BASIS OF PRESENTATION	9 Months Ended
Sep. 30, 2011
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements of North China Horticulture, Inc. (the “Company”, “We”, “Our”) and Subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K for scaled disclosures for smaller reporting companies. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the consolidated financial position and the consolidated results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The condensed consolidated balance sheet information as of December 31, 2010 was derived from the audited consolidated financial statements included in the Company's Annual Report on Form 10-K filed with the SEC. These interim financial statements should be read in conjunction with that report The accompanying consolidated financial statements include the financial statements of the Company, it’s wholly owned subsidiaries, Honour Bond Limited ("Honour Bond") and Shenzhen ZhihaoDongbo Technology Co., Ltd. (“Zhihao”), and Zhihao’s VIE, Longsheng Horticulture Technology Co., Ltd. (“Dandong Longsheng”). Inter-company balances and transactions have been eliminated in consolidation.

NOTE 1 – BASIS OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements of North China Horticulture, Inc. (the “Company”, “We”, “Our”) and Subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K for scaled disclosures for smaller reporting companies. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the consolidated financial position and the consolidated results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The condensed consolidated balance sheet information as of December 31, 2010 was derived from the audited consolidated financial statements included in the Company's Annual Report on Form 10-K filed with the SEC. These interim financial statements should be read in conjunction with that report

The accompanying consolidated financial statements include the financial statements of the Company, it’s wholly owned subsidiaries, Honour Bond Limited ("Honour Bond") and Shenzhen ZhihaoDongbo Technology Co., Ltd. (“Zhihao”), and Zhihao’s VIE, Longsheng Horticulture Technology Co., Ltd. (“Dandong Longsheng”). Inter-company balances and transactions have been eliminated in consolidation.