Barrel Energy (BRLL) 10-K 29 Dec 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2017	Dec. 28, 2017	Mar. 31, 2017
Document And Entity Information
Entity Registrant Name	Barrel Energy Inc.
Entity Central Index Key	1,631,463
Document Type	10-K
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		12,301,332
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Current assets:
Cash and cash equivalents	$ 250,160	$ 330
Total current assets	250,160	330
Oil lease - unproved, net		45,583
Total assets	250,160	45,913
Current liabilities:
Accounts payable and accrued expense	28,241	24,656
Advances from shareholder	62,994	19,023
Convertible note - related party	2,245	2,127
Convertible notes	54,515	74,037
Total liabilities	147,995	119,843
Stockholders’ equity (deficit)
Preferred stock, $0.001 par value, 5,000,000 authorized, zero issued and outstanding
Common stock, $0.001 par value, 70,000,000 authorized, 12,301,332 and 10,804,000 issued and outstanding, respectively	12,301	10,804
Additional paid-in capital	272,638	18,035
Accumulated other comprehensive income (loss)	(4,297)	4,603
Accumulated deficit	(178,477)	(107,372)
Total stockholders’ equity (deficit)	102,165	(73,930)
Total liabilities and stockholders’ equity (deficit)	$ 250,160	$ 45,913

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Sep. 30, 2016
Stockholders' equity (deficit):
Preferred stock, Par value	$ 0.001	$ 0.001
Preferred stock, Authorized	5,000,000	5,000,000
Preferred stock, Issued	0	0
Preferred stock, Outstanding	0	0
Common Stock, Par value	$ 0.001	$ 0.001
Common Stock, Authorized	70,000,000	70,000,000
Common Stock, Issued	12,301,332	10,804,000
Common Stock, Outstanding	12,301,332	10,804,000

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating expenses:
General and administrative expense	$ 43,289	$ 33,339
Impairment of unproved property	45,042	0
Loss from operations	(88,331)	(33,339)
Other income (expense)
Interest expense	(7,399)	(7,159)
Currency gain		620
Gain on debt forgiveness	24,625
Total other income (expense)	17,226	(6,539)
Net loss	(71,105)	(39,878)
Foreign currency translation adjustment	(8,900)	(897)
Comprehensive loss	$ (80,005)	$ (40,775)
Net loss per common share, basic and diluted	$ (0.01)	$ 0
Weighted average number of common shares outstanding, basic and diluted	10,806,144	10,463,666

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Other Comprehensive Income	Total
Beginning Balance, Shares at Sep. 30, 2015	10,000,000
Beginning Balance, Amount at Sep. 30, 2015	$ 10,000	$ (1,011)	$ (67,494)	$ 5,500	$ (53,005)
Common stock issued for cash, shares	768,000
Common stock issued for cash, amount	$ 768	18,182			18,950
Common stock issued for compensation, shares	36,000
Common stock issued for compensation, amount	$ 36	864			900
Change due to currency translation				(897)	(897)
Net loss			(39,878)		(39,878)
Ending Balance, Shares at Sep. 30, 2016	10,804,000
Ending Balance, Amount at Sep. 30, 2016	$ 10,804	18,035	(107,372)	4,603	(73,930)
Common stock issued for cash, shares	833,332
Common stock issued for cash, amount	$ 833	249,167			250,000
Cancellation of common stock for service, shares	(36,000)
Cancellation of common stock for service, amount	$ (36)	(864)			$ (900)
Common stock issued for debt conversion, shares	700,000				700,000
Common stock issued for debt conversion, amount	$ 700	6,300		(1,388)	$ 5,612
Change due to currency translation				(7,512)	(7,512)
Net loss			(71,105)		(71,105)
Ending Balance, Shares at Sep. 30, 2017	12,301,332
Ending Balance, Amount at Sep. 30, 2017	$ 12,301	$ 272,638	$ (178,477)	$ (4,297)	$ 102,165

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net loss	$ (71,105)	$ (39,878)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Gain on debt forgiveness	(24,625)
Stock based compensation	(900)	900
Impairment of assets	45,042	0
Changes in operating assets and liabilities:
Accounts payable and accrued expense	60,318	16,894
Net cash provided by (used in) operating activities	8,730	(22,084)
Cash flows from financing activities:
Proceeds from sale of common stock	250,000	18,950
Advances from related party		3,340
Net cash provided by financing activities	250,000	22,290
Effects of currency translation	(8,900)	(331)
Net increase (decrease) in cash	249,830	(125)
Cash - beginning of year	330	455
Cash - end of year	250,160	330
SUPPLEMENT DISCLOSURES:
Interest paid
Income taxes paid
Non-Monetary Transactions
Advances due to related party for expenses paid on behalf of the Company	43,971
Common stock issued for convertible debt	$ 5,612

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 1 - NATURE OF BUSINESS	Barrel Energy Inc (“Barrel”, the “Company”) was incorporated on January 27, 2014 under the laws of the State of Nevada. The Company was formed to invest in producing oil and gas properties. On September 26, 2014, the Company leased an unproven oil and gas property in the province of Alberta, Canada.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 2 - ACCOUNTING POLICIES	Accounting Method The Company’s financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America. The Company has elected a fiscal year ending on September 30. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Oil and Gas Property The Company is in the process of exploring its unproved oil and natural gas properties and has not yet determined whether these properties contain reserves that are economically recoverable. The recoverability of amounts shown for oil and natural gas properties is dependent upon the discovery of economically recoverable reserves, confirmation of the Company’s interest in the underlying oil and gas leases, the ability of the Company to obtain necessary financing to complete their exploration and development and future profitable production or sufficient proceeds from the disposition thereof. The Company is, therefore, unable to estimate when these costs will be included in the amortization computation. The Company uses the successful efforts method in accounting for it oil and gas properties. Unproven oil and natural gas properties are reviewed on an annual basis for impairment. As of September 30, 2017, the Company elected to impair the asset and reduce its value to zero. The Company had impairment expense of $45,042 and $0 for the year ended September 30, 2017 and 2016, respectively. Property and equipment Property and equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets. Foreign currency translation The Company’s functional currency is in Canadian Dollars (CAD) dollars and reporting currency is in U.S. dollars. The financial statements of the Company are translated to U.S. dollars in accordance with SFAS No. 52, “ Foreign Currency Translation” Impairment of Long-lived Assets The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. See Footnote 6. Estimates and Assumptions 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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. The Company’s significant estimates include the fair value of common stock issued for services. Actual results could differ from those estimates. Income Taxes Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board) Accounting Standards Codification 740, Accounting for Income Taxes The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Statements of Operations and comprehensive loss. Basic and diluted net loss per share Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. Diluted loss per share calculations include the dilutive effect of common stock. Basic and diluted net loss per share is the same due to the absence of common stock equivalents. Reclassification Certain comparative figures have been reclassified to conform to the current year's presentation. Recent Accounting Pronouncements Because the Company has been recently reorganized and has not yet transacted any business, the new accounting standards have no significant impact on the financial statements and related disclosures. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 3 - GOING CONCERN	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company, as shown in the accompanying balance sheets, has total assets of $250,160 in cash and an accumulated deficit of $178,477 as of September 30, 2017, compared to an accumulated deficit of $107,372 as of September 30, 2016. The Company has not established any source of revenue to cover its operating costs. These factors raise substantial doubt about the company’s ability to continue as a going concern. The Company will engage in very limited activities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 4 - INCOME TAXES	The Company did not have taxable income for the years ended September 30, 2017 or 2016. The Company’s deferred tax assets consisted of the following as of September 30, 2017, and 2016: 2017 2016 Net operating loss carry forward 62,467 37,580 Valuation allowance (62,467 ) (37,580 ) Net deferred tax asset $ - $ - The Company had a net loss of $71,105 for the year ended September 30, 2017 and $39,878 for the year ended September 30, 2016. As of September 30, 2017, the Company’s net operating loss carry forward was $178,477 that will begin to expire in the year 2035. All tax years from inception of the Company are open to review by appropriate taxing authorities.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 5 - COMMON STOCK	On January 27, 2016 the Company issued 36,000 shares of common stock with a value of $900 for service. The shares were never physically issued. On June 10, 2017, the Company cancelled the issuance and paid $900 in cash to the vendor. During the year ended September 30, 2016 the Company sold 768,000 shares of common stock at $0.025 per share with a value of $ 18,750 to 52 individuals for cash. On September 25, 2017 the Company sold 833,332 shares of common stock with a value of $250,000 for cash. On September 30, 2017 the Company issued 700,000 shares of common stock for the conversion of $5,612 (CDN $7,000) of convertible debt.

IMPAIRMENT OF UNPROVED PROPERTY

IMPAIRMENT OF UNPROVED PROPERTY	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 6 - IMPAIRMENT OF UNPROVED PROPERTY	The Company reviewed the status of its asset which is an unimproved oil property under lease. From this review the Company determined it does not have the adequate resources combined with the present market price of oil to develop it into a producing property. As of September 30, 2017, the Company elected to impair the asset and reduce its value to zero. The Company had impairment expense of $45,042 and $0 for the year ended September 30, 2017 and 2016, respectively.

CONVERTIBLE NOTE

CONVERTIBLE NOTE	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 7 - CONVERTIBLE NOTE	On July 1, 2014, the Company issued a USD $67,215 (CAD $75,000) convertible note for cash. The note bears an interest rate of 9.5% and matured on December 31, 2015. The note, plus accrued interest, is convertible by the holder, in part or whole, until the date of maturity into common stock of the Company at CAD one cent ($0.01) per share. The note is in default. The Company by resolution has elected to allow conversion of any and all the notes outstanding principal and interest until the note is fully paid. On September 30, 2017 the Company issued 700,000 shares of common stock with a value of $5,612 (CDN $7,000) for partial conversion of the convertible note. On October 20, 2014, the Company issued a USD $20,000 (CAD $22,454) convertible note for cash. The note bears an interest rate of 9.5% and matured on December 31, 2016. The note, plus accrued interest, is convertible by the holder, in part or whole, until the date of maturity into common stock of the Company at CAD one cent ($0.01) per share. On June 30, 2017, the principal and interest of the note was forgiven by its holders resulting in a gain of $24,625 consisting of principal of $20,000 (CAD $22,454) and interest of $4,625 (CAD $6,038). On December 1, 2014, the Company issued to a related party, who is an officer and director of the Company, a convertible note for USD $2,245 (CAD $2,800). The note bears an interest rate of 5% per annum and matures on December 31, 2015. The note holder may until the date of maturity convert the principal and accrued interest into common stock of the Company at the rate of $0.025 CAD per share. The note is in default. The Company by resolution has elected to allow conversion of any and all the notes outstanding principal and interest until the note is fully paid. As of September 30, 2017, the convertible debts outstanding was US $54,515 plus accrued interest of US $18,477 for a total liability of $72,992. The Company analyzed the conversion option under ASC for “Derivatives and Hedging” and “Convertible Securities with Beneficial Conversion Features” and concluded that none applied.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 8 - RELATED PARTY TRANSACTIONS	During the year ended September 30, 2017, an officer and director paid $43,971 in expenses on behalf of the Company. The funds are unsecured, payable on demand and bear no interest. As of September 30, 2017 and 2016, the total amount due to the officer and director is US$62,994 and $19,023, respectively. On December 1, 2014, the Company issued to a related party, who is an officer and director of the Company, a convertible note for USD $2,245 (CAD $2,800). The note bears an interest rate of 5% per annum and matures on December 31, 2017. The note holder may until the date of maturity convert the principal and accrued interest into common stock of the Company at the rate of $0.025 CAD per share. The Company by resolution has elected to allow conversion of any and all the notes outstanding principal and interest until the note is fully paid. Our operations are currently being conducted out of the premises at 14890 66a Ave., Surrey, B.C. V3S 9Y6 Canada. Mr. Sangha makes these premises available to us rent-free. We consider our current principal office space arrangement adequate and will reassess our needs based upon the future growth of the company.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 9 - SUBSEQUENT EVENT	On October 10, 2017, the Company repaid a portion of the advances from shareholder of $52,025 (CDN$65,000).

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2017
Accounting Policies Policies
Accounting Method	The Company’s financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America. The Company has elected a fiscal year ending on September 30.
Cash and Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Oil and Gas Property	The Company is in the process of exploring its unproved oil and natural gas properties and has not yet determined whether these properties contain reserves that are economically recoverable. The recoverability of amounts shown for oil and natural gas properties is dependent upon the discovery of economically recoverable reserves, confirmation of the Company’s interest in the underlying oil and gas leases, the ability of the Company to obtain necessary financing to complete their exploration and development and future profitable production or sufficient proceeds from the disposition thereof. The Company is, therefore, unable to estimate when these costs will be included in the amortization computation. The Company uses the successful efforts method in accounting for it oil and gas properties. Unproven oil and natural gas properties are reviewed on an annual basis for impairment. As of September 30, 2017, the Company elected to impair the asset and reduce its value to zero. The Company had impairment expense of $45,042 and $0 for the year ended September 30, 2017 and 2016, respectively.
Property and equipment	Property and equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets.
Foreign currency translation	The Company’s functional currency is in Canadian Dollars (CAD) dollars and reporting currency is in U.S. dollars. The financial statements of the Company are translated to U.S. dollars in accordance with SFAS No. 52, “ Foreign Currency Translation”
Impairment of Long-Lived Assets	The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. See Footnote 6.
Estimates and Assumptions	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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. The Company’s significant estimates include the fair value of common stock issued for services. Actual results could differ from those estimates.
Income Taxes	Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board) Accounting Standards Codification 740, Accounting for Income Taxes The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Statements of Operations and comprehensive loss.
Basic and diluted net loss per share	Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. Diluted loss per share calculations include the dilutive effect of common stock. Basic and diluted net loss per share is the same due to the absence of common stock equivalents.
Reclassification	Certain comparative figures have been reclassified to conform to the current year's presentation.
Recent Accounting Pronouncements	Because the Company has been recently reorganized and has not yet transacted any business, the new accounting standards have no significant impact on the financial statements and related disclosures. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.
Stock-Based Compensation	The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2017
Income Taxes Tables
Deferred tax assets	2017 2016 Net operating loss carry forward 62,467 37,580 Valuation allowance (62,467 ) (37,580 ) Net deferred tax asset $ - $ -

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative)	12 Months Ended
	Sep. 30, 2017
Nature Of Business Details Narrative
State country name	State of Nevada
Date of Incorporation	Jan. 27, 2014

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Accounting Policies Details Narrative
Impairment of assets	$ 45,042	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Going Concern Details Narrative
Total assets	$ 250,160	$ 45,913
Accumulated deficit	$ (178,477)	$ (107,372)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Income Taxes Details
Net operating loss carry forward	$ 62,467	$ 37,580
Valuation allowance	(62,467)	(37,580)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Income Taxes Details Narrative
Net loss	$ (71,105)	$ (39,878)
Net operating loss carry forward	$ 178,477
Expiry year	2,035

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative)	1 Months Ended		12 Months Ended
	Sep. 25, 2017USD ($)shares	Jan. 27, 2016USD ($)shares	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)Number$ / sharesshares	Jun. 10, 2017USD ($)
Number of common shares sold | shares	833,332			768,000
Number of common shares sold, per share | $ / shares				$ 0.025
Number of common shares sold, value	$ 250,000			$ 18,750
Number of common shares sold, individuals for cash | Number				52
Common stock shares issued for services, shares | shares		36,000
Common stock shares issued for services, value		$ 900
Debt conversion, converted instrument, amount			$ 5,612
Debt conversion, converted instrument, shares issued | shares			700,000
Vendor [Member]
Amount repaid upon cancellation of shares					$ 900

IMPAIRMENT OF UNPROVED PROPER24

IMPAIRMENT OF UNPROVED PROPERTY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Impairment Of Unproved Property Details Narrative
Impairment of assets	$ 45,042	$ 0

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016
Convertible debt outstanding		$ 54,515
Convertible note – related party		2,245	$ 2,127
Total liability		72,992
Accrued interest		18,477
Debt conversion, converted instrument, amount		$ 5,612
Debt conversion, converted instrument, shares issued		700,000
On December 1, 2014 [Member]
Convertible note – related party		$ 2,245
Interest rate		5.00%
Debt maturity date		Dec. 31, 2015
Conversion description		The note holder may until the date of maturity convert the principal and accrued interest into common stock of the Company at the rate of $0.025 CAD per share.
On October 20, 2014 [Member]
Convertible debt outstanding		$ 20,000
Interest rate		9.50%
Debt maturity date		Dec. 31, 2016
Gain on debt forgiveness	$ 24,625
Forgiven debt amount	20,000
Forgiven interest amount	$ 4,625
On July 1, 2014 [Member]
Convertible debt outstanding		$ 67,215
Interest rate		9.50%
Debt conversion, converted instrument, amount		$ 5,612
Debt conversion, converted instrument, shares issued		700,000
Debt maturity date		Dec. 31, 2015

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Advance from shareholder	$ 62,994	$ 19,023
Advances due to related party for expenses paid on behalf of the Company	43,971
Convertible note - related party	$ 2,245	$ 2,127
On December 1, 2014 [Member]
Interest rate	5.00%
Convertible note - related party	$ 2,245
Debt maturity date	Dec. 31, 2017
Conversion description	The note holder may until the date of maturity convert the principal and accrued interest into common stock of the Company at the rate of $0.025 CAD per share.

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative)	Oct. 10, 2017USD ($)
Subsequent Event [Member]
Repayment of advances from shareholder	$ 52,025