FORM 10-Q Quarterly Report November 30 2012

0001078782-13-000137.txt : 20130118 0001078782-13-000137.hdr.sgml : 20130118 20130118154555 ACCESSION NUMBER: 0001078782-13-000137 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20121130 FILED AS OF DATE: 20130118 DATE AS OF CHANGE: 20130118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HAPYKIDZ.COM CENTRAL INDEX KEY: 0001532595 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 452859440 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-177500 FILM NUMBER: 13537545 BUSINESS ADDRESS: STREET 1: 6409 E NISBET ROAD CITY: SCOTTSDALE STATE: AZ ZIP: 85254 BUSINESS PHONE: 480-242-3061 MAIL ADDRESS: STREET 1: 6409 E NISBET ROAD CITY: SCOTTSDALE STATE: AZ ZIP: 85254 10-Q 1 f10q113012_10q.htm FORM 10-Q QUARTERLY REPORT NOVEMBER 30 2012 FORM 10-Q Quarterly Report November 30 2012

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

X . QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended November 30, 2012

. TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT OF 1934

For the transition period from ______ to _______

Commission File Number 333-177500

HAPYKIDZ.COM, INC.

[f10q113012_10q001.jpg]

(Exact name of registrant as specified in its charter)


Nevada		45-2859440
(State of incorporation)		(I.R.S. Employer Identification No.)

6409 E. Nisbet Road

Scottsdale, AZ 85254

(Address of principal executive offices)

Phone: (480) 242-3061

(Registrant’s telephone number)

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.

Yes X . No .

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 (§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).

(Not required) Yes . No X .

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).

Yes X . No .

As of January 18, 2013, there were 7,900,000 shares of the registrant’s $0.001 par value Common Stock issued and outstanding.

HAPYKIDZ.COM, INC.

TABLE OF CONTENTS


Page

PART I.	FINANCIAL INFORMATION

ITEM 1.	FINANCIAL STATEMENTS	3
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	9
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	11
ITEM 4.	CONTROLS AND PROCEDURES	11

PART II.	OTHER INFORMATION

ITEM 1.	LEGAL PROCEEDINGS	12
ITEM 1A.	RISK FACTORS	12
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	12
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	12
ITEM 4.	MINE SAFETY DISCLOSURES	12
ITEM 5.	OTHER INFORMATION	12
ITEM 6.	EXHIBITS	13

Special Note Regarding Forward-Looking Statements

Information included in this Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (“Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (“Exchange Act”). This information may involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of HapyKidz.com, Inc. (the “Company”), to be materially different from future results, performance or achievements expressed or implied by any forward-looking statements. Forward-looking statements, which involve assumptions and describe future plans, strategies and expectations of the Company, are generally identifiable by use of the words “may,” “will,” “should,” “expect,” “anticipate,” “estimate,” “believe,” “intend,” or “project” or the negative of these words or other variations on these words or comparable terminology. These forward-looking statements are based on assumptions that may be incorrect, and there can be no assurance that these projections included in these forward-looking statements will come to pass. Actual results of the Company could differ materially from those expressed or implied by the forward-looking statements as a result of various factors. Except as required by applicable laws, the Company has no obligation to update publicly any forward-looking statements for any reason, even if new information becomes available or other events occur in the future.

*Please note that throughout this Quarterly Report, and unless otherwise noted, the words "we," "our," "us," or the "Company," refers to HapyKidz.com, Inc.

PART I - FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS

Hapykidz.com, Inc.

(A Development Stage Company)

Condensed Financial Statements

(Expressed in US dollars)

November 30, 2012


Condensed Balance Sheets	4

Condensed Statements of Operations	5

Condensed Statements of Cash Flows	6

Notes to the Condensed Financial Statements	7

HAPYKIDZ.COM, INC.

(A Development Stage Company)

Condensed Balance Sheets

(Expressed in US dollars)


	November 30, 2012 $ (unaudited)	August 31, 2012 $

ASSETS

Cash	743	29,816

Total Assets	743	29,816

LIABILITIES

Current Liabilities

Accounts payable and accrued liabilities	44,584	41,763
Accrued compensation	–	13,000
Notes payable – related parties	45,500	45,000

Total Liabilities	90,084	99,763

STOCKHOLDERS’ DEFICIT

Preferred stock
Authorized: 10,000,000 preferred shares with a par value of $0.001 per share
Issued and outstanding: nil preferred shares	–	–

Common stock
Authorized: 290,000,000 common shares with a par value of $0.001 per share	7,900	7,900
Issued and outstanding: 7,900,000 common shares

Additional paid-in capital	32,100	32,100

Accumulated deficit during the development stage	(129,341)	(109,947)

Total Stockholders’ Deficit	(89,341)	(69,947)

Total Liabilities and Stockholders’ Deficit	743	29,816

(The accompanying notes are an integral part of these condensed financial statements)

HAPYKIDZ.COM, INC.

(A Development Stage Company)

Condensed Statements of Operations

(Expressed in US dollars)

(unaudited)


	For the three months ended November 30, 2012 $	For the three months ended November 30, 2011 $	Accumulated from July 29, 2011 (Date of Inception) to November 30, 2012 $

Revenues	–	–	–

Operating Expenses

Consulting fees	–	–	10,000
General and administrative	74	676	6,900
Management fees	3,000	3,000	16,000
Professional fees	15,300	10,000	89,675
Website expense	–	–	2,500

Total Operating Expenses	18,374	13,676	125,075

Net loss before other expenses	(18,374)	(13,676)	(125,075)

Other Expenses

Interest expense	(1,020)	(373)	(4,266)

Net Loss	(19,394)	(14,049)	(129,341)

Net Loss per Share – Basic and Diluted	–	–

Weighted Average Shares Outstanding – Basic and Diluted	7,900,000	7,500,000

(The accompanying notes are an integral part of these condensed financial statements)

HAPYKIDZ.COM, INC.

(A Development Stage Company)

Condensed Statements of Cashflows

(Expressed in US dollars)

(unaudited)


	For the three months ended November 30, 2012 $	For the three months ended November 30, 2011 $	Accumulated from July 29, 2011 (Date of Inception) to November 30, 2012 $

Operating Activities

Net Loss For the Period	(19,394)	(14,049)	(129,341)
Expenses paid by a related party	3,500	–	3,500

Changes in operating assets and liabilities:

Accounts payable and accrued liabilities	2,821	2,373	44,584
Accrued compensation	(13,000)	3,000	–

Net Cash Used In Operating Activities	(26,073)	(8,676)	(81,257)

Financing Activities

Proceeds from issuance of notes payable to a related party	–	10,000	45,200
Repayment of notes payable to a related party	(3,000)	–	(3,200)
Proceeds from the issuance of common stock	–	–	40,000

Net Cash Provided By (Used In) Financing Activities	(3,000)	10,000	82,000

Increase (Decrease) in Cash	(29,073)	1,324	743

Cash – Beginning of Period	29,816	5,419	–

Cash – End of Period	743	6,743	743


Supplemental Disclosures

Interest paid	–	–	–
Income tax paid	–	–	–

(The accompanying notes are an integral part of these condensed financial statements)

HAPYKIDZ.COM, INC.

(A Development Stage Company)

Notes to the Condensed Financial Statements

(Expressed in US dollars)

(unaudited)

Nature of Operations and Continuance of Business

Hapykidz.com, Inc. (the “Company”) was incorporated in the state of Nevada on July 29, 2011. The Company is a development stage company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, Development Stage Entities.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of November 30, 2012, the Company has not recognized any revenue, has a working capital deficit of $89,341, and has an accumulated deficit of $129,341. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounting Policies

Basis of Presentation

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is August 31.

Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of November 30, 2012 and August 31, 2012, the Company did not have any potentially dilutive shares.

HAPYKIDZ.COM, INC.

(A Development Stage Company)

Notes to the Condensed Financial Statements

(Expressed in US dollars)

(unaudited)

Summary of Significant Accounting Policies (continued)

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Related Party Transactions

During the period ended November 30, 2012, the Company had $3,500 of professional fees paid on its behalf by the President and Director of the Company. On November 26, 2012, the Company repaid $16,000 to the President and Director of the Company comprised of $13,000 in accrued management fees and $3,000 of notes payable bearing interest at 10% per annum. As of November 30, 2012, the Company owed $45,500 (August 31, 2012 - $45,000) of notes payable to the President and Director of the Company, comprised of $38,000 (August 31, 2012 - $41,000) which is unsecured, bears interest at 10% per annum, and is due on demand and $7,500 (August 31, 2012 - $4,000) which is unsecured, non-interest bearing, and due on demand. As at November 30, 2012, the Company recorded accrued interest of $4,265 (August 31, 2012 - $3,246) in accounts payable and accrued liabilities.

During the periods ended November 30, 2012, the Company incurred $3,000 (November 2011 - $3,000) of management fees payable to the President and Director of the Company. As at November 30, 2012, the Company owes $nil (August 31, 2012 - $13,000) in accrued compensation.

Subsequent Events

We have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events.

ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION

FORWARD-LOOKING STATEMENTS

This Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) contains forward-looking statements that involve known and unknown risks, significant uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed, or implied, by those forward-looking statements. You can identify forward-looking statements by the use of the words may, will, should, could, expects, plans, anticipates, believes, estimates, predicts, intends, potential, proposed, or continue or the negative of those terms. These statements are only predictions. In evaluating these statements, you should consider various factors which may cause our actual results to differ materially from any forward-looking statements. Although we believe that the exceptions reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Therefore, actual results may differ materially and adversely from those expressed in any forward-looking statements. We undertake no obligation to revise or update publicly any forward-looking statements for any reason.

RESULTS OF OPERATIONS

Working Capital


	November 30, 2012 $	August 31, 2012 $
Current Assets	743	29,816
Current Liabilities	90,084	99,763
Working Capital Deficit	(89,341)	(69,947)

Cash Flows


	Three months ended	Three months ended
	November 30, 2012 $	November 30, 2011 $
Cash Flows used in Operating Activities	(26,073)	(8,676)
Cash Flows used in Financing Activities	(3,000)	10,000
Net increase (decrease) in Cash During Period	(29,073)	1,324

Operating Revenues

From the company’s inception on July 29, 2011 to November 30, 2012, the Company did not record any sales revenue.

Operating Expenses and Net Loss

Operating expenses for the three months ended November 30, 2012 were $18,374, which was comprised of $15,300 for accounting, audit, and legal services, $3,000 for management fees to the President and director of the Company at a rate of $1,000 per month, and $74 of general and administrative costs relating to general operating costs.

Net loss for the period ended November 30, 2012 was $19,394. In addition to operating expense, the Company also incurred interest of $1,020 of interest expense relating to interest accrued on notes payable of $38,000 that is unsecured, due interest at 10% per annum, and due on demand.

Liquidity and Capital Resources

As at November 30, 2012, the Company has a cash and total asset balance of $743 and total liabilities of $90,084. Liabilities are comprised of $45,500 of notes payable owed to President and Director of the Company, of which $38,000 is unsecured, bears interest at 10% per annum, and is due on demand, and $44,584 of accounts payable and accrued liabilities for general expenditures and professional fees. As at November 30, 2012, the Company recorded $4,265 of accrued interest relating to the notes payable.

As at August 31, 2012, the Company has a cash and total asset balance of $29,816 and total liabilities of $99,763. Liabilities are comprised of $45,000 of notes payable owed to President and Director of the Company, of which $41,000 is unsecured, bears interest at 10% per annum, and is due on demand. In addition, the Company owed $13,000 to the President and Director of the Company for management fess, which is unsecured non-interest bearing, and due on demand.

As at November 30, 2012, the Company had a working capital deficit of $89,341 compared with a working capital deficit of $69,947 as at August 31, 2012. The increase in working capital deficit was attributed to the lack of sufficient cash flows to pay outstanding day-to-day obligations and amounts due to a related party.

Cashflow from Operating Activities

During the three months ended November 30, 2012, the Company used cash of $26,073 for operating activities which were financed by proceeds received from financing activities. The cash for operating activities were used for payment of outstanding professional fees and general expenditures.

Cashflow from Investing Activities

During the three months ended November 30, 2012, the Company did not have any investing activities.

Cashflow from Financing Activities

During the three months ended November 30, 2012, the Company used $3,000 for repayment of outstanding notes payable to a related party.

Going Concern

We have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive acquisitions and activities. For these reasons, our auditors stated in their report on our audited financial statements that they have substantial doubt that we will be able to continue as a going concern without further financing.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Future Financings

We will continue to rely on equity sales of our common shares in order to continue to fund our business operations. Issuances of additional shares will result in dilution to existing stockholders. There is no assurance that we will achieve any additional sales of the equity securities or arrange for debt or other financing to fund our operations and other activities.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. A complete summary of these policies is included in the notes to our financial statements. In general, management's estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

Recently Issued Accounting Pronouncements

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by our company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Our management carried out an evaluation under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer have concluded that our disclosure controls and procedures were not effective as of May 31, 2012, due to the material weaknesses resulting from the Board of Directors not currently having any independent members and no director qualifies as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K, and controls were not designed and in place to ensure that all disclosures required were originally addressed in our financial statements.

Changes in Internal Control over Financial Reporting

Our management has also evaluated our internal control over financial reporting, and there have been no significant changes in our internal controls or in other factors that could significantly affect those controls subsequent to the date of our last evaluation.

The Company is not required by current SEC rules to include, and does not include, an auditor's attestation report. The Company's registered public accounting firm has not attested to Management's reports on the Company's internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against our company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

ITEM 1A.

RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

Quarterly Issuances:

During the quarter, we did not issue any unregistered securities other than as previously disclosed.

Subsequent Issuances:

Subsequent to the quarter, we did not issue any unregistered securities other than as previously disclosed.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.

MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5.

OTHER INFORMATION

None.

ITEM 6.

EXHIBITS


Exhibit Number	Description of Exhibit	Filing
3.01	Articles of Incorporation	Filed with the SEC on October 25, 2011 as part of our Registration Statement on Form S-1.
3.02	Bylaws	Filed with the SEC on October 25, 2011 as part of our Registration Statement on Form S-1.
10.01	Promissory Note between the Company and Holli Morris dated August 10, 2011	Filed with the SEC on October 25, 2011 as part of our Registration Statement on Form S-1.
10.02	Promissory Note between the Company and Holli Morris dated August 10, 2011	Filed with the SEC on October 25, 2011 as part of our Registration Statement on Form S-1.
10.03	Promissory Note between the Company and Holli Morris dated December 6, 2011	Filed with the SEC on December 9, 2011 as part of our Amended Registration Statement on Form S-1/A.
10.04	Promissory Note between the Company and Holli Morris dated April 18, 2012	Filed with the SEC on April 30, 2012 as part of our Quarterly Report on Form 10-Q.
14.01	Code of Ethics	Filed with the SEC on October 25, 2011 as part of our Registration Statement on Form S-1.
31.01	Certification of Principal Executive Officer Pursuant to Rule 13a-14	Filed herewith.
31.02	Certification of Principal Financial Officer Pursuant to Rule 13a-14	Filed herewith.
32.01	CEO and CFO Certification Pursuant to Section 906 of the Sarbanes-Oxley Act	Filed herewith.
101.INS*	XBRL Instance Document	Filed herewith.
101.SCH*	XBRL Taxonomy Extension Schema Document	Filed herewith.
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document	Filed herewith.
101.LAB*	XBRL Taxonomy Extension Labels Linkbase Document	Filed herewith.
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document	Filed herewith.
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document	Filed herewith.

*Pursuant to Regulation S-T, this interactive data file is deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, and otherwise is not subject to liability under these sections.

SIGNATURES

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


		HAPYKIDZ.COM, INC.

Dated: January 18, 2013		/s/ Holli Morris
		By: Holli Morris
		Its: President and CEO

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the Company and in the capacities and on the dates indicated.

Dated: January 18, 2013

/s/ Holli Morris

By: Holli Morris

Its: Director

EX-31.01 2 f10q113012_ex31z01.htm EXHIBIT 31.01 SECTION 302 CERTIFICATION Exhibit 31.01 Section 302 Certification

Exhibit 31.01

CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13a-14

I, Holli Morris, certify that:

I have reviewed this Quarterly Report on Form 10-Q of HapyKidz.com, Inc.;

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;

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;

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 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 my 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

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: January 18, 2013

/s/ Holli Morris

By: Holli Morris

Its: Chief Executive Officer

EX-31.02 3 f10q113012_ex31z02.htm EXHIBIT 31.02 SECTION 302 CERTIFICATION Exhibit 31.02 Section 302 Certification

Exhibit 31.02

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13a-14

I, Holli Morris, certify that:

I have reviewed this Quarterly Report on Form 10-Q of HapyKidz.com, Inc.;

(a)

(b)

(c)

(d)

(a)

(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/ Holli Morris

By: Holli Morris

Its: Chief Financial Officer

EX-32.01 4 f10q113012_ex32z01.htm EXHIBIT 32.01 SECTION 906 CERTIFICATION Exhibit 32.01 Section 906 Certification

Exhibit 32.01

CERTIFICATION 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 Quarterly Report of HapyKidz.com, Inc. (the “Company”) on Form 10-Q for the period ending November 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Holli Morris, Chief Executive Officer and Chief Financial Officer, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(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 result of operations of the Company.

/s/ Holli Morris

By: Holli Morris

Chief Executive Officer and Chief Financial Officer

Dated: January 18, 2013

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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1.     Nature of Operations and Continuance of Business   Hapykidz.com, Inc. (the Company) was incorporated in the state of Nevada on July 29, 2011. The Company is a development stage company, as defined by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 915, Development Stage Entities.   Going Concern   These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of November 30, 2012, the Company has not recognized any revenue, has a working capital deficit of $89,341, and has an accumulated deficit of $129,341. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Companys future operations. These factors raise substantial doubt regarding the Companys ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2.     Summary of Significant Accounting Policies   a)       Basis of Presentation   The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (US GAAP) and are expressed in U.S. dollars.  The Companys fiscal year end is August 31.   b)       Use of Estimates   The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Companys estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.   c)       Basic and Diluted Net Loss per Share <p style="TEXT-ALIGN:justify; MARGIN:0cm 0cm 0pt 36pt; tab-stops:35.35pt 35.4pt 53.0pt 70.8pt 88.6pt 106.45pt 124.2pt 142.1pt 159.9pt 177.7pt 195.55pt 213.3pt 231.2pt 249.0pt 266.8pt 284.65pt 302.4pt 320.3pt 338.1pt 355.9pt 373.75pt 391.5pt 409.4pt 427.2pt 445.0pt 462.85pt">  The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of November 30, 2012 and August 31, 2012, the Company did not have any potentially dilutive shares.   d)       Recent Accounting Pronouncements   The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3.     Related Party Transactions   a)       During the period ended November 30, 2012, the Company had $3,500 of professional fees paid on its behalf by the President and Director of the Company.  On November 26, 2012, the Company repaid $16,000 to the President and Director of the Company comprised of $13,000 in accrued management fees and $3,000 of notes payable bearing interest at 10% per annum.  As of November 30, 2012, the Company owed $45,500 (August 31, 2012 - $45,000) of notes payable to the President and Director of the Company, comprised of $38,000 (August 31, 2012 - $41,000) which is unsecured, bears interest at 10% per annum, and is due on demand and $7,500 (August 31, 2012 - $4,000) which is unsecured, non-interest bearing, and due on demand.  As at November 30, 2012, the Company recorded accrued interest of $4,265 (August 31, 2012 - $3,246) in accounts payable and accrued liabilities.   b)       During the periods ended November 30, 2012, the Company incurred $3,000 (November 2011 - $3,000) of management fees payable to the President and Director of the Company. As at November 30, 2012, the Company owes $nil (August 31, 2012 - $13,000) in accrued compensation.

4.     Subsequent Events <p style="MARGIN:0cm 0cm 0pt 18pt; tab-stops:22.5pt 43.2pt 64.8pt 86.4pt 108.0pt 129.6pt 151.2pt 172.8pt 194.4pt 216.0pt 237.6pt 259.2pt 280.8pt 302.7pt 324.0pt 345.6pt 367.2pt 388.8pt 409.7pt 432.0pt 16.0cm 475.2pt">  <p style="TEXT-ALIGN:justify; MARGIN:0cm 0cm 0pt 18pt; tab-stops:22.5pt 43.2pt 64.8pt 86.4pt 108.0pt 129.6pt 151.2pt 172.8pt 194.4pt 216.0pt 237.6pt 259.2pt 280.8pt 302.7pt 324.0pt 345.6pt 367.2pt 388.8pt 409.7pt 432.0pt 16.0cm 475.2pt">We have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events.

a)       Basis of Presentation   The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (US GAAP) and are expressed in U.S. dollars.  The Companys fiscal year end is August 31.

b)       Use of Estimates   The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Companys estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

c)       Basic and Diluted Net Loss per Share <p style="TEXT-ALIGN:justify; MARGIN:0cm 0cm 0pt 36pt; tab-stops:35.35pt 35.4pt 53.0pt 70.8pt 88.6pt 106.45pt 124.2pt 142.1pt 159.9pt 177.7pt 195.55pt 213.3pt 231.2pt 249.0pt 266.8pt 284.65pt 302.4pt 320.3pt 338.1pt 355.9pt 373.75pt 391.5pt 409.4pt 427.2pt 445.0pt 462.85pt">  The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of November 30, 2012 and August 31, 2012, the Company did not have any potentially dilutive shares.

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Subsequent Events	3 Months Ended
Nov. 30, 2012
Subsequent Events
Subsequent Events	4. Subsequent Events We have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events.

Subsequent Events

3 Months Ended

Nov. 30, 2012

Subsequent Events

Subsequent Events

4. Subsequent Events

We have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events.

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Related Party Transactions	3 Months Ended
Nov. 30, 2012
Related Party Transactions
Related Party Transactions	3. Related Party Transactions a) During the period ended November 30, 2012, the Company had $3,500 of professional fees paid on its behalf by the President and Director of the Company. On November 26, 2012, the Company repaid $16,000 to the President and Director of the Company comprised of $13,000 in accrued management fees and $3,000 of notes payable bearing interest at 10% per annum. As of November 30, 2012, the Company owed $45,500 (August 31, 2012 - $45,000) of notes payable to the President and Director of the Company, comprised of $38,000 (August 31, 2012 - $41,000) which is unsecured, bears interest at 10% per annum, and is due on demand and $7,500 (August 31, 2012 - $4,000) which is unsecured, non-interest bearing, and due on demand. As at November 30, 2012, the Company recorded accrued interest of $4,265 (August 31, 2012 - $3,246) in accounts payable and accrued liabilities. b) During the periods ended November 30, 2012, the Company incurred $3,000 (November 2011 - $3,000) of management fees payable to the President and Director of the Company. As at November 30, 2012, the Company owes $nil (August 31, 2012 - $13,000) in accrued compensation.

Related Party Transactions

3 Months Ended

Nov. 30, 2012

Related Party Transactions

Related Party Transactions

3. Related Party Transactions

a) During the period ended November 30, 2012, the Company had $3,500 of professional fees paid on its behalf by the President and Director of the Company. On November 26, 2012, the Company repaid $16,000 to the President and Director of the Company comprised of $13,000 in accrued management fees and $3,000 of notes payable bearing interest at 10% per annum. As of November 30, 2012, the Company owed $45,500 (August 31, 2012 - $45,000) of notes payable to the President and Director of the Company, comprised of $38,000 (August 31, 2012 - $41,000) which is unsecured, bears interest at 10% per annum, and is due on demand and $7,500 (August 31, 2012 - $4,000) which is unsecured, non-interest bearing, and due on demand. As at November 30, 2012, the Company recorded accrued interest of $4,265 (August 31, 2012 - $3,246) in accounts payable and accrued liabilities.

b) During the periods ended November 30, 2012, the Company incurred $3,000 (November 2011 - $3,000) of management fees payable to the President and Director of the Company. As at November 30, 2012, the Company owes $nil (August 31, 2012 - $13,000) in accrued compensation.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. 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 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 3A

-Section 04

-Paragraph b

Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Publisher SEC

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-Number 210

-Article 4

-Section 08

-Paragraph k

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

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-Name Accounting Standards Codification

-Topic 850

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

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-Paragraph 3

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

+ Details

XML 16 R2.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets (USD $)	Nov. 30, 2012	Aug. 31, 2012
ASSETS
Cash	$ 743	$ 29,816
Total Assets	743	29,816
LIABILITIES
Accounts payable and accrued liabilities	44,584	41,763
Accrued compensation	0	13,000
Notes payable - related parties	45,500	45,000
Total Liabilities	90,084	99,763
STOCKHOLDERS' DEFICIT
Preferred stock Authorized: 10,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: nil preferred shares	0	0
Common stock Authorized: 290,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 7,900,000 common shares	7,900	7,900
Additional paid-in capital	32,100	32,100
Accumulated deficit during the development stage	(129,341)	(109,947)
Total Stockholders' Deficit	(89,341)	(69,947)
Total Liabilities and Stockholders' Deficit	$ 743	$ 29,816

XML 17 R6.htm IDEA: XBRL DOCUMENT

Nature of Operations and Continuance of Business

3 Months Ended

Nov. 30, 2012

Nature of Operations and Continuance of Business

Nature of Operations and Continuance of Business

1. Nature of Operations and Continuance of Business

Going Concern

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Summary of Significant Accounting Policies

3 Months Ended

Nov. 30, 2012

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

a) Basis of Presentation

b) Use of Estimates

c) Basic and Diluted Net Loss per Share

d) Recent Accounting Pronouncements

XML 20 R3.htm IDEA: XBRL DOCUMENT

Balance Sheets Parentheticals (USD $)	Nov. 30, 2012	Aug. 31, 2012
Stockholders equity number of shares par value and other disclosures
Preferred Stock, par or stated value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	290,000,000	290,000,000
Common Stock, shares issued	7,900,000	7,900,000
Common Stock, shares outstanding	7,900,000	7,900,000

- Definition

Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

+ References+ Details

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

XML 21 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	3 Months Ended
Document and Entity Information	Nov. 30, 2012	Jan. 18, 2013
Document and Entity Information
Entity Registrant Name	HAPYKIDZ.COM
Document Type	10-Q
Document Period End Date	Nov. 30, 2012
Amendment Flag	false
Entity Central Index Key	0001532595
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		7,900,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1

XML 22 R4.htm IDEA: XBRL DOCUMENT

Statements of Operations (USD $)	3 Months Ended		16 Months Ended
Statements of Operations (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012
Income Statement
Revenues	$ 0	$ 0	$ 0
Operating Expenses
Consulting fees	0	0	10,000
General and administrative	74	676	6,900
Management fees	3,000	3,000	16,000
Professional fees	15,300	10,000	89,675
Website expense	0	0	2,500
Total Operating Expenses	18,374	13,676	125,075
Net loss before other expenses	(18,374)	(13,676)	(125,075)
Other Expenses
Interest expense	(1,020)	(373)	(4,266)
Net Loss	$ (19,394)	$ (14,049)	$ (129,341)
Net Loss per Share - Basic and Diluted	$ 0	$ 0
Weighted Average Shares Outstanding - Basic and Diluted	7,900,000	7,500,000

XML 23 R12.htm IDEA: XBRL DOCUMENT

Related Party payments Detals (Details) (USD $)	Nov. 30, 2012	Nov. 30, 2011
Management fees payable to the President	$ 3,000	$ 3,000

XML 24 R11.htm IDEA: XBRL DOCUMENT

Going Concern Details (Details) (USD $)	Nov. 30, 2012
working capital deficit	$ (89,341)
Accumulated deficit	$ (129,341)

XML 25 R13.htm IDEA: XBRL DOCUMENT

Transactions with related Parties Details (Details) (USD $)	Nov. 30, 2012	Nov. 26, 2012	Aug. 31, 2012
Total notes payable to the President	$ 45,500		$ 45,000
Interest bearing notes payable to the President	38,000		41,000
Interest rate on Notes payable	10.00%	10.00%	10.00%
Non Interest bearing notes payable to the President	7,500		4,000
Accrued interest on notes payable	4,265		3,246
Accrued compensation to president	0		13,000
Professional fees paid by President and Director	3,500		0
Interest-bearing notes payable repaid to President and Director of the Company		3,000
Accrued management fees repaid to President and Director of the Company		13,000
Total repayments to President and Director of the Company		$ 16,000

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Statements of Cashflows (USD $)	3 Months Ended		16 Months Ended
Statements of Cashflows (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012
Operating Activities
Net Loss For the Period	$ (19,394)	$ (14,049)	$ (129,341)
Expenses paid by a related party	3,500	0	3,500
Accounts payable and accrued liabilities..	2,821	2,373	44,584
Accrued compensation	(13,000)	3,000
Net Cash Used In Operating Activities	(26,073)	(8,676)	(81,257)
Financing Activities
Proceeds from issuance of notes payable to a related party	0	10,000	45,200
Repayment of notes payable to a related party	(3,000)	0	(3,200)
Proceeds from the issuance of common stock	0	0	40,000
Net Cash Provided By (Used In) Financing Activities	(3,000)	10,000	82,000
Increase (Decrease) in Cash	(29,073)	1,324	743
Cash - Beginning of Period	29,816	5,419
Cash - End of Period	743	6,743	743
Supplemental Disclosures
Interest paid	0	0	0
Income tax paid	$ 0	$ 0	$ 0

XML 28 R10.htm IDEA: XBRL DOCUMENT

Accounting Policies (Policies)	3 Months Ended
Accounting Policies (Policies)	Nov. 30, 2012
Accounting Policies
Basis of Presentation	a) Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is August 31.
Use of Estimates	b) Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Basic and Diluted Net Loss Per Share	c) Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of November 30, 2012 and August 31, 2012, the Company did not have any potentially dilutive shares.
Recent Accounting Pronouncements	d) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

- Definition

Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 7

-Subparagraph a, b, c, d

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 9, 10, 11, 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 Accounting Standards Codification

-Topic 805

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2303973

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 88-16

-Section SEC Observer Comments

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 6

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 05

-Paragraph 4

-Subparagraph (a)-(d)

-URI http://asc.fasb.org/extlink&oid=6909625&loc=d3e227-128457

+ Details

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References+ Details

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References+ Details

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