Virtual Interactive Technologies (VRVR) 10-Q 5 Jul 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	May 31, 2019	Jul. 01, 2019
Details
Registrant Name	MASCOTA RESOURCES CORP.
Registrant CIK	0001536089
SEC Form	10-Q
Period End date	May 31, 2019
Fiscal Year End	--11-30
Tax Identification Number (TIN)	36-4752858
Number of common stock shares outstanding		6,491,190
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	false
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	7976 East Phillips Circle
Entity Address, City or Town	Centennial
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112-3231
Entity Address, Address Description	Address of principal executive offices
City Area Code	303
Local Phone Number	961-7690
Phone Fax Number Description	Issuer’s telephone number, including area code
Entity Interactive Data Current	No
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	May 31, 2019	Nov. 30, 2018
Current Assets
Cash	$ 8,034	$ 49,380
Total Current Assets	8,034	49,380
Other Assets
Land and improvements	143,963	101,163
Total Other Assets	143,963	101,163
Total Assets	151,997	150,543
Current Liabilities
Accounts payable	27,405	21,205
Accrued interest, related parties	2,208	604
Accrued interest	4,340	2,780
Convertible note payable - related party	2,500	0
Convertible notes payable	25,000	0
Notes payable - related parties, current portion	54,900	24,400
Total Current Liabilities	116,353	48,989
Long-term Liabilities
Notes payable	45,000	45,000
Notes payable - related parties	5,000	5,000
Total Long-term Liabilities	50,000	50,000
Total Liabilities	166,353	98,989
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value	500	500
Common Stock, Value	6,491	6,491
Additional paid-in capital	286,611	286,611
Accumulated deficit	(307,958)	(242,048)
Total Stockholders' Equity (Deficit)	(14,356)	51,554
Total Liabilities and Stockholders' Equity (Deficit)	$ 151,997	$ 150,543

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - Parenthetical - $ / shares	May 31, 2019	Nov. 30, 2018
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	50,000	50,000
Preferred Stock, Shares Outstanding	50,000	50,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	90,000,000	90,000,000
Common Stock, Shares, Issued	6,491,190	6,491,190
Common Stock, Shares, Outstanding	6,491,190	6,491,190

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2019	May 31, 2018	May 31, 2019	May 31, 2018
Details
Revenue	$ 0	$ 0	$ 0	$ 0
Operating Expenses
General and administrative	15,582	2,258	62,746	8,807
Total Expenses	15,582	2,258	62,746	8,807
Operating loss	(15,582)	(2,258)	(62,746)	(8,807)
Other income (expense)
Interest expense	(894)	(384)	(1,560)	(615)
Interest expense, related parties	(975)	(754)	(1,604)	(1,577)
Total other income (expense)	(1,869)	(1,138)	(3,164)	(2,192)
Net loss	$ (17,451)	$ (3,396)	$ (65,910)	$ (10,999)
Loss per share, basic and fully diluted	$ 0	$ 0	$ (0.01)	$ 0
Weighted average number of shares outstanding - basic and fully diluted	6,491,190	4,140,750	6,491,190	4,140,750

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock	Preferred Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity Balance, Starting at Nov. 30, 2017	$ 4,141	$ 500	$ 160,753	$ (197,952)	$ (32,558)
Shares Outstanding, Starting at Nov. 30, 2017	4,140,750	50,000
Net Income (Loss)	$ 0	$ 0	0	(10,999)	(10,999)
Shares Outstanding, Ending at May. 31, 2018	4,140,750	50,000
Equity Balance, Ending at May. 31, 2018	$ 4,141	$ 500	160,753	(208,951)	(43,557)
Equity Balance, Starting at Nov. 30, 2018	$ 6,491	$ 500	286,611	(242,048)	51,554
Shares Outstanding, Starting at Nov. 30, 2018	6,491,190	50,000
Net Income (Loss)	$ 0	$ 0	0	(65,910)	(65,910)
Shares Outstanding, Ending at May. 31, 2019	6,491,190	50,000
Equity Balance, Ending at May. 31, 2019	$ 6,491	$ 500	$ 286,611	$ (307,958)	$ (14,356)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	May 31, 2019	May 31, 2018
Cash Flows from Operating Activities
Net loss	$ (65,910)	$ (10,999)
Change in operating assets and liabilities:
Accounts payable	6,200	2,693
Accrued interest, related parties	1,604	444
Accrued interest	1,560	0
Net Cash used by Operating Activities	(56,546)	(7,862)
Cash Flows from Investing Activities
Land improvement costs	(42,800)	0
Net Cash used by Investing Activities	(42,800)	0
Cash Flows from Financing Activities
Proceeds from issuance of convertible notes	25,000	5,216
Proceeds from issuance of convertible note - related party	2,500	0
Proceeds from sale of stock subscriptions	0	25,500
Proceeds from issuance of notes payable, related parties	30,500	0
Net Cash provided by Financing Activities	58,000	30,716
Net increase (decrease) in cash	(41,346)	22,854
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	49,380	2,846
Cash and Cash Equivalents, at Carrying Value, Ending Balance	8,034	25,700
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest	0	0
Income taxes	$ 0	$ 0

Note 1. Basis of presentation

Note 1. Basis of presentation	6 Months Ended
	May 31, 2019
Notes
Note 1. Basis of presentation	Note 1. Basis of Presentation While the information presented in the accompanying May 31, 2019 financial statements is unaudited, it includes all adjustments which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted. These financial statements should be read in conjunction with the Company’s November 30, 2018 financial statements (and notes thereto). Operating results for the six months ended May 31, 2019 are not necessarily indicative of the results that can be expected for the year ending November 30, 2019. The accompanying financial statements represent the consolidated operations of Mascota Resources Corp. (“MRC”) and Great Northern Properties, Inc. (“GNP”) from the periods of formation (MRC) or acquisition (GNP) forward, prepared in accordance with US GAAP. All intercompany transactions have been eliminated, and all amounts are presented in the US Dollar. The consolidated entity is referred to as “the Company,” “we,” “us,” or “our.”

Note 2. Business

Note 2. Business	6 Months Ended
	May 31, 2019
Notes
Note 2. Business	Note 2. Business Nature of Operations MRC was incorporated in Nevada on November 3, 2011. MRC was formed for the purpose of acquiring exploration and development stage mineral properties. On November 20, 2017, the Company acquired all of the outstanding shares of GNP for consideration of 250,000 shares of the Company’s restricted common stock valued at $5,000 ($0.02 per share), as well as promissory notes in the principal amount of $50,000, for total purchase price of $55,000. GNP was incorporated in Alaska on September 22, 2017 and had not engaged in any operations, other than the acquisition from its sole officer and director of a parcel of undeveloped land in Anchorage, Alaska. The Company’s plans for this property are to build a triplex with three rental units, each of which will be approximately 1,200 sq. ft. The promissory notes bear interest at 6% per year, are unsecured, and are due and payable on October 31, 2022 or upon the sale of the property in Anchorage, Alaska, whichever is the first to occur. Prior to the acquisition, there were no significant common shareholdings or affiliations between the MRC, GNP, or either entity’s shareholders. As a result of the acquisition, MRC’s capital, operations, and management remained intact. As such, the transaction was accounted for as a business purchase, whereby the Alaska property (GNP’s only balance sheet item) was recorded on the acquisition date at fair market value. Going Concern These consolidated financial statements have been prepared in accordance with US GAAP applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations in the ordinary course of business. Realization values may be substantially different from carrying values as shown and these consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. The Company has not yet achieved profitable operations, has accumulated losses of $307,958 since its inception through May 31, 2019, and expects to incur further losses in the development of its business, all of which casts substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing from shareholders or other sources to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company may be able to obtain additional funds by equity financing and/or related party advances, however there is no assurance of additional funding being available or on acceptable terms, if at all. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimated. Income Taxes We account for income taxes under the liability method, which requires 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 tax assets and liabilities are determined based on the difference between the financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Current tax benefits are offset by a valuation reserve as they are considered not likely to be realized in the foreseeable future. Net Income (Loss) Per Share In accordance with ASC 260 Earnings per Share At May 31, 2019 and November 30, 2018, the Company had 1,015,000 Series A Warrants issued and outstanding, and notes payable convertible into 550,000 and 0 shares of common stock, respectively. Each Series A warrant allowed the holder to purchase one share of the Company’s common stock at a price of $1.00 per share at any time on or before their June 1, 2019 expiration date. No additional potentially dilutive investments were outstanding at May 31, 2019 or November 30, 2018. New Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations. Employees The Company does not have any employees, other than Mark Rodenbeck who serves as the Company’s only officer. Mr. Rodenbeck does not receive any compensation for his services to the Company.

Note 3. Long-Lived Assets

Note 3. Long-Lived Assets	6 Months Ended
	May 31, 2019
Notes
Note 3. Long-Lived Assets	Note 3. Long-Lived Assets On November 20, 2017 the Company acquired a parcel of undeveloped land in Anchorage, Alaska via its acquisition of 100% stock ownership of GNP. The Company's plans for this property are to build a triplex with 3 rental units, each of which will consist of approximately 1,200 sq. ft. Upon acquisition, the land was recorded at its fair market value, which was deemed to be the value of the $55,000 in consideration paid for the GNP stock. Land improvements are recorded at cost, which totaled $88,963 and $46,163 at May 31, 2019 and November 30, 2018, respectively. The Company intends to evaluate the land and land improvements for impairment periodically in accordance with ASC 360 Property, Plant, and Equipment

Note 4. Stockholders' Equity

Note 4. Stockholders' Equity	6 Months Ended
	May 31, 2019
Notes
Note 4. Stockholders' Equity	Note 4. Stockholders’ Deficit The Company’s common stock is quoted under the symbol “MACR” on the OTC Pink tier operated by OTC Markets Group, Inc. To date, an active trading market for the Company’s common stock has not developed. Preferred Stock The Company is authorized to issue 10,000,000 shares of its $0.01 par value preferred stock. As of May 31, 2019, and November 30, 2018, the Company had 50,000 outstanding shares of preferred stock. The preferred shares are not convertible into shares of the Company’s common stock. Common Stock During the six months ended May 1, 2018, the Company sold 255,500 Units at a price of $.10 per Unit in a private offering, for total proceeds of $25,500. Each Unit consisted of one share of our common stock and one Series A Warrant. The Series A warrants expired on June 1, 2019. As of May 31, 2019 and November 30, 2018, the Company had 6,491,190 shares of common stock issued and outstanding.

Note 5. Notes Payable

Note 5. Notes Payable	6 Months Ended
	May 31, 2019
Notes
Note 5. Notes Payable	Note 5. Notes Payable Convertible Note Payable - Related Party On March 14, 2019 , the Company received $2,500 from Mark Rodenbeck pursuant to an unsecured promissory note . The note will be due March 14, 2020 , carries an interest rate of 6% , and is convertible into shares of the Company’s common stock at the fixed rate of $0.05 per share . There is no beneficial conversion feature on the note, as the fair market value of the Company’s common stock on the note’s issuance date is deemed to have been lower than the fixed conversion rate. Convertible Notes Payable During the six months ended May 31, 2019, the Company received $25,000 from unaffiliated investors. The notes were issued between March 20 and April 16, 2019 and are due one year from issuance date, carry an interest rate of 6%, and are convertible into shares of the Company’s common stock at the fixed rate of $0.05 per share. There is no beneficial conversion feature on the note, as the fair market value of the Company’s common stock on the notes’ issuance dates is deemed to have been lower than the fixed conversion rate. During the six months ended May 31, 2018, the Company received $5,216 pursuant to a convertible note with a one-year maturity, 6% interest rate, and fixed $.02 conversion rate. There was no beneficial conversion feature , as the fair market value of the Company’s common stock on the note’s issuance date was deemed to equal the fixed conversion rate. This note was converted in full in August 2018. Notes Payable - Related Parties In connection with the Company's acquisition of GNP, on November 20, 2017 the Company issued a $5,000 unsecured note payable to GNP's former sole officer and director, Jerry Lewis, who became a director of the Company in February 2018. The note carries a 6% interest rate and is payable upon the earlier of October 31, 2022 or the sale of the Company's Anchorage, Alaska property acquired from GNP. During the six months ended May 31, 2019 and 2018, Mr. Lewis, and a company controlled by Mr. Lewis, loaned the Company $24,400 and $30,500, respectively, resulting in loan balances of $54,900 and $24,400 at May 31, 2019 and November 30, 2018, respectively. The loans are unsecured, due on demand, and bear 6% interest per year. Notes Payable In connection with the Company’s acquisition of GNP, on November 20, 2017 the Company issued $45,000 in unsecured notes payable to two of GNP’s former shareholders, who each own approximately 1% of the Company's issued and outstanding common stock and have no further affiliation with the Company or GNP Summary Loan Amount Accrued Interest Note Description May 31, 2019 Nov. 30, 2018 May 31, 2019 Nov. 30, 2018 Convertible note payable – related party $ 2,500 $ - $ 32 $ - Convertible notes payable 25,000 - 250 - Notes payable – related parties 59,900 29,400 2,176 604 Notes payable 45,000 45,000 4,090 2,780 Total $132,400 $74,400 $ 6,548 $3,384

Note 6. Related Party Transacti

Note 6. Related Party Transactions	6 Months Ended
	May 31, 2019
Notes
Note 6. Related Party Transactions	Note 6. Related Party Transactions In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing.

Note 7. Subsequent Events

Note 7. Subsequent Events	6 Months Ended
	May 31, 2019
Notes
Note 7. Subsequent Events	Note 7. Subsequent Events On June 1, 2019, the Company’s outstanding Series A Warrants expired. The Company has evaluated subsequent events through the date these financial statements were issued. There have been no additional subsequent events for which disclosure is required.

Note 2. Business_ Nature of Ope

Note 2. Business: Nature of Operations (Policies)	6 Months Ended
	May 31, 2019
Policies
Nature of Operations	Nature of Operations MRC was incorporated in Nevada on November 3, 2011. MRC was formed for the purpose of acquiring exploration and development stage mineral properties. On November 20, 2017, the Company acquired all of the outstanding shares of GNP for consideration of 250,000 shares of the Company’s restricted common stock valued at $5,000 ($0.02 per share), as well as promissory notes in the principal amount of $50,000, for total purchase price of $55,000. GNP was incorporated in Alaska on September 22, 2017 and had not engaged in any operations, other than the acquisition from its sole officer and director of a parcel of undeveloped land in Anchorage, Alaska. The Company’s plans for this property are to build a triplex with three rental units, each of which will be approximately 1,200 sq. ft. The promissory notes bear interest at 6% per year, are unsecured, and are due and payable on October 31, 2022 or upon the sale of the property in Anchorage, Alaska, whichever is the first to occur. Prior to the acquisition, there were no significant common shareholdings or affiliations between the MRC, GNP, or either entity’s shareholders. As a result of the acquisition, MRC’s capital, operations, and management remained intact. As such, the transaction was accounted for as a business purchase, whereby the Alaska property (GNP’s only balance sheet item) was recorded on the acquisition date at fair market value.

Note 2. Business_ Going Concern

Note 2. Business: Going Concern (Policies)	6 Months Ended
	May 31, 2019
Policies
Going Concern	Going Concern These consolidated financial statements have been prepared in accordance with US GAAP applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations in the ordinary course of business. Realization values may be substantially different from carrying values as shown and these consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. The Company has not yet achieved profitable operations, has accumulated losses of $307,958 since its inception through May 31, 2019, and expects to incur further losses in the development of its business, all of which casts substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing from shareholders or other sources to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company may be able to obtain additional funds by equity financing and/or related party advances, however there is no assurance of additional funding being available or on acceptable terms, if at all. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

Note 2. Business_ Use of Estima

Note 2. Business: Use of Estimates (Policies)	6 Months Ended
	May 31, 2019
Policies
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 certain reported amounts and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimated.

Note 2. Business_ Income Taxes

Note 2. Business: Income Taxes (Policies)	6 Months Ended
	May 31, 2019
Policies
Income Taxes	Income Taxes We account for income taxes under the liability method, which requires 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 tax assets and liabilities are determined based on the difference between the financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Current tax benefits are offset by a valuation reserve as they are considered not likely to be realized in the foreseeable future.

Note 2. Business_ Net Income (L

Note 2. Business: Net Income (Loss) Per Share (Policies)	6 Months Ended
	May 31, 2019
Policies
Net Income (Loss) Per Share	Net Income (Loss) Per Share In accordance with ASC 260 Earnings per Share At May 31, 2019 and November 30, 2018, the Company had 1,015,000 Series A Warrants issued and outstanding, and notes payable convertible into 550,000 and 0 shares of common stock, respectively. Each Series A warrant allowed the holder to purchase one share of the Company’s common stock at a price of $1.00 per share at any time on or before their June 1, 2019 expiration date. No additional potentially dilutive investments were outstanding at May 31, 2019 or November 30, 2018.

Note 2. Business_ New Accountin

Note 2. Business: New Accounting Pronouncements (Policies)	6 Months Ended
	May 31, 2019
Policies
New Accounting Pronouncements	New Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Note 2. Business_ Employees (Po

Note 2. Business: Employees (Policies)	6 Months Ended
	May 31, 2019
Policies
Employees	Employees The Company does not have any employees, other than Mark Rodenbeck who serves as the Company’s only officer. Mr. Rodenbeck does not receive any compensation for his services to the Company.

Note 5. Notes Payable_ Schedule

Note 5. Notes Payable: Schedule of Debt (Tables)	6 Months Ended
	May 31, 2019
Tables/Schedules
Schedule of Debt	Loan Amount Accrued Interest Note Description May 31, 2019 Nov. 30, 2018 May 31, 2019 Nov. 30, 2018 Convertible note payable – related party $ 2,500 $ - $ 32 $ - Convertible notes payable 25,000 - 250 - Notes payable – related parties 59,900 29,400 2,176 604 Notes payable 45,000 45,000 4,090 2,780 Total $132,400 $74,400 $ 6,548 $3,384

Note 2. Business_ Nature of O_2

Note 2. Business: Nature of Operations (Details)	6 Months Ended
	May 31, 2019USD ($)$ / sharesshares
Entity Incorporation, State or Country Code	NV
Entity Incorporation, Date of Incorporation	Nov. 3, 2011
Sale of Stock, Description of Transaction	Company sold 255,500 Units at a price of $.10 per Unit in a private offering
Shares, Issued | shares	255,500
Stock Issued	$ 25,500
Sale of Stock, Price Per Share | $ / shares	$ 0.10
November 20, 2017
Sale of Stock, Transaction Date	Nov. 20, 2017
Sale of Stock, Description of Transaction	Company acquired all of the outstanding shares of GNP
Shares, Issued | shares	250,000
Stock Issued	$ 5,000
Sale of Stock, Price Per Share | $ / shares	$ 0.02
Debt Instrument, Description	promissory notes
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Collateral	unsecured
Debt Instrument, Maturity Date	Oct. 31, 2022

Note 2. Business_ Going Conce_2

Note 2. Business: Going Concern (Details) - USD ($)	May 31, 2019	Nov. 30, 2018
Details
Accumulated deficit	$ (307,958)	$ (242,048)

Note 3. Long-Lived Assets (Deta

Note 3. Long-Lived Assets (Details) - USD ($)	May 31, 2019	Nov. 30, 2018
Details
Land improvements recorded at cost	$ 88,963	$ 46,163

Note 4. Stockholders' Equity (D

Note 4. Stockholders' Equity (Details) - USD ($)	6 Months Ended
	May 31, 2019	Nov. 30, 2018
Details
Entity Listing, Description	symbol “MACR” on the OTC Pink tier operated by OTC Markets Group, Inc.
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	50,000	50,000
Sale of Stock, Description of Transaction	Company sold 255,500 Units at a price of $.10 per Unit in a private offering
Shares, Issued	255,500
Sale of Stock, Price Per Share	$ 0.10
Stock Issued	$ 25,500
Common Stock, Shares, Issued	6,491,190	6,491,190
Common Stock, Shares, Outstanding	6,491,190	6,491,190

Note 5. Notes Payable (Details)

Note 5. Notes Payable (Details) - USD ($)	6 Months Ended
	May 31, 2019	May 31, 2018	Nov. 30, 2018
Convertible Notes Payable - Related Parties
Debt Instrument, Issuance Date	Mar. 14, 2019
Debt Instrument, Face Amount	$ 2,500
Debt Instrument, Description	unsecured promissory note
Debt Instrument, Collateral	unsecured
Debt Instrument, Maturity Date	Mar. 14, 2020
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Convertible, Terms of Conversion Feature	convertible into shares of the Company’s common stock at the fixed rate of $0.05 per share
Long-term Debt	$ 2,500		$ 0
Convertible Notes Payable
Debt Instrument, Face Amount	$ 25,000	$ 5,216
Debt Instrument, Description	notes	convertible note
Debt Instrument, Interest Rate, Stated Percentage	6.00%	6.00%
Debt Instrument, Convertible, Terms of Conversion Feature	convertible into shares of the Company’s common stock at the fixed rate of $0.05 per share	no beneficial conversion feature
Long-term Debt	$ 25,000		0
Notes Payable - Related Parties
Debt Instrument, Issuance Date	Nov. 20, 2017
Debt Instrument, Face Amount	$ 5,000
Debt Instrument, Description	note payable to GNP's former sole officer and director, Jerry Lewis
Debt Instrument, Collateral	unsecured
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Issuer	Company
Long-term Debt	$ 59,900		29,400
Mr. Lewis, and a company controlled by Mr. Lewis
Debt Instrument, Face Amount	$ 24,400	$ 30,500
Debt Instrument, Collateral	unsecured
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Long-term Debt	$ 54,900	$ 24,400
Debt Instrument, Payment Terms	due on demand
Notes Payable
Debt Instrument, Issuance Date	Nov. 20, 2017
Debt Instrument, Face Amount	$ 45,000
Debt Instrument, Description	unsecured notes
Debt Instrument, Maturity Date	Oct. 31, 2022
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Long-term Debt	$ 45,000		$ 45,000

Note 5. Notes Payable_ Schedu_2

Note 5. Notes Payable: Schedule of Debt (Details) - USD ($)	May 31, 2019	Nov. 30, 2018
Convertible Notes Payable - Related Parties
Loan Amount	$ 2,500	$ 0
Accrued Interest	32	0
Convertible Notes Payable
Loan Amount	25,000	0
Accrued Interest	250	0
Notes Payable - Related Parties
Loan Amount	59,900	29,400
Accrued Interest	2,176	604
Notes Payable
Loan Amount	45,000	45,000
Accrued Interest	4,090	2,780
Total
Loan Amount	132,400	74,400
Accrued Interest	$ 6,548	$ 3,384