Form 10Q

0001493152-13-000025.txt : 20130107 0001493152-13-000025.hdr.sgml : 20130107 20130107171332 ACCESSION NUMBER: 0001493152-13-000025 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20121130 FILED AS OF DATE: 20130107 DATE AS OF CHANGE: 20130107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stark Beneficial, Inc. CENTRAL INDEX KEY: 0001551454 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 275213322 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54731 FILM NUMBER: 13515963 BUSINESS ADDRESS: STREET 1: 330 CLEMATIS ST. STREET 2: STE. 217 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: 5165140936 MAIL ADDRESS: STREET 1: 330 CLEMATIS ST. STREET 2: STE. 217 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 10-Q 1 form10q.htm Form 10Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark one)

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

For the quarterly period ended November 30, 2012

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________ to ________

STARK BENEFICIAL, INC.

Delaware

27-5213322

(State or other jurisdiction of incorporation

or organization)

(I.R.S. Employer Identification No.)

330 Clematis Street, Suite 217,

West Palm Beach, Florida 33401

(800) 341-2684

(Company address)

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). Yes [X] No [ ]

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

Large accelerated filer	[ ]	Accelerated filer	[ ]

Non-accelerated filer	[ ]	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 [ ]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 2,379,935 common shares issued and outstanding as of January 7, 2013.

Stark Beneficial, Inc.

FORM 10-Q

INDEX

TABLE OF CONTENTS

		Page
PART I FINANCIAL INFORMATION

Item I	Financial Statements (Unaudited)	F-1

	Balance Sheets at November 30, 2012 (Unaudited) and May 31, 2012	F-1
	Statements of Operations for the Three and Six Months Ended November 30, 2012 and November 30, 2011 (Unaudited)	F-2
	Statements of Cash Flows for the Six Months Ended November 30, 2012 and November 30, 2011 (Unaudited)	F-3
	Condensed Notes To Financial Statements November 30, 2012 (Unaudited)	F-4

Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	3

Item 3	Quantitative and Qualitative Disclosures About Market Risk	6

Item 4	Controls and Procedures	7

PART II OTHER INFORMATION		9

Item 1.	Legal Proceedings	9

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	9

Item 3.	Defaults Upon Senior Securities	9

Item 4.	Mine Safety Disclosures	9

Item 5.	Other Information	9

Item 6.	Exhibits	9

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

Stark Beneficial, Inc.

Balance Sheet

	November 30, 2012			May 31, 2012
	(unaudited)

Assets
Current assets
Cash	$	0		$	0
Total current assets		0			0

Total Assets	$	0		$	0

Liabilities and Stockholders’ Deficiency
Current liabilities:
Accounts payable	$	2,466		$	2,181
Accrued expenses		5,000			5,000
Due to related parties		51,791			46,791
Total current liabilities		59,257			53,972

Stockholders’ Deficiency:
Preferred stock-20,000,000 authorized $0.001 par value 5,000,000 shares issued & outstanding at November 30, 2012 and May 31, 2012 respectively		10,000			10,000
Common stock-300,000,000 authorized $0.001 par value 2,379,935 shares issued & outstanding at November 30, 2012 and May 31, 2012 respectively		2,380			2,380
Additional paid-in capital		84,120			72,120
Deficit accumulated since quasi reorganization December 31, 2007		(155,757	)		(138,472	)
Total Stockholders’ Deficiency		(59,257	)		(53,972	)

Total Liabilities & Stockholders’ Deficiency	$	0		$	0

See unaudited notes to unaudited interim financial statements.

F-1

Stark Beneficial, Inc.

Statement of Operations

(unaudited)

	Three Months Ended November 30,						Six Months Ended November 30,
	2012			2011			2012			2011

Revenue	$	0		$	0		$	0		$	0

Costs & Expenses:
General & administrative		11,000			6,000			17,285			12,000
Total Costs & Expenses		11,000			6,000			17,285			12,000

Loss from operations before income taxes		(11,000	)		(6,000	)		(17,285	)		(12,000	)

Income tax expense		0			0			0			0

Net Loss	($	11,000	)	($	6,000	)	($	17,285	)	($	12,000	)

Net Loss Per Share - Basic and Diluted	($	0.01	)		-		($	0.01	)		-

Weighted Average Shares Outstanding (Basic & Diluted)		2,379,935			2,379,935			2,379,935			2,379,935

See unaudited notes to unaudited interim financial statements.

F-2

Stark Beneficial, Inc.

Statements of Cash Flows

(unaudited)

	Six Months Ended November 30,
	2012			2011

Cash flows from operating activities:
Net Loss	($	17,285	)	($	12,000	)
Adjustments to reconcile net loss to net cash used in operating activities:
Fair value of services provided by related parties		12,000			12,000
Changes in assets and liabilities:
Increase (decrease) in accounts payable		285			0
Increase (decrease) in due to related parties		5,000			0
Net Cash used in operating activities:		0			0

Net Increase (Decrease) in cash		0			0
Cash at beginning of period		0			0
Cash at end of period	$	0		$	0

Supplemental Disclosure of Cash Flow Information:
Cash paid for interest	$	0		$	0
Cash paid for taxes	$	0		$	0

See unaudited notes to unaudited interim financial statements.

F-3

stark BENEFICIAL, inc.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

FOR THE THREE AND SIX MONTHS ENDED NOVEMBER 30, 2012

(UNAUDITED)

1. Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies:

Nature of Operations

Effective December 31, 2007, Stark Beneficial, inc. (the “Company” “we” “us” “our”) approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company’s balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its May 31, 2008, balance sheet as a “quasi reorganization”, pursuant to ASC 852. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From June 1, 2008 forward, the Company has recorded net income (and net losses) to retained earnings and (and net losses) to retained earnings and (accumulated deficit).

Basis of Presentation

The interim unaudited Financial Statements presented herein have been prepared by us in accordance with the accounting policies described in our May 31, 2012 audited financial statements included in Form 10-K. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim financial statements and therefore, should be read in conjunction with the financial statements and Notes for the fiscal year ended May 31, 2012. The May 31, 2012 balance sheet is derived from those statements.

Use of Estimates

The preparation of these interim unaudited financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on going basis, we evaluate our estimates, including those related intangible assets, income taxes, insurance obligations, fair value of contributed services and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other resources. Actual results may differ from these estimates under different assumptions or conditions.

In the opinion of management, the information furnished in these interim financial statements reflect all adjustments necessary for a fair statement of the financial position and results of operations and cash flows as of and for the three and six month periods ended November 30, 2012 and 2011. All such adjustments are of a normal recurring nature. The financial statements do not include some information and notes necessary to conform with annual reporting requirements.

Cash and Cash Equivalents

For the purposes of the unaudited statements of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at November 30, 2012 and May 31, 2011 respectively.

F-4

stark BENEFICIAL, inc.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

FOR THE THREE AND SIX MONTHS ENDED NOVEMBER 30, 2012

(UNAUDITED)

Fair Value of Financial Instruments

The Company’s financial instruments, including accounts payable, accrued expenses and related party advances, are carried at historical cost basis. At November 30, 2012, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.

Net Loss Per Share

Basic earnings per share is computed by dividing income available to common shareholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period. Diluted earnings per share assume that any dilutive convertible securities outstanding were converted, with related preferred stock dividend requirements and outstanding common shares adjusted accordingly. It also assumes that outstanding common shares were increased by shares issuable upon exercise of those stock options for which market price exceeds the exercise price, less shares which could have been purchased by us with the related proceeds. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred May 31, 2007. The Company did not have any anti-dilutive securities outstanding as of November 30, 2012.

New Accounting Pronouncements

There are no new accounting pronouncements during the three and six month period ended November 30, 2012, that effect the financial position of the Company or the results of its’ operations. Any Accounting Standard Updates which are not effective until after November 30, 2012, are not expected to have a significant effect on the Company’s financial position or results of its’ operations.

Emerging Growth Company Critical Accounting Policy Disclosure

We qualify as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

2. Going Concern

As reflected in the accompanying unaudited financial statements for the six months ended November 30, 2012, the Company had net losses of $17,285. Additionally, at November 30, 2012, the Company had a working capital deficit of $59,257, an accumulated deficit of $155,757 and a stockholders’ deficit of $59,257. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The unaudited financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

F-5

stark BENEFICIAL, inc.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

FOR THE THREE AND SIX MONTHS ENDED NOVEMBER 30, 2012

(UNAUDITED)

3. Stockholders’ Equity:

Reverse Stock Split

On December 7, 2007 we declared a reverse split of our common stock. The formula provided that every twenty (20) issued and outstanding shares of common stock of the Corporation be automatically split into 1 share of common stock. Any resulting share ownership interest of fractional shares was rounded up to the first whole integer in such a manner that all rounding was done to the next single share and each and every shareholder would own at least 100 shares. The reverse stock split was effective December 28, 2007 for holders of record as of that date. Except as otherwise noted, all share, option and warrant numbers (as applicable) have been restated to give retroactive effect to this reverse split. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred May 31, 2007.

Common Stock

We are currently authorized to issue up to 300,000,000 shares of $0.001 par value common stock. All issued shares of common stock are entitled to vote on a 1 share/1 vote basis.

October 16, 2007, in exchange for approximately $2,500 of capital investments by Century Capital Partners we issued 2,100,000 shares of restricted $0.001 par value common stock. Mr. Anthony is the managing member of CCP and has sole voting and dispositive control.

Preferred Stock

On May 23, 2012 we filed a Certificate of Amendment to our Certificate of Incorporation with the State of Delaware to increase the authorized preferred stock from 10,000,000 shares to 20,000,000 shares and to designate 5,000,000 shares as Series B Preferred Stock. Each share of the Series B Preferred Stock entitles the holder thereof to 10 votes on all matters submitted to a vote of shareholders; is convertible into 10 shares of common stock; has equal dividend rights with the common stock and has a $1.00 per share liquidation preference. On May 23, 2012 Corporate Services International, Inc. (a company owned and controlled by our CEO) (CCP) contributed $10,000 as paid in capital to Stark Beneficial in exchange for the 5,000,000 shares of Series B Preferred Stock.

4. Related Party Transactions

Due Related Parties: Amounts due related parties consist of corporate reinstatement expenses and prior obligations paid or assumed by affiliates prior to the establishment of a bank account. Such items totaled $21,791 at November 30, 2012. Legal services provided to the company by Laura Anthony through Legal & Compliance, LLC (our CEO’s spouse) of which $30,000 was unpaid at November 30, 2012. During the six months ended November 30, 2012 services contributed by our CEO totaled $12,000 and services provided by our related party law firm totaled $5,000.

Fair value of services: The principal stockholder provided, without cost to the Company, his services, valued at $1,800 per month which totaled $10,800. The principal stockholder also provided, without cost to the Company, office space valued at $200 per month, which totaled $1,200. The total of these expenses ($12,000 and $6,000 for the six and three months ended November 30, 2012) is reflected in the statement of operations as general and administrative expenses with a corresponding contribution of paid-in capital.

F-6

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

The following presentation of management’s discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction with the Company’s unaudited financial statements, the accompanying unaudited notes thereto and other financial information appearing elsewhere in this report. This section and other parts of this report contain forward-looking statements that involve risks and uncertainties. The Company’s actual results may differ significantly from the results discussed in the forward-looking statements.

Overview

We qualify as an “emerging growth company” under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

	●	have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

	●	comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis);

	●	submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and

●

disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

We will remain an “emerging growth company” for up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion, (ii) the date that we become a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of our ordinary shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period.

Effective December 31, 2007, the Company approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company’s balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its May 31, 2008, balance sheet as a “quasi reorganization”, pursuant to ARB 43. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From June 1, 2008 forward, the Company has recorded net income (and net losses) to retained earnings and (and net losses) to retained earnings and (accumulated deficit).

Results of Operations

Our current activities are related to seeking new business opportunities. We will use our limited personnel and financial resources in connection with such activities. It may be expected that pursuing a new business opportunity will involve the issuance of restricted shares of common stock. At November 30, 2012, we had $0 of cash assets and $59,257 of current liabilities, $51,791 of which was due to related parties.

We have had no revenues during the six months ended November 30, 2012 or 2011. Our operating expenses for the six months ended November 30, 2012 were $17,285 and for the six months ended November 30, 2011 were $12,000 comprised of general and administrative expenses which mainly consisted of contributed services from our officer of $12,000 and legal services from a firm related to our officer of $5,000.

Management believes there exists numerous private operating businesses seeking the perceived benefits of operating as a publicly registered corporation whose common stock trades on the over the counter bulletin board or otc markets OTCQB. Perceived benefits may include increasing equity financing options, providing stock options or similar benefits as incentives to key employees, and achieving liquidity (subject to restrictions of applicable statutes), for all shareholders. Management further believes that certain private operating businesses prefer merging into a publicly registered company so as to eliminate the time and expense of conducting an initial public offering.

Although a private entity can file a Form 10 registration statement, this will not, in and of itself, entitle their securities to be quoted on any quotation medium or exchange. Consequently, management believes that the perceived benefits of a merger still outweigh the expenditure involved, including the potential expense of acquiring the publicly registered corporation itself and all legal and accounting expenses.

Owners of these private operating businesses will still incur significant legal and accounting costs in connection with the acquisition of a publicly registered corporation, including the costs of preparing Form 8K’s, 10K’s, 10Q’s and agreements and related reports and documents. The Securities Exchange Act of 1934 specifically requires that within four (4) days of completion of a merger or acquisition transaction with a private operating business, a Form 8-K be filed containing Form 10 information regarding the private operating company, including audited financial statements.

Liquidity and Capital Resources

Management related parties have invested $12,500 into the Company in exchange for 2,100,000 shares of common stock and 5,000,000 shares of series B preferred stock since inception. In addition, management has loaned the Company $51,791 for ongoing expenses consisting of cash advances and payments to third parties and has contributed services which is reflected as additional paid-in capital. While we are dependent upon interim funding provided by management to pay professional fees and expenses, we have no written finance agreement with management to provide any continued funding. As of November 30, 2012 the Company had current liabilities of $59,257, $51,791 of which is due to related parties. In particular, management has loaned the Company $21,791 and the Company’s securities counsel, Laura Anthony, the wife of our officer and director, is owed $30,000 for legal services in connection with general corporate work, the Company’s Registration Statement and preparation and filing of annual and quarterly reports. Although we believe management will continue to fund the Company on an as needed basis, we do not have a written agreement requiring such funding. In addition, future management funding, will more than likely be in the form of loans, for which the Company will be liable to pay back.

The principal stockholder provided, without cost to the Company, his services, valued at $1,800 per month which totaled $5,400 for each of the quarters ended November 30 2011 and 2012. The principal stockholder also provided, without cost to the Company, office space valued at $200 per month, which totaled $600 for each of the quarters ended November 30, 2011 and 2012. The total of these expenses was reflected in the statement of operations as general and administrative expenses with a corresponding contribution of paid-in capital.

The Board of Directors of the Company has determined that the best course of action for the Company is to complete a business combination with an existing business. The Company has limited liquidity or capital resources. As of November 30, 2012, the Company had a cash balance of $0. In the event that the Company cannot complete a merger or acquisition and cannot obtain capital needs for ongoing expenses, including expenses related to maintaining compliance with the securities laws and filing requirements of the Securities Exchange Act of 1934, the Company could be forced to cease operations.

Stark Beneficial currently plans to satisfy its cash requirements for the next 12 months through borrowing from its officer and director or companies affiliated with its officer and director and believes it can satisfy its cash requirements so long as it is able to obtain financing from these affiliated entities. Stark Beneficial currently expects that money borrowed will be used during the next 12 months to satisfy the Company’s operating costs, professional fees and for general corporate purposes. The Company may explore alternative financing sources, although it currently has not done so.

Stark Beneficial will use its limited personnel and financial resources in connection with seeking new business opportunities, including seeking an acquisition or merger with an operating company. It may be expected that entering into a new business opportunity or business combination will involve the issuance of a substantial number of restricted shares of common stock. If such additional restricted shares of common stock are issued, the shareholders will experience a dilution in their ownership interest in the Company. If a substantial number of restricted shares are issued in connection with a business combination, a change in control may be expected to occur.

In connection with the plan to seek new business opportunities and/or effecting a business combination, the Company may determine to seek to raise funds from the sale of restricted stock or debt securities. The Company has no agreements to issue any debt or equity securities and cannot predict whether equity or debt financing will become available at acceptable terms, if at all.

There are no limitations in the certificate of incorporation on the Company’s ability to borrow funds or raise funds through the issuance of capital stock to effect a business combination. The Company’s limited resources and lack of recent operating history may make it difficult to borrow funds or raise capital. Such inability to borrow funds or raise funds through the issuance of capital stock required to effect or facilitate a business combination may have a material adverse effect on the Company’s financial condition and future prospects, including the ability to complete a business combination. To the extent that debt financing ultimately proves to be available, any borrowing will subject the Company to various risks traditionally associated with indebtedness, including the risks of interest rate fluctuations and insufficiency of cash flow to pay principal and interest, including debt of an acquired business.

The Company currently has no plans to conduct any research and development or to purchase or sell any significant equipment. The Company does not expect to hire any employees during the next 12 months.

Off Balance Sheet Arrangements

None.

Critical Accounting Policies and Estimates

Emerging Growth Company

We are an “emerging growth company” under the federal securities laws and will be subject to reduced public company reporting requirements. In addition, Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to take advantage of the extended transition period for complying with new or revised accounting standards.

Critical Accounting Policies

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

Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Stock Based Compensation: Stock-based awards are accounted for using the fair value method in accordance with ASC 718, Share-Based Payments. Our primary type of share-based compensation consists of stock options. We use the Black-Scholes option pricing model in valuing options. The inputs for the valuation analysis of the options include the market value of the Company’s common stock, the estimated volatility of the Company’s common stock, the exercise price of the warrants and the risk free interest rate.

Earnings per Common Share: We compute net income (loss) per share in accordance with ASC 260, Earning 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 income (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.

Recent Accounting Pronouncements

Emerging Growth Company Critical Accounting Policy Disclosure: We qualify as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

As a smaller reporting company, we are not required to provide the information in this Item 3.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 as of the end of the period covered by this report (the “Evaluation Date”). Based upon the evaluation, our principal executive officer and principal financial officer concluded as of the Evaluation Date that our disclosure controls and procedures were effective. Disclosure controls are controls and procedures designed to reasonably ensure that information required to be disclosed in our reports filed under the Exchange Act, such as this report, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls include controls and procedures designed to reasonably ensure that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate to allow timely decisions regarding required disclosure.

There were no significant changes in the Company’s internal controls or in other factors that could significantly affect these controls subsequent to that evaluation, and there were no significant deficiencies or material weaknesses in such controls requiring corrective actions.

Evaluation of and Report on Internal Control over Financial Reporting

The management of the Registrant is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected by the company’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:

	●	Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company;

	●	Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

	●	Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

Changes in Internal Controls Over Financial Reporting

There were no changes in our internal controls over financial reporting that occurred during the quarterly period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. Legal Proceedings.

Stark Beneficial’s officers and directors are not aware of any threatened or pending litigation to which the Company is a party or which any of its property is the subject and which would have any material, adverse effect on the Company.

ITEM 1A. Risk Factors.

As a smaller reporting company, we are not required to provide disclosure under this Item 1A.

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds

The following is a list of unregistered securities sold by the Company within the last three years including the date sold, the title of the securities, the amount sold, the identity of the person who purchased the securities, the price or other consideration paid for the securities, and the section of the Securities Act of 1933 under which the sale was exempt from registration as well as the factual basis for claiming such exemption.

In exchange for a capital investment of $2,500 by Century Capital Partners on or near October 16, 2007 Stark Beneficial issued to Century Capital Partners 42,000,000 shares (2,100,000 post split) of its common stock representing approximately 88% of its common stock outstanding on that date. The funds were used to pay ongoing administrative expenses, including but not limited to, outstanding transfer agent fees, state reinstatement and filing fees and all costs associated with conducting a shareholders meeting.

In exchange for a capital investment of $10,000 by Corporate Services International on or near May 23, 2012, Stark Beneficial issued to Corporate Services International 5,000,000 shares of its Series B Preferred Stock.

The Company believes that the issuance and sale of the restricted shares was exempt from registration pursuant to Section 4(2) of the Act as privately negotiated, isolated, non-recurring transactions not involving any public solicitation. An appropriate restrictive legend is affixed to the stock certificates issued in such transactions.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures

Not applicable

Item 5. Other Information.

None.

Item 6. Exhibits

31.1		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32.1		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes Oxley Act of 2002

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SIGNATURES

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

	Stark Beneficial, Inc.

	/s/ Michael Anthony
	Name: Michael Anthony
	Title: President/CEO and Director and Chief Accounting Officer

	January 7, 2013

EX-31.1 2 ex31-1.htm 31.1 CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER OF STARK BENEFICIAL, INC. PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 Exhibit 31.1

Exhibit 31.1

31.1 Certification of the Chief Executive Officer and Chief Financial Officer of Stark Beneficial, Inc. pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Michael Anthony, IV, certify that:

1. I have reviewed this Form 10-Q of Stark Beneficial, 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 in order to make the statements made, in light of the circumstances under which such statements were made, not misleading;

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 and results of operations of the Registrant as of, and for, the periods presented in this 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 15d-15(f)) for the Registrant and have:

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

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

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

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

5. 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 7, 2013

/s/ Michael Anthony
Michael Anthony
Chief Financial Officer

EX-32.1 3 ex32-1.htm Exhibit 32.1

Exhibit 32.1

32.1 Certification of the Chief Executive Officer and Chief Financial Officer of Stark Beneficial, Inc. pursuant to Section 906 of the Sarbanes Oxley Act of 2002

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 on Form 10-Q of Stark Beneficial, Inc. (the “Company”) for the quarter ended November 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned Michael Anthony, Chief Executive Officer and Chief Financial Officer of Stark Beneficial, Inc., certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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

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

Date: January 7, 2013

/s/ Michael Anthony
Michael Anthony
Chief Executive Officer

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3.     Stockholders Equity:   Reverse Stock Split   On December 7, 2007 we declared a reverse split of our common stock. The formula provided that every twenty (20) issued and outstanding shares of common stock of the Corporation be automatically split into 1 share of common stock. Any resulting share ownership interest of fractional shares was rounded up to the first whole integer in such a manner that all rounding was done to the next single share and each and every shareholder would own at least 100 shares. The reverse stock split was effective December 28, 2007 for holders of record as of that date. Except as otherwise noted, all share, option and warrant numbers (as applicable) have been restated to give retroactive effect to this reverse split. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred May 31, 2007.   Common Stock   We are currently authorized to issue up to 300,000,000 shares of $0.001 par value common stock. All issued shares of common stock are entitled to vote on a 1 share/1 vote basis.   October 16, 2007, in exchange for approximately $2,500 of capital investments by Century Capital Partners we issued 2,100,000 shares of restricted $0.001 par value common stock. Mr. Anthony is the managing member of CCP and has sole voting and dispositive control.   Preferred Stock   On May 23, 2012 we filed a Certificate of Amendment to our Certificate of Incorporation with the State of Delaware to increase the authorized preferred stock from 10,000,000 shares to 20,000,000 shares and to designate 5,000,000 shares as Series B Preferred Stock. Each share of the Series B Preferred Stock entitles the holder thereof to 10 votes on all matters submitted to a vote of shareholders; is convertible into 10 shares of common stock; has equal dividend rights with the common stock and has a $1.00 per share liquidation preference. On May 23, 2012 Corporate Services International, Inc. (a company owned and controlled by our CEO) (CCP) contributed $10,000 as paid in capital to Stark Beneficial in exchange for the 5,000,000 shares of Series B Preferred Stock.

4.     Related Party Transactions   Due Related Parties: Amounts due related parties consist of corporate reinstatement expenses and prior obligations paid or assumed by affiliates prior to the establishment of a bank account. Such items totaled $21,791 at November 30, 2012. Legal services provided to the company by Laura Anthony through Legal & Compliance, LLC (our CEOs spouse) of which $30,000 was unpaid at November 30, 2012. During the six months ended November 30, 2012 services contributed by our CEO totaled $12,000 and services provided by our related party law firm totaled $5,000.   Fair value of services: The principal stockholder provided, without cost to the Company, his services, valued at $1,800 per month which totaled $10,800. The principal stockholder also provided, without cost to the Company, office space valued at $200 per month, which totaled $1,200. The total of these expenses ($12,000 and $6,000 for the six and three months ended November 30, 2012) is reflected in the statement of operations as general and administrative expenses with a corresponding contribution of paid-in capital.

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1.     Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies:   Nature of Operations   Effective December 31, 2007, Stark Beneficial, inc. (the Company we us our) approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Companys balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its May 31, 2008, balance sheet as a quasi reorganization, pursuant to ASC 852. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From June 1, 2008 forward, the Company has recorded net income (and net losses) to retained earnings and (and net losses) to retained earnings and (accumulated deficit).   Our current activities are related to seeking new business opportunities. We will use our limited personnel and financial resources in connection with such activities. It may be expected that pursuing a new business opportunity will involve the issuance of restricted shares of common stock.   Basis of Presentation   The interim unaudited Financial Statements presented herein have been prepared by us in accordance with the accounting policies described in our May 31, 2012 audited financial statements included in Form 10-K. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim financial statements and therefore, should be read in conjunction with the financial statements and Notes for the fiscal year ended May 31, 2012. The May 31, 2012 balance sheet is derived from those statements.   Use of Estimates   The preparation of these interim unaudited financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on going basis, we evaluate our estimates, including those related intangible assets, income taxes, insurance obligations, fair value of contributed services and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other resources. Actual results may differ from these estimates under different assumptions or conditions.   In the opinion of management, the information furnished in these interim financial statements reflect all adjustments necessary for a fair statement of the financial position and results of operations and cash flows as of and for the three and six month periods ended November 30, 2012 and 2011. All such adjustments are of a normal recurring nature. The financial statements do not include some information and notes necessary to conform with annual reporting requirements.   Cash and Cash Equivalents   For the purposes of the unaudited statements of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at November 30, 2012 and May 31, 2011 respectively.   Fair Value of Financial Instruments   The Companys financial instruments, including accounts payable, accrued expenses and related party advances, are carried at historical cost basis. At November 30, 2012, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.   Net Loss Per Share   Basic earnings per share is computed by dividing income available to common shareholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period. Diluted earnings per share assume that any dilutive convertible securities outstanding were converted, with related preferred stock dividend requirements and outstanding common shares adjusted accordingly. It also assumes that outstanding common shares were increased by shares issuable upon exercise of those stock options for which market price exceeds the exercise price, less shares which could have been purchased by us with the related proceeds. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred May 31, 2007. The Company did not have any anti-dilutive securities outstanding as of November 30, 2012.   New Accounting Pronouncements   There are no new accounting pronouncements during the three and six month period ended November 30, 2012, that effect the financial position of the Company or the results of its operations. Any Accounting Standard Updates which are not effective until after November 30, 2012, are not expected to have a significant effect on the Companys financial position or results of its operations.   Emerging Growth Company Critical Accounting Policy Disclosure   We qualify as an emerging growth company under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

Basis of Presentation   The interim unaudited Financial Statements presented herein have been prepared by us in accordance with the accounting policies described in our May 31, 2012 audited financial statements included in Form 10-K. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim financial statements and therefore, should be read in conjunction with the financial statements and Notes for the fiscal year ended May 31, 2012. The May 31, 2012 balance sheet is derived from those statements.

Use of Estimates   The preparation of these interim unaudited financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on going basis, we evaluate our estimates, including those related intangible assets, income taxes, insurance obligations, fair value of contributed services and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other resources. Actual results may differ from these estimates under different assumptions or conditions.   In the opinion of management, the information furnished in these interim financial statements reflect all adjustments necessary for a fair statement of the financial position and results of operations and cash flows as of and for the three and six month periods ended November 30, 2012 and 2011. All such adjustments are of a normal recurring nature. The financial statements do not include some information and notes necessary to conform with annual reporting requirements.

Cash and Cash Equivalents   For the purposes of the unaudited statements of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at November 30, 2012 and May 31, 2011 respectively.

Fair Value of Financial Instruments   The Companys financial instruments, including accounts payable, accrued expenses and related party advances, are carried at historical cost basis. At November 30, 2012, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.

Net Loss Per Share   Basic earnings per share is computed by dividing income available to common shareholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period. Diluted earnings per share assume that any dilutive convertible securities outstanding were converted, with related preferred stock dividend requirements and outstanding common shares adjusted accordingly. It also assumes that outstanding common shares were increased by shares issuable upon exercise of those stock options for which market price exceeds the exercise price, less shares which could have been purchased by us with the related proceeds. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred May 31, 2007. The Company did not have any anti-dilutive securities outstanding as of November 30, 2012.

New Accounting Pronouncements   There are no new accounting pronouncements during the three and six month period ended November 30, 2012, that effect the financial position of the Company or the results of its operations. Any Accounting Standard Updates which are not effective until after November 30, 2012, are not expected to have a significant effect on the Companys financial position or results of its operations.

Emerging Growth Company Critical Accounting Policy Disclosure   We qualify as an emerging growth company under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. 2.     Going Concern   As reflected in the accompanying unaudited financial statements for the six months ended November 30, 2012, the Company had net losses of $17,285. Additionally, at November 30, 2012, the Company had a working capital deficit of $59,257, an accumulated deficit of $155,757 and a stockholders deficit of $59,257. These factors raise substantial doubt about the Companys ability to continue as a going concern.   Stark Beneficial currently plans to satisfy its cash requirements for the next 12 months through borrowing from its officer and director or companies affiliated with its officer and director and believes it can satisfy its cash requirements so long as it is able to obtain financing from these affiliated entities.   The unaudited financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. 59257 2500 2100000 12000 5000

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Entity Filer Category Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets Current assets Cash Total current assets Total Assets Liabilities and Stockholders' Deficiency Current liabilities: Accounts payable Accrued expenses Due to related parties Total current liabilities Stockholders' Deficiency: Preferred stock-20,000,000 authorized $0.001 par value 5,000,000 shares issued & outstanding at November 30, 2012 and May 31, 2012 respectively Common stock-300,000,000 authorized $0.001 par value 2,379,935 shares issued & outstanding at November 30, 2012 and May 31, 2012 respectively Additional paid-in capital Deficit accumulated since quasi reorganization December 31, 2007 Total Stockholders' Deficiency Total Liabilities & Stockholders' Deficiency Preferred stock, shares authorized Preferred stock, par value Preferred stock, shares issued Preferred stock, shares outstanding Common stock, shares authorized Common stock, par value Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] Revenue Costs & Expenses: General & administrative Total Costs & Expenses Loss from operations before income taxes Income tax expense Net Loss Net Loss Per Share - Basic and Diluted Weighted Average Shares Outstanding (Basic & Diluted) Statement of Cash Flows [Abstract] Cash flows from operating activities: Net Loss Adjustments to reconcile net loss to net cash used in operating activities: Fair value of services provided by related parties Changes in assets and liabilities: Increase (decrease) in accounts payable Increase (decrease) in due to related parties Net Cash used in operating activities: Net Increase (Decrease) in cash Cash at beginning of period Cash at end of period Supplemental Disclosure of Cash Flow Information: Cash paid for interest Cash paid for taxes Organization, Consolidation and Presentation of Financial Statements [Abstract] Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies Going Concern Going Concern Equity [Abstract] Stockholders' Equity Related Party Transactions [Abstract] Related Party Transactions Nature of Operations Basis of Presentation Use of Estimates Cash and Cash Equivalents Fair Value of Financial Instruments Net Loss Per Share New Accounting Pronouncements Emerging Growth Company Critical Accounting Policy Disclosure Going Concern Details Narrative Net loss Working capital deficit Accumulated deficit Stockholders' Deficiency Statement [Table] Statement [Line Items] Reverse stock split Shares held by shareholders as a result of reverse stock split Common stock, shares authorised Common shares entitled one vote for each share Proceeds from capital investments Common shares issued in exchange for capital investments Series B Preferred Stock designated shares Series B Preferred Stock voting rights Liquidation preference per share Contribution amount in exchange of series B Preferred stock shares Corporate reinstatement expenses and prior obligations Legal services Cost of services by stockholder Due to stockholder Services contributed by CEO Services provided by related party law firm Office space Total office space Related party expenses Fair value of services provided by related parties Proceeds from capital investments Common shares issued in exchange for capital investments Minimum Shares Held By Shareholders After Reverse Stock Split Preferred Stock Designated Shares One Vote Entitled For One Shareholder Contribution Amount In Exchange Of Preferred Stock Shares Emerging Growth Company Critical Accounting Policy Disclosure Policy Text Block Going Concern Disclosure Text Block Working Capital Deficit Surplus Services contributed by CEO Services provided by related party law firm Century Capital Partners [Member]. 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Related Party Transactions

6 Months Ended

Nov. 30, 2012

Related Party Transactions

4. Related Party Transactions

- Definition

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

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Stockholders' Equity

6 Months Ended

Nov. 30, 2012

Equity [Abstract]

Stockholders' Equity

3. Stockholders’ Equity:

Reverse Stock Split

Common Stock

We are currently authorized to issue up to 300,000,000 shares of $0.001 par value common stock. All issued shares of common stock are entitled to vote on a 1 share/1 vote basis.

Preferred Stock

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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Balance Sheet (Unaudited) (USD $)	Nov. 30, 2012	May 31, 2012
Current assets
Cash	$ 0	$ 0
Total current assets	0	0
Total Assets	0	0
Current liabilities:
Accounts payable	2,466	2,181
Accrued expenses	5,000	5,000
Due to related parties	51,791	46,791
Total current liabilities	59,257	53,972
Stockholders' Deficiency:
Preferred stock-20,000,000 authorized $0.001 par value 5,000,000 shares issued & outstanding at November 30, 2012 and May 31, 2012 respectively	10,000	10,000
Common stock-300,000,000 authorized $0.001 par value 2,379,935 shares issued & outstanding at November 30, 2012 and May 31, 2012 respectively	2,380	2,380
Additional paid-in capital	84,120	72,120
Deficit accumulated since quasi reorganization December 31, 2007	(155,757)	(138,472)
Total Stockholders' Deficiency	(59,257)	(53,972)
Total Liabilities & Stockholders' Deficiency	$ 0	$ 0

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Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies

6 Months Ended

Nov. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies

1. Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies:

Nature of Operations

Basis of Presentation

Use of Estimates

Cash and Cash Equivalents

Fair Value of Financial Instruments

Net Loss Per Share

New Accounting Pronouncements

Emerging Growth Company Critical Accounting Policy Disclosure

- Definition

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Nov. 30, 2012

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Statement of Financial Position [Abstract]
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Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	5,000,000	5,000,000
Preferred stock, shares outstanding	5,000,000	5,000,000
Common stock, shares authorized	300,000,000	300,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	2,379,935	2,379,935
Common stock, shares outstanding	2,379,935	2,379,935

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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- 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.

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Document and Entity Information	6 Months Ended
Document and Entity Information	Nov. 30, 2012	Jan. 07, 2013
Document And Entity Information
Entity Registrant Name	Stark Beneficial, Inc.
Entity Central Index Key	0001551454
Document Type	10-Q
Document Period End Date	Nov. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--05-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		2,379,935
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013

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Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
Statements of Operations (Unaudited) (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Costs & Expenses:
General & administrative	11,000	6,000	17,285	12,000
Total Costs & Expenses	11,000	6,000	17,285	12,000
Loss from operations before income taxes	(11,000)	(6,000)	(17,285)	(12,000)
Income tax expense	0	0	0	0
Net Loss	$ (11,000)	$ (6,000)	$ (17,285)	$ (12,000)
Net Loss Per Share - Basic and Diluted	$ (0.01)		$ (0.01)
Weighted Average Shares Outstanding (Basic & Diluted)	2,379,935	2,379,935	2,379,935	2,379,935

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Stockholders' Equity (Details Narrative) (USD $)	0 Months Ended		6 Months Ended				0 Months Ended
Stockholders' Equity (Details Narrative) (USD $)	May 23, 2012	Dec. 07, 2007	Nov. 30, 2012	May 31, 2012	May 23, 2012 Minimum [Member]	May 23, 2012 Maximum [Member]	Oct. 16, 2007 Century Capital Partners [Member]
Reverse stock split		every twenty (20) issued and outstanding shares of common stock of the Corporation be automatically split into 1 share of common stock.
Shares held by shareholders as a result of reverse stock split		100
Common stock, shares authorised			300,000,000	300,000,000
Common stock, par value			$ 0.001	$ 0.001			$ 0.001
Common shares entitled one vote for each share			1 share/1 vote basis
Proceeds from capital investments							$ 2,500
Common shares issued in exchange for capital investments							2,100,000
Preferred stock, shares authorized			20,000,000	20,000,000	10,000,000	20,000,000
Series B Preferred Stock designated shares	5,000,000
Series B Preferred Stock voting rights	1:10
Liquidation preference per share	$ 1.00
Contribution amount in exchange of series B Preferred stock shares	$ 10,000

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Going Concern (Details Narrative) (USD $)	3 Months Ended		6 Months Ended
Going Concern (Details Narrative) (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011	May 31, 2012
Going Concern
Net loss	$ 11,000	$ 6,000	$ 17,285	$ 12,000
Working capital deficit			59,257
Accumulated deficit	155,757		155,757		138,472
Stockholders' Deficiency	$ 59,257		$ 59,257		$ 53,972

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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

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-Name Regulation S-X (SX)

-Number 210

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-Name Accounting Research Bulletin (ARB)

-Number 51

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-Appendix A

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-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

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

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-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.

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

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Related Party Transactions (Details Narrative) (USD $)	3 Months Ended	6 Months Ended
Related Party Transactions (Details Narrative) (USD $)	Nov. 30, 2012	Nov. 30, 2012
Related Party Transactions [Abstract]
Corporate reinstatement expenses and prior obligations	$ 21,791	$ 21,791
Legal services	30,000	30,000
Cost of services by stockholder		1,800
Due to stockholder	10,800	10,800
Services contributed by CEO		12,000
Services provided by related party law firm		5,000
Office space		200
Total office space		1,200
Related party expenses	$ 6,000	$ 12,000

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Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Nov. 30, 2012	Nov. 30, 2011
Cash flows from operating activities:
Net Loss	$ (17,285)	$ (12,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Fair value of services provided by related parties	12,000	12,000
Changes in assets and liabilities:
Increase (decrease) in accounts payable	285	0
Increase (decrease) in due to related parties	5,000	0
Net Cash used in operating activities:	0	0
Net Increase (Decrease) in cash	0	0
Cash at beginning of period	0	0
Cash at end of period	0	0
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest	0	0
Cash paid for taxes	$ 0	$ 0

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Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations Effective December 31, 2007, Stark Beneficial, inc. (the “Company” “we” “us” “our”) approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company’s balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its May 31, 2008, balance sheet as a “quasi reorganization”, pursuant to ASC 852. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From June 1, 2008 forward, the Company has recorded net income (and net losses) to retained earnings and (and net losses) to retained earnings and (accumulated deficit). Our current activities are related to seeking new business opportunities. We will use our limited personnel and financial resources in connection with such activities. It may be expected that pursuing a new business opportunity will involve the issuance of restricted shares of common stock.
Basis of Presentation	Basis of Presentation The interim unaudited Financial Statements presented herein have been prepared by us in accordance with the accounting policies described in our May 31, 2012 audited financial statements included in Form 10-K. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim financial statements and therefore, should be read in conjunction with the financial statements and Notes for the fiscal year ended May 31, 2012. The May 31, 2012 balance sheet is derived from those statements.
Use of Estimates	Use of Estimates The preparation of these interim unaudited financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on going basis, we evaluate our estimates, including those related intangible assets, income taxes, insurance obligations, fair value of contributed services and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other resources. Actual results may differ from these estimates under different assumptions or conditions. In the opinion of management, the information furnished in these interim financial statements reflect all adjustments necessary for a fair statement of the financial position and results of operations and cash flows as of and for the three and six month periods ended November 30, 2012 and 2011. All such adjustments are of a normal recurring nature. The financial statements do not include some information and notes necessary to conform with annual reporting requirements.
Cash and Cash Equivalents	Cash and Cash Equivalents For the purposes of the unaudited statements of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at November 30, 2012 and May 31, 2011 respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments, including accounts payable, accrued expenses and related party advances, are carried at historical cost basis. At November 30, 2012, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.
Net Loss Per Share	Net Loss Per Share Basic earnings per share is computed by dividing income available to common shareholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period. Diluted earnings per share assume that any dilutive convertible securities outstanding were converted, with related preferred stock dividend requirements and outstanding common shares adjusted accordingly. It also assumes that outstanding common shares were increased by shares issuable upon exercise of those stock options for which market price exceeds the exercise price, less shares which could have been purchased by us with the related proceeds. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred May 31, 2007. The Company did not have any anti-dilutive securities outstanding as of November 30, 2012.
New Accounting Pronouncements	New Accounting Pronouncements There are no new accounting pronouncements during the three and six month period ended November 30, 2012, that effect the financial position of the Company or the results of its’ operations. Any Accounting Standard Updates which are not effective until after November 30, 2012, are not expected to have a significant effect on the Company’s financial position or results of its’ operations.
Emerging Growth Company Critical Accounting Policy Disclosure	Emerging Growth Company Critical Accounting Policy Disclosure We qualify as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

- Definition

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

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

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-Name Accounting Standards Codification

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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.

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

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