Verb Technology (VERB) 10-Q 14 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Feb. 28, 2014	Apr. 11, 2014
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'Global System Designs, Inc.	'
Entity Central Index Key	'0001566610	'
Trading Symbol	'glsi	'
Current Fiscal Year End Date	'--11-30	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	5,825,000
Document Type	'10-Q	'
Document Period End Date	28-Feb-14	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 28, 2014	Nov. 30, 2013
Current Assets	'	'
Cash and cash equivalents	$22,214	$22,971
Accounts receivable, less allowance of $0	5,316	7,757
Prepaid expenses	1,412	12,000
Total current assets	28,942	42,728
TOTAL ASSETS	28,942	42,728
Current Liabilities	'	'
Accounts Payable and accrued liabilities	2,960	6,324
Total current liabilities	2,960	6,324
TOTAL LIABILITIES	2,960	6,324
COMMITMENTS AND CONTINGENCIES (NOTE 7)	'	'
STOCKHOLDERS' EQUITY	'	'
Preferred stock, 15,000,000 shares authorized; par value $0.0001, none issued and outstanding	'	'
Common stock, 100,000,000 shares authorized; par value $0.0001, 5,825,000 shares issued and outstanding	583	583
Additional paid-in capital	55,117	55,117
Deficit accumulated during the development state	-29,163	-19,194
Accumulated other comprehensive loss	-555	-102
Total Stockholders' Equity	25,982	36,404
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$28,942	$42,728

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Statement of Financial Position [Abstract]	'	'
Allowance for accounts receivable (in dollars)	$0	$0
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued	5,825,000	5,825,000
Common stock, shares outstanding	5,825,000	5,825,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		15 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
Income Statement [Abstract]	'	'	'
REVENUE	$4,825	'	$11,791
OPERATING EXPENSES	'	'	'
General and administrative	128	61	3,063
Professional fees	14,666	3,630	37,891
Total Operating Expenses	14,794	3,691	40,954
Net loss from operations	-9,969	-3,691	-29,163
Other Income and Expense	'	'	'
Provision for income taxes	'	'	'
Net Loss	-9,969	-3,691	-29,163
Other Comprehensive Income (Loss):	'	'	'
Foreign currency translation adjustments	-453	'	-555
Total Comprehensive Loss	($10,422)	($3,691)	($29,718)
Basic loss per share (in dollars per share)	$0	$0	'
Weighted average number of common shares outstanding (in shares)	5,825,000	2,322,222	'

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock	Additional Paid in Capital	Deficit Accumulated During the Development Stage	Accumulated Other Comprehensive Loss	Total
Balance at Nov. 27, 2012	'	'	'	'	'
Balance (in shares) at Nov. 27, 2012	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively	95	855	'	'	950
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively (in shares)	950,000	'	'	'	'
Net loss	'	'	-950	'	-950
Balance at Nov. 30, 2012	95	855	-950	'	'
Balance (in shares) at Nov. 30, 2012	950,000	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively	238	4,512	'	'	4,750
Founders' shares issued at $0.001 and $0.002 per share for November 30, 2012 and November 30, 2013, respectively (in shares)	2,375,000	'	'	'	'
Common shares issued for cash at $0.02 per share	250	49,750	'	'	50,000
Common shares issued for cash at $0.02 per share (in shares)	2,500,000	'	'	'	'
Foreign currency translation adjustments	'	'	'	-102	-102
Net loss	'	'	-18,244	'	-18,244
Balance at Nov. 30, 2013	583	55,117	-19,194	-102	36,404
Balance (in shares) at Nov. 30, 2013	5,825,000	'	'	'	5,825,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Foreign currency translation adjustments	'	'	'	-453	-453
Net loss	'	'	-9,969	'	-9,969
Balance at Feb. 28, 2014	$583	$55,117	($29,163)	($555)	$25,982
Balance (in shares) at Feb. 28, 2014	5,825,000	'	'	'	5,825,000

Consolidated_Statements_of_Sto1

Consolidated Statements of Stockholders' Equity (Parentheticals) (USD $)	0 Months Ended	12 Months Ended
	Nov. 30, 2012	Nov. 30, 2013
Statement of Stockholders' Equity [Abstract]	'	'
Founder's shares issued, price per share (in dollars per share)	$0.00	$0.00
Common shares issued for cash, price per share (in dollars per share)	'	$0.02

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		15 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net loss	($9,969)	($3,691)	($29,163)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'	'
Other comprehensive income (loss)	-453	'	-555
Changes in operating activities:	'	'	'
Accounts receivable	2,441	'	-5,316
Prepaid expenses	10,588	'	-1,412
Accounts payable and accrued liabilities	-3,364	'	2,960
Net cash used in operating activities	-757	-3,691	-33,486
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Net cash used in Investing Activities	'	'	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from issuance of common stock	'	4,750	55,700
Net Cash Provided by Financing Activities	'	4,750	55,700
Effect of exchange rate changes on cash and cash equivalents	'	'	'
Net decrease in cash and cash equivalents	-757	1,059	22,214
Cash and cash equivalents, beginning of period	22,971	'	'
Cash and cash equivalents, end of period	22,214	1,059	22,214
Supplemental Cash Flow Disclosure:	'	'	'
Cash paid for interest	'	'	'
Cash paid for income taxes	'	'	'

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Feb. 28, 2014
Organization And Description Of Business [Abstract]	'
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
	NOTE 1 -       ORGANIZATION AND DESCRIPTION OF BUSINESS
	Global System Designs, Inc. (the "Company") is a Nevada corporation incorporated on November 27, 2012.  It is based in Port Charlotte, FL, USA.  The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company's fiscal year end is November 30.
	The Company is a development stage company that intends to operate as an educational and consulting services business focused on green home construction and renovation projects.  The Company will produce clear technically sound information products focused on: selecting building materials and products, evaluating and hiring contractors, and carrying out energy efficiency upgrades, repairs, and other construction and renovation projects.  The Company will offer consulting services in the areas of building plan evaluation, contract preparation, and research.  To date, the Company's activities have been generally limited to its formation and the raising of equity capital.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 -    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Unaudited Interim Financial Statements
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.  Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.
	Development Stage Company
	The Company is a development stage company as defined by section ASC 915, "Development Stage Entities."  The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have recently commenced, however revenues produced are not significant.  All losses accumulated since inception have been considered as part of the Company's development stage activities.
	Basis of Consolidation
	These financial statements include the accounts of the Company and the wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.
	Basis of Presentation
	The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $22,214 and $22,971 in cash and cash equivalents as of February 28, 2014 and November 30, 2013, respectively.
	Net Loss per Share of Common Stock
	The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.
	The following table sets forth the computation of basic earnings per share, for the periods ended February 28, 2014 and 2013:
			Three Months Ended February 28,
			2014			2013
	Net loss		$	(9,969	)	$	(3,691	)
	Weighted average common shares issued and
	outstanding (Basic)			5,825,000			2,322,222
	Net loss per share, Basic		$	(0.00	)	$	(0.00	)
	The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
	Concentrations of Credit Risk
	The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness.  At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
	Financial Instruments
	The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.  ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	Share-based Expenses
	ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,  and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	No share-based expenses were recorded since November 27, 2012 (inception) to February 28, 2014.
	Advertising Costs
	The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending February 28, 2014 and 2013.
	Foreign Currency Translations
	The Company's functional and reporting currency is the U.S. dollar. Our subsidiary's functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, "Translation of Financial Statements," as follows:
		(i)	Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.
		(ii)	Equity at historical rates.
		(iii)	Revenue and expense items at the average rate of exchange prevailing during the period.
	Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders' equity as a component of comprehensive income or loss.  Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.
	For foreign currency transactions, the Company translates these amounts to the Company's functional currency at the exchange rate effective on the invoice date.  If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.  No significant realized exchange gains or losses were recorded since November 27, 2012 (inception) to February 28, 2014.
	Related Parties
	The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.  See Note 6.
	Commitments and Contingencies
	The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies as of February 28, 2014 and November 30, 2013.
	Recent Accounting Pronouncements
	Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Feb. 28, 2014
Going Concern [Abstract]	'
GOING CONCERN	'
	NOTE 3 -GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  As of February 28, 2014, the Company has a net loss from operations of $9,969, an accumulated deficit of $29,163 and has earned no revenues since inception.  The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending November 30, 2014.
	The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan.  In response to these problems, management intends to raise additional funds through public or private placement offerings.
	These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.  The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

EQUITY

EQUITY	3 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
EQUITY	'
	NOTE 4 -   EQUITY
	Preferred Stock
	The Company has authorized 15,000,000 preferred shares with a par value of $0.0001 per share.  The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes.
	There were no preferred shares issued and outstanding as of February 28, 2014 and November 30, 2013.
	Common Shares
	The Company has authorized 100,000,000 common shares with a par value of $0.0001 per share.  Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.
	Since inception (November 27, 2012) to February 28, 2014, the company has issued a total of 5,825,000 common shares for $55,700 cash, as follows:
		·	On November 27, 2012, the company issued to its founder 950,000 shares of common stock at $0.001 per share for $950.
		·	On January 8, 2013, the company issued to its founders 2,375,000 shares of common stock at $0.002 per share for $4,750.
		·	During March 2013, the Company issued, to unaffiliated investors, 725,000 shares of common stock at $0.02 per share for $14,500.
		·	On August 13, 2013, the issued to unaffiliated investors, 1,775,000 shares of common stock at $0.02 per share for $35,500.
	The Company has no stock option plan, warrants or other dilutive securities.

PROVISION_FOR_INCOME_TAXES

PROVISION FOR INCOME TAXES	3 Months Ended
	Feb. 28, 2014
Income Tax Disclosure [Abstract]	'
PROVISION FOR INCOME TAXES	'
	NOTE 5 -PROVISION FOR INCOME TAXES
	The Company provides for income taxes under ASC 740, "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
	The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:
		February 28,			November 30,
		2014			2013
	Income tax expense at statutory rate	$	(3,543	)	$	(6,237	)
	Valuation allowance		3,543			6,237
	Income tax expense per books	$	-		$	-
	Net deferred tax assets consist of the following components as of:
		February 28,			November 30,
		2014			2013
	NOL Carryover	$	29,718		$	19,194
	Valuation allowance		(29,718	)		(19,194	)
	Net deferred tax asset	$	-		$	-
	Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $29,718 for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years.  Net operating loss carry forwards begin to expire in 2032.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Feb. 28, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 6 - RELATED PARTY TRANSACTIONS
	Equity
	On November 27, 2012 the Company issued 950,000 shares of its common stock to an officer at $0.001 per share for cash totalling $950.
	On January 8, 2013 the Company issued 2,375,000 shares of its common stock to its two officers, who are also our directors, at $0.002 per share for cash totalling $4,750.
	Other
	The controlling shareholder has pledged his support to fund continuing operations during the development stage; however there is no written commitment to this effect.  The Company is dependent upon the continued support.
	The officers and directors of the Company may be involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.
	The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the founder of the Company to use at no charge.
	The Company does not have employment contracts with its sole key employee, the controlling shareholder, who is the sole officer and director of the Company.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Feb. 28, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 7 – COMMITMENTS AND CONTINGENCIES
	The Company has no commitments or contingencies as of February 28, 2014 and November 30, 2013.
	From time to time the Company may become a party to litigation matters involving claims against the Company.  Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company's financial position or results of operations.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Feb. 28, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8 -SUBSEQUENT EVENTS
	Management has evaluated subsequent events through the date these financial statements were available to be issued.  Based on our evaluation no other events have occurred that require disclosure.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Basis of Consolidation	'
	Basis of Consolidation
	These financial statements include the accounts of the Company and the wholly-owned Canadian subsidiary, Global System Designs Inc.  All material intercompany balances and transactions have been eliminated.
Basis of Presentation	'
	Basis of Presentation
	The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $22,214 and $22,971 in cash and cash equivalents as of February 28, 2014 and November 30, 2013, respectively.
Net Loss per Share of Common Stock	'
	Net Loss per Share of Common Stock
	The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.
	The following table sets forth the computation of basic earnings per share, for the periods ended February 28, 2014 and 2013:
			Three Months Ended February 28,
			2014			2013
	Net loss		$	(9,969	)	$	(3,691	)
	Weighted average common shares issued and
	outstanding (Basic)			5,825,000			2,322,222
	Net loss per share, Basic		$	(0.00	)	$	(0.00	)
	The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
Concentrations of Credit Risk	'
	Concentrations of Credit Risk
	The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future.  The Company places its cash and cash equivalents with financial institutions of high credit worthiness.  At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Financial Instruments	'
	Financial Instruments
	The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.  ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
Share-based Expenses	'
	Share-based Expenses
	ASC 718 "Compensation – Stock Compensation" prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,  and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	No share-based expenses were recorded since November 27, 2012 (inception) to February 28, 2014.
Advertising Costs	'
	Advertising Costs
	The Company follows ASC 720, Advertising Costs, and expenses costs as incurred.  Advertising expense totaled $0 for the periods ending February 28, 2014 and 2013.
Foreign Currency Translations	'
	Foreign Currency Translations
	The Company's functional and reporting currency is the U.S. dollar. Our subsidiary's functional currency is the Canadian dollar. All transactions initiated in Canadian dollars are translated into U.S. dollars in accordance with ASC 830-30, "Translation of Financial Statements," as follows:
		(i)	Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date.
		(ii)	Equity at historical rates.
		(iii)	Revenue and expense items at the average rate of exchange prevailing during the period.
	Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders' equity as a component of comprehensive income or loss.  Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income.
	For foreign currency transactions, the Company translates these amounts to the Company's functional currency at the exchange rate effective on the invoice date.  If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the period.  No significant realized exchange gains or losses were recorded since November 27, 2012 (inception) to February 28, 2014.
Related Parties	'
	Related Parties
	The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.  See Note 6.
Commitments and Contingencies	'
	Commitments and Contingencies
	The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies as of February 28, 2014 and November 30, 2013.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Schedule of computation of basic earnings per share	'
		Three Months Ended February 28,
		2014			2013
	Net loss	$	(9,969	)	$	(3,691	)
	Weighted average common shares issued and
	outstanding (Basic)		5,825,000			2,322,222
	Net loss per share, Basic	$	(0.00	)	$	(0.00	)

PROVISION_FOR_INCOME_TAXES_Tab

PROVISION FOR INCOME TAXES (Tables)	3 Months Ended
	Feb. 28, 2014
Income Tax Disclosure [Abstract]	'
Schedule of difference in amount of provision of income taxes	'
		February 28,			November 30,
		2014			2013
	Income tax expense at statutory rate	$	(3,543	)	$	(6,237	)
	Valuation allowance		3,543			6,237
	Income tax expense per books	$	-		$	-
Schedule of components of net deferred tax assets	'
		February 28,			November 30,
		2014			2013
	NOL Carryover	$	29,718		$	19,194
	Valuation allowance		(29,718	)		(19,194	)
	Net deferred tax asset	$	-		$	-

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- Computation of basic earnings per share (Details) (USD $)	0 Months Ended	3 Months Ended		12 Months Ended	15 Months Ended
	Nov. 30, 2012	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013	Feb. 28, 2014
Accounting Policies [Abstract]	'	'	'	'	'
Net loss	($950)	($9,969)	($3,691)	($18,244)	($29,163)
Weighted average common shares issued and outstanding (Basic) (in shares)	'	5,825,000	2,322,222	'	'
Net loss per share, Basic (in dollars per share)	'	$0	$0	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013
Accounting Policies [Abstract]	'	'	'
Cash and cash equivalents	$22,214	$1,059	$22,971
Advertising expense	$0	$0	'

GOING_CONCERN_Detail_Textuals

GOING CONCERN (Detail Textuals) (USD $)	0 Months Ended	3 Months Ended		12 Months Ended	15 Months Ended
	Nov. 30, 2012	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013	Feb. 28, 2014
Going Concern [Abstract]	'	'	'	'	'
Net loss from operations	($950)	($9,969)	($3,691)	($18,244)	($29,163)
Accumulated deficit	'	$29,163	'	$19,194	$29,163

EQUITY_Detail_Textuals

EQUITY (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014	Nov. 30, 2013
Equity [Abstract]	'	'
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Number of vote entitled to each common shareholders	'One vote	'

EQUITY_Detail_Textuals_1

EQUITY (Detail Textuals 1) (USD $)	0 Months Ended	12 Months Ended	15 Months Ended	0 Months Ended			1 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Feb. 28, 2014	Jan. 08, 2013	Nov. 27, 2012	Aug. 13, 2013	Mar. 31, 2013
			Common Stock	Common Stock	Common Stock	Common Stock	Common Stock
				Founders	Founder	Unaffiliated investors	Unaffiliated investors
Stockholders Equity Note [Line Items]	'	'	'	'	'	'	'
Common shares issued for cash (in shares)	'	'	5,825,000	2,375,000	950,000	1,775,000	725,000
Common shares issued for cash, price per share (in dollars per share)	$0.00	$0.00	'	$0.00	$0.00	$0.02	$0.02
Common shares issued for cash	$950	$4,750	$55,700	$4,750	$950	$35,500	$14,500

PROVISION_FOR_INCOME_TAXES_Pro

PROVISION FOR INCOME TAXES - Provision for income taxes (Details) (USD $)	3 Months Ended	12 Months Ended
	Feb. 28, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]	'	'
Income tax expense at statutory rate	($3,543)	($6,237)
Valuation allowance	3,543	6,237
Income tax expense per books	'	'

PROVISION_FOR_INCOME_TAXES_Com

PROVISION FOR INCOME TAXES - Components of net deferred tax assets (Details 1) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]	'	'
NOL Carryover	$29,718	$19,194
Valuation allowance	-29,718	-19,194
Net deferred tax asset	'	'

PROVISION_FOR_INCOME_TAXES_Det

PROVISION FOR INCOME TAXES (Detail Textuals) (USD $)	3 Months Ended	12 Months Ended
	Feb. 28, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]	'	'
Statutory federal income tax rate	34.00%	34.00%
Net operating loss carry forwards	$29,718	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	0 Months Ended	12 Months Ended	15 Months Ended	0 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Feb. 28, 2014	Jan. 08, 2013	Nov. 27, 2012
			Common Stock	Common Stock	Common Stock
				Directors and Officers	Officer
				Officer
Related Party Transaction [Line Items]	'	'	'	'	'
Common shares issued for cash (in shares)	'	'	5,825,000	2,375,000	950,000
Number of officers and directors	'	'	'	2	'
Common shares issued for cash, price per share (in dollars per share)	$0.00	$0.00	'	$0.00	$0.00
Common shares issued for cash	$950	$4,750	$55,700	$4,750	$950