Assisted 4 Living (ASSF) 10-Q 13 Oct 20 2020 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Aug. 31, 2020	Oct. 13, 2020
Cover [Abstract]
Entity Registrant Name	Assisted 4 Living, Inc.
Entity Central Index Key	0001719435
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--11-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Aug. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		14,150,000
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-226979
Entity Incorporation State Country Code	NV
Entity Address Address Line 1	2382 Bartek Pl
Entity Address City Or Town	North Port
Entity Address State Or Province	FL
Entity Address Postal Zip Code	34289
City Area Code	888
Local Phone Number	609-1169
Entity Interactive Data Current	Yes
Entity Tax Identification Number	82-1884480

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Aug. 31, 2020	Nov. 30, 2019
Current Assets
Cash	$ 23,753	$ 8,164
Accounts receivable	200	0
Prepaid expense and other current assets	2,500	1,690
Total Current Assets	26,453	9,854
Right of use asset	29,277	0
TOTAL ASSETS	55,730	9,854
Current Liabilities
Accounts payable and accrued liabilities	54,864	42,581
Line of credit	7,395	0
Loan payable	20,590	0
Deferred revenue and customer deposits	0	6,700
Lease liability	27,277	0
Due to related parties	6,006	5,556
Total Current Liabilities	116,132	54,837
Total Liabilities	116,132	54,837
Stockholders' Deficit
Preferred stock: 25,000,000 shares authorized; $0.0001 par value no shares issued and outstanding	0	0
Common stock: 100,000,000 shares authorized; $0.0001 par value 14,150,000 shares issued and outstanding	1,415	1,415
Additional paid in capital	71,085	71,085
Accumulated deficit	(132,902)	(117,483)
Total Stockholders' Deficit	(60,402)	(44,983)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 55,730	$ 9,854

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Aug. 31, 2020	Nov. 30, 2019
Consolidated Balance Sheets
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares issued	14,150,000	14,150,000
Common stock, shares outstanding	14,150,000	14,150,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2020	Aug. 31, 2019	Aug. 31, 2020	Aug. 31, 2019
Consolidated Statements of Operations (Unaudited)
Revenue	$ 223,153	$ 139,092	$ 660,553	$ 241,168
Cost of service	121,309	76,594	354,851	139,039
Gross profit	101,844	62,498	305,702	102,129
Operating Expenses:
General and administrative	78,781	71,621	273,408	135,262
Professional fees	17,458	4,483	46,589	35,985
Total operating expenses	96,239	76,104	319,997	171,247
Operating Income (Loss)	5,605	(13,606)	(14,295)	(69,118)
Other income (expense)
Interest expense	(421)	(895)	(1,940)	(1,144)
Other income	0	0	816	0
Total other expense	(421)	(895)	(1,124)	(1,144)
Net Income (Loss) before income taxes	5,184	(14,501)	(15,419)	(70,262)
Provision for income tax	0	0	0	0
Net Income (Loss)	$ 5,184	$ (14,501)	$ (15,419)	$ (70,262)
Basic and Diluted Loss per Common Share	$ 0	$ 0	$ 0	$ (0.01)
Basic and Diluted Weighted Average Common Shares Outstanding	14,150,000	14,150,000	14,150,000	13,948,540

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Nov. 30, 2018		13,050,000
Balance, amount at Nov. 30, 2018	$ 18,138	$ 1,305	$ 49,195	$ (32,362)
Issuance of common shares at $0.02 per share, shares		1,100,000
Issuance of common shares at $0.02 per share, amount	22,000	$ 110	21,890	0
Net loss for the period	(9,467)	$ 0	0	(9,467)
Balance, shares at Feb. 28, 2019		14,150,000
Balance, amount at Feb. 28, 2019	30,671	$ 1,415	71,085	(41,829)
Balance, shares at Nov. 30, 2018		13,050,000
Balance, amount at Nov. 30, 2018	18,138	$ 1,305	49,195	(32,362)
Net loss for the period	(70,262)
Balance, shares at Aug. 31, 2019		14,150,000
Balance, amount at Aug. 31, 2019	(30,124)	$ 1,415	71,085	(102,624)
Balance, shares at Feb. 28, 2019		14,150,000
Balance, amount at Feb. 28, 2019	30,671	$ 1,415	71,085	(41,829)
Net loss for the period	(46,294)	$ 0	0	(46,294)
Balance, shares at May. 31, 2019		14,150,000
Balance, amount at May. 31, 2019	(15,623)	$ 1,415	71,085	(88,123)
Net loss for the period	(14,501)	$ 0	0	(14,501)
Balance, shares at Aug. 31, 2019		14,150,000
Balance, amount at Aug. 31, 2019	(30,124)	$ 1,415	71,085	(102,624)
Balance, shares at Nov. 30, 2019		14,150,000
Balance, amount at Nov. 30, 2019	(44,983)	$ 1,415	71,085	(117,483)
Net loss for the period	(5,131)	$ 0	0	(5,131)
Balance, shares at Feb. 29, 2020		14,150,000
Balance, amount at Feb. 29, 2020	(50,114)	$ 1,415	71,085	(122,614)
Balance, shares at Nov. 30, 2019		14,150,000
Balance, amount at Nov. 30, 2019	(44,983)	$ 1,415	71,085	(117,483)
Net loss for the period	(15,419)
Balance, shares at Aug. 31, 2020		14,150,000
Balance, amount at Aug. 31, 2020	(60,402)	$ 1,415	71,085	(132,902)
Balance, shares at Feb. 29, 2020		14,150,000
Balance, amount at Feb. 29, 2020	(50,114)	$ 1,415	71,085	(122,614)
Net loss for the period	(15,472)	$ 0	0	(15,472)
Balance, shares at May. 31, 2020		14,150,000
Balance, amount at May. 31, 2020	(65,586)	$ 1,415	71,085	(138,086)
Net loss for the period	5,184	$ 0	0	5,184
Balance, shares at Aug. 31, 2020		14,150,000
Balance, amount at Aug. 31, 2020	$ (60,402)	$ 1,415	$ 71,085	$ (132,902)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Aug. 31, 2020	Aug. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (15,419)	$ (70,262)
Adjustments to reconcile net loss to net cash used in operating activities:
Expenses paid by related party	450	5,556
Changes in current assets and liabilities:
Accounts receivable	(200)	0
Prepaid expenses and other current assets	(810)	0
Prepayment of right of use asset	(2,000)	0
Accounts payable and accrued liabilities	12,283	31,531
Deferred revenue and customer deposits	(6,700)	1,500
Net cash used in operating activities	(12,396)	(31,675)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock	0	22,000
Proceeds from loan payable	20,590
Line of credit, net	7,395	0
Net cash provided by financing activities	27,985	22,000
Net change in cash for the period	15,589	(9,675)
Cash at beginning of period	8,164	21,019
Cash at end of period	23,753	11,344
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Initial recognition of right of use asset and lease liability	$ 42,253	$ 0

ORGANIZATION, DESCRIPTION OF BU

ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN	9 Months Ended
	Aug. 31, 2020
ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN
Note 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN	NOTE 1 – ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN Assisted 4 Living, Inc., (“Assisted 4 Living,” “A4L,” “the Company,” “we” or “us”) was incorporated in the state of Nevada on May 24, 2017 and is based in North Port, Florida. The Company incorporated a wholly-owned subsidiary, Assisted 2 Live, Inc. (“A2L”) in the state of Florida on June 15, 2017. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”), and the Company’s fiscal year end is November 30. The Company operates as an assisted living consulting company that specializes in acquiring, licensing, staffing, and operating Assisted Living Facilities (“ALF”). The Company offers clients that wish to enter the ALF field an opportunity to purchase and run its own center(s), and will also act as a referral agent for finding and placing clients that are in search of quality residential care. The Company will also offer a la carte consulting services such as submitting license applications, developing emergency plans, as well as other regulatory and compliance needs. The Company has operated its ALF operation since March 1, 2019. Going Concern The accompanying unaudited consolidated 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 August 31, 2020, the Company has an accumulated deficit. The ability of the Company to obtain profitability 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 operating funds through equity and/or debt offerings. However, there can be no assurance management will be successful in its endeavors. There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail or cease its operations. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. COVID-19 In March 2020, the World Health Organization declared the outbreak of COVID-19 as a pandemic based on the rapid increase in global exposure. COVID-19 continues to spread throughout the world. The Company is closely monitoring developments and is taking steps to mitigate the potential risks related to the COVID-19 pandemic to the Company, its employees, as well as its residential and consulting clients. While COVID-19 has not, to date, negatively impacted the Company’s revenues, the virus outbreak has materially impacted the operations of the Company’s ALF operated by its subsidiary A2L and may in the future impact A4L’s ALF and consulting businesses and revenues generated therefrom. The Company’s ALF, operated by its subsidiary A2L, has, in response to COVID-19 and governmental guidance in response thereto, implemented safety precautions, and operational requirements, to protect the facility’s employees, residents and third-party products and service providers. Included among these precautions and requirements are the increased use of personal protective equipment, cleaning and sanitizing of the facility, and a restriction on visitors to the facility. It is too early to know whether or not COVID-19 will materially affect the revenues generated by the Company from its ALF business. Increased safety and operational guidance and/or regulations may have a material impact on the operating costs related to the Company’s ALF. Such increased operating costs may or may not be offset by increased charges related thereto. Furthermore, the contraction of COVID-19 by any employees or residents of the Company’s ALF, and any resulting negative health consequences arising therefrom, may have a materially negative affect on the Company’s ability to continue generating revenues from its ALF and could, in extreme cases result in the Company closing down its ALF due to safety and/or liability concerns. The Company’s evaluations of its practices, procedures and operations, related to COVID-19, is ongoing and additional updates to policies, procedures and operations will occur as best practices are adopted and the Company deems necessary or advisable, or as further governmental guidance or regulations are implemented. It is also too early to tell how COVID-19 will impact the Company’s consulting business. The ongoing presence of COVID-19 and/or governmental regulatory response thereto may discourage potential clients from entering the ALF market, which would likely have a materially negative impact on the Company’s consulting business. However, the continued presence of COVID-19 and/or governmental regulatory response thereto may increase demand for the Company’s expertise and consulting services to assist ALF businesses in complying with regulatory requirements and best practices.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Aug. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of August 31, 2020 and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended August 31, 2020 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended November 30, 2019 filed with the SEC on February 28, 2020. Basis of Consolidation These consolidated financial statements include the accounts of the Company and the wholly-owned subsidiary, Assisted 2 Live, Inc. All material intercompany balances and transactions have been eliminated. Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP 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. Revenue Recognition The Company follows ASC 606, “Revenue from Contracts with Customers.” Resident fees at our independent senior living and assisted living community consists of regular monthly charges for basic housing and support services and fees for additional requested services, such as assisted living services, personalized health services and ancillary services. Fees are specified in our agreements with residents, which are generally 30-day terms, with regular monthly charges billed in advance on the first day of each month. Leases In February 2016, the FASB established Topic 842, “Leases,” The new standard was effective for the Company on December 1, 2019, with early adoption permitted. The Company could chose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. The Company adopted the new standard on December 1, 2019 and will use the effective date as our date of initial application. Consequently, financial information is not provided for the dates and periods before December 1, 2019. The new standard provides a number of optional expedients in transition. The Company elected the package of practical expedients which permits the Company not to reassess under the new standard our prior conclusions about lease identification, lease classification and initial direct costs. The Company expenses leases that have a term of 12 months of less. Recent Accounting Pronouncements The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
	Aug. 31, 2020
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Note 3 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 3 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities at August 31, 2020 and November 30, 2019 consist of the following: August 31, November 30, 2020 2019 Trade accounts $ 19,923 $ 9,282 Credit card 16,829 18,240 Accrued salary 17,777 14,724 Sales tax payable 335 335 $ 54,864 $ 42,581

LOAN PAYABLE

LOAN PAYABLE	9 Months Ended
	Aug. 31, 2020
LOAN PAYABLE
Note 4 - LOAN PAYABLE	NOTE 4 – LOAN PAYABLE On May 4, 2020, the Company received a $20,590 loan pursuant to the Paycheck Protection Program established under the Cares Act (the “PPP Loan”). The PPP Loan has a two-year term and bears interest at a rate of 1.0% per annum. Monthly principal and interest payments are deferred for six months after the date of disbursement. The PPP Loan may be prepaid at any time prior to maturity with no prepayment penalties. The PPP Loan contains events of default and other provisions customary for a loan of this type. The PPP Loan may be forgiven if used under program parameters for payroll, mortgage interest and rent expenses.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Aug. 31, 2020
RELATED PARTY TRANSACTIONS
Note 5 - RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS During the nine months ended August 31, 2020 and 2019, the Company incurred consulting fees from a company controlled by our CEO, in the total amount of $20,000 and $900, respectively. During the nine months ended August 31, 2020 and 2019, the Company paid salaries to our two officers, one of which is our controlling shareholder, $0 and $18,920, respectively. During the nine months ended August 31, 2020 and 2019, our CEO paid a total amount of $450 for legal fees and $5,556 for property and liability insurance deposits, on behalf of the Company, respectively. The Company does not have employment contracts with its officers.

LEASE

LEASE	9 Months Ended
	Aug. 31, 2020
LEASE
Note 6 - LEASE	NOTE 6 – LEASE On March 7, 2019, the Company entered into a commercial real estate lease agreement for its adult living facility. The initial terms were $3,713 monthly for the period of March 7, 2019 until January 7, 2020. On January 8, 2020, the Company renewed its adult living facility lease agreement through May 1, 2020, on which date the Company entered into a new commercial real estate lease agreement. The revised terms are $3,265 monthly payments from May 1, 2020 until May 31, 2021. As a result, the Company recognized a right of use asset (“ROU Asset”) and lease liability of $42,253. In accordance with ASC 842, the Company recorded an operating lease ROU Asset and lease liability as follows: August 31, November 30, 2020 2019 ROU asset $ 29,277 $ - August 31, November 30, Operating lease liability 2020 2019 Current $ 27,277 $ - Non-Current - - $ 27,277 $ - Future minimum lease payments under operating leases at August 31, 2020 were as follows: Remainder of 2020 $ 9,795 2021 17,590 Thereafter - Total 27,385 Less: Imputed interest (108 ) Operating lease liability $ 27,277

Subsequent Events

Subsequent Events	9 Months Ended
	Aug. 31, 2020
Subsequent Events
Note 7 - Subsequent Events	NOTE 7 – Subsequent Events Subsequent to August 31, 2020, and through the date these financial statements were issued, the Company had no subsequent events to report.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Aug. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of August 31, 2020 and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended August 31, 2020 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended November 30, 2019 filed with the SEC on February 28, 2020.
Basis of Consolidation	These consolidated financial statements include the accounts of the Company and the wholly-owned subsidiary, Assisted 2 Live, Inc. All material intercompany balances and transactions have been eliminated.
Use of Estimates and Assumptions	The preparation of financial statements in conformity with GAAP 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.
Revenue Recognition	The Company follows ASC 606, “Revenue from Contracts with Customers.” Resident fees at our independent senior living and assisted living community consists of regular monthly charges for basic housing and support services and fees for additional requested services, such as assisted living services, personalized health services and ancillary services. Fees are specified in our agreements with residents, which are generally 30-day terms, with regular monthly charges billed in advance on the first day of each month.
Leases	In February 2016, the FASB established Topic 842, “Leases,” The new standard was effective for the Company on December 1, 2019, with early adoption permitted. The Company could chose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. The Company adopted the new standard on December 1, 2019 and will use the effective date as our date of initial application. Consequently, financial information is not provided for the dates and periods before December 1, 2019. The new standard provides a number of optional expedients in transition. The Company elected the package of practical expedients which permits the Company not to reassess under the new standard our prior conclusions about lease identification, lease classification and initial direct costs. The Company expenses leases that have a term of 12 months of less.
Recent Accounting Pronouncements	The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Aug. 31, 2020
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Schedule of accounts payable and accrued liabilities	August 31, November 30, 2020 2019 Trade accounts $ 19,923 $ 9,282 Credit card 16,829 18,240 Accrued salary 17,777 14,724 Sales tax payable 335 335 $ 54,864 $ 42,581

LEASE (Tables)

LEASE (Tables)	9 Months Ended
	Aug. 31, 2020
LEASE
Summary of operation lease assets and liabilities	August 31, November 30, 2020 2019 ROU asset $ 29,277 $ - August 31, November 30, Operating lease liability 2020 2019 Current $ 27,277 $ - Non-Current - - $ 27,277 $ -
Summary of remaining operating lease obligations	Remaining lease term 0.75 year Discount rate 1.00 %
Summary of future minimum lease payments	Remainder of 2020 $ 9,795 2021 17,590 Thereafter - Total 27,385 Less: Imputed interest (108 ) Operating lease liability $ 27,277

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Aug. 31, 2020	Nov. 30, 2019
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Trade accounts	$ 19,923	$ 9,282
Credit card	16,829	18,240
Accrued salary	17,777	14,724
Sales tax payable	335	335
Total	$ 54,864	$ 42,581

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)	May 04, 2020	Aug. 31, 2020	Nov. 30, 2019
Loan payable		$ 20,590	$ 0
Paycheck Protection Progra [Member]
Loan payable	$ 20,590
Debt instrument interest rate	10.00%
Debt instrument maturity term	two-year

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2020	Aug. 31, 2019	Aug. 31, 2020	Aug. 31, 2019
Expense paid by related party			$ 450	$ 5,556
Consulting fees	$ 17,458	$ 4,483	46,589	35,985
Two Officer [Member]
Salaries			0	18,920
CEO [Member]
Consulting fees			$ 20,000	$ 900

LEASE (Details)

LEASE (Details) - USD ($)	Aug. 31, 2020	Sep. 30, 2019
LEASE
Right of use asset	$ 29,277	$ 0
Operating lease liability
Current	27,277	0
Non-Current	0	0
Lease liability	$ 27,277	$ 0

LEASE (Details 1)

LEASE (Details 1)	9 Months Ended
	Aug. 31, 2020
LEASE
Remaining lease term	0.75 year
Discount rate	1.00%

LEASE (Details 2)

LEASE (Details 2) - USD ($)	Aug. 31, 2020	Sep. 30, 2019
LEASE
Remainder of 2020	$ 9,795
2021	17,590
Thereafter	0
Total	27,385
Less: Imputed interest	(108)
Lease liability	$ 27,277	$ 0

LEASE (Details Narrative)

LEASE (Details Narrative) - USD ($)	9 Months Ended
	Aug. 31, 2020	Aug. 31, 2019
Initial recognition of right of use asset and lease liability	$ 42,253	$ 0
Rent expense	31,570	$ 22,280
March 7, 2019 [Member]
Operating lease monthly rent	3,713
January 8, 2020 [Member]
Operating lease monthly rent	3,713
May 1, 2020 [Member]
Operating lease monthly rent	$ 3,265