31, 2013	-	-
	Additions	6,611	3,659
	Balance, May 31, 2014	6,611	3,659
	Carrying amounts:
	Balance, May 31, 2013	-	-
	Balance, May 31, 2014	38,389	120,870

Intangible_Assets_Disclosure_S

Intangible Assets Disclosure: Schedule of Intangible Assets (Tables)	12 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Intangible Assets	'
		Trademark	Patent	Intellectual property
		$	$	$
	Cost:
	Balance, May 31, 2013	-	-	-
	Additions	1,131	5,130	1,342,101
	Balance, May 31, 2014	1,131	5,130	1,342,101
	Accumulated amortization and impairment:
	Balance, May 31, 2013	-	-	-
	Additions	-	-	-
	Impairment	-	-	1,107,101
	Balance, May 31, 2014	-	-	1,107,101
	Carrying amounts:
	Balance, May 31, 2013	-	-	-
	Balance, May 31, 2014	1,131	5,130	235,000

Income_Tax_Disclosure_Schedule

Income Tax Disclosure: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'
		For the Year		For the Year
		Ended May 31,		Ended May 31,
		2014		2013
	Operating loss	$	1,357,147	$	42,891
	Statutory tax rate		34%		34%
	Refundable federal income tax attributable to current operations		461,430		14,583
	Change in valuation allowance		-461,430		-14,853
	Net refundable amount	$	-	$	-

Income_Tax_Disclosure_Schedule1

Income Tax Disclosure: Schedule of Deferred Tax Assets (Tables)	12 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Deferred Tax Assets	'
		31-May-14		31-May-13
	Deferred tax asset attributed to:
	Net operating loss	$	484,457	$	23,027
	Less, valuation allowance		-484,457		-23,027
	Net deferred tax assets	$	-	$	-

Nature_and_Continuance_of_Oper1

Nature and Continuance of Operations (Details) (USD $)	31-May-14
Details	'
Accumulated deficit	$1,424,874

Recovered_Sheet7

Summary of Significant Accounting Policies: Property and Equipment Policy: Property and Equipment Estimated Life (Details)	12 Months Ended
	31-May-14
Trade show booth	'
Property, Plant and Equipment, Useful Life	'2 years
Manufacturing Facility	'
Property, Plant and Equipment, Useful Life	'10 years

Recovered_Sheet8

Summary of Significant Accounting Policies: Long-lived Assets Policy (Details) (USD $)	12 Months Ended
	31-May-14
Details	'
Impairment charge	$1,107,101

Property_and_Equipment_Disclos2

Property and Equipment Disclosure: Property and Equipment, Schedule of Additions and Accumulated Amortization (Details) (USD $)	12 Months Ended
	31-May-14
Property and equipment, balance	$159,259
Trade show booth	'
Property and equipment, additions	45,000
Accumulated amortization	6,611
Property and equipment, balance	38,389
Manufacturing Facility	'
Property and equipment, additions	124,529
Accumulated amortization	3,659
Property and equipment, balance	$120,870

Intangible_Assets_Disclosure_D

Intangible Assets Disclosure (Details) (USD $)	12 Months Ended
	31-May-14
Details	'
Common stock issued for intellectual property	12,500,000
Value of intangible assets for common stock	$1,342,101
Impairment charge	$1,107,101

Intangible_Assets_Disclosure_S1

Intangible Assets Disclosure: Schedule of Intangible Assets (Details) (USD $)	12 Months Ended
	31-May-14
Intangible assets, balance	$241,260
Trademark	'
Intangible assets, additions	1,131
Intangible assets, balance	1,131
Patent	'
Intangible assets, additions	5,130
Intangible assets, balance	5,130
Intellectual property assets	'
Intangible assets, additions	1,342,101
Intangible assets, balance	$235,000

Advance_Disclosure_Details

Advance, Disclosure (Details) (USD $)	31-May-14	31-May-13
Details	'	'
Due to an associate of the Company's management	$21,750	$23,900

Related_Parties_Disclosure_Det

Related Parties Disclosure (Details) (USD $)	12 Months Ended
	31-May-14
Amount due to related party	$36,103
Manufacturing facility 1-year rental agreement, per month	800
Chief Operating Officer	'
Monthly compensation	2,500
Consulting fees for services provided by related party	7,500
Amount due to related party	7,500
Executive Vice President	'
Amount due to related party	12,605
President	'
Amount due to related party	$15,998

Capital_Stock_Disclosure_Detai

Capital Stock Disclosure (Details) (USD $)	0 Months Ended	1 Months Ended	12 Months Ended
	Nov. 01, 2013	Jun. 30, 2014	31-May-14	31-May-13
Details	'	'	'	'
Common shares authorized that may be issued	'	'	200,000,000	200,000,000
Par value	'	'	$0.00	$0.00
Common stock issued for cash proceeds	'	60,000	430,000	40,000,000
Cash proceeds from sale of stock	'	$21,000	$150,500	$32,000
Forward stock split	'Every one share of common stock issued and outstanding prior to the split was exchanged for 25 post-split shares of common stock	'	'	'
Finders fees	'	'	6,300	'
Common stock issued for asset purchase agreements	'	'	17,500,000	'
Value of stock issued for asset purchase agreements	'	'	1,466,630	'
Common stock issued for easement agreement	'	'	2,500,000	'
Value of stock issued for easement agreement	'	'	$25,200	'
Common stock returned to treasury	'	'	74,000,000	'

Commitments_Disclosure_Details

Commitments Disclosure (Details) (USD $)	31-May-14	Sep. 09, 2013	Sep. 09, 2013	Sep. 09, 2013	31-May-14
	Chief Operating Officer	Asset Purchase Agreement, Intellectual Property and Related Assets	Asset Purchase Agreement, Equipment	Easement Agreement	Consulting Agreement, Consultant
Restricted common stock issued	'	12,500,000	5,000,000	2,500,000	'
Monthly compensation	$2,500	$7,000	$5,000	'	$2,500
Minimum amount to be raised to fund operations	'	'	$500,000	'	'

Income_Tax_Disclosure_Details

Income Tax Disclosure (Details) (USD $)	31-May-14
Details	'
Net operating loss carry forwards	$1,424,874

Income_Tax_Disclosure_Schedule2

Income Tax Disclosure: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	31-May-14	31-May-13
Details	'	'
Operating loss	$1,357,147	$42,891
Statutory tax rate	34.00%	34.00%
Refundable federal income tax attributable to current operations	461,430	14,583
Change in valuation allowance	($461,430)	($14,853)

Income_Tax_Disclosure_Schedule3

Income Tax Disclosure: Schedule of Deferred Tax Assets (Details) (USD $)	31-May-14	31-May-13
Details	'	'
Deferred tax asset attributable to operating loss	$484,457	$23,027
Deferred tax assets, valuation allowance	($484,457)	($23,027)

Subsequent_Event_Details

Subsequent Event (Details) (USD $)	1 Months Ended	12 Months Ended
	Jun. 30, 2014	31-May-14	31-May-13	Jun. 02, 2014
				Chief Financial Officer
Monthly compensation	'	'	'	$2,500
Common stock issued for cash proceeds	60,000	430,000	40,000,000	'
Cash proceeds from sale of stock	$21,000	$150,500	$32,000	'