Science to Consumers (BEUT) 10-K 18 Oct 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2016	Sep. 12, 2016	Nov. 30, 2015
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 31, 2016
Trading Symbol	beut
Entity Registrant Name	Science to Consumers, Inc.
Entity Central Index Key	1,583,671
Current Fiscal Year End Date	--05-31
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 3,657,200
Entity Common Stock, Shares Outstanding		31,920,000
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)	May 31, 2016	May 31, 2015
Current Assets
Cash and cash equivalents	$ 3,306	$ 1,749
Total Current Assets	3,306	1,749
Website development costs	8,420
Total Assets	11,726	1,749
Current Liabilities
Accounts payable and accrued liabilities	16,857
Due to related party	7,675
Loan from director	8,891	8,891
Loan payable	31,000
Total Liabilities	64,423	8,891
Stockholders' Deficit
Common stock, par value $0.001; 525,000,000 shares authorized, 31,900,000 shares (2015 - 29,900,000 shares) issued and outstanding;	31,900	29,900
Additional paid in capital	59,100	61,100
Stock Subscriptions	13,150
Accumulated deficit	(156,847)	(98,142)
Total Stockholders' Deficit	(52,697)	(7,142)
Total Liabilities and Stockholders' Deficit	$ 11,726	$ 1,749

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2016	May 31, 2015
Balance Sheets Parenthetical
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	525,000,000	525,000,000
Common Stock, Shares Issued	31,900,000	29,900,000
Common Stock, Shares Outstanding	31,900,000	29,900,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Statements Of Operations
REVENUES
OPERATING EXPENSES
Advertising and Promotion	8,800	15
Amortization Expense	2,032
General and Administrative	25,012	16,262
Professional Fees	22,483	32,819
TOTAL OPERATING EXPENSES	58,327	49,096
NET LOSS FROM OPERATIONS	(58,327)	(49,096)
OTHER EXPENSES
Interest Expense	378
NET LOSS FROM OPERATIONS BEFORE TAXES	(58,705)	(49,096)
Provision for Income Taxes
NET LOSS	$ (58,705)	$ (49,096)
NET LOSS PER OUTSTANDING SHARE: BASIC AND DILUTED	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	30,813,000	29,900,000

STATEMENT OF STOCKHOLDERS' DEFI

STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock	Additional Paid-In Capital	Stock Subscriptions	Accumulated Deficit	Total
Beginning Balance, Amount at May. 31, 2014	$ 29,750	$ 16,250		$ (49,046)	$ (3,046)
Beginning Balance, Shares at May. 31, 2014	29,750,000
Shares and warrants issued for cash at $0.30 per share, Amount	$ 150	44,850			$ 45,000
Shares and warrants issued for cash at $0.30 per share, Shares	150,000				150,000
Net loss				(49,096)	$ (49,096)
Ending Balance, Amount at May. 31, 2015	$ 29,900	61,100		(98,142)	$ (7,142)
Ending Balance, Shares at May. 31, 2015	29,900,000
Shares and warrants issued for cash at $0.30 per share, Shares					150,000
Common stock subscribed for cash at $0.30 per share, Amount			13,150		$ 13,150
Shares issued for license agreement, Amount	$ 2,000	(2,000)
Shares issued for license agreement, Shares	2,000,000				2,000,000
Net loss				(58,705)	$ (58,705)
Ending Balance, Amount at May. 31, 2016	$ 31,900	$ 59,100	$ (13,150)	$ (156,847)	$ (52,697)
Ending Balance, Shares at May. 31, 2016	31,900,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the year	$ (58,705)	$ (49,096)
Adjustments to reconcile net loss:
Amortization	2,032
Changes in assets and liabilities:
Accounts payable and accrued liabilities	6,405
Due to related parties	2,575
CASH FLOWS USED IN OPERATING ACTIVITIES	(47,693)	(49,096)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related party	5,100
Loans from director		674
Proceeds from loan payable	31,000
Proceeds from sale of common stock		45,000
Proceeds from common stock subscribed	13,150
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	49,250	45,674
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,557	(3,422)
Cash and cash equivalents, beginning of year	1,749	5,171
Cash and cash equivalents, end of year	3,306	1,749
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid
Income taxes paid

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	May 31, 2016
Organization And Nature Of Business
1. ORGANIZATION AND NATURE OF BUSINESS	Science to Consumers, Inc. (the Company) is a development stage company registered in the State of Nevada on April 15, 2013 formed to distribute Argan Oil products. In addition, the Company is looking to market, sell, and distribute anti-aging products, as on December 29, 2015 the Company signed a five-year exclusive licensing agreement with Biomatrix, Inc. for the People’s Republic of China and Europe. The agreement will allow Science to Consumers Inc., to market and sell at least six of its special formulated anti-aging products including the DermaLastyl line. The Company will position itself to take full advantage of the distributing its products from their manufacturers to their customers.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	May 31, 2016
Summary Of Significant Accounting Policies
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted a May 31 fiscal year end. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $3,306 of cash as of May 31, 2016 and $1,749 of cash as of May 31, 2015. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts payable, amounts due to a related party, a loan from a director and a loan payable. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Website Development Costs Website development costs consist of costs incurred to develop internet websites to promote, advertise, and earn revenue with respect to the Company’s business operations. Costs are amortized on a straight line basis over 3 years from when the internet web site has been completed. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of May 31, 2016 and 2015. Comprehensive Income The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Stockholders’ Deficit. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income. Reclassifications Certain amounts in the fiscal 2015 financial statements have been reclassified to conform to the fiscal 2016 presentation, specifically classifications between bank service charges, general and administrative expenses and professional fees.

GOING CONCERN

GOING CONCERN	12 Months Ended
	May 31, 2016
Going Concern
3. GOING CONCERN	The Company had no revenues as of May 31, 2016. The Company currently has accumulated deficit and working capital deficit, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that could result from the outcome of this uncertainty. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

LICENSE AGREEMENT

LICENSE AGREEMENT	12 Months Ended
	May 31, 2016
License Agreement
4. LICENSE AGREEMENT	On December 29, 2015, the Company entered into an exclusive license agreement with Biomatrix Inc. (Biomatrix), a Delaware corporation, pursuant to which the Company obtained the exclusive rights to sell certain proprietary skincare products of Biomatrix by direct to consumer marketing and sales in the territories of China and Europe. In consideration for the marketing, sales and distribution services to be provided by the Company, Biomatrix has agreed to supply product inventory at a rate not less favorable than that provided to any third party. Additionally, Biomatrix has agreed to transfer to the Company 100% equity ownership of Biomatrix Inc. (“Biomatrix Arizona”), an Arizona corporation, which holds all right and title to the product distribution rights acquired. In consideration of transfer of title and rights acquired, the Company issued 2,000,000 restricted shares of common stock to Biomatrix. Upon closing of the transaction, Biomatrix Arizona will become a wholly owned subsidiary of the Company. As of May 31, 2016, the transaction had not closed and the Company has not received ownership of the Biomatrix Arizona equity. The initial term of the exclusive license agreement is 5 years, subject to the Company achieving minimum sales of $250,000 and $500,000 during the first and second years of the agreement, respectively. Thereafter, the term will automatically renew for successive 5 year periods provided that the Company achieve a minimum $500,000 in sales of the licensed products during each calendar year of the term, excluding the first year. On December 16, 2015, the Company issued Biomatrix 2,000,000 shares of the Company common stock pursuant to the license agreement. As of May 31, 2016, the shares of Biomatrix Arizona were not received by the Company and the transaction had not closed. Due to the value of Biomatrix Arizona and the Company uncertain future revenues generated by the license, the fair value of the 2,000,000 shares issued has been recorded as $nil.

DUE TO RELATED PARTY

DUE TO RELATED PARTY	12 Months Ended
	May 31, 2016
Due To Related Party
5. DUE TO RELATED PARTY	As of May 31, 2016, the Company was indebted to the Chief Executive Officer of the Company for $7,675 (2015 - $nil), for expenses paid on behalf of the Company. The amount is unsecured, non-interest bearing and due on demand.

LOAN FROM DIRECTOR

LOAN FROM DIRECTOR	12 Months Ended
	May 31, 2016
Loan From Director
6. LOAN FROM DIRECTOR	As of May 31, 2016, the Company owed a director of the Company $8,891 (2015 - $8,891) related to a loan to the Company for business operations. The loan is unsecured, non-interest bearing and due on demand.

LOAN PAYABLE

LOAN PAYABLE	12 Months Ended
	May 31, 2016
Loan Payable
7. LOAN PAYABLE	On May 1, 2016, the Company entered into a loan agreement in which the note holder agreed to provide a loan to the Company in the principal amount of up to $50,000. The loan is unsecured, bears interest at 8.5% per annum and payable on May 1, 2017. As at May 31, 2016, the note holder has provided $31,000 to the Company pursuant to the loan agreement. As at May 31, 2016, the Company recorded $188 of interest payable.

COMMON STOCK

COMMON STOCK	12 Months Ended
	May 31, 2016
CommonStockAbstract
8. COMMON STOCK	The Company has 525,000,000, $0.001 par value shares of common stock authorized. On July 31, 2014, our company board of directors approved a resolution to effect a 7 new for 1 old forward split of our authorized and outstanding shares of common stock. A Certificate for the stock split was filed and became effective with the Nevada Secretary of State on August 19, 2014. Consequently, our authorized share capital increased from 4,250,000 to 29,750,000 shares, all with a par value of $0.001. On September 17, 2014, the Company issued 50,000 units for cash proceeds of $15,000 at $0.30 per unit. Each unit consisted of one share of common stock and one warrant. Each warrant entitles the holder to purchase one share of common stock at $0.50 per share on or before September 17, 2017. The grant date fair value of the warrants, determined using the Black-Scholes option pricing model, was $0.50 per share. On September 18, 2014, the Company issued 100,000 units for cash proceeds of $30,000 at $0.30 per unit. Each unit consisted of one share of common stock and one warrant. Each warrant entitles the holder to purchase one share of common stock at $0.50 per share on or before September 18, 2017. The grant date fair value of the warrants, determined using the Black-Scholes option pricing model, was $0.50 per share. On September 11, 2015, the Company received cash proceeds of $6,000 for 20,000 shares of common stock subscribed at $0.30 per share. On December 16, 2015, the Company issued 2,000,000 restricted shares to Biomatrix, Inc. with a fair value of $nil pursuant to the license agreement referred to Note 4. On December 16, 2015, the Company received cash proceeds of $4,650 for 15,500 shares of common stock subscribed at $0.30 per share. On January 20, 2016, the Company received cash proceeds of $2,500 for 8,333 shares of common stock subscribed at $0.30 per share. There were 31,943,833 shares of common stock issued and outstanding as of May 31, 2016.

WARRANTS

WARRANTS	12 Months Ended
	May 31, 2016
Warrants
9. WARRANTS	The following table summarizes the continuity of share purchase warrants: Number of Warrants Weighted Average Exercise Price $ Balance, May 31, 2014 – – Issued 150,000 0.50 Balance, May 31, 2015 and 2016 150,000 0.50 As at May 31, 2016, the following share purchase warrants were outstanding: Number of Warrants Exercise Price $ Expiry Date Weighted Average Remaining Life (years) 50,000 0.50 September 17, 2017 1.30 100,000 0.50 September 18, 2017 1.30 150,000 1.30

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	May 31, 2016
Commitments And Contingencies
10. COMMITMENTS AND CONTINGENCIES	The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

INCOME TAXES

INCOME TAXES	12 Months Ended
	May 31, 2016
Income Taxes
11. INCOME TAXES	As of May 31, 2016, the Company had net operating loss carry forwards of approximately $137,686 that may be available to reduce future years taxable income in varying amounts and begin expiring in 2032. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. The provision for Federal income tax benefit attributable to: May 31, 2016 May 31, 2015 Federal income tax benefit attributable to: Net operating loss carryover $ 19,960 $ 16,693 Less: valuation allowance (19,960 ) (16,693 ) Net provision for Federal income taxes $ – $ – The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: May 31, 2016 May 31, 2015 Deferred tax asset attributable to: Net operating loss carryover $ 47,208 $ 27,248 Less: valuation allowance (47,208 ) (27,248 ) Net deferred tax asset $ – $ – Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $137,686 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	May 31, 2016
Subsequent Events
12. SUBSEQUENT EVENTS	On September 1, 2016 the company signed an Exclusive Distributor Agreement signed with SHI TU KANG TRADING CO LTD., (STK ) with office located in Nan Sha district, Guangzhou China. STK is a privately owned cosmetics, health & beauty, fragrance, and personal care trading a distribution company. In order to leverage the infrastructure in place with STK as the company will rely on STK’s support on sharing resources, office space and depending on their full assistance to customize packaging, boxes design, private label with Chinese brand name patent ( ) for the Chinese market. The agreement states that STK will commit to provide the full turnkey services to simply importing products with valid import license from Hong Kong via Hai Tao Base official platform to marketing S2C products to their existing sales channels such as beauty parlours, drugstores, WeChat shops, beauty chain stores and as well some of their existing online shops. In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to May 31, 2016 to the date these financial statements were issued.

SUMMARY OF SIGNIFCANT ACCOUNTIN

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	May 31, 2016
Summary Of Signifcant Accounting Policies Policies
Basis of Presentation	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
Accounting Basis	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (GAAP accounting). The Company has adopted a May 31 fiscal year end.
Cash and Cash Equivalents	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $3,306 of cash as of May 31, 2016 and $1,749 of cash as of May 31, 2015.
Fair Value of Financial Instruments	The Company financial instruments consist of cash and cash equivalents, accounts payable, amounts due to a related party, a loan from a director and a loan payable. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Website Development Costs	Website development costs consist of costs incurred to develop internet websites to promote, advertise, and earn revenue with respect to the Company business operations. Costs are amortized on a straight line basis over 3 years from when the internet web site has been completed.
Income Taxes	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.
Stock-Based Compensation	Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Basic Income (Loss) Per Share	Basic income (loss) per share is calculated by dividing the Company net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of May 31, 2016 and 2015.
Comprehensive Income	The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Stockholders’ Deficit. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.
Reclassifications	Certain amounts in the fiscal 2015 financial statements have been reclassified to conform to the fiscal 2016 presentation, specifically classifications between bank service charges, general and administrative expenses and professional fees.

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	May 31, 2016
Warrants Tables
Schedule of Share Purchase Warrants, Activity	Number of Warrants Weighted Average Exercise Price $ Balance, May 31, 2014 – – Issued 150,000 0.50 Balance, May 31, 2015 and 2016 150,000 0.50
Schedule of Purchase Warrants Outstanding	Number of Warrants Exercise Price $ Expiry Date Weighted Average Remaining Life (years) 50,000 0.50 September 17, 2017 1.30 100,000 0.50 September 18, 2017 1.30 150,000 1.30

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	May 31, 2016
Income Taxes Tables
Schedule of Provision for Federal Income Tax	May 31, 2016 May 31, 2015 Federal income tax benefit attributable to: Net operating loss carryover $ 19,960 $ 16,693 Less: valuation allowance (19,960 ) (16,693 ) Net provision for Federal income taxes $ – $ –
Schedule of Deferred Tax Assets and Liabilities	May 31, 2016 May 31, 2015 Deferred tax asset attributable to: Net operating loss carryover $ 47,208 $ 27,248 Less: valuation allowance (47,208 ) (27,248 ) Net deferred tax asset $ – $ –

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	May 31, 2016	May 31, 2015
Summary Of Significant Accounting Policies Details Narrative
Cash and cash equivalents	$ 3,306	$ 1,749

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Going Concern Details Narrative
REVENUES

LICENSE AGREEMENT (Details Narr

LICENSE AGREEMENT (Details Narrative)	12 Months Ended
	May 31, 2016USD ($)shares
License Agreement Details Narrative
Shares issued for license agreement, Amount | $
Shares issued for license agreement, Shares | shares	2,000,000

DUE TO RELATED PARTY (Details N

DUE TO RELATED PARTY (Details Narrative) - USD ($)	May 31, 2016	May 31, 2015
Due To Related Party Details Narrative
Due to related party	$ 7,675

LOAN FROM DIRECTOR (Details Nar

LOAN FROM DIRECTOR (Details Narrative) - USD ($)	May 31, 2016	May 31, 2015
Loan From Director Details Narrative
Loan from director	$ 8,891	$ 8,891

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)	May 31, 2016	May 31, 2015
Loan Payable Details Narrative
Loan payable	$ 31,000
Interest payable	$ 188

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - $ / shares	May 31, 2016	May 31, 2015
Common Stock Details Narrative
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	525,000,000	525,000,000
Common Stock, Shares Issued	31,900,000	29,900,000
Common Stock, Shares Outstanding	31,900,000	29,900,000

WARRANTS (Details)

WARRANTS (Details) - $ / shares	12 Months Ended
	May 31, 2016	May 31, 2015
Warrants Details
Number of Warrants, Biginning	150,000
Number of Warrants issued	150,000	150,000
Number of Warrants, Ending	150,000	150,000
Weighted Average Exercise Price, Beginning	$ 0.50
Weighted Average Exercise Price issued	0.50	0.50
Weighted Average Exercise Price, Ending	$ 0.50	$ 0.50

WARRANTS (Details 1)

WARRANTS (Details 1)	12 Months Ended
	May 31, 2016$ / sharesshares
Number of Warrants	150,000
Weighted Average Remaining Life (years)	1 year 3 months 18 days
Warrant [Member]
Number of Warrants	50,000
Exercise Price | $ / shares	$ 0.50
Expiry Date	September 17, 2017
Weighted Average Remaining Life (years)	1 year 3 months 18 days
Warrant One [Member]
Number of Warrants	100,000
Exercise Price | $ / shares	$ 0.50
Expiry Date	September 18, 2017
Weighted Average Remaining Life (years)	1 year 3 months 18 days

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Federal income tax benefit attributable to:
Net operating loss carryover	$ 19,960	$ 16,693
Less: valuation allowance	(19,960)	(16,693)
Net provision for Federal income taxes

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	May 31, 2016	May 31, 2015
Deferred tax asset attributable to:
Net operating loss carryover	$ 47,208	$ 27,248
Less: valuation allowance	(47,208)	(27,248)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	May 31, 2016USD ($)
Income Taxes Details Narrative
Net operating loss carry forwards	$ 137,686
expiry year	2,032