UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the quarterly period ended: January 31, 2014
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the transition period from ___________ to ____________
Commission file number: 333-160311
VACATION HOME SWAP, INC.
(Exact name of registrant as specified in its charter)
Nevada 26-4682636
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
112 North Curry Street, Carson City, NV 89703
(Address of principal executive offices) (Zip Code)
Phone (775) 321-8201
(Registrant's telephone number, including area code)
Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.
Indicate by check mark whether the registrant has submitted electronically and
posted on its corporate Web site, if any, every Interactive Data File required
to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.232.405 of
this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit and post such files). Yes [X] No [ ]
Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a small reporting company. See
the definitions of "large accelerated filer," "accelerated filer,"
"non-accelerated filer," and "smaller reporting company" in Rule 12b-2 of the
Exchange Act.
Large accelerated filer [ ] Accelerated filer [ ]
Non-accelerated filer [ ] Smaller reporting company [X]
(Do not check if a smaller reporting company)
Indicate by check mark whether the registrant is a shell company (as defined in
rule 12b-2 of the Exchange Act). Yes [X] No [ ]
The number of shares outstanding of the Registrant's Common Stock as March 24,
2014 was 69,920,000 shares of common stock, $0.001 par value, issued and
outstanding.
VACATION HOME SWAP, INC.
QUARTERLY REPORT ON FORM 10-Q
TABLE OF CONTENTS
Page
Number
------
PART I - FINANCIAL INFORMATION
Item 1 Condensed Financial Statements (Unaudited) 3
Item 2 Management's Discussion and Analysis of Financial Condition
and Results of Operations 11
Item 3 Quantitative and Qualitative Disclosures About Market Risk 13
Item 4 Controls and Procedures 13
PART II - OTHER INFORMATION
Item 1 Legal Proceedings 15
Item 2 Unregistered Sales of Equity Securities and Use of Proceeds 15
Item 3 Defaults Upon Senior Securities 15
Item 4 Mine Safety Disclosures 15
Item 5 Other Information 15
Item 6 Exhibits 15
2
PART I - FINANCIAL INFORMATION
ITEM 1. CONDENSED FINANCIAL STATEMENTS (UNAUDITED)
VACATION HOME SWAP, INC.
(A Development Stage Company)
CONDENSED FINANCIAL STATEMENTS
January 31, 2014
Unaudited
CONDENSED BALANCE SHEETS
CONDENSED STATEMENTS OF OPERATIONS
CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
CONDENSED STATEMENTS OF CASH FLOW
NOTES TO CONDENSED FINANCIAL STATEMENTS
3
Vacation Home Swap, Inc.
(A Development Stage Company)
Condensed Balance Sheets
January 31, 2014 April 30, 2013
---------------- --------------
(Unaudited)
ASSETS
Total Assets $ -- $ --
========== ==========
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts payable and accrued expenses $ 76,315 $ 57,745
Loan from related party 54,735 35,735
---------- ----------
Total Current Liabilities 131,050 93,480
---------- ----------
STOCKHOLDERS' DEFICIT:
Common stock at $0.001 par value: 200,000,000 shares authorized,
69,920,000 shares issued and outstanding 69,920 69,920
Additional paid-in capital (53,430) (53,430)
Deficit accumulated during the development stage (147,540) (109,970)
---------- ----------
Total Stockholders' Deficit (131,050) (93,480)
---------- ----------
Total Liabilities and Stockholders' Deficit $ -- $ --
========== ==========
See accompanying notes to the financial statements.
4
Vacation Home Swap, Inc.
(A Development Stage Company)
Condensed Statements of Operations
Three Months Three Months
Ended Ended
January 31, 2014 January 31, 2013
---------------- ----------------
(Unaudited) (Unaudited)
NET REVENUES $ -- $ --
OPERATING EXPENSES:
Professional fees -- 3,500
General and administrative expenses 6,750 4,849
------------ ------------
Total operating expenses 6,750 8,349
------------ ------------
LOSS FROM OPERATIONS (6,750) (8,349)
OTHER (INCOME) EXPENSE:
Debt forgiveness -- --
------------ ------------
Total other (income) expense -- --
------------ ------------
LOSS BEFORE INCOME TAX PROVISION (6,750) (8,349)
INCOME TAX PROVISION -- --
------------ ------------
NET LOSS $ (6,750) $ (8,349)
============ ============
NET LOSS PER COMMON SHARE
- BASIC AND DILUTED $ (0.00) $ (0.00)
============ ============
Weighted common shares outstanding
- basic and diluted 69,920,000 89,260,220
============ ============
See accompanying notes to the financial statements
5
Vacation Home Swap, Inc.
(A Development Stage Company)
Condensed Statements of Operations
For the Period from
Nine Months Nine Months March 31, 2009
Ended Ended (inception) through
January 31, 2014 January 31, 2013 January 31, 2014
---------------- ---------------- ----------------
(Unaudited) (Unaudited) (Unaudited)
NET REVENUES $ -- $ -- $ --
OPERATING EXPENSES:
Professional fees 7,000 10,500 81,209
General and administrative expenses 30,570 5,949 66,342
------------ ------------ ------------
Total operating expenses 37,570 16,449 147,551
------------ ------------ ------------
LOSS FROM OPERATIONS (37,570) (16,449) (147,551)
OTHER INCOME (EXPENSE):
Exchangeg Gain (loss) -- -- 11
------------ ------------ ------------
Total other income (expense) -- -- 11
------------ ------------ ------------
INCOME (LOSS) BEFORE INCOME TAX PROVISION (37,570) (16,449) (147,540)
INCOME TAX PROVISION -- -- --
------------ ------------ ------------
NET LOSS $ (37,570) $ (16,449) $ (147,540)
============ ============ ============
NET LOSS PER COMMON SHARE
- BASIC AND DILUTED: $ (0.00) $ (0.00)
============ ============
Weighted common shares outstanding
- basic and diluted 69,920,000 665,106,473
============ ============
See accompanying notes to the financial statements
6
Vacation Home Swap, Inc.
(A Development Stage Company)
Statement of Stockholders' Equity (Deficit)
For the Period from March 31, 2009 (Inception) Through January 31, 2014
(Unaudited)
Common Stock, Deficit
$0.001 Par Value Accumulated Total
---------------------- Additional Share during the Stockholders'
Number of paid-in Subscription Development Equity
Shares Amount Capital Receivable Stage (Deficit)
------ ------ ------- ---------- ----- ---------
Balance, March 31, 2009 (inception) -- $ -- $ -- $ -- $ -- $ --
Shares issued for cash at $0.001
per share on April 30, 2009 920,000,000 920,000 (910,000) (10,000) -- --
Net loss -- -- -- -- (1,200) (1,200)
------------ --------- --------- -------- --------- ---------
Balance, April 30, 2009 920,000,000 920,000 (910,000) (10,000) (1,200) (1,200)
Subscription receivable on
October 8, 2009 -- -- -- 10,000 -- 10,000
Net loss (23,152) (23,152)
------------ --------- --------- -------- --------- ---------
Balance, April 30, 2010 920,000,000 920,000 (910,000) -- (24,352) (14,352)
Shares issued for cash at $0.02
per share during June/July 2010 29,900,000 29,900 (23,400) -- -- 6,500
Net loss -- -- -- -- (20,032) (20,032)
------------ --------- --------- -------- --------- ---------
Balance, April 30, 2011 949,900,000 949,900 (933,400) -- (44,384) (27,884)
Net loss -- -- -- -- (42,187) (42,187)
------------ --------- --------- -------- --------- ---------
Balance, April 30, 2012 949,900,000 949,900 (933,400) -- (86,571) (70,071)
Redemption of common stock on
November 3, 2012, for $10 (879,980,000) (879,980) 879,970 -- -- (10)
Net loss -- -- -- -- (23,399) (23,399)
------------ --------- --------- -------- --------- ---------
Balance, April 30, 2013 69,920,000 69,920 (53,430) -- (109,970) (93,480)
Net loss -- -- -- -- (37,570) (37,570)
------------ --------- --------- -------- --------- ---------
Balance, January 31, 2014 69,920,000 $ 69,920 $ (53,430) $ -- $(147,540) $(131,050)
============ ========= ========= ======== ========= =========
See accompanying notes to the financial statements.
7
Vacation Home Swap, Inc.
(A Development Stage Company)
Statements of Cash Flows
For the Period from
Nine Months Nine Months March 31, 2009
Ended Ended (inception) through
January 31, 2014 January 31, 2013 January 31, 2014
---------------- ---------------- ----------------
(Unaudited) (Unaudited) (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss $ (37,570) $ (16,449) $ (147,540)
Adjustments to reconcile net loss to net
cash used in operating activities
Changes in operating assets and liabilities:
Accrued expenses 18,570 16,449 76,315
---------- ---------- ----------
NET CASH USED IN OPERATING ACTIVITIES (19,000) -- (71,225)
---------- ---------- ----------
NET CASH USED IN INVESTING ACTIVITIES -- -- --
CASH FLOWS FROM FINANCING ACTIVITIES:
Amounts received from (paid to) related party 19,000 10 54,735
Payment of common stock buyback -- -- (10)
Proceeds from sale of common stock (10) 16,500
---------- ---------- ----------
NET CASH PROVIDED BY FINANCING ACTIVITIES 19,000 -- 71,225
---------- ---------- ----------
NET CHANGE IN CASH -- -- --
Cash at beginning of period -- -- --
---------- ---------- ----------
Cash at end of period $ -- $ -- $ --
========== ========== ==========
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid $ -- $ -- $ --
========== ========== ==========
Income tax paid $ -- $ -- $ --
========== ========== ==========
See accompanying notes to the financial statements.
8
Vacation Home Swap, Inc.
(A Development Stage Company)
Notes to the Condensed Unaudited Financial Statements
January 31, 2014
NOTE 1 - CONDENSED FINANCIAL STATEMENTS
The accompanying condensed financial statements have been prepared by the
Company without audit. In the opinion of management, all adjustments (which
include only normal recurring adjustments) necessary to present fairly the
financial position, results of operations, and cash flows at January 31, 2014,
and for all periods presented herein, have been made.
Certain information and footnote disclosures normally included in the condensed
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted. It is
suggested that these condensed financial statements be read in conjunction with
the financial statements and notes thereto included in the Company's April 30,
2013 audited financial statements. The results of operations for the periods
ended January 31, 2014 and the same period last year are not necessarily
indicative of the operating results for the full years.
NOTE 2 - GOING CONCERN
The Company's financial statements are prepared using generally accepted
accounting principles in the United States of America applicable to a going
concern which contemplates the realization of assets and liquidation of
liabilities in the normal course of business. The Company has not yet
established an ongoing source of revenues sufficient to cover its operating
costs and allow it to continue as a going concern. The ability of the Company to
continue as a going concern is dependent on the Company obtaining adequate
capital to fund operating losses until it becomes profitable. If the Company is
unable to obtain adequate capital, it could be forced to cease operations.
In order to continue as a going concern, the Company will need, among other
things, additional capital resources. Management's plan is to obtain such
resources for the Company by obtaining capital from management and significant
shareholders sufficient to meet its minimal operating expenses and seeking
equity and/or debt financing. However management cannot provide any assurances
that the Company will be successful in accomplishing any of its plans.
The ability of the Company to continue as a going concern is dependent upon its
ability to successfully accomplish the plans described in the preceding
paragraph and eventually secure other sources of financing and attain profitable
operations. The accompanying financial statements do not include any adjustments
that might be necessary if the Company is unable to continue as a going concern.
NOTE 3 - CAPITAL STOCK
The Company's capitalization is 200,000,000 common shares with a par value of
$0.001 per share. No preferred shares have been authorized or issued.
On April 20, 2009, a director of the Company purchased 920,000,000 shares of the
common stock in the Company at $0.00001 per share for $10,000.
In June and July 2010 the company issued 29,900,000 common shares @ $0.0022 for
subscriptions receivable of $6,500.
9
On November 1, 2012, the Company increased its authorized capital from
75,000,000 common shares to 200,000,000 shares and affected a 92:1 forward split
of its issued and outstanding common stock. Par value of $0.001 remains
unchanged. In the meantime, the issued and outstanding shares are 949,900,000,
which is over the limit of authorized shares 200,000,000 shares.
On November 3, 2012 the company effected a redemption of 879,980,000 shares at
$10 and the Company retired such 879,980,000 shares into its authorized common
stock thereby reducing the total issued and outstanding shares to 69,920,000.
The Company has a total of 69,920,000 shares issued and outstanding at January
31, 2014.
NOTE 4 - LOANS FROM RELATED PARTIES
As of January 31, 2014. the Company received total $54,735 as a loan from
related parties. The loan is repayable on demand and without interest.
10
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS
This section of this report includes a number of forward-looking statements
that reflect our current views with respect to future events and financial
performance. Forward looking statements are often identified by words like:
believe, expect, estimate, anticipate, intend, project and similar expressions
or words which, by their nature, refer to future events. You should not place
undue certainty on these forward-looking statements, which apply only as of the
date of this report. These forward looking statements are subject to certain
risks and uncertainties that could cause actual results to differ materially
from historical results or our predictions.
OVERVIEW
Vacation Home Swap, Inc. was incorporated in the State of Nevada on March
31, 2009 and has a fiscal year end of April 30.
On April 19, 2013, Vacation Home Swap, Inc., a Nevada corporation (the
"Company") entered into a Share Exchange Agreement (the "Exchange Agreement")
with Boost My Ads, Inc., a company organized under the laws of the British
Virgin Islands ("Boost") and the shareholders of Boost (the "Boost
Shareholders"). On June 30, 2013, the Share Exchange Agreement (the "Exchange
Agreement") between Vacation Home Swap, Inc., a Nevada corporation (the "
Company"), Boost My Ads, Inc., a company organized under the laws of the British
Virgin Islands ("Boost") and the shareholders of Boost (the "Boost
Shareholders") was terminated pursuant to Section 6.01 (c) of the Exchange
Agreement, which stated that the Exchange Agreement shall be terminated without
penalty if the voluntary share exchange was not consummated on or before January
31, 2014. There were no material relationships between the Company or its
affiliates and Boost or the Boost Shareholders, other than in respect of the
Exchange Agreement.
Vacation Home Swap intends to enter into an Internet-based vacation home
swapping company. The company plans to have a website where people can exchange
homes for their holidays and travels.
As of the fiscal quarter ended January 31, 2014 we had no cash in the bank.
We incurred operating expenses in the amount of $6,750 in the three month period
ended January 31, 2014 as compared to $8,349 at three month period ended January
31, 2013.
We incurred operating expenses in the amount of $37,750 in the nine month
period ended January 31, 2014 as compared to $16,449 for the nine month period
ended January 31, 2013.
Since inception we have incurred operating expenses of $147,551.
The cash used in operating activities during the nine months ended January
31, 2014 was $19,000 compared to none for the quarter ended January 31, 2013.
The cash provided by financing activities during the nine months ended
January 31, 2014 was $19,000 compared to none for the nine months ended January
31, 2013.
PLAN OF OPERATION
The Company has not yet generated any revenue from its operations. As of
the fiscal quarter ended January 31, 2014 we had no cash. We incurred operating
expenses in the amount of $6,750 in the quarter ended January 31, 2014. These
operating expenses were comprised of office and general expenses.
11
Our current cash holdings will not satisfy our liquidity requirements and
we will require additional financing to pursue our planned business activities.
We have registered 368,000,000 of or our common stock for sale to the public.
Our registration statement became effective on April 8, 2010 and we are in the
process of seeking equity financing to fund our operations over the next 12
months.
Management believes that if subsequent private placements are successful,
we will generate sales revenue within the following twelve months thereof.
However, additional equity financing may not be available to us on acceptable
terms or at all, and thus we could fail to satisfy our future cash requirements.
If Vacation Home Swap is unsuccessful in raising the additional proceeds
through a private placement offering it will then have to seek additional funds
through debt financing, which would be very difficult for a new development
stage company to secure. Therefore, the company is highly dependent upon the
success of the anticipated private placement offering described herein and
failure thereof would result in Vacation Home Swap having to seek capital from
other resources such as debt financing, which may not even be available to the
company. However, if such financing were available, because Vacation Home Swap
is a development stage company with no operations to date, it would likely have
to pay additional costs associated with high risk loans and be subject to an
above market interest rate. At such time these funds are required, management
would evaluate the terms of such debt financing and determine whether the
business could sustain operations and growth and manage the debt load. If
Vacation Home Swap cannot raise additional proceeds via a private placement of
its common stock or secure debt financing it would be required to cease business
operations. As a result, investors in Vacation Home Swap common stock would lose
all of their investment.
Over the 12 month period starting upon completion of the offering under
this registration statement, Vacation Home Swap must raise capital and start its
sales. The first stage of our operations over this period is to establish our
office and acquire the computer and office equipment we need to begin operations
during the initial 60 days after raising enough money to start our business. We
believe that it will cost $8,000 to buy and secure the necessary computer
equipment. We do not intend to hire employees. Our sole officer and director
will handle our administrative duties.
The second stage is to hire consultants to develop the key part of the
business: create the website. Our Company`s website will include links to maps,
weather information, country habits, local services and stores, community
information, information about neighbourhood and special events. Concurrently we
intend to purchase a software system to comply with our needs, which the client
can add home pictures, videos from his home, indicate through a link the local
services and stores nearby, and create an internal inbox for messages
received/sent. We believe that it will cost $15,000 initially to have our
website operational. The initial operation of the website is anticipated to be
ready in 120 days after raising enough money to start our business.
The last stage is our Marketing and Sales campaign. We intend to include
advertisements in travel and home design magazine and various Internet search
engines; and promote and sell ads into our website along famous coffee shops,
outlets, restaurants and bars, technology companies and airline companies. We
believe that marketing and sales campaign will cost up to $45,000. We expect to
be fully operational within 180 days after raising enough money to start our
business.
We do not currently have any employees and management does not plan to hire
employees at this time. We do not expect the purchase or sale of any significant
equipment and has no current material commitments.
12
LIMITED OPERATING HISTORY; NEED FOR ADDITIONAL CAPITAL
There is no historical financial information about us upon which to base an
evaluation of our performance. We are a development stage corporation and have
not generated any revenues from operations. We cannot guarantee we will be
successful in our business operations. Our business is subject to risks inherent
in the establishment of a new business enterprise, including limited capital
resources.
CAPITAL RESOURCES
If Vacation Home Swap is unsuccessful in raising the additional proceeds
through a private placement offering it will then have to seek additional funds
through debt financing, which would be highly difficult for a new development
stage company to secure. Therefore, the company is highly dependent upon the
success of the anticipated private placement offering and failure thereof would
result in Vacation Home Swap having to seek capital from other sources such as
debt financing, which may not even be available to the company. However, if such
financing were available, because Vacation Home Swap is a development stage
company with no operations to date, it would likely have to pay additional costs
associated with high risk loans and be subject to an above market interest rate.
At such time these funds are required, management would evaluate the terms of
such debt financing and determine whether the business could sustain operations
and growth and manage the debt load. If Vacation Home Swap cannot raise
additional proceeds via a private placement of its common stock or secure debt
financing it would be required to cease business operations. As a result,
investors in Vacation Home Swap common stock would lose all of their investment.
OFF BALANCE SHEET ARRANGEMENT
The company is dependent upon the sale of its common shares to obtain the
funding necessary to carry its business plan. Our President, Donald MacDow has
undertaken to provide the Company with operating capital to sustain its business
over the next twelve month period, as the expenses are incurred, in the form of
a non-secured loan. However, there is no contract in place or written agreement
securing these agreements. Investors should be aware that Mr. MacDow expression
is neither a contract nor agreement between him and the company.
Other than the above described situation the Company does not have any
off-balance sheet arrangements that have or are reasonably likely to have a
current or future effect on the Company's financial condition, changes in
financial condition, revenues or expenses, results of operations, liquidity,
capital expenditures or capital resources that are material to investors.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not required.
ITEM 4. CONTROLS AND PROCEDURES
EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES
Based upon an evaluation of the effectiveness of disclosure controls and
procedures, our principal executive and financial officer has concluded that as
of the end of the period covered by this Quarterly Report on Form 10-Q our
disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e)
under the Exchange Act) were not effective. As reported in our Annual Report on
Form 10-K for the year ended April 30, 2013, the Company ' s principal executive
and financial officer has determined that there are material weaknesses in our
disclosure controls and procedures.
13
The material weaknesses in our disclosure control procedures are as
follows:
1 . LACK OF FORMAL POLICIES AND PROCEDURES NECESSARY TO ADEQUATELY REVIEW
SIGNIFICANT ACCOUNTING TRANSACTIONS. The Company utilizes a third party
independent contractor for the preparation of its financial statements. Although
the financial statements and footnotes are reviewed by our management, we do not
have a formal policy to review significant accounting transactions and the
accounting treatment of such transactions. The third party independent
contractor is not involved in the day to day operations of the Company and may
not be provided information from management on a timely basis to allow for
adequate reporting/consideration of certain transactions.
2 . AUDIT COMMITTEE AND FINANCIAL EXPERT . The Company does not have a
formal audit committee with a financial expert, and thus the Company lacks the
board oversight role within the financial reporting process.
We intend to initiate measures to remediate the identified material
weaknesses including, but not necessarily limited to, the following:
* Establishing a formal review process of significant accounting
transactions that includes participation of the Chief Executive
Officer, the Chief Financial Officer and the Company ' s corporate
legal counsel.
* Form an Audit Committee that will establish policies and procedures
that will provide the Board of Directors a formal review process that
will among other things, assure that management controls and
procedures are in place and being maintained consistently.
CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING
As reported in our Annual Report on Form 10-K for the year ended April 30,
2013, management is aware that there a significant deficiency and a material
weakness in our internal control over financial reporting and therefore has
concluded that the Company ' s internal controls over financial reporting were
not effective as of April 30, 2013. The significant deficiency relates to a lack
of segregation of duties due to the small number of employees involvement with
general administrative and financial matters. The material weakness relates to a
lack of formal policies and procedures necessary to adequately review
significant accounting transactions.
There have not been any changes in the Company's internal control over
financial reporting during the quarter ended January 31, 2014 that have
materially affected, or are reasonably likely to materially affect, the
Company's internal control over financial reporting. "
14
PART II - OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
The Company is not a party to any pending legal proceedings, and no such
proceedings are known to be contemplated.
No director, officer, or affiliate of the issuer and no owner of record or
beneficiary of more than 5% of the securities of the issuer, or any security
holder is a party adverse to the small business issuer or has a material
interest adverse to the small business issuer.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
None.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None
ITEM 4. MINE SAFETY DISCLOSURES
None
ITEM 5. OTHER INFORMATION
None
ITEM 6. EXHIBITS
Exhibit No. Document Description
----------- --------------------
3.1 Articles of Incorporation [1]
3.2 By-Laws [1]
31.1 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive
Officer
31.2 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial
Officer *
32.1 Section 1350 Certification of Chief Executive Officer
32.2 Section 1350 Certification of Chief Financial Officer **
101.INS XBRL Instance Document ***
101.SCH XBRL Taxonomy Extension Schema ***
101.CAL XBRL Taxonomy Extension Calculation Linkbase ***
101.DEF XBRL Taxonomy Extension Definition Linkbase ***
101.LAB XBRL Taxonomy Extension Label Linkbase ***
101.PRE XBRL Taxonomy Extension Presentation Linkbase ***
----------
[1] Incorporated by reference from the Company ' s filing with the Commission
on June 29, 2009.
* Included in Exhibit 31.1
** Included in Exhibit 32.1
*** Includes the following materials contained in this Quarterly Report on Form
10-Q for the quarter ended January 31, 2014 formatted in XBRL (eXtensible
Business Reporting Language): (i) the Balance Sheets, (ii) the Statements
of Operations, (iii) the Statements of Changes in Equity, (iv) the
Statements of Cash Flows, and (v) Notes.
15
SIGNATURES
Pursuant to the requirements of the Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned thereunto
duly authorized.
Vacation Home Swap, Inc.
BY: /s/ Donald MacDow
----------------------------------------
Donald MacDow
President, Secretary, Treasurer,
Principal Executive Officer,
Principal Financial Officer
BY: /s/ Henry McGrath
----------------------------------------
Henry McGrath
Director
Dated: March 24, 2014
16