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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The financial statements
of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America.
Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements
for a period necessarily involves the use of estimates, which have been made using careful judgment. Actual results may vary from
these estimates.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The financial statements
have, in management's opinion, been properly prepared within the framework of the significant accounting policies summarized below:</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Basic Presentation</i></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt">The consolidated financial statements include accounts
of the Company and its whole-owned subsidiary. The financial statements have been prepared in accordance with accounting
principles generally accepted in the United States of America. All material intercompany balances and transactions are
eliminated in consolidation.</p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Use of Estimates</i></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt">The financial statements of the Company have been
prepared in accordance with accounting principles generally accepted in the United States of America. Because a precise
determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a
period necessarily involves the use of estimates, which have been made using careful judgment. Actual results may vary from
these estimates.</p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Impairment of Long
Lived Assets</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">Long-lived assets
are reviewed for impairment in accordance with ASC Topic 360, "Accounting for the Impairment or Disposal of Long- lived Assets".
Under ASC Topic 360, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that
their carrying amounts may not be recoverable. An impairment charge is recognized or the amount, if any, which the carrying value
of the asset exceeds the fair value.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Foreign Currency
Translation</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company is located
and operating outside of the United States of America. It maintains its accounting records in U.S. Dollars, as follows:</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">At the transaction
date, each asset, liability, revenue, and expense is translated into U.S. dollars by the use of exchange rates in effect at that
date. At the period end, monetary assets and liabilities are remeasured by using the exchange rate in effect at that date. The
resulting foreign exchange gains and losses are included in operations.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company's currency
exposure is insignificant and immaterial and we do not use derivative instruments to reduce its potential exposure to foreign
currency risk.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Financial Instruments</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The carrying value
of the Company's financial instruments consisting of cash equivalents and accounts payable and accrued liabilities approximates
their fair value because of the short maturity of these instruments. Unless otherwise noted, it is management's opinion that the
Company is not exposed to significant interest, currency or credit risks arising from these financial instruments.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Income Taxes</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company uses the
assets and liability method of accounting for income taxes in accordance with FASB Topic 740 “Income Taxes". Under
this method, deferred tax assts and liabilities are recognized for the future tax consequences attributable to temporary differences
between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Basic and Diluted
Net Loss Per Share</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In accordance with
FASB Topic 260 , "Earnings Per Share', the basic net loss per common share is computed by dividing net loss available to
common stockholders by the weighted average number of common shares outstanding. Diluted net loss per common share is computed
similar to basic net loss per common share except that the denominator is increased to include the number of additional common
shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were
dilutive. As at July 31, 2013, diluted net loss per share is equivalent to basic net loss per share.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Stock Based Compensation</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company accounts
for stock options and similar equity instruments issued in accordance with ASC Topic 718 Compensation-Stock Compensation. Accordingly,
compensation costs attributable to stock options or similar equity instruments granted are measured at the fair value at the grant
date, and expensed over the expected vesting period. Transactions in which goods or services are received in exchange for the
issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the
equity instruments issued, whichever is more reliably measurable. ASC Topic 718- Compensation requires excess tax benefits be
reported as a financing cash inflow rather than as a reduction of taxes paid.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company did not
grant any stock options during the period ended July 31, 2013.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Comprehensive Income</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company adopted
Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting Comprehensive Income, which establishes standards for
reporting and display of comprehensive income, its components and accumulated balances. The Company is disclosing this information
on its Statement of Stockholders' Equity. Comprehensive income comprises equity except those resulting from investments by owners
and distributions to owners.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company has no
elements of "other comprehensive income" during the period ended July 31, 2012.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Advertising Expenses</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The company expenses
advertising costs as incurred. There was no advertising expense incurred by the company during the period ended July 31, 2013.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Recent Accounting
Pronouncements</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In September 2011,
the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-08, Intangibles – Goodwill
and Other (Topic 350): Testing Goodwill for Impairment. The guidance in ASU 2011-08 is intended to reduce complexity and costs
by allowing an entity the option to make a qualitative evaluation about the likelihood of goodwill impairment to determine whether
it should calculate the fair value of a reporting unit. The amendments also improve previous guidance by expanding upon the examples
of events and circumstances that an entity should consider between annual impairment tests in determining whether it is more likely
than not that the fair value of a reporting unit is less than its carrying amount. Also, the amendments improve the examples of
events and circumstances that an entity having a reporting unit with a zero or negative carrying amount should consider in determining
whether to measure an impairment loss, if any, under the second step of the goodwill impairment test. The amendments in this ASU
are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early
adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15,
2011, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The adoption
of this guidance is not expected to have a material impact on the Company’s financial position or results of operations. </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In June 2011, the
FASB issued ASU 2011-05, “Comprehensive Income (Topic 220): Presentation of Comprehensive Income,” which is effective
for annual reporting periods beginning after December 15, 2011. ASU 2011-05 will become effective for the Company on October 1,
2012. This guidance eliminates the option to present the components of other comprehensive income as part of the statement of
changes in stockholders’ equity. In addition, items of other comprehensive income that are reclassified to profit or loss
are required to be presented separately on the face of the financial statements. This guidance is intended to increase the prominence
of other comprehensive income in financial statements by requiring that such amounts be presented either in a single continuous
statement of income and comprehensive income or separately in consecutive statements of income and comprehensive income. The adoption
of ASU 2011-05 is not expected to have a material impact on our financial position or results of operations. </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In May 2011, the FASB
issued ASU 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure
Requirements in U.S. GAAP and IFRSs,” which is effective for annual reporting periods beginning after December 15, 2011.
This guidance amends certain accounting and disclosure requirements related to fair value measurements. Additional disclosure
requirements in the update include: (1) for Level 3 fair value measurements, quantitative information about unobservable inputs
used, a description of the valuation processes used by the entity, and a qualitative discussion about the sensitivity of the measurements
to changes in the unobservable inputs; (2) for an entity’s use of a nonfinancial asset that is different from the asset’s
highest and best use, the reason for the difference; (3) for financial instruments not measured at fair value but for which disclosure
of fair value is required, the fair value hierarchy level in which the fair value measurements were determined; and (4) the disclosure
of all transfers between Level 1 and Level 2 of the fair value hierarchy. ASU 2011-04 will become effective for the Company on
October 1, 2012. We are currently evaluating ASU 2011-04 and have not yet determined the impact that adoption will have on our
financial statements. </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In April 2011, the
FASB issued ASU 2011-02, “Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring is a Troubled
Debt Restructuring.” This amendment explains which modifications constitute troubled debt restructurings (“TDR”).
Under the new guidance, the definition of a troubled debt restructuring remains essentially unchanged, and for a loan modification
to be considered a TDR, certain basic criteria must still be met. For public companies, the new guidance is effective for interim
and annual periods beginning on or after June 15, 2011, and applies retrospectively to restructuring occurring on or after the
beginning of the fiscal year of adoption. The adoption of this ASU did not have a material impact on our financial statements.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><font style="background-color: White"> </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><font style="background-color: White"> In
December 2010, the FASB issued ASU 2010-29, “Business Combinations (Topic 805): Disclosure of supplementary pro forma information
for business combinations.” This update changes the disclosure of pro forma information for business combinations. These
changes clarify that if a public entity presents comparative financial statements, the entity should disclose revenue and earnings
of the combined entity as though the business combination that occurred during the current year had occurred as of the beginning
of the comparable prior annual reporting period only. Also, the existing supplemental pro forma disclosures were expanded to include
a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination
included in the reported pro forma revenue and earnings. These changes become effective for the Company beginning October 1, 2011.
The adoption of this ASU did not have a material impact on our financial statements.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In December 2010,
the FASB issued ASU 2010-28, “Intangible –Goodwill and Other (Topic 350): When to perform Step 2 of the goodwill impairment
test for reporting units with zero or negative carrying amounts.” This update requires an entity to perform all steps in
the test for a reporting unit whose carrying value is zero or negative if it is more likely than not (more than 50%) that a goodwill
impairment exists based on qualitative factors, resulting in the elimination of an entity’s ability to assert that such
a reporting unit’s goodwill is not impaired and additional testing is not necessary despite the existence of qualitative
factors that indicate otherwise. These changes become effective for the Company beginning October 1, 2011. The adoption of this
ASU did not have a material impact on our financial statements.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Basic Presentation</i></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt">The consolidated financial statements include accounts
of the Company and its whole-owned subsidiary. The financial statements have been prepared in accordance with accounting
principles generally accepted in the United States of America. All material intercompany balances and transactions are
eliminated in consolidation.</p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Use of Estimates</i></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt">The financial statements of the Company have been
prepared in accordance with accounting principles generally accepted in the United States of America. Because a precise
determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a
period necessarily involves the use of estimates, which have been made using careful judgment. Actual results may vary from
these estimates.</p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Impairment of Long
Lived Assets</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">Long-lived assets
are reviewed for impairment in accordance with ASC Topic 360, "Accounting for the Impairment or Disposal of Long- lived Assets".
Under ASC Topic 360, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that
their carrying amounts may not be recoverable. An impairment charge is recognized or the amount, if any, which the carrying value
of the asset exceeds the fair value.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Foreign Currency
Translation</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company is located
and operating outside of the United States of America. It maintains its accounting records in U.S. Dollars, as follows:</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">At the transaction
date, each asset, liability, revenue, and expense is translated into U.S. dollars by the use of exchange rates in effect at that
date. At the period end, monetary assets and liabilities are remeasured by using the exchange rate in effect at that date. The
resulting foreign exchange gains and losses are included in operations.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company's currency
exposure is insignificant and immaterial and we do not use derivative instruments to reduce its potential exposure to foreign
currency risk.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Financial Instruments</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The carrying value
of the Company's financial instruments consisting of cash equivalents and accounts payable and accrued liabilities approximates
their fair value because of the short maturity of these instruments. Unless otherwise noted, it is management's opinion that the
Company is not exposed to significant interest, currency or credit risks arising from these financial instruments.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Income Taxes</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company uses the
assets and liability method of accounting for income taxes in accordance with FASB Topic 740 “Income Taxes". Under
this method, deferred tax assts and liabilities are recognized for the future tax consequences attributable to temporary differences
between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Basic and Diluted
Net Loss Per Share</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In accordance with
FASB Topic 260 , "Earnings Per Share', the basic net loss per common share is computed by dividing net loss available to
common stockholders by the weighted average number of common shares outstanding. Diluted net loss per common share is computed
similar to basic net loss per common share except that the denominator is increased to include the number of additional common
shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were
dilutive. As at July 31, 2013, diluted net loss per share is equivalent to basic net loss per share.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Stock Based Compensation</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company accounts
for stock options and similar equity instruments issued in accordance with ASC Topic 718 Compensation-Stock Compensation. Accordingly,
compensation costs attributable to stock options or similar equity instruments granted are measured at the fair value at the grant
date, and expensed over the expected vesting period. Transactions in which goods or services are received in exchange for the
issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the
equity instruments issued, whichever is more reliably measurable. ASC Topic 718- Compensation requires excess tax benefits be
reported as a financing cash inflow rather than as a reduction of taxes paid.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company did not
grant any stock options during the period ended July 31, 2013.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Comprehensive Income</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company adopted
Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting Comprehensive Income, which establishes standards for
reporting and display of comprehensive income, its components and accumulated balances. The Company is disclosing this information
on its Statement of Stockholders' Equity. Comprehensive income comprises equity except those resulting from investments by owners
and distributions to owners.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company has no
elements of "other comprehensive income" during the period ended July 31, 2012.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Advertising Expenses</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The company expenses
advertising costs as incurred. There was no advertising expense incurred by the company during the period ended July 31, 2013.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><i>Recent Accounting
Pronouncements</i></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In September 2011,
the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-08, Intangibles – Goodwill
and Other (Topic 350): Testing Goodwill for Impairment. The guidance in ASU 2011-08 is intended to reduce complexity and costs
by allowing an entity the option to make a qualitative evaluation about the likelihood of goodwill impairment to determine whether
it should calculate the fair value of a reporting unit. The amendments also improve previous guidance by expanding upon the examples
of events and circumstances that an entity should consider between annual impairment tests in determining whether it is more likely
than not that the fair value of a reporting unit is less than its carrying amount. Also, the amendments improve the examples of
events and circumstances that an entity having a reporting unit with a zero or negative carrying amount should consider in determining
whether to measure an impairment loss, if any, under the second step of the goodwill impairment test. The amendments in this ASU
are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early
adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15,
2011, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The adoption
of this guidance is not expected to have a material impact on the Company’s financial position or results of operations. </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In June 2011, the
FASB issued ASU 2011-05, “Comprehensive Income (Topic 220): Presentation of Comprehensive Income,” which is effective
for annual reporting periods beginning after December 15, 2011. ASU 2011-05 will become effective for the Company on October 1,
2012. This guidance eliminates the option to present the components of other comprehensive income as part of the statement of
changes in stockholders’ equity. In addition, items of other comprehensive income that are reclassified to profit or loss
are required to be presented separately on the face of the financial statements. This guidance is intended to increase the prominence
of other comprehensive income in financial statements by requiring that such amounts be presented either in a single continuous
statement of income and comprehensive income or separately in consecutive statements of income and comprehensive income. The adoption
of ASU 2011-05 is not expected to have a material impact on our financial position or results of operations. </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In May 2011, the FASB
issued ASU 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure
Requirements in U.S. GAAP and IFRSs,” which is effective for annual reporting periods beginning after December 15, 2011.
This guidance amends certain accounting and disclosure requirements related to fair value measurements. Additional disclosure
requirements in the update include: (1) for Level 3 fair value measurements, quantitative information about unobservable inputs
used, a description of the valuation processes used by the entity, and a qualitative discussion about the sensitivity of the measurements
to changes in the unobservable inputs; (2) for an entity’s use of a nonfinancial asset that is different from the asset’s
highest and best use, the reason for the difference; (3) for financial instruments not measured at fair value but for which disclosure
of fair value is required, the fair value hierarchy level in which the fair value measurements were determined; and (4) the disclosure
of all transfers between Level 1 and Level 2 of the fair value hierarchy. ASU 2011-04 will become effective for the Company on
October 1, 2012. We are currently evaluating ASU 2011-04 and have not yet determined the impact that adoption will have on our
financial statements. </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In April 2011, the
FASB issued ASU 2011-02, “Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring is a Troubled
Debt Restructuring.” This amendment explains which modifications constitute troubled debt restructurings (“TDR”).
Under the new guidance, the definition of a troubled debt restructuring remains essentially unchanged, and for a loan modification
to be considered a TDR, certain basic criteria must still be met. For public companies, the new guidance is effective for interim
and annual periods beginning on or after June 15, 2011, and applies retrospectively to restructuring occurring on or after the
beginning of the fiscal year of adoption. The adoption of this ASU did not have a material impact on our financial statements.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><font style="background-color: White"> </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><font style="background-color: White"> In
December 2010, the FASB issued ASU 2010-29, “Business Combinations (Topic 805): Disclosure of supplementary pro forma information
for business combinations.” This update changes the disclosure of pro forma information for business combinations. These
changes clarify that if a public entity presents comparative financial statements, the entity should disclose revenue and earnings
of the combined entity as though the business combination that occurred during the current year had occurred as of the beginning
of the comparable prior annual reporting period only. Also, the existing supplemental pro forma disclosures were expanded to include
a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination
included in the reported pro forma revenue and earnings. These changes become effective for the Company beginning October 1, 2011.
The adoption of this ASU did not have a material impact on our financial statements.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">In December 2010,
the FASB issued ASU 2010-28, “Intangible –Goodwill and Other (Topic 350): When to perform Step 2 of the goodwill impairment
test for reporting units with zero or negative carrying amounts.” This update requires an entity to perform all steps in
the test for a reporting unit whose carrying value is zero or negative if it is more likely than not (more than 50%) that a goodwill
impairment exists based on qualitative factors, resulting in the elimination of an entity’s ability to assert that such
a reporting unit’s goodwill is not impaired and additional testing is not necessary despite the existence of qualitative
factors that indicate otherwise. These changes become effective for the Company beginning October 1, 2011. The adoption of this
ASU did not have a material impact on our financial statements.</font></p>
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white"><b><u>Note 3
– FAIR VALUE OF FINANCIAL INSTRUMENTS</u></b></font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">The Company
adopted the FASB standard related to fair value measurement at inception. The standard defines fair value, establishes a framework
for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements
that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard
clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer
a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should
be determined based on assumptions that market participants would use in pricing an asset or liability. The recorded values of
long-term debt approximate their fair values, as interest approximates market rates. As a basis for considering such assumptions,
the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows.</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 40pt"><font style="background-color: white"> •
Level 1. Observable inputs such as quoted prices in active markets;</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in"><font style="background-color: white">•
Level 2. Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in"><font style="background-color: white">•
Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own
assumptions.</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">The Company’s
financial instruments are cash, accounts receivable, and accounts payable. The recorded values of cash, accounts receivable, and
accounts payable approximate their fair values based on their short-term nature.</font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white"><b>Note 5 -
RELATED PARTY TRANSACTIONS</b></font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">A series of
shareholder loans were made between August 23, 2006 to July 31, 2013 totalling $13,425. A balance of $13,425 is still outstanding
as of July 31, 2013, without interest and fixed term of repayment. The loan is due at demand.</font></p>
<p style="margin: 0pt"></p>
13425
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white"><b>Note 6 -
SUBSIDIARIES</b></font></p>
<p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">On December 22,
2011 the Company incorporated Nu Vitality Labs Inc., in the State of Nevada as a wholly owned subsidiary of Emo Capital Corp. Nu
Vitality Labs Inc., has authorized common shares of 1,500 shares par value .01 and all authorized shares have been issued to EMO
Capital Corp. Emo Capital Corp. paid $150 for the shares of Nu Vitality Labs Inc. The attached financial statements were prepared
using the consolidation method to account for the 100% wholly owned subsidiary, Nu Vitality Labs Inc., and Emo Capital Corp. for
the year ended July 31, 2013.</font></p>
<p style="margin: 0pt"></p>
<p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><font style="font: 12pt Times New Roman, Times, Serif; background-color: White"> </font><font style="font: 12pt Times New Roman, Times, Serif">Note
7 - Asset Purchase Agreement</font></p>
<p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><font style="font: 12pt Times New Roman, Times, Serif">On
June 26, 2013, the Company entered into an Asset Purchase Agreement with Paragon Development Inc. to purchase all of the naming
rights of ME4Free for consideration of $1.00.</font></p>
1
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White"><b>Note 1 - NATURE
AND CONTINUANCE OF OPERATIONS</b></font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The Company is a development
stage company, which was incorporated in the State of Nevada, United States of America on August 23, 2006. The Company intends
to commence operations in health and beauty care thru utilization of the web.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">These financial statements
have been prepared on a going concern basis. The Company has accumulated a deficit of $79,825 since inception and has not yet
to achieve profitable operations and further losses are anticipated in the development of its business, raising substantial doubt
about the Company's ability to continue as a going concern. Its ability to continue as a going concern is dependent upon the ability
of the Company to generate profitable operations in the future and or to obtain the necessary financing to meet its obligations
and repay its liabilities arising from normal business operations when they come due. Management plans to continue to provide
for its working capital needs by seeking loans from its shareholder. These financial statements do not include any adjustments
to the recoverability and classification of assets, or the amount and classification of liabilities that may be necessary should
the Company be unable to continue as a going concern.</font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: White">The company's year-end
is July 31.</font></p>
-584
-584
79825
<p style="margin: 0pt">Note 8 - Subsequent EventThe Company has dissolved its wholly owned subsidiary Nu Vitality Labs Inc. on August 1, 2013.</p>
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white"><b>Note 4 -
CAPITAL STOCK</b></font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">On July 15,
2007, the Company issued 14,000,000 common shares at $0.001 per share to the sole director of the Company for total proceeds of
$2,000.</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">In May 2008,
the Company issued 21,000,000 common shares at $0.01 per share to subscribers for total proceeds of $30,000.</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">On February
25, 2010, the Company amended its Articles of incorporation and authorized 125,000,000 shares of common stock, at $.001 par value
of which 35,500,000 were issued and outstanding as of July 31, 2012.</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">On April 30,
2010, the Stockholder's of the Company authorized the Forward Stock Split of our issued and outstanding Common Stock on a seven
for one (7:1) basis. The Forward Stock Split became effective on April 30, 2010. As a result of the Forward Stock Split, the Company
increased its issued and outstanding shares of the Common Stock to 35,000,000 from 5,000,000.</font></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><font style="background-color: white">In May 2012,
the Company issued 500,000 restricted common shares at $0.20 per share to a shareholder for a subscription receivable of $100,000.</font></p>
<p style="margin: 0pt"></p>
35000000
5000000
500000
344000
15455