10-Q

                                                         UNITED STATES

                                SECURITIES AND EXCHANGE COMMISSION

                                                                Washington, D.C. 20549

FORM 1O-Q

   [  X] QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 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: 333-152950

Western Lucrative Enterprises, Inc.

(Exact Name of Registrant as Specified in its Charter)

             Iowa                      26-3045445

______________________       _______________

                                                                                                            (State or Other Jurisdiction of            (IRS Employer

Incorporation or Organization)         Identification No.)

73280 Highway 111, Suite 207

Palm Desert, CA 92260

(Address of Principal Executive Offices)

Registrant's telephone number, including area code: (760) 776-8899

                                                               Common Stock, $0.001 par value

                                                                               (Title of class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined by Rule 405 of the Securities Act.

Yes  *  No S

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.

Yes   *     No  S

Indicate by check 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 (§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  S     No *

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-Q or any amendment to this Form 10-Q.S

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or smaller reporting company. See the definitions of "large accelerated filer," "acceleratedfiler" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

               Large Accelerated Filer *Accelerated Filer*

               Non-accelerated filer *                                                                                                              Smaller reporting company S

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes  S    No*

The number of shares outstanding of the issuer's common stock, $.001 par value, as of March 31, 2012 was 8,505,000 shares.

DOCUMENTS INCORPORATED BY REFERENCE

None.

Western Lucrative Enterprises, Inc.

Form 10-Q Quarterly Report

Table of Contents

PART I – FINANCIAL INFORMATION

Item 1.       Financial Statements                                                                                                                                                   4

Item 2.       Management’s Discussion and Analysis of Financial Condition and Results of Operations                          8                                

Item 3.       Quantitative and Qualitative Disclosures about Market Risk                                                                              8                         

Item 4.       Controls and Procedures                                                                                                                                            9

PART II – OTHER INFORMATION

Item 1.      Legal Proceedings                                                                                                                                                       10

Item 1A.   Risk Factors                                                                                                                                                                 10

Item 2.      Unregistered Sales of Equity Securities and Use of Proceeds                                                                             10

Item 3       Defaults Upon Senior Securities                                                                                     .                                        10

Item 4.      Mine Safety Disclosures                                                                                                                                           10

Item 5.      Other Information                                                                                                                                                       10

Item 6.      Exhibits                                                                                                                                                                         10

2 

                                                                         PART 1

ITEM 1.FINANCIAL STATEMENTS

Financial Statements for the 3 month period ended March 31, 2012 have been prepared by the Management Group of Western Lucrative Enterprises, Inc.

WESTERN LUCRATIVE ENTERPRISES, INC.

(A Development Stage Enterprise)

Unaudited Financial Statements

                     For the Three Months Ended March 31, 2012, and the Period of July 14, 2008 (Inception) to March 31, 2012

3 Western Lucrative Enterprises, Inc. (A Development Stage Enterprise)
Balance Sheets
		March 31                                 December  31,
		2012		2011
ASSETS
Current assets
	Cash	$	-	$	-
Total current assets			-		-
Total assets		$	-	$	-
LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY
Current liabilities
	Accounts payable	$	26,996	$	25,197
	Related party loan		10,000		10,000
	Beneficial conversion feature		(128)		(204)
	Accrued interest		403		341
Total current liabilities			37,271		35,334
Long term liabilities
Total long term liabilities			0		0
Total liabilities			37,271		35,334
Stockholders' (Deficit) Equity
	Common stock, $.001 par value; 750,000,000 shares authorized, 8,505,000 shares issued and outstanding at March 31, 2012 and December 31, 2011		8,505		8,505
	Additional paid in capital		56,889		56,889
	Deficit accumulated during the development stage		(102,665)		(100,728)
Total stockholders' (deficit) equity			(37,271)		(35,334)
Total liabilities and stockholders' (deficit) equity		$	-	$	-
See accompanying notes to financial statements  4

Western Lucrative Enterprises, Inc.

(A Development Stage Enterprise)

Statement of Operations

						For the period from July 14, 2008 (inception) to March 31, 2012
		Three months ended March 31,
		2012		2011
		(Unaudited)			(Unaudited)	(Unaudited)
Revenue		$	-	$	-	$	-
Expenses
	General & administrative		300		1,930		37,382
	Professional fees		1,500		8,500		64,392
Total expenses			1,800		10,430		101,774
Other income / (expense)
	Interest expense		(138)		(138)		(892)
Total other income / (expense)			(138)		(138)		(892)
Net loss		$	(1,938)	$	(10,568)	$	(102,666)
Basic and diluted loss per common share		$	(0.01)	$	(0.01)
Weighted average shares outstanding			8,505,000		8,505,000

See accompanying notes to financial statements

5 

Western Lucrative Enterprises, Inc.

(a Development Stage Enterprise)

Statements of Cash Flows

                                                                                                                                                                                                      For the period

                                                                                                                                                                                                                 from

                                                                                                                                                                                                        July 14, 2008

                                                                                                                            3 Months Ended        3 Months Ended           (inception) to

                                                                                                                                March 31 2012        March 31, 2011        March 31, 2012        

Cash flows from operating activities

       Net loss                                                                                                                     $                (1,938)      $       (10,568)         $                 (102,666)

       Adjustments to reconcile net loss to net

         cash used in operating activities:

              Issuance of common stock in exchange

                for services                                                                                                                 --                             --                                  39,652

       Non-cash interest - beneficial conversion feature                                                        75                           75                                      487

       Changes in operating assets and liabilities:

              Accounts payable                                                                                                  1,800                    10,430                                23,997

              Accrued interest                                                                                                          63                            63                                     405

                     Net cash used in operating activities                                                                 --                             --                               (38,125)

                     Net cash from investing activities                                                                       --                             --                                         --

Cash flows from financing activities

       Proceeds from related party loan                                                                                        --                            --                                10,000

       Proceeds from issuance of stock                                                                                         --                            --                                28,125

              Net cash provided by financing activities                                                                  --                            --                                 38,125

       Net increase in cash                                                                                                              --                             --                                        --

       Cash at beginning of period                                                                                                 --                              --                                       --

       Cash at end of period                                                                                  $                        --       $                     --            $                         --

Supplemental disclosure of non-cash investing

  and financing activities:

       Issuance of common stock for professional

         and consulting services                                                                            $                         --       $                     --             $               40,452

Supplemental Cash Flow Information:

       Cash paid for interest                                                                                 $                         --       $                      --             $                         --

       Cash paid for income taxes                                                                       $                         --        $                     --              $                         --

 6

See accompanying notes to financial statements

WESTERN LUCRATIVE ENTERPRISES, INC.

(A Development Stage Company)

Notes to Financial Statements

For the Three Months Ended March 31, 2012

andfor the period of July 14, 2008 (inception) to March 31, 2012

NOTE 1 – CONDENSED FINANCIAL STATEMENTS

The accompanying 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 March 31, 2012, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in 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 December 31, 2011 audited financial statements. The results of operations for the periods ended March 31, 2012 and 2011 are not necessarily indicative of the operating results for the full years.

NOTE 2 - GOING CONCERN

The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. 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 plan 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 may be necessary if the Company is unable to continue as a going concern. 

NOTE 3 – SHAREHOLDERS’ EQUITY

No addition common shares were issued for any reason during the three months ended March 31, 2011.

NOTE 4 – RELATED PARTY TRANSACTIONS

A convertible note of $10,000 was issued on August 20, 2010 by the Company to Millennium Group, Inc. (“Millennium”), a California corporation. The owner of Millennium, Jonathan Mork, is a son of Dempsey Mork, who is the beneficial owner of MCC Profit Sharing Plan which holds more than 5% of the common shares from the Company. The note is payable in two years and a 5% interest will be charged at maturity unless earlier converted. Interest is to be accrued for each quarter to show the comprehensive amount owed. As of March 31, 2012, the accrued interest amounts to $403. The note is convertible at the

 7

WESTERN LUCRATIVE ENTERPRISES, INC.

(A Development Stage Company)

Notes to Financial Statements

For the Three Months Ended March 31, 2012

andfor the period of July 14, 2008 (inception) to March 31, 2012

holder’soption into 4% of the Company’s fully diluted common shares at the time of conversion, with anti-dilution protection (not adjusted for splits or new issuances).

The  notepayable amount stands at $9,872 as of March 31, 2012 due to the deduction of the “beneficial conversion feature”, a more detailed description of which can be found in the foot notes to the financial statements of December 31, 2011.

NOTE 5 – SUBSEQUENT EVENTS

Management has reviewed material subsequent events in accordance with FASB ASC 855 “Subsequent Events.”  No additional disclosure is required.

ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

Certain statements in this report and elsewhere (such as in other filings by the Company with the Securities and Exchange Commission ("SEC"), press releases, presentations by the Company of its management and oral statements) may constitute "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Words such as "expects," "anticipates," "intends," "plans," "believes," "seeks," "estimates," and "should," and variations of these words and similar expressions, are intended to identify these forward-looking statements. Actual results may materially differ from any forward-looking statements. Factors that might cause or contribute to such differences include, among others, competitive pressures and constantly changing technology and market acceptance of the Company's products and services. The Company undertakes no obligation to publicly release the result of any revisions to these forward-looking statements, which may be made to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

Western Lucrative Enterprises, Inc. was incorporated on July 14, 2008. As of the date of this document, we have generated no revenues and substantial expenses. This resulted in a net loss of $102,666 since inception, which is attributable to

generaland administrative expenses.

Since incorporation, we have financed our operations primarily through minimal initial capitalization.

To date we have not implemented our planned principal operations.

We do not expect to conduct any research and development.

We do not own any plant or equipment.

Our management does not anticipate any significant changes in the number of employees in the next 12 months.  Currently, we believe the services provided by our officers and directors are sufficient at this time.

We have not paid for expenses on behalf of any director. Additionally, we believe that this practice will not materially change.

In 2010, we engaged Millennium Group, Inc to assist the Company with new business strategies and options. Millennium Group is a consulting services firm owned and managed by Jonathan Mork, 47. A pension plan of which his father, Dempsey Mork, is a beneficiary owns more than 5% of our stock. We issued to Millennium Group a $10,000 convertible note as a non-refundable retainer to Millennium Group.  We also agreed to pay $400,000 to Millennium if it is able to introduce a major acquisition to the Company.   The note is due and payable to Millennium in two years, and bears a 5% interest rate which shall accrue annually and be payable at maturity. At Millennium’s election, this note and any accrued interest can be retired at any earlier time by conversion into common shares. The note is convertible into 4.0% of the Company’s fully diluted common shares at the time of conversion, with full anti-dilution protection (not adjusted for splits or new issuances). The Company has also agreed that any shares issued under this note will have piggyback registration rights. The Board of Directors of the Company has approved and ratified the terms of this note.

ITEM 3.       QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

As a smaller reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information required by this item.

8

ITEM 4.      CONTROLS AND PROCEDURES.

(a) Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our president and chief financial officer, carried out an evaluation of the effectiveness of our "disclosure controls and procedures" (as defined in the Exchange Act Rules 13a-15(e) and 15d-15 (e) as of the end of the period covered by this report (the "Evaluation Date"). Based upon that evaluation, the president and chief financial officer concluded that as of the Evaluation Date, our disclosure controls and procedures are not effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms and (ii) is accumulated and communicated to our management, including our president and chief financial officer, as appropriate to allow timely decisions regarding required disclosure since our auditor had to make audit adjustments. Our management intends to work more closely with our auditors to correct this ineffectiveness.

(b) Management's Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-I5(f) and 15(d)-15(f) under the 1934 Act). Our management assessed the effectiveness of our internal control over financial reporting as of March 31, 2012. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework.

\

Our management has concluded that, as of March31, 2012, our internal control over financial reporting was not effective based on these criteria. In its assessment of the effectiveness of internal control over financial reporting as of March 31, 2012, we determined that the following deficiencies constituted a material weakness, as described below.

1.Certain entity level controls establishing a “tone at the top” were considered material weaknesses. The Company has no audit committee. There is no policy on fraud and no code of ethics at this time.  A whistleblower policy is not necessary given the small size of the organization.

2.Management override of existing controls is possible given the small size of the organization and lack of personnel.

3.           There is no system in place to review and monitor internal control over financial reporting. The Company maintains an insufficient complement of personnel to carry out ongoing monitoring responsibilities and ensure effective internal control over financial reporting.

               Management is currently evaluating remediation plans for the above control deficiencies.

               Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.

               This quarterly report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by our  registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management's report in this quarterly report.

(c) Changes in Internal Control over Financial Reporting

There were no changes in our internal controls over financial reporting that occurred during the last fiscal quarter covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

9

PART II

ITEM 1.                              LEGAL PROCEEDINGS

None.

ITEM 1A.                            RISK FACTORS

There are no material changes in the risk factors set forth in Part 1, Item 1A of the Company’s 10K dated Dec. 31, 2011.

ITEM 2.   SALES OF UNREGISTERED SECURITIES AND USE OF PROCEEDS.

As a smaller reporting company, as defined in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), we are not required to provide the information required by this item.

ITEM 3.                              DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5.           OTHER INFORMATION.

None.

ITEM 6.           EXHIBITS.

Exhibits Incorporated by Reference or Filed with this Report.

             Exhibit No.                                                                  Description

                     31.1         Chief Executive and Financial  Officer Certification pursuant to section 302 of the Sarbanes-Ox1ey Act of2002

32.1          Chief Executive and Financial Officer Certification pursuant to section 906 of the Sarbanes-Oxley Act of2002.

10

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act of 1934, the registrant has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: June 12, 2012

By: /s/ Neville Pearson

Neville Pearson, President and CFO

(Principal Financial and Accounting Officer and duly authorized officer)

11

EX-31

Exhibit 31.2

CERTIFICATION

I, Neville Pearson, certify that:

1.               I have reviewed this Quarterly Report on Form 10-Q of Western Lucrative Enterprises, Inc.;

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 the report;

4.               The registrant’s other certifying officer(s) and I are 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 15(d) - 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.               The registrant’s other certifying officer(s) and 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 the 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: June 12, 2012

/s/ Neville Pearson

Neville Pearson

Chief Executive and  Financial Officer

(Principal Executive and Accounting Officer)

EX-32

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. 1350 AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Western Lucrative Enterprises, Inc. (the “Company”) on Form 10-Q for the period ended March 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of the undersigned officers 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. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of, and for, the periods presented in such report.

Very truly yours,

/s/ Neville Pearson

Neville Pearson

Chief Executive Officer

/s/ Neville Pearson

Neville Pearson

Chief Financial Officer

Dated: June 12, 2012

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to Western Lucrative Enterprises, Inc. and will be furnished to the Securities and Exchange Commission or its staff upon request.

XML

WESTERN LUCRATIVE ENTERPRISES, INC BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2012	Dec. 31, 2011
Accounts payable	$ 26,996	$ 25,197
Related party loan	10,000	10,000
Beneficial conversion feature on loan	(128)	(204)
Accrued interest	403	341
Total current liabilities	37,271	35,334
Common stock	8,505	8,505
Additional paid-in capital	56,889	56,889
Retained earnings (Accumulated Deficit)	(102,665)	(100,728)
Total shareholders' equity	$ (37,271)	$ (35,334)

XML

Commitment and Contingencies

3 Months Ended

Mar. 31, 2012

Commitment and Contingencies

Commitments and Contingencies Disclosure [Text Block]

GOING CONCERN

The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. 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 plan 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 may be necessary if the Company is unable to continue as a going concern. 

XML

Related Party Disclosures

3 Months Ended

Mar. 31, 2012

Related Party Disclosures

Related Party Transactions Disclosure [Text Block]

NOTE 4 – RELATED PARTY TRANSACTIONS

A convertible note of $10,000 was issued on August 20, 2010 by the Company to Millennium Group, Inc. (“Millennium”), a California corporation. The owner of Millennium, Jonathan Mork, is a son of Dempsey Mork, who is the beneficial owner of MCC Profit Sharing Plan which holds more than 5% of the common shares from the Company. The note is payable in two years and a 5% interest will be charged at maturity unless earlier converted. Interest is to be accrued for each quarter to show the comprehensive amount owed. As of March 31, 2012, the accrued interest amounts to $403. The note is convertible at the

WESTERN LUCRATIVE ENTERPRISES, INC.

(A Development Stage Company)

Notes to Financial Statements

For the Three Months Ended March 31, 2012

and for the period of July 14, 2008 (inception) to March 31, 2012

holder’s option into 4% of the Company’s fully diluted common shares at the time of conversion, with anti-dilution protection (not adjusted for splits or new issuances).

The  note payable amount stands at $9,872 as of March 31, 2012 due to the deduction of the “beneficial conversion feature”, a more detailed description of which can be found in the foot notes to the financial statements of December 31, 2011

XML

WESTERN LUCRATIVE ENTERPRISES, INC. - STATEMENTS OF INCOME (unaudited) (USD $)	3 Months Ended		45 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012
Expenses
General & administrative	$ 300	$ 1,930	$ 37,082
Professional fees	1,500	8,500	64,392
Total expenses	1,800	10,430	101,774
Interest expense	(138)	(138)	(892)
Total other income/ (expense)	(138)	(138)	(892)
Net loss	$ (1,938)	$ (10,568)	$ (102,666)
Basic and diluted loss per common share	$ (0.01)	$ (0.01)	$ 0.00
Weighted average number of common shares outstanding	8,505,000	5,337,877

XML

Document and Entity Information (USD $)	3 Months Ended
	Mar. 31, 2012
Document and Entity Information
Entity Registrant Name	Western Lucrative Enterprises, Inc.
Document Type	10-Q
Document Period End Date	Mar. 31, 2012
Amendment Flag	false
Entity Central Index Key	0001442101
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	8,055,000
Entity Public Float	$ 1,555,000
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	2012
Document Fiscal Period Focus	Q1

XML

WESTERN LUCRATIVE ENTERPRISES, INC- STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended		45 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012
Net loss	$ (1,938)	$ (10,568)	$ (102,666)
Non-cash interest - beneficial conversion feature	75	75	487
Increase (decrease) in accounts payable	1,800	10,430	23,997
Increase in other liabilities -accrued interest	63	63	405
Net cash used in operating activities			(38,125)
Proceeds from related party loan			10,000
Proceeds from issuance of stock			28,125
Net cash provided by financing activities			38,125
Inssuance of common stock for professional and consulting services			$ 40,452

XML

Interim Reporting

3 Months Ended

Mar. 31, 2012

Interim Reporting

Quarterly Financial Information [Text Block]

– CONDENSED FINANCIAL STATEMENTS

The accompanying 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 March 31, 2012, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in 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 December 31, 2011 audited financial statements. The results of operations for the periods ended March 31, 2012 and 2011 are not necessarily indicative of the operating results for the full years.