Sustainable Projects (SPGX) 10-Q 13 Jan 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Nov. 30, 2013	Jan. 13, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Blue Spa Inc	'
Entity Central Index Key	'0001500305	'
Document Type	'10-Q	'
Document Period End Date	30-Nov-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--05-31	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	7,000,000
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Nov. 30, 2013	31-May-13
Current Assets:	'	'
Cash and cash equivalents	$11,903	$7,788
Prepaid expenses	10,274	'
TOTAL ASSETS	22,177	7,788
Current Liabilities:	'	'
Accrued Liabilities - Note 4	3,483	18,670
Notes Payable - Note 6	104,000	59,000
Interest Payable	7,996	4,906
TOTAL LIABILITIES	115,479	82,576
Going Concern - Note 3	'	'
STOCKHOLDERS' DEFICIT	'	'
Common Stock - Note 5, Par Value:$0.0001, Authorized 500,000,000 shares Outstanding and issued 7,000,000 shares	700	700
Additional Paid in Capital	16,300	16,300
Deficit Accumulated during the development stage	-110,302	-91,788
TOTAL STOCKHOLDERS' DEFICIT	-93,302	-74,788
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$22,177	$7,788

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Nov. 30, 2013	31-May-13
Statement of Financial Position [Abstract]	'	'
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	500,000,000	500,000,000
Common stock, shares issued	7,000,000	7,000,000

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended		51 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Statements Of Operations	'	'	'	'	'
Administrative and other operating expenses	$8,956	$622	$15,424	$2,260	$99,390
Formation cost	'	'	'	'	2,916
Operating loss before interest expenses	-8,956	-622	-15,424	-2,260	-102,306
Interest expenses	-1,900	-639	-3,090	-1,283	-7,996
Operating loss before income taxes	-10,856	-1,261	-18,514	-3,543	-110,302
Income Taxes	'	'	'	'	'
Net loss and comprehensive loss	($10,856)	($1,261)	($18,514)	($3,543)	($110,302)
Loss per share of common stock - Basic and diluted	($0.00)	$0	($0.00)	$0	'
Weighted average shares of common stock - Basic and diluted	7,000,000	7,000,000	7,000,000	7,000,000	'

Statements_of_Stockholders_Def

Statements of Stockholders' Deficit and Comprehensive Income (Unaudited) (USD $)	Common Shares [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated During The Development Stage [Member]	Total
Balance at Sep. 03, 2009	'	'	'	'
Balance, shares at Sep. 03, 2009	'	'	'	'
Issuance of common stock	700	16,300	'	17,000
Issuance of common stock, shares	7,000,000	'	'	'
Net loss and comprehensive loss	'	'	-17,906	-17,906
Balance at May. 31, 2010	700	16,300	-17,906	-906
Balance, shares at May. 31, 2010	7,000,000	'	'	'
Net loss and comprehensive loss	'	'	-21,500	-21,500
Balance at May. 31, 2011	700	16,300	-39,406	-22,406
Balance, shares at May. 31, 2011	7,000,000	'	'	'
Net loss and comprehensive loss	'	'	-27,646	-27,646
Balance at May. 31, 2012	700	16,300	-67,052	-50,052
Balance, shares at May. 31, 2012	7,000,000	'	'	'
Net loss and comprehensive loss	'	'	-24,736	-24,736
Balance at May. 31, 2013	700	16,300	-91,788	-74,788
Balance, shares at May. 31, 2013	7,000,000	'	'	'
Net loss and comprehensive loss	'	'	-18,514	-18,514
Balance at Nov. 30, 2013	$700	$16,300	($110,302)	($93,302)
Balance, shares at Nov. 30, 2013	7,000,000	'	'	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended		51 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Cash Flows from operating activities:	'	'	'
Net loss	($18,514)	($3,543)	($110,302)
Changes in current assets and liabilities	'	'	'
Prepaid Expenses	-10,274	'	-10,274
Accrued expenses	-15,187	91	3,483
Interest payable	3,090	1,283	7,996
Net cash used in operating activities	-40,885	-2,169	-109,097
Cash Flows from financing activities:	'	'	'
Proceeds from issuance of common stock	'	'	17,000
Notes payable	45,000	'	104,000
Net Cash generated from financing activities	45,000	0	121,000
Net increase in cash and cash equivalents	4,115	-2,169	11,903
Cash and cash equivalents at beginning of period	7,788	2,285	'
Cash and cash equivalents at end of period	$11,903	$116	$11,903

Organization_and_Nature_of_Ope

Organization and Nature of Operations	6 Months Ended
	Nov. 30, 2013
Organization And Nature Of Operations	'
Organization and Nature of Operations	'
	1	Organization and Nature of Operations
		Blue Spa Incorporated (“the Company”) was incorporated in the State of Nevada, USA on September 4, 2009. The Company is in its early developmental stage since its formation and has not realized any revenues from its planned operations. The Company is engaged in the development of an internet based retailer of a multi-channel concept combining a wholesale distribution with a retail strategy. It plans to distribute quality personal care products, fitness apparel and related accessories.
		The Company has chosen a fiscal year end May 31.

Going_Concern

Going Concern	6 Months Ended
	Nov. 30, 2013
Going Concern	'
Going Concern	'
	2	Going Concern
		These financial statements have been prepared in conformity with generally accepted accounting principles in the United States, which contemplate continuation of the Company as a going concern. However, the Company has limited operations and has sustained operating losses resulting in a deficit. In view of these matters, realization of a major portion of the assets in the accompanying balance sheet is dependent upon the continued operations of the Company, which in turn is dependent upon the Company’s ability to meet its financing requirements, and the success of its future operations.
		The Company has accumulated a deficit of $110,302 since inception September 4, 2009, has yet to achieve profitable operations and further losses are anticipated in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent upon obtaining additional financing and/or achieving a sustainable profitable level of operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
		The Company believes that the cash on hand will be able to meet its on-going costs in the next 12 months. The Company may seek additional equity as necessary and it expects to raise funds through private or public equity investment in order to support existing operations and expand the range of its business. There is no assurance that such additional funds will be available for the Company on acceptable terms, if at all.

Summary_of_Principal_Accountin

Summary of Principal Accounting Policies	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Summary of Principal Accounting Policies	'
	3		Summary of principal accounting policies
			A summary of the significant accounting policies applied in the presentation of the accompanying financial statements follows:
			Basis of presentation
			The Company has not earned any revenue from limited principal operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Entity” as set forth in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915. Among the disclosures required by FASB ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of earnings, retained earnings and stockholders’ equity and cash flows disclose activity since the date of the Company’s inception.
			The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.
			Use of estimates
			The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates.
			Foreign currency translations
			The Company is located and operating outside of the United States of America. The functional currency of the Company is the U.S. Dollar. At the transaction date, each asset, liability, revenue and expense is translated into U.S. dollars by the use of the exchange rate in effect at that date. At the period end, monetary assets and liabilities are re-measured by using the exchange rate in effect at that date. The resulting foreign exchange gains and losses are included in operations.
			Cash and cash equivalents
			The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents.
			Development Stage Company
			The Company is a developmental stage company, and follows the guideline of the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codifications (“ASC”) Topic 915 Development State Entities. All losses accumulated since inception has been considered as part of the Company’s development stage activities.
			Comprehensive income
			The Company has adopted ASU 220 “Reporting Comprehensive Income”, which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. The Company is
			disclosing this information on its Statement of Stockholders’ Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners.
			For the six months ended November 30, 2013 there are no reconciling items between the net loss presented in the statements of operations and comprehensive loss as defined by ASU 220.
			Loss per share
			The Company reports basic loss per share in accordance with ASC Topic 260 Earnings Per Share (“EPS”). Basic loss per share is based on the weighted average number of common shares outstanding and diluted EPS is based on the weighted average number of common shares outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net loss (numerator) applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. All EPS presented in the financial statements are basic EPS as defined by ASU 260, “Earnings Per Share”. There are no diluted net income/ (loss) per share on the potential exercise of the equity-based financial instruments, hence a state of anti-dilution has occurred. All per share and per share information are adjusted retroactively to reflect stock splits and changes in par value.
			Income Taxes
			The Company follows the guideline under ASC Topic 740 Income Taxes. “Accounting for Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been recorded in the financial statements.
			Website Development Costs
			The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.
			Costs associated with the website consist primarily of website development costs paid to third party. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development of website content will be charged to operations as incurred. Web-site development costs related to the customers are charged to cost of sales.
			Research and Development Costs
			Research and development costs are expensed as incurred.
			Fair value of financial instruments
			Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values.
			The fair value of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and short term note - related party, approximate their carrying values since they are short term in nature and they are receivable or payable on demand.
			Management is of the opinion that the Company is exposed to significant interest or credit risks arising from the bank-held assets. The Company is operating outside the United States of America and may have significant exposure to foreign currency risk due to the fluctuation of the currency in which the Company operates and the U.S. dollar.
			The Company accounts for certain assets and liabilities at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. We categorize each of our fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are:
		●	Level 1— inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. As of November 30, 2013, the Company did not have any level 1 inputs.
		●	Level 2 — inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, foreign exchange rates, and forward and spot prices for currencies and commodities. Our Level 2 instruments consists options issued for services. As of November 30, 2013, the Company did not have any level 2 inputs.
		●	Level 3 — inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. As of November 30, 2013, the company did not have any level 3 inputs.
	The carrying values of cash, accounts payable and loan payable approximate fair value because of the short-term nature of these instruments. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
	Concentration of credit risk
	The Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars at a bank in the Slovenia that are not insured. The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution.
	Recently issued accounting pronouncements
	The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued would, if adopted, have a material effect on the accompanying financial statements.

Accrued_Expenses

Accrued Expenses	6 Months Ended
	Nov. 30, 2013
Payables and Accruals [Abstract]	'
Accrued Expenses	'
	4	Accrued expenses
	Accrued expenses as of November 30, 2013 are summarized as follows:
		30-Nov-13		31-May-13
		(Unaudited)		(Audited)
	Accrued audit fee	$	1,000	$	10,000
	Accrued accounting fee		575		3,575
	Accrued legal fee		-		1,328
	Accrued office expenses		1,908		3,767
	Total	$	3,483	$	18,670

Common_Stock

Common Stock	6 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
Common Stock	'
	5	Common stock
	During the six months ended November 30, 2013, no shares of common stock were sold. There were a total of 7,000,000 common stocks issued and outstanding as of November 30, 2013. There were no warrants or stock options outstanding as of November 30, 2013.

Notes_Payable

Notes Payable	6 Months Ended
	Nov. 30, 2013
Notes Payable [Abstract]	'
Notes Payable	'
	6	Notes payable
	There are six unsecured promissory notes bearing interest at 8% per annum which are due on demand.
	Date	Principal		Interest		Total
						(Unaudited)
	6-Oct-10	$	3,000	$	758	$	3,758
	22-Feb-11		1,500		333		1,833
	17-May-11		7,500		1,525		9,025
	16-Sep-11		5,000		883		5,883
	4-Nov-11		5,000		829		5,829
	15-Mar-12		10,000		1,370		11,370
	December 14,2012		13,000		832		13,832
	Total	$	45,000	$	6,530	$	51,530
	There are three unsecured promissory notes bearing interest at 8% per annum which are due on demand, and convertible at a conversion price of US$0.005 per share at the lender’s option.
	Date	Principal		Interest		Total
						(unaudited)
	2-Apr-13	$	14,000	$	743	$	14,743
	4-Sep-13		30,000		572		30,572
	15-Oct-13		15,000		151		15,151
	Total	$	59,000	$	1,466	$	60,466

Subsequent_Events

Subsequent Events	6 Months Ended
	Nov. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	7	Subsequent Events
	We have evaluated significant events and transactions that occurred from December 1, 2013 through the date of this report and have determined that there were no events or transactions other than those disclosed in this report, if any, that would require recognition or disclosure in our unaudited financial statements for the quarterly period ended November 30, 2013.

Summary_of_Principal_Accountin1

Summary of Principal Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
			Basis of presentation
			The Company has not earned any revenue from limited principal operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Entity” as set forth in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915. Among the disclosures required by FASB ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of earnings, retained earnings and stockholders’ equity and cash flows disclose activity since the date of the Company’s inception.
			The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.
Use of Estimates	'
			Use of estimates
			The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates.
Foreign Currency Translations	'
			Foreign currency translations
			The Company is located and operating outside of the United States of America. The functional currency of the Company is the U.S. Dollar. At the transaction date, each asset, liability, revenue and expense is translated into U.S. dollars by the use of the exchange rate in effect at that date. At the period end, monetary assets and liabilities are re-measured by using the exchange rate in effect at that date. The resulting foreign exchange gains and losses are included in operations.
Cash and Cash Equivalents	'
			Cash and cash equivalents
			The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents.
Development Stage Company	'
			Development Stage Company
			The Company is a developmental stage company, and follows the guideline of the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codifications (“ASC”) Topic 915 Development State Entities. All losses accumulated since inception has been considered as part of the Company’s development stage activities.
Comprehensive Income	'
			Comprehensive income
			The Company has adopted ASU 220 “Reporting Comprehensive Income”, which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. The Company is
			disclosing this information on its Statement of Stockholders’ Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners.
			For the six months ended November 30, 2013 there are no reconciling items between the net loss presented in the statements of operations and comprehensive loss as defined by ASU 220.
Loss Per Share	'
			Loss per share
			The Company reports basic loss per share in accordance with ASC Topic 260 Earnings Per Share (“EPS”). Basic loss per share is based on the weighted average number of common shares outstanding and diluted EPS is based on the weighted average number of common shares outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net loss (numerator) applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. All EPS presented in the financial statements are basic EPS as defined by ASU 260, “Earnings Per Share”. There are no diluted net income/ (loss) per share on the potential exercise of the equity-based financial instruments, hence a state of anti-dilution has occurred. All per share and per share information are adjusted retroactively to reflect stock splits and changes in par value.
Income Taxes	'
			Income Taxes
			The Company follows the guideline under ASC Topic 740 Income Taxes. “Accounting for Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been recorded in the financial statements.
Website Development Costs	'
			Website Development Costs
			The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.
			Costs associated with the website consist primarily of website development costs paid to third party. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development of website content will be charged to operations as incurred. Web-site development costs related to the customers are charged to cost of sales.
Research and Development Costs	'
			Research and Development Costs
			Research and development costs are expensed as incurred.
Fair Value of Financial Instruments	'
			Fair value of financial instruments
			Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values.
			The fair value of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and short term note - related party, approximate their carrying values since they are short term in nature and they are receivable or payable on demand.
			Management is of the opinion that the Company is exposed to significant interest or credit risks arising from the bank-held assets. The Company is operating outside the United States of America and may have significant exposure to foreign currency risk due to the fluctuation of the currency in which the Company operates and the U.S. dollar.
			The Company accounts for certain assets and liabilities at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. We categorize each of our fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are:
		●	Level 1— inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. As of November 30, 2013, the Company did not have any level 1 inputs.
		●	Level 2 — inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, foreign exchange rates, and forward and spot prices for currencies and commodities. Our Level 2 instruments consists options issued for services. As of November 30, 2013, the Company did not have any level 2 inputs.
		●	Level 3 — inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. As of November 30, 2013, the company did not have any level 3 inputs.
	The carrying values of cash, accounts payable and loan payable approximate fair value because of the short-term nature of these instruments. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
Concentration of Credit Risk	'
	Concentration of credit risk
	The Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars at a bank in the Slovenia that are not insured. The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution.
Recently Issued Accounting Pronouncements	'
	Recently issued accounting pronouncements
	The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued would, if adopted, have a material effect on the accompanying financial statements.

Accrued_Expenses_Tables

Accrued Expenses (Tables)	6 Months Ended
	Nov. 30, 2013
Payables and Accruals [Abstract]	'
Schedule of Accrued Expenses	'
	Accrued expenses as of November 30, 2013 are summarized as follows:
		30-Nov-13		31-May-13
		(Unaudited)		(Audited)
	Accrued audit fee	$	1,000	$	10,000
	Accrued accounting fee		575		3,575
	Accrued legal fee		-		1,328
	Accrued office expenses		1,908		3,767
	Total	$	3,483	$	18,670

Notes_Payable_Tables

Notes Payable (Tables)	6 Months Ended
	Nov. 30, 2013
Notes Payable [Abstract]	'
Schedule of Notes Payable	'
	There are six unsecured promissory notes bearing interest at 8% per annum which are due on demand.
	Date	Principal		Interest		Total
						(Unaudited)
	6-Oct-10	$	3,000	$	758	$	3,758
	22-Feb-11		1,500		333		1,833
	17-May-11		7,500		1,525		9,025
	16-Sep-11		5,000		883		5,883
	4-Nov-11		5,000		829		5,829
	15-Mar-12		10,000		1,370		11,370
	December 14,2012		13,000		832		13,832
	Total	$	45,000	$	6,530	$	51,530
	There are three unsecured promissory notes bearing interest at 8% per annum which are due on demand, and convertible at a conversion price of US$0.005 per share at the lender’s option.
	Date	Principal		Interest		Total
						(unaudited)
	2-Apr-13	$	14,000	$	743	$	14,743
	4-Sep-13		30,000		572		30,572
	15-Oct-13		15,000		151		15,151
	Total	$	59,000	$	1,466	$	60,466

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	Nov. 30, 2013
Going Concern	'
Accumulated deficit	$110,302

Accrued_Expenses_Schedule_of_A

Accrued Expenses - Schedule of Accrued Expenses (Details) (USD $)	Nov. 30, 2013	31-May-13
Payables and Accruals [Abstract]	'	'
Accrued audit fee	$1,000	$10,000
Accrued accounting fee	575	3,575
Accrued legal fee	'	1,328
Accrued office expenses	1,908	3,767
Total	$3,483	$18,670

Common_Stock_Details_Narrative

Common Stock (Details Narrative)	6 Months Ended
	Nov. 30, 2013	31-May-13
Equity [Abstract]	'	'
Number of common stock sold during period	0	'
Common stock, shares issued	7,000,000	7,000,000
Common stock, shares outstanding	7,000,000	'
Outstanding warrants, number	0	'
Outstanding stock options, number	0	'

Notes_Payable_Details_Narrativ

Notes Payable (Details Narrative) (USD $)	6 Months Ended
	Nov. 30, 2013
Notes Payable [Abstract]	'
Notes payable, interst rate	8.00%
Debt instrument, conversion price	$0.01

Notes_Payable_Schedule_of_Note

Notes Payable - Schedule of Notes Payable (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Notes payable, Principal	$59,000
Notes payable, Interest	1,466
Notes payable, Total	60,466
October 6, 2010 [Member]	'
Date	6-Oct-10
Notes payable, Principal	3,000
Notes payable, Interest	758
Notes payable, Total	3,758
February 22, 2011 [Member]	'
Date	22-Feb-11
Notes payable, Principal	1,500
Notes payable, Interest	333
Notes payable, Total	1,833
May 17, 2011 [Member]	'
Date	17-May-11
Notes payable, Principal	7,500
Notes payable, Interest	1,525
Notes payable, Total	9,025
September 16, 2011 [Member]	'
Date	16-Sep-11
Notes payable, Principal	5,000
Notes payable, Interest	883
Notes payable, Total	5,883
November 4, 2011 [Member]	'
Date	4-Nov-11
Notes payable, Principal	5,000
Notes payable, Interest	829
Notes payable, Total	5,829
March 15, 2012 [Member]	'
Date	15-Mar-12
Notes payable, Principal	10,000
Notes payable, Interest	1,370
Notes payable, Total	11,370
December 14, 2012 [Member]	'
Date	14-Dec-12
Notes payable, Principal	13,000
Notes payable, Interest	832
Notes payable, Total	13,832
April 2, 2013 [Member]	'
Date	2-Apr-13
Notes payable, Principal	14,000
Notes payable, Interest	743
Notes payable, Total	14,743
September 4, 2013 [Member	'
Date	4-Sep-13
Notes payable, Principal	30,000
Notes payable, Interest	572
Notes payable, Total	30,572
October 15, 2013 [Member	'
Date	15-Oct-13
Notes payable, Principal	15,000
Notes payable, Interest	151
Notes payable, Total	$15,151