Form 10Q

0001137050-13-000020.txt : 20130122 0001137050-13-000020.hdr.sgml : 20130121 20130122104939 ACCESSION NUMBER: 0001137050-13-000020 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20121130 FILED AS OF DATE: 20130122 DATE AS OF CHANGE: 20130122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XIAN RESOURCES, LTD. CENTRAL INDEX KEY: 0001439984 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 262666503 FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53344 FILM NUMBER: 13539340 BUSINESS ADDRESS: STREET 1: 1175 OSAGE, SUITE 204 CITY: DENVER STATE: CO ZIP: 80204 BUSINESS PHONE: 303-623-5400 MAIL ADDRESS: STREET 1: 1175 OSAGE, SUITE 204 CITY: DENVER STATE: CO ZIP: 80204 FORMER COMPANY: FORMER CONFORMED NAME: KNIGHT CAPITAL, CORP. DATE OF NAME CHANGE: 20080715 10-Q 1 xian10qv1.htm Form 10Q

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 November 30, 2012

[] 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: 000-53213

XIAN RESOURCES, LTD

(Exact name of registrant as specified in its charter)


Colorado		26-2666503
(State or other jurisdiction of incorporation)		(IRS Employer Identification Number)

1175 Osage, Suite 204 Denver, CO 80204
(Address of principal executive offices)
303-623-5400
(Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

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 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. [ X ] Yes [ ] No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and smaller reporting company” in Rule 12b-2 of the Exchange Act.



Large accelerated filer [ ]	Accelerated filer [ ]
Non-accelerated filer [ ] (Do not check if a smaller reporting company)	Smaller reporting company [ X ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

[ X ] Yes [ ] No

As of January 14, 2013 the Issuer had 1,320,000 shares of common stock issued and outstanding.

PART I-FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS.

The financial statements of Xian Resources, Ltd., (the "Company"), a Colorado corporation, included herein were prepared, without audit, pursuant to rules and regulations of the Securities and Exchange Commission. Because certain information and notes normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America were condensed or omitted pursuant to such rules and regulations, these financial statements should be read in conjunction with the financial statements and notes thereto included in the financial statements of the Company for the fiscal year ended May 31, 2012, as included in the Company's annual report on Form 10-K.

XIAN RESOURCES, LTD

FINANCIAL STATEMENTS

PERIOD ENDED NOVEMBER 30, 2012


INDEX TO FINANCIAL STATEMENTS:	PAGE

Balance Sheets (Unaudited)	4

Statements of Income Operations (Unaudited)	5-6

Statements of Cash Flows (Unaudited)	7

Notes to Financial Statements (Unaudited)	8-10


XIAN RESOURCES, LTD.
(A Development Stage Company)
BALANCE SHEETS



		November 30, 2012	May 31, 2012
		(Unaudited)
ASSETS

	Current assets
	Cash	$ 827	$ 593
	Total current assets	827	593

	Total Assets	$ 827	$ 593

LIABILITIES &
STOCKHOLDERS' EQUITY (DEFICIT)

	Current liabilities
	Accounts Payable	$ 8,317	$ 5,902
	Loan Payable - Related parties	9,750	9,750
	Total current liabilities	18,067	15,652

	Stockholders' Deficit
	Preferred stock, no par value;
	10,000,000 shares authorized;
	none issued and outstanding	-	-
	Common stock, no par value;
	100,000,000 shares authorized;
	1,320,000 shares issued and outstanding	15,840	15,840
	Additional paid in capital	9,847	4,347
	Deficit accumulated during the development
	Stage	(42,927)	(35,246)

	Total Stockholders' Equity (Deficit)	(17,240)	(15,059)

	Total Liabilities and Stockholders' Equity (Deficit)	$ 827	$ 593


The accompanying notes are an integral
part of the financial statements.


XIAN RESOURCES, LTD.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
(Unaudited)

						Period From
						Inception
		Three Months	Three Months	Six Months	Six Months	(May 22, 2008)
		Ended	Ended	Ended	Ended	Through
		Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012


	Revenue	$ -	$ -	$ -	$ -	$ -

	Operating expenses:
	Filing Fees	-	-	-	4	60
	General and administrative	15	-	15	-	58
	Legal and accounting	1,269	2,640	7,666	7,435	42,562
		1,284	2,640	7,681	7,435	42,680

	Gain (loss) from operations	(1,284)	(2,640)	(7,681)	(7,435)	(42,680)

	Other income (expense):	-	-	-	-	(247)

	Income (loss) before
	provision for income taxes	(1,284)	(2,640)	(7,681)	(7,435)	(42,927)

	Provision for income tax	-	-	-	-	-

	Net income (loss)	$ (1,284)	$ (2,640)	$ (7,681)	$ (7,435)	$ (42,927)

	Net income (loss) per share
	(Basic and fully diluted)	$ (0.00)	$ (0.00)	$ (0.01)	$ (0.01)


	Weighted average number of
	common shares outstanding	1,320,000	1,320,000	1,320,000	1,320,000



The accompanying notes are an integral
part of the financial statements.


XIAN RESOURCES, LTD.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
(Unaudited)

				Period From
				Inception
	For the Six	For the Six		(May 22, 2008)
	Months Ended	Months ended		Through
	November 30, 2012	November 30, 2011		November 30, 2012

Cash Flows From Operating Activities:
Net loss	$ (7,681)		$ (7,435)	$ (42,927)

Adjustments to reconcile net loss to
net cash used for
operating activities:
Compensatory option issuances	-		-	3,840
Accrued interest payable
Accounts payable	2,415		2,300	8,317
Net cash provided by (used for)
operating activities	(5,266)		(5,135)	(30,770)

Cash Flows From Investing Activities:			-	-

Cash Flows From Financing Activities:			-
Sales of common stock	-		-	12,000
Funding from related parties	5,500		4,750		19,597
Net cash provided by
financing activities	5,500		4,750		31,597

Net Increase (Decrease) In Cash	234		(385)	827

Cash At The Beginning Of The Period	593		1,478	-

Cash At The End Of The Period	$ 827		$ 1,093	$ 827

Schedule Of Non-Cash Investing And Financing
Activities
None

Supplemental Disclosure
Cash paid for interest	$ -		$ -	$ -
Cash paid for income taxes	$ -		$ -	$ -
Shareholder debt contributed to capital	$ -		$ -	$ 4,347

The accompanying notes are an integral
part of the financial statements.

XIAN RESOURCES, LTD

FINANCIAL STATEMENTS

PERIOD ENDED NOVEMBER 30, 2012

(Unaudited)

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Xian resources, Ltd, Formerly Knight Capital Corp (the “Company”), was incorporated in the State of Colorado on May 22, 2008. The Company was formed to explore merger and acquisitions opportunities with other companies. The Company is currently considered to be in the development stage, having generated no revenues and conducted only limited activities.

Basis of Presentation

The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Accounts receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

Property and equipment

Property and equipment are recorded at cost and depreciated under accelerated methods over each item's estimated useful life.

Revenue recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the event price to the client is fixed or determinable, and collectability is reasonably assured.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

XIAN RESOURCES, LTD

FINANCIAL STATEMENTS

PERIOD ENDED NOVEMBER 30, 2012

(Unaudited)

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued):

Income tax

The Company accounts for income taxes under Statement Accounting Standards Codification (ASC) 740, wherein deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net income (loss) per share

The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

Financial Instruments

The carrying value of the Company’s financial instruments, including cash and cash equivalents and accrued payables, as reported in the accompanying balance sheet, approximates fair value.

NOTE 2. GOING CONCERN

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred net losses since inception, has no present source of revenue, and as of November 30, 2012 had an accumulated deficit of $42,927. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The Company may raise additional capital through the sale of its equity securities, through an offering of debt securities, or through borrowings from financial institutions. The Company also hopes to consummate merger and acquisition transactions through marking efforts. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern.

XIAN RESOURCES, LTD

FINANCIAL STATEMENTS

PERIOD ENDED NOVEMBER 30, 2012

(Unaudited)

NOTE 3. RELATED PARTY LOAN

The Company has received loans from an officer and shareholders. The loans are unsecured and do not accrue interest. At the discretion of the Company’s Board of Directors, on the date an agreement has been reached to merge or sell the company, a cash payment of principal is to be made in lump sum or converted into common shares at a market value of $.02 per share.

ITEM 2.

MANAGEMENT’S DISCUSSIONS AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

SPECIAL NOTE OF CAUTION REGARDING FORWARD-LOOKING STATEMENTS

CERTAIN STATEMENTS IN THIS REPORT, INCLUDING STATEMENTS IN THE FOLLOWING DISCUSSION, ARE WHAT ARE KNOWN AS "FORWARD LOOKING STATEMENTS", WHICH ARE BASICALLY STATEMENTS ABOUT THE FUTURE. FOR THAT REASON, THESE STATEMENTS INVOLVE RISK AND UNCERTAINTY SINCE NO ONE CAN ACCURATELY PREDICT THE FUTURE. WORDS SUCH AS "PLANS," "INTENDS," "WILL," "HOPES," "SEEKS," "ANTICIPATES," "EXPECTS "AND THE LIKE OFTEN IDENTIFY SUCH FORWARD LOOKING STATEMENTS, BUT ARE NOT THE ONLY INDICATION THAT A STATEMENT IS A FORWARD LOOKING STATEMENT. SUCH FORWARD LOOKING STATEMENTS INCLUDE STATEMENTS CONCERNING OUR PLANS AND OBJECTIVES WITH RESPECT TO THE PRESENT AND FUTURE OPERATIONS OF THE COMPANY, AND STATEMENTS WHICH EXPRESS OR IMPLY THAT SUCH PRESENT AND FUTURE OPERATIONS WILL OR MAY PRODUCE REVENUES, INCOME OR PROFITS. NUMEROUS FACTORS AND FUTURE EVENTS COULD CAUSE THE COMPANY TO CHANGE SUCH PLANS AND OBJECTIVES OR FAIL TO SUCCESSFULLY IMPLEMENT SUCH PLANS OR ACHIEVE SUCH OBJECTIVES, OR CAUSE SUCH PRESENT AND FUTURE OPERATIONS TO FAIL TO PRODUCE REVENUES, INCOME OR PROFITS. THEREFORE, THE READER IS ADVISED THAT THE FOLLOWING DISCUSSION SHOULD BE CONSIDERED IN LIGHT OF THE DISCUSSION OF RISKS AND OTHER FACTORS CONTAINED IN THIS REPORT ON FORM 10-Q AND IN THE COMPANY'S OTHER FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION. NO STATEMENTS CONTAINED IN THE FOLLOWING DISCUSSION SHOULD BE CONSTRUED AS A GUARANTEE OR ASSURANCE OF FUTURE PERFORMANCE OR FUTURE RESULTS.

Liquidity and Capital Resources

As of November 30, 2012, the Company remains in the development stage. For the period ended November 30, 2012, the Company’s balance sheet reflects total assets of $827, and current liabilities of $18,067.

Results of Operations

During the period from May 22, 2008 (inception) through November 30, 2012, the Company has engaged in no significant operations other than organizational activities and preparation and filing of its registration statement on Form 10 under the Securities Exchange Act of 1934, as amended. The Company had no activities during the quarter ended November 30, 2012. The Company does not expect to generate any revenue until it completes a business combination, but will continue to incur legal and accounting fees and other costs associated with compliance with its reporting obligations. As a result, the Company expects that it will continue to incur losses each quarter at least until it has completed a business combination. Depending upon the performance of any acquired business, the Company may continue to operate at a loss even following completion of a business combination.

Plan of Operations

For the fiscal year ending May 31, 2013, the Company expects to continue its efforts to locate a suitable business acquisition candidate and thereafter to complete a business acquisition transaction. The Company anticipates incurring a loss for the fiscal year as a result of expenses associated with compliance with the reporting requirements of the Securities Exchange Act of 1934, and expenses associated with locating and evaluating acquisition candidates. The Company does not expect to generate revenues until it

completes a business acquisition, and, depending upon the performance of the acquired business, it may also continue to operate at a loss after completion of a business combination.

Need for Additional Financing

The Company anticipates that it will require additional capital in order to pay the costs associated with carrying out its plan of operations and the costs of compliance with its continuing reporting obligations under the Securities Exchange Act of 1934, as amended, for the fiscal year ending May 31, 2013 and thereafter. This additional capital will be required whether or not the Company is able to complete a business combination transaction during the current fiscal year. Furthermore, once a business combination is completed, the Company’s needs for additional financing are likely to increase substantially.

The Company has no current plans, proposals, arrangements or understandings to raise additional capital through the sale or issuance of additional securities prior to the location of a merger or acquisition candidate. Accordingly, there can be no assurance that any additional funds will be available to the Company to allow it to cover its expenses. Notwithstanding the foregoing, however, to the extent that additional funds are required, the Company anticipates that it will continue to rely on its major shareholders to pay expenses on its behalf, or it will seek to raise capital through the private placement of restricted securities.

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not Applicable

ITEM 4.

CONTROLS AND PROCEDURES.

Disclosure Controls and Procedures

The Securities and Exchange Commission defines the term “disclosure controls and procedures” to mean a company's controls and other procedures of an issuer that are designed to ensure that information required to be disclosed in the reports that it files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Securities Exchange Act of 1934 is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. The Company maintains such a system of controls and procedures in an effort to ensure that all information which it is required to disclose in the reports it files under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified under the SEC's rules and forms and that information required to be disclosed is accumulated and communicated to principal executive and principal financial officers to allow timely decisions regarding disclosure.

As of the end of the period covered by this report, our sole officer carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation and the identification of the material weaknesses in internal control over financial reporting previously described in our 10-K for the period May 31, 2012 which included deficiencies in financial

reporting and monitoring and lack of segregation of duties, our sole officer concluded that, as of November 30, 2012, the Company's disclosure controls and procedures were not effective.

Changes in Internal Control over Financial Reporting

There was no change in the Company's internal control over financial reporting during the period ended November 30, 2012, that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

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 Company, and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.

ITEM 1A. RISK FACTORS.

Not Applicable.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.

(REMOVEDAND RESERVED).

None

ITEM 5.

OTHER INFORMATION.

None.

ITEM 6.

EXHIBITS.

(a)

The following exhibits are filed herewith:


31.1	Certifications pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

31.2	Certifications pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

32.1	Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

32.2	Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

101	SCH XBRL Schema Document.*

101	INS XBRL Instance Document.*

101	CAL XBRL Taxonomy Extension Calculation Linkbase Document.*

101	LAB XBRL Taxonomy Extension Label Linkbase Document.*

101	PRE XBRL Taxonomy Extension Presentation Linkbase Document.*

101	DEF XBRL Taxonomy Extension Definition Linkbase Document.*

* filed herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

XIAN RESOURCES, LTD

By: /S/ Jay Lutsky

Jay Lutsky, Chief Executive Officer

Date: January 18, 2013

By: /S/ Jay Lutsky

Jay Lutsky, Principal Financial Officer

Date: January 18, 2013

EX-31 2 exhibit311.htm Exhibit 31.1

Exhibit 31.1

CERTIFICATION

I, Jay Lutsky, Principal Executive Officer, certify that:

1. I have reviewed this periodic report on Form 10-Q of Xian Resources, Ltd.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: January 18, 2013

/s/ Jay Lutsky

Principal Executive Officer

EX-31 3 exhibit312.htm Exhibit 31.2

Exhibit 31.2

CERTIFICATION

I, Jay Lutsky, Principal Financial Officer, certify that:

1. I have reviewed this periodic report on Form 10-Q of Xian Resources, Ltd.;

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: January 18, 2013

/s/ Jay Lutsky

Principal Financial Officer

EX-32 4 exhibit321.htm Exhibit 32.1

Exhibit 32.1

Certification of the Principal Executive Officer

Pursuant to 18 U.S.C. Section 1350,

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the periodic report of Xian Resources, Ltd. (the "Company") on Form 10-Q for the period ended November 30, 2012, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Jay Lutsky, the Principal Executive Officer of the Company, hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Jay Lutsky

Principal Executive Officer

Date: January 18, 2013

EX-32 5 exhibit322.htm Exhibit 32.2

Exhibit 32.2

Certification of the Principal Financial Officer

Pursuant to 18 U.S.C. Section 1350,

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the periodic report of Xian Resources, Ltd. (the "Company") on Form 10-Q for the period ended November 30, 2012, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Jay Lutsky, the Principal Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Jay Lutsky

Principal Financial Officer

Date: January 18, 2013

EX-101.INS 6 xian-20121130.xml 10-Q 2012-11-30 false XIAN RESOURCES, LTD. 0001439984 --05-31 0 Smaller Reporting Company No No No 2013 Q2

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:   Xian resources, Ltd, Formerly Knight Capital Corp (the Company), was incorporated in the State of Colorado on May 22, 2008. The Company was formed to explore merger and acquisitions opportunities with other companies. The Company is currently considered to be in the development stage, having generated no revenues and conducted only limited activities.   Basis of Presentation   The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.   Cash and cash equivalents   The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.   Accounts receivable   The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.   Property and equipment   Property and equipment are recorded at cost and depreciated under accelerated methods over each item's estimated useful life.   Revenue recognition   Revenue is recognized on an accrual basis after services have been performed under contract terms, the event price to the client is fixed or determinable, and collectability is reasonably assured.   Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Income tax   The Company accounts for income taxes under Statement Accounting Standards Codification (ASC) 740, wherein deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   Net income (loss) per share   The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.   Financial Instruments   The carrying value of the Companys financial instruments, including cash and cash equivalents and accrued payables, as reported in the accompanying balance sheet, approximates fair value.

NOTE 2.  GOING CONCERN   The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred net losses since inception, has no present source of revenue, and as of November 30, 2012 had an accumulated deficit of $42,927. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.      The Company may raise additional capital through the sale of its equity securities, through an offering of debt securities, or through borrowings from financial institutions. The Company also hopes to consummate merger and acquisition transactions through marking efforts. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern.

NOTE 3.  RELATED PARTY LOAN   The Company has received loans from an officer and shareholders.  The loans are unsecured and do not accrue interest.  At the discretion of the Companys Board of Directors, on the date an agreement has been reached to merge or sell the company, a cash payment of principal is to be made in lump sum or converted into common shares at a market value of $.02 per share.

Basis of Presentation   The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Cash and cash equivalents   The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Accounts receivable   The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

Property and equipment   Property and equipment are recorded at cost and depreciated under accelerated methods over each item's estimated useful life.

Revenue recognition   Revenue is recognized on an accrual basis after services have been performed under contract terms, the event price to the client is fixed or determinable, and collectability is reasonably assured.

Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Income tax   The Company accounts for income taxes under Statement Accounting Standards Codification (ASC) 740, wherein deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net income (loss) per share   The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

Financial Instruments   The carrying value of the Companys financial instruments, including cash and cash equivalents and accrued payables, as reported in the accompanying balance sheet, approximates fair value.

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0001439984 2012-06-01 2012-11-30 0001439984 2013-01-14 0001439984 2012-11-30 0001439984 2012-05-31 0001439984 2011-05-31 0001439984 2011-11-30 0001439984 2012-09-01 2012-11-30 0001439984 2011-09-01 2011-11-30 0001439984 2011-06-01 2011-11-30 0001439984 2008-05-22 2012-11-30 iso4217:USD shares iso4217:USD shares Preferred stock, no par value; 10,000,000 shares authorized; none issued and outstanding as of November 30, 2012 Preferred stock, no par value; 10,000,000 shares authorized; none issued and outstanding as of May 31, 2012 Common stock, no par value; 100,000,000 share authorized; 1,320,000 shares issued and outstanding as of November 30, 2012 Common stock, no par value; 100,000,000 share authorized; 1,320,000 shares issued and outstanding as of May 31, 2012

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Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Cash and Cash Equivalents (Policies)	6 Months Ended
Nov. 30, 2012
Cash and Cash Equivalents:
Cash and Cash Equivalents	Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Cash and Cash Equivalents (Policies)

6 Months Ended

Nov. 30, 2012

Cash and Cash Equivalents:

Cash and Cash Equivalents

Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

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Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Basis of Presentation (Policies)	6 Months Ended
Nov. 30, 2012
Basis of Presentation:
Basis of Presentation	Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Basis of Presentation (Policies)

6 Months Ended

Nov. 30, 2012

Basis of Presentation:

Basis of Presentation

XML 16 R2.htm IDEA: XBRL DOCUMENT

BALANCE SHEETS (USD $)

Nov. 30, 2012

May 31, 2012

ASSETS

Cash

$ 827

$ 593

Total Current Assets

827

593

Total Assets

827

593

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Accounts Payable

8,317

5,902

Loan Payable Related Parties

9,750

Total Current Liabilities

18,067

15,652

Total Liabilities

18,067

15,652

Preferred Stock

^[1]

^[2]

Common Stock

15,840

^[3]

15,840

^[4]

Additional Paid In Capital

9,847

4,347

Deficit Accumulated During the Development Stage

(42,927)

(35,246)

Total Stockholders' Equity (Deficit)

(17,240)

(15,059)

Total Liabilities and Stockholders' Equity (Deficit)

$ 824

$ 593

[1]	Preferred stock, no par value; 10,000,000 shares authorized; none issued and outstanding as of November 30, 2012
[2]	Preferred stock, no par value; 10,000,000 shares authorized; none issued and outstanding as of May 31, 2012
[3]	Common stock, no par value; 100,000,000 share authorized; 1,320,000 shares issued and outstanding as of November 30, 2012
[4]	Common stock, no par value; 100,000,000 share authorized; 1,320,000 shares issued and outstanding as of May 31, 2012

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Note 2. Going Concern

6 Months Ended

Nov. 30, 2012

Note 2. Going Concern:

Note 2. Going Concern

NOTE 2. GOING CONCERN

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'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'

'+ "\n"+' '+ "\n"+'

'+ "\n"+'

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Note 3. Related Party Loan

6 Months Ended

Nov. 30, 2012

Note 3. Related Party Loan:

Note 3. Related Party Loan

NOTE 3. RELATED PARTY LOAN

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4

+ Details

XML 20 R3.htm IDEA: XBRL DOCUMENT

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended		54 Months Ended
STATEMENTS OF OPERATIONS (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012
Operating expenses:
Filing Fees					$ 60
General and Administrative	15		15		58
Legal and Accounting	1,269	2,640	7,666	7,435	42,562
Gain (Loss) from Operations	(1,284)	(2,640)	(7,681)	(7,435)	(42,680)
Other Income (Expense):					(247)
Income (Loss) Before Provision for Income Taxes	(1,284)	(2,640)	(7,681)	(7,435)	(42,927)
Net Income (Loss)	$ (1,284)	$ (2,640)	$ (7,681)	$ (7,435)	$ (42,927)
Net Income (Loss) Per Share (Basic and Fully Diluted)	$ 0.00	$ 0.00	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding	1,320,000	1,320,000	1,320,000	1,320,000

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Note 2. Going Concern (Details) (USD $)	Nov. 30, 2012
Retained Earnings (Accumulated Deficit)	$ (42,927)

XML 22 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information (USD $)	6 Months Ended
Document and Entity Information (USD $)	Nov. 30, 2012	Jan. 14, 2013
Document and Entity Information
Entity Registrant Name	XIAN RESOURCES, LTD.
Document Type	10-Q
Document Period End Date	Nov. 30, 2012
Amendment Flag	false
Entity Central Index Key	0001439984
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding		1,320,000
Entity Public Float		$ 0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

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STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		54 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012
Cash Flows From Operating Activities:
Net Income (Loss)	$ (7,681)	$ (7,435)	$ (42,927)
Compensatory Option Issuances			3,840
Increase/Decrease in Accounts Payable	2,415	2,300	8,317
Net Cash Provided By (Used For) Operating Activities	(5,266)	(5,135)	(30,770)
Cash Flows From Financing Activities:
Sale of Common Stock			12,000
Funding From Related Parties	5,500	4,750	19,597
Net Cash Provided By (Used For) Financing Activities	5,500	4,750	31,597
Net Increase (Decrease) In Cash	234	(385)	827
Initial Cash	593	1,478
Final Cash	827	1,093	827
Shareholder Debt Contributed to Capital			$ 4,347

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Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Revenue Recognition (Policies)

6 Months Ended

Nov. 30, 2012

Revenue Recognition:

Revenue Recognition

Revenue recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the event price to the client is fixed or determinable, and collectability is reasonably assured.

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References+ Details

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Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Property and Equipment (Policies)

6 Months Ended

Nov. 30, 2012

Property and Equipment:

Property and Equipment

Property and equipment

Property and equipment are recorded at cost and depreciated under accelerated methods over each item's estimated useful life.

- Definition

Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/subtopic&trid=2155824

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Note 1. Organization, Operations and Summary of Significant Accounting Policies

6 Months Ended

Nov. 30, 2012

Note 1. Organization, Operations and Summary of Significant Accounting Policies:

Note 1. Organization, Operations and Summary of Significant Accounting Policies:

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Basis of Presentation

Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Accounts receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

Property and equipment

Property and equipment are recorded at cost and depreciated under accelerated methods over each item's estimated useful life.

Revenue recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the event price to the client is fixed or determinable, and collectability is reasonably assured.

Use of Estimates

Income tax

Net income (loss) per share

Financial Instruments

The carrying value of the Company’s financial instruments, including cash and cash equivalents and accrued payables, as reported in the accompanying balance sheet, approximates fair value.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

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Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Accounts Receivable (Policies)

6 Months Ended

Nov. 30, 2012

Accounts Receivable:

Accounts Receivable

Accounts receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

- Definition

Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.

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-Topic 310

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