NAMI (NINK) 10-K 28 Feb 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Nov. 30, 2013
Document and Entity Information:	'
Entity Registrant Name	'Pack Fuerte, Inc.
Document Type	'10-K
Document Period End Date	30-Nov-13
Amendment Flag	'false
Entity Central Index Key	'0001567388
Current Fiscal Year End Date	'--11-30
Entity Common Stock, Shares Outstanding	11,500,000
Entity Public Float	$11,500
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'Yes
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'FY

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Nov. 30, 2013	Nov. 30, 2012
CURRENT ASSETS	'	'
Cash	$1,439	$4,800
TOTAL CURRENT ASSETS	1,439	4,800
CURRENT LIABILITIES	'	'
Accounts payable and accrued liabilities	5,375	0
Accounts payable - related party	1,477	1,004
TOTAL CURRENT LIABILITIES	6,852	1,004
STOCKHOLDERS' DEFICIT	'	'
Capital stock, authorized 75,000,000 shares of common stock, $0.001 par value, issued and outstanding 11,500,000 shares at November 30, 2013 and at November 30, 2012	11,500	11,500
Deficit accumulated during the development stage	-16,913	-7,704
TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)	-5,413	3,796
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)	$1,439	$4,800

BALANCE_SHEETS_PARENTHETICAL

BALANCE SHEETS (PARENTHETICAL) (USD $)	Nov. 30, 2013	Nov. 30, 2012
BALANCE SHEETS (PARENTHETICAL)	'	'
Common Stock, Par Value Per Share	$0.00	$0.00
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	11,500,000	11,500,000
Common Stock, Shares Outstanding	11,500,000	11,500,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended	12 Months Ended	15 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
REVENUE	'	'	'
Revenue	$0	$0	$0
Total Revenues	0	0	0
EXPENSES	'	'	'
Office and general	2,004	3,778	5,782
Professional Fees	5,700	5,432	11,132
Total Expenses, before provision of income taxes	7,704	9,209	16,913
Provision for income taxes	0	0	0
Net Loss	($7,704)	($9,209)	($16,913)
BASIC LOSS PER COMMON SHARE	$0	$0	'
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	10,574,713	11,500,000	'

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Common Stock	Deficit accumulated during the development stage	Total
Balance, Value at Sep. 05, 2012	'	'	'
Founder's Shares issued for cash at $0.001, Value	$11,500	'	$11,500
Founder's Shares issued for cash at $0.001, Shares	11,500,000	'	'
Net Loss	'	-7,704	-7,704
Balance, Value at Nov. 30, 2012	11,500	-7,704	3,796
Balance, Shares at Nov. 30, 2012	11,500,000	'	'
Net Loss	'	-9,209	-9,209
Balance, Value at Nov. 30, 2013	$11,500	($16,913)	($5,413)
Balance, Shares at Nov. 30, 2013	11,500,000	'	'

STATEMENTS_OF_CASH_FLOW

STATEMENTS OF CASH FLOW (USD $)	3 Months Ended	12 Months Ended	15 Months Ended
	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013
OPERATING ACTIVITIES	'	'	'
Net Loss	($7,704)	($9,209)	($16,913)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'	'
Expenses paid on company's behalf by related party	1,004	473	1,477
Increase (decrease) in accrued expenses	0	5,375	5,375
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-6,700	-3,361	-10,061
FINANCING ACTIVITIES	'	'	'
Proceeds from sale of common stock	11,500	0	11,500
NET CASH PROVIDED BY FINANCING ACTIVITIES	11,500	'	11,500
NET INCREASE ( DECREASE) IN CASH	4,800	-3,361	1,439
CASH, BEGINNING OF PERIOD	0	4,800	0
CASH, END OF PERIOD	4,800	1,439	1,439
Cash paid for:	'	'	'
Interest paid	0	0	0
Taxes paid	$0	$0	$0

Note_1_Nature_of_Operations_an

Note 1 - Nature of Operations and Basis of Presentation	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 1 - Nature of Operations and Basis of Presentation	'
	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION
	The Company was incorporated in the State of Nevada as a for-profit Company on April 30, 2012 and established a fiscal year end of April 30. It is a development-stage Company, as defined under FASB ASC 915-10, "Development Stage Entities", which intends to develop a built in safe with a combination lock that can store personal and or valuable items, inside of backpacks, carry-on luggage and suitcases.
	The Company presently has no products.  All activities of the Company relate to its organization, initial funding and share issuances.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 2 - Summary of Significant Accounting Policies	'
	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	In the opinion of management, the accompanying balance sheets, statements of operations, stockholders' equity (deficit) and cash flows include all adjustments, consisting only of normal recurring items, for their fair presentation in conformity with accounting principles generally accepted in the United States. These financial statements are presented in United States dollars.
	Advertising
	Advertising costs are expensed as incurred.  As of November 30, 2013 and 2012, no advertising costs have been incurred.
	Property
	The Company does not own or rent any property.  The office space is provided by the president at no charge.
	Revenue and Cost Recognition
	The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturity of three months or less to be cash equivalents.
	Use of Estimates and Assumptions
	Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
	Income Taxes
	The Company follows the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
	Net Loss per Share
	Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period.  Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company.  Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.
	Recent Accounting Pronouncements
	The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

Note_3_Going_Concern

Note 3 - Going Concern	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 3 - Going Concern	'
	NOTE 3 – GOING CONCERN
	The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern.  This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $5,413, an accumulated deficit of $16,913 and net loss from operations since inception of $16,913. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company.  There can be no assurance that the Company will be successful in either situation in order to continue as a going concern.  The Company funded its initial operations by way of issuing Founder’s shares.
	The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs

Note_4_Fair_Value_of_Financial

Note 4 - Fair Value of Financial Instruments	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 4 - Fair Value of Financial Instruments	'
	NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies.  The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.

Note_5_Capital_Stock

Note 5 - Capital Stock	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 5 - Capital Stock	'
	NOTE 5 – CAPITAL STOCK
	The Company’s capitalization is 75,000,000 common shares with a par value of $0.001 per share.  No preferred shares have been authorized or issued.
	As of November 30, 2013, the Company has not granted any stock options and has not recorded any stock-based compensation.
	On September 24, 2012 the Company issued 11,500,000 common shares for cash at $0.001 per share.
	On November 30, 2013, the Company had 11,500,000 common shares issued and outstanding.

Note_6_Related_Party_Transacti

Note 6 - Related Party Transactions	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 6 - Related Party Transactions	'
	NOTE 6 – RELATED PARTY TRANSACTIONS
	As of November 30, 2013 and 2012, the Company has received $1,477 and $1,004, respectively, in loans and payment of expenses from a related party. The loans are payable on demand and without interest.

Note_7_Income_Taxes

Note 7 - Income Taxes	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 7 - Income Taxes	'
	NOTE 7 – INCOME TAXES
	We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Accounting for Uncertainty in Income Taxes when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit.  We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period.
	The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of November 30, 2013 and 2012 are as follows:
		30-Nov-13	30-Nov-12
	Net operating loss carry forward	16,913	7,704
	Effective Tax rate	35%	35%
	Deferred Tax Assets	5,920	2,696
	Less: Valuation Allowance	-5,920	-2,696
	Net deferred tax asset	$     0	$     0
	The net federal operating loss carry forward will expire between 2032 and 2033.  This carry forward may be limited upon the consummation of a business combination under IRC Section 381.

Note_8_Subsequent_Events

Note 8 - Subsequent Events	12 Months Ended
	Nov. 30, 2013
Notes	'
Note 8 - Subsequent Events	'
	NOTE 8 - SUBSEQUENT EVENTS
	On December 11, 2013 the Company was authorized to sell 267,500 shares to the public for purposes of funding further development of the Corporation’s business.
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no events to disclose.

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Basis of Presentation	'
	Basis of Presentation
	In the opinion of management, the accompanying balance sheets, statements of operations, stockholders' equity (deficit) and cash flows include all adjustments, consisting only of normal recurring items, for their fair presentation in conformity with accounting principles generally accepted in the United States. These financial statements are presented in United States dollars.

Note_2_Summary_of_Significant_2

Note 2 - Summary of Significant Accounting Policies: Advertising (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Advertising	'
	Advertising
	Advertising costs are expensed as incurred.  As of November 30, 2013 and 2012, no advertising costs have been incurred.

Note_2_Summary_of_Significant_3

Note 2 - Summary of Significant Accounting Policies: Property (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Property	'
	Property
	The Company does not own or rent any property.  The office space is provided by the president at no charge.

Note_2_Summary_of_Significant_4

Note 2 - Summary of Significant Accounting Policies: Revenue and Cost Recognition (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Revenue and Cost Recognition	'
	Revenue and Cost Recognition
	The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.

Note_2_Summary_of_Significant_5

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturity of three months or less to be cash equivalents.

Note_2_Summary_of_Significant_6

Note 2 - Summary of Significant Accounting Policies: Use of Estimates and Assumptions (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Use of Estimates and Assumptions	'
	Use of Estimates and Assumptions
	Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

Note_2_Summary_of_Significant_7

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Income Taxes	'
	Income Taxes
	The Company follows the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Note_2_Summary_of_Significant_8

Note 2 - Summary of Significant Accounting Policies: Net Loss Per Share (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Net Loss Per Share	'
	Net Loss per Share
	Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period.  Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company.  Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Note_2_Summary_of_Significant_9

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Nov. 30, 2013
Policies	'
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

Note_7_Income_Taxes_Schedule_o

Note 7 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Nov. 30, 2013
Tables/Schedules	'
Schedule of Deferred Tax Assets and Liabilities	'
		30-Nov-13	30-Nov-12
	Net operating loss carry forward	16,913	7,704
	Effective Tax rate	35%	35%
	Deferred Tax Assets	5,920	2,696
	Less: Valuation Allowance	-5,920	-2,696
	Net deferred tax asset	$     0	$     0

Note_3_Going_Concern_Details

Note 3 - Going Concern (Details) (USD $)	15 Months Ended
	Nov. 30, 2013
Details	'
Working capital deficit	$5,413
Accumulated deficit	16,913
Net loss from operations	$16,913

Note_5_Capital_Stock_Details

Note 5 - Capital Stock (Details) (USD $)	Nov. 30, 2013	Sep. 24, 2012
Details	'	'
AUTHORIZED SHARES, SHARES	75,000,000	'
AUTHORIZED SHARES, PER SHARE	$0.00	'
FOUNDERS SHARES, SHARES	11,500,000	11,500,000
FOUNDERS SHARES, PER SHARE	$0.00	$0.00
COMMON STOCK ISSUED AND OUTSTANDING	11,500,000	'

Note_6_Related_Party_Transacti1

Note 6 - Related Party Transactions (Details) (USD $)	Nov. 30, 2013	Nov. 30, 2012
Details	'	'
Loans and payment of expenses from a related party	$1,477	$1,004

Note_7_Income_Taxes_Schedule_o1

Note 7 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Nov. 30, 2013	Nov. 30, 2012
Details	'	'
Net operating loss carry forward	$16,913	$7,704
Effective Tax rate	35.00%	35.00%
Deferred Tax Assets	5,920	2,696
Less: Valuation Allowance	-5,920	-2,696
Deferred Tax Assets, Net of Valuation Allowance	$0	$0

Note_8_Subsequent_Events_Detai

Note 8 - Subsequent Events (Details)	Dec. 11, 2013
Details	'
ISSUED SHARES OF COMMON STOCK	267,500