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0001165527-12-000469.txt : 20120515 0001165527-12-000469.hdr.sgml : 20120515 20120515105319 ACCESSION NUMBER: 0001165527-12-000469 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20120331 FILED AS OF DATE: 20120515 DATE AS OF CHANGE: 20120515 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOREAL PRODUCTIONS INC. CENTRAL INDEX KEY: 0001413909 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE DISTRIBUTION [7822] IRS NUMBER: 261134956 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53988 FILM NUMBER: 12841907 BUSINESS ADDRESS: STREET 1: 8017 KENYON AVENUE CITY: LOS ANGELES STATE: CA ZIP: 90045 BUSINESS PHONE: (310) 510-6826 MAIL ADDRESS: STREET 1: 8017 KENYON AVENUE CITY: LOS ANGELES STATE: CA ZIP: 90045 10-Q 1 g5972.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q Quarterly Report under Section 13 or 15 (d) of Securities Exchange Act of 1934 For the quarterly period ended March 31, 2012 Commission File Number 000-53988 BOREAL PRODUCTIONS INC. (Exact name of small business issuer in its charter) Nevada 26-1134956 (State or other jurisdiction of (IRS Employer incorporation or organization) Identification No.) 8017 Kenyon Avenue Los Angeles, CA 90045 (Address of principal executive offices) (310)510-6826 (Telephone Number) Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ] Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.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, or a non-accelerated filer. 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 [ ] There were 30,000,000 shares of Common Stock outstanding as of May 15, 2012. ITEM 1. FINANCIAL STATEMENTS. The un-audited quarterly financial statements for the period ended March 31, 2012, prepared by the company, immediately follow. 2 BOREAL PRODUCTIONS INC. (A Development Stage Company) Balance Sheet --------------------------------------------------------------------------------

See Notes to Financial Statements 3 BOREAL PRODUCTIONS INC. (A Development Stage Company) Statement of Operations --------------------------------------------------------------------------------

See Notes to Financial Statements 4 BOREAL PRODUCTIONS INC. (A Development Stage Company) Statement of Cash Flows --------------------------------------------------------------------------------

See Notes to Financial Statements 5 BOREAL PRODUCTIONS INC. (An Development Stage Company) Notes to Financial Statements March 31, 2012 -------------------------------------------------------------------------------- NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS Boreal Productions Inc. (the Company) was incorporated under the laws of the State of Nevada on September 24, 2007. The Company was formed to option feature films and TV projects and then package them to sell at a profit to various studios and production companies. The Company is in the development stage. Its activities to date have been limited to capital formation, organization and development of its business plan. The Company has commenced limited operations. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. BASIS OF ACCOUNTING The Company's financial statements are prepared using the accrual method of accounting. The Company has elected an September 30, year-end. B. BASIC EARNINGS PER SHARE ASC No. 260, "Earnings Per Share", specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. C. CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. D. USE OF ESTIMATES AND ASSUMPTIONS The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring. 6 BOREAL PRODUCTIONS INC. (An Development Stage Company) Notes to Financial Statements March 31, 2012 -------------------------------------------------------------------------------- NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. INCOME TAXES Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. F. REVENUE The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured. The Company has not generated any revenue since its inception. G. ADVERTISING The Company will expense its advertising when incurred. There has been no advertising since inception. NOTE 3. GOING CONCERN The accompanying financial statements are presented on a going concern basis. The Company had no operations during the period from September 24, 2007 (date of inception) to March 31, 2012 and generated a net loss of $63,865. This condition raises substantial doubt about the Company's ability to continue as a going concern. The Company does not have sufficient cash to cover the expenses they will incur during the next twelve months. NOTE 4. WARRANTS AND OPTIONS There are no warrants or options outstanding to acquire any additional shares of common. 7 BOREAL PRODUCTIONS INC. (An Development Stage Company) Notes to Financial Statements March 31, 2012 -------------------------------------------------------------------------------- NOTE 5. RELATED PARTY TRANSACTIONS The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available, she may face a conflict in selecting between the Company and her other business opportunities. The Company has not formulated a policy for the resolution of such conflicts. As of March 31, 2012, there is a loan payable due to Andrea Fehsenfeld for $22,000, with no specific repayment terms. NOTE 6. INCOME TAXES As of March 31, 2012 -------------------- Deferred tax assets: Net operating tax carryforwards $ 63,865 Other 0 -------- Gross deferred tax assets 63,865 Valuation allowance (63,865) -------- Net deferred tax assets $ 0 ======== Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carryforwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance. NOTE 7. NET OPERATING LOSSES As of March 31, 2012, the Company has a net operating loss carryforwards of approximately $63,865. Net operating loss carryforward expires twenty years from the date the loss was incurred. NOTE 8. STOCK TRANSACTIONS Transactions, other than employees' stock issuance, are in accordance with ASC No. 505. Thus issuances shall be accounted for based on the fair value of the consideration received. Transactions with employees' stock issuance are in accordance with ASC No. 718. These issuances shall be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, or whichever is more readily determinable. On September 24, 2007 the Company issued a total of 15,000,000 shares of common stock to one director for cash in the amount of $0.0006 per share for a total of $9,000. 8 BOREAL PRODUCTIONS INC. (An Development Stage Company) Notes to Financial Statements March 31, 2012 -------------------------------------------------------------------------------- NOTE 8. STOCK TRANSACTIONS (CONTINUED) On February 18, 2008 the Company issued a total of 15,000,000 shares of common stock to thirty investors for cash in the amount of $0.003 per share for a total of $45,000. On June 11, 2008 the Company effected a 5 for 1 forward split of its share capital such that every one share of common stock issued and outstanding prior to the split was exchanged for five post-split shares of common stock. The number of shares referred to in the previous paragraphs is post-split number of shares. The Company also changed its post-split authorized capital to 375,000,000 shares of common stock with a par value of $0.001 per share. All share amounts have been retroactively adjusted for all periods presented. As of March 31, 20112 the Company had 30,000,000 shares of common stock issued and outstanding. NOTE 9. STOCKHOLDERS' EQUITY The stockholders' equity section of the Company contains the following classes of capital stock as of March 31, 2012: Common stock, $ 0.001 par value: 375,000,000 shares authorized; 30,000,000 shares issued and outstanding. NOTE 10. NEW ACCOUNTING PRONOUCEMENTS The Company has evaluated all the recent accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission and believe that none of them will have a material effect on the company's financial statements. 9 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q contains forward-looking statements. Any statements contained herein that are not statements of historical fact may be deemed to be forward-looking statements within the meaning of Section 21E of the Securities Exchange Act. The words "believes," "anticipates," "plans," "seeks," "expects," "intends" and similar expressions identify some of the forward-looking statements. Forward-looking statements are not guarantees of performance or future results and involve risks, uncertainties and assumptions. The factors discussed elsewhere in this Form 10-Q could also cause actual results to differ materially from those indicated by the Company's forward-looking statements. Boreal undertakes no obligation to publicly update or revise any forward-looking statements. OVERVIEW OF OUR BUSINESS Our planned principal products will be feature films and television series designed for the North American market. We intend to option scripts and treatments to package the projects and sell to them to various studios and production companies. Our choice of projects will vary dependent upon market trends and interests. The entertainment sector is booming as an exploding television and internet landscape are increasing the demand for quality filmed material. The projects we package will have the opportunity to generate revenue not just in North America but also in the foreign and ancillary markets. TV series can syndicate both locally and globally and films can be shown in a variety of markets for years, which provide an ongoing source of revenue, often in perpetuity. This will make them very attractive to possible buyers. PLAN OF OPERATION MILESTONES MAY 2008- JUNE 2008 Our corporate logo design and stationary was completed. Boreal web site began construction. We attended the Banff TV and New Media festival from the 6th-11th of June. At these two events, we made contact with three other producers and writers who we have received scripts from for packaging. We sent the scripts out for review from actors and directors. JULY 2008 - DECEMBER 2008: During this phase, Boreal optioned a new film property, Crimson Falls, and we are currently in negotiations on another TV series. Our web site has its home page up with more information to follow. We secured a director for a project that we will be optioning in 2009 called "The Clinic". 10 JANUARY 2009 -JUNE 2009 We approached a director and lead actors for "The Clinic" packaging. We also started preliminary negotiations on both director and composer for "Crimson Falls". There are four other TV projects, which we began negotiations on to option. We attended the Banff TV Festival in June 2009 and made several good connections with distributors. We are packaging two other series: Vikram Vij: India Infused and Raider of the Spice Rack. JULY 2009-DECEMBER 2009 We did a joint deal with Vancouver based Free Form Productions on three TV projects: ICON, Breakaway and My Kind of Town. We approached three different Los Angeles based agents: CAA, UTA and Rebel Entertainment to assist us with other packaging elements and meetings have been set up for the New Year - February 2010. "The Clinic" packaging is completed. Tickets and flights were booked for the NATPE conference, which is happening at the end of January 2010 in Las Vegas, Nevada. JANUARY 2010-SEPTEMBER 2010 We attended the NATPE conference in Las Vegas at the end of January to market the company. We had successful meetings with NBC, Marvista, ABC Family and Lionsgate. We traveled to Los Angeles in February and met agents at Rebel Entertainment, CAA, UTA and William Morris to develop new referrals for packaging. The meetings were successful and we have started discussions with other producers. In March we secured the director for Crimson Falls - PR Brown - and started approaching key distributors on that film. In June we attended the Banff TV conference again to further develop our programs and attach other key players. OCTOBER 2010 - MARCH 2011 We have made a deal with Arclight Films to distribute Crimson Falls. We are currently in discussions with a financier in Los Angeles to complete the equity-financing component of the project. Since Arclight committed to distribution, we did not attend the American Film Market. In September we attended West Doc in Los Angeles, where we met with Discovery, History, Bravo, WETV and the Game Show Network to discuss unscripted ideas. In November we met with various talent agents in Los Angeles to start securing LOI's for the lead roles in Crimson Falls. APRIL - SEPTEMBER 2011 We were delayed in closing financing on Crimson Falls due to an integral change in the Northern Ontario film credit program, which was to supply 20% of our financing. There continued to be great interest from the talent agents we have approached re: cast options for this project. We attended the Toronto Film Festival in early September to create pre-buzz for the movie. In June, we attended the Banff New Media festival to speak with distributors about other upcoming projects. 11 OCTOBER-DECEMBER 2011 The Northern Ontario film tax credit program was reinstated and we submitted our application to them in November. We had preliminary confirmation of being shortlisted for the program. We will find out in January 2012 if we are successful. The outcome of this decision will dictate what remaining financing needs to be completed. Our CEO will be in Los Angeles for several months in the New Year, trying to secure the last leg of financing. Our meetings at TIFF went well and we secured an Ontario based producer, Michael Baker, for the production of Crimson Falls in Ontario in 2012 if the financing is completed. We also forged a relationship with Breakthrough Entertainment, a large distributor, for a possible output deal for TV movies. JANUARY - JUNE 2012 As of May 7, 2012, we are still waiting for a final funding answer from the Northern Ontario film tax credit program. Their decision-making has been deferred by several months as they were assessing the funds they had to distribute. Currently, we have several Canadian distributors on stand by, waiting for the funding decision. If we do not receive the funds, the project will need to be re-assessed as Arclight Films, the international sales agent, is unable to offer any upfront pre sales. Our CEO will be attending the Real Screen West Conference on May 30th and 31st in Santa Monica, to try and move several other projects into development. In addition, the CEO will likely attend the Producers Guild of America's annual conference June 8-10th in Culver City to continue momentum on additional projects. LIQUIDITY AND CAPITAL RESOURCES Our cash balance at March 31, 2012 was $5,528, with $24,943 in outstanding liabilities, which includes a loan payable of $22,000 to our director. Management believes our current cash balance will not be sufficient to fund operations for the next twelve months. Our director has agreed to advance us funds for operational expenses until we are able to generate revenue; however she has no legal obligation to do so. RESULTS OF OPERATIONS We are still in our development stage and have generated no revenues to date. We incurred operating expenses of $5,758 and $2,181 for the three months ended March 31, 2012 and 2011, respectively. These expenses consisted of general operating expenses and professional fees incurred in connection with the day to day operation of our business. We incurred operating expenses of $5,989 and $5,980 for the six months ended March 31, 2012 and 2011, respectively. These expenses consisted of general operating expenses and professional fees incurred in connection with the day to day operation of our business. Our net loss from inception through March 31, 2012 was $63,865. Cash provided by financing activities for the period from inception (September 24, 2007) through March 31, 2012 was $54,000, resulting from the sale of 3,000,000 shares of common stock issued to our director at $0.003 per share for $9,000 and 3,000,000 shares of common stock issued to 30 un-affiliated investors at $0.015 for proceeds of $45,000. Effective June 11, 2008, we effected a five for one forward stock split of our authorized and issued and outstanding common stock. As a result, our authorized 12 capital has increased from 75,000,000 to 375,000,000 shares of common stock and our outstanding share capital has increased from 6,000,000 shares of common stock to 30,000,000 shares of common stock. OFF-BALANCE SHEET ARRANGEMENTS We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors. ITEM 4. CONTROLS AND PROCEDURES. EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES Management maintains "disclosure controls and procedures," as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed in Boreal Productions' Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In connection with the preparation of this quarterly report on Form 10-Q, an evaluation was carried out by management, with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31, 2012. Based on that evaluation, management concluded, as of the end of the period covered by this report, that Boreal Productions' disclosure controls and procedures were effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Securities and Exchange Commission's rules and forms. CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING As of the end of the period covered by this report, there have been no changes in Boreal Productions' internal controls over financial reporting during the quarter ended March 31, 2012, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting subsequent to the date of management's last evaluation. 13 PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS. Boreal Productions is not currently involved in any legal proceedings and we are not aware of any pending or potential legal actions. ITEM 1A. RISK FACTORS. There have been no material changes to the risks to our business described in our Form 10-K for the year ended September 30, 2011 filed with the SEC on January 17, 2012. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. There were no sales of unregistered securities during the period covered by this report. ITEM 3. DEFAULTS UPON SENIOR SECURITIES. There were no defaults upon senior securities during the period covered by this report. ITEM 4. MINE SAFETY DISCLOSURES. None. ITEM 5. OTHER INFORMATION. None. ITEM 6. EXHIBITS. The following exhibits are included with this quarterly filing. Those marked with an asterisk and required to be filed hereunder, are incorporated by reference and can be found in their entirety in our original Form SB-2 Registration Statement, filed under SEC File Number 333-146842, at the SEC website at www.sec.gov: Exhibit No. Description ----------- ----------- 3.1 Articles of Incorporation* 3.2 Bylaws* 31.1 Rule 13a-14(a)/15d-14(a) Certification 31.2 Rule 13a-14(a)/15d-14(a) Certification 32.1 Certification Pursuant to 18 U.S.C. 1350 101 Interactive data files pursuant to Rule 405 of Regulation S-T 14 SIGNATURES Pursuant to the requirements 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. May 15, 2012 Boreal Productions Inc. /s/ Andrea Fehsenfeld ------------------------------------- By: Andrea Fehsenfeld (Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, President, Secretary, Treasurer & Sole Director) 15 EX-31.1 2 ex31-1.txt EXHIBIT 31.1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Andrea Fehsenfeld, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Boreal Productions Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer 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 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 controls 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. IN WITNESS WHEREOF, the undersigned has executed this certification as of the 15th day of May, 2012. /s/ Andrea Fehsenfeld -------------------------------------- Andrea Fehsenfeld Chief Executive Officer EX-31.2 3 ex31-2.txt EXHIBIT 31.2 CERTIFICATION OF CHIEF FINANCIAL OFFICER I, Andrea Fehsenfeld, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Boreal Productions Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer 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 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 controls 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. IN WITNESS WHEREOF, the undersigned has executed this certification as of the 15th day of May, 2012. /s/ Andrea Fehsenfeld --------------------------------------- Andrea Fehsenfeld Chief Financial Officer EX-32 4 ex32-1.txt Exhibit 32.1 CERTIFICATION PURSUANT TO 18 U.S.C. 1350 (AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002) In connection with the Quarterly Report on Form 10-Q of Boreal Productions Inc. (the "Company") for the period ended March 31, 2012, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), and Boreal Productions Inc. pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, Andrea Fehsenfeld, as Chief Executive Officer and Chief Financial Officer of Boreal Productions Inc., hereby certify that: 1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Boreal Productions Inc. Dated: May 15, 2012 /s/ Andrea Fehsenfeld ---------------------------------------- Andrea Fehsenfeld Chief Executive Officer Dated: May 15, 2012 /s/ Andrea Fehsenfeld ---------------------------------------- Andrea Fehsenfeld Chief Financial Officer EX-101.INS 5 bpro-20120331.xml 10-Q 2012-03-31 false BOREAL PRODUCTIONS INC. 0001413909 --09-30 30000000 0 Smaller Reporting Company Yes No No 2012 Q2

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NOTE 1.   ORGANIZATION AND DESCRIPTION OF BUSINESS   Boreal Productions Inc. (the Company) was incorporated under the laws of the State of Nevada on September 24, 2007.  The Company was formed to option feature films and TV projects and then package them to sell at a profit to various studios and production companies.   The Company is in the development stage. Its activities to date have been limited to capital formation, organization and development of its business plan.  The Company has commenced limited operations.

NOTE 2.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   a.   Basis of Accounting   The Companys financial statements are prepared using the accrual method of accounting.  The Company has elected an September 30, year-end.   b.   Basic Earnings per Share   ASC No. 260, Earnings Per Share, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.   The Company has adopted the provisions of ASC No. 260.    Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding.  Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.   c.   Cash Equivalents   The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.   d.   Use of Estimates and Assumptions   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.    e.   Income Taxes   Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes.  A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards.  Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.   Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   f.   Revenue   The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured.  The Company has not generated any revenue since its inception.   g.   Advertising   The Company will expense its advertising when incurred. There has been no advertising since inception.

NOTE 3.   GOING CONCERN   The accompanying financial statements are presented on a going concern basis.  The Company had no operations during the period from September 24, 2007 (date of inception) to March 31, 2012 and generated a net loss of $63,865.  This condition raises substantial doubt about the Companys ability to continue as a going concern.  The Company does not have sufficient cash to cover the expenses they will incur during the next twelve months.

NOTE 4.   WARRANTS AND OPTIONS   There are no warrants or options outstanding to acquire any additional shares of common.

NOTE 5.   RELATED PARTY TRANSACTIONS   The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available, she may face a conflict in selecting between  the  Company  and  her  other  business  opportunities.   The   Company   has not formulated a policy for the resolution of such conflicts.   As of March 31, 2012, there is a loan payable due to Andrea Fehsenfeld for $22,000, with no specific repayment terms.

NOTE 6.  INCOME TAXES   <table style="MARGIN:auto auto auto 0.95in; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="195" style="BORDER-BOTTOM:windowtext 1.5pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> As of March 31, 2012</td></tr> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="195" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Deferred tax assets:</td> <td width="195" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net operating tax carryforwards</td> <td width="195" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $            63,865</td></tr> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Other</td> <td width="195" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        -0-</td></tr> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Gross deferred tax assets</td> <td width="195" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 63,865</td></tr> <tr> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Valuation allowance</td> <td width="195" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> (63,865)</td></tr> <tr style="HEIGHT:9.85pt"> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; HEIGHT:9.85pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="195" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; HEIGHT:9.85pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr style="HEIGHT:13.5pt"> <td width="252" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:189pt; PADDING-RIGHT:5.4pt; HEIGHT:13.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net deferred tax assets</td> <td width="195" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:146.5pt; PADDING-RIGHT:5.4pt; HEIGHT:13.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $                 -0-</td></tr></table>   Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carryforwards are expected to be available to reduce taxable income.  As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance.     NOTE 7.  NET OPERATING LOSSES   As of March 31, 2012, the Company has a net operating loss carryforwards of approximately $63,865.  Net operating loss carryforward expires twenty years from the date the loss was incurred.

NOTE 8.  STOCK TRANSACTIONS   Transactions, other than employees stock issuance, are in accordance with ASC No. 505. Thus issuances shall be accounted for based on the fair value of the consideration received.  Transactions with employees stock issuance are in accordance with ASC No. 718. These issuances shall be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, or whichever is more readily determinable.    On September 24, 2007 the Company issued a total of 15,000,000 shares of common stock to one director for cash in the amount of $0.0006 per share for a total of $9,000.   On February 18, 2008 the Company issued a total of 15,000,000 shares of common stock to thirty investors for cash in the amount of $0.003 per share for a total of $45,000.   On June 11, 2008 the Company effected a 5 for 1 forward split of its share capital such that every one share of common stock issued and outstanding prior to the split was exchanged for five post-split shares of common stock. The number of shares referred to in the previous paragraphs is post-split number of shares. The Company also changed its post-split authorized capital to 375,000,000 shares of common stock with a par value of $0.001 per share. All share amounts have been retroactively adjusted for all periods presented.   As of March 31, 20112 the Company had 30,000,000 shares of common stock issued and outstanding.     NOTE 9.  STOCKHOLDERS EQUITY   The stockholders equity section of the Company contains the following classes of capital stock as of March 31, 2012:   Common stock, $ 0.001 par value: 375,000,000 shares authorized; 30,000,000 shares issued and outstanding.

NOTE 10.  NEW ACCOUNTING PRONOUCEMENTS   The Company has evaluated all the recent accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission and believe that none of them will have a material effect on the companys financial statements.

-9550

11000

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Related Party Disclosures	6 Months Ended
Mar. 31, 2012
Related Party Disclosures
Related Party Transactions Disclosure [Text Block]	NOTE 5. RELATED PARTY TRANSACTIONS The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available, she may face a conflict in selecting between the Company and her other business opportunities. The Company has not formulated a policy for the resolution of such conflicts. As of March 31, 2012, there is a loan payable due to Andrea Fehsenfeld for $22,000, with no specific repayment terms.

Related Party Disclosures

6 Months Ended

Mar. 31, 2012

Related Party Disclosures

NOTE 5. RELATED PARTY TRANSACTIONS

The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available, she may face a conflict in selecting between the Company and her other business opportunities. The Company has not formulated a policy for the resolution of such conflicts.

As of March 31, 2012, there is a loan payable due to Andrea Fehsenfeld for $22,000, with no specific repayment terms.

- Definition

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

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Other Liabilities	6 Months Ended
Mar. 31, 2012
Other Liabilities {1}
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	NOTE 4. WARRANTS AND OPTIONS There are no warrants or options outstanding to acquire any additional shares of common.

Other Liabilities

6 Months Ended

Mar. 31, 2012

Other Liabilities {1}

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

NOTE 4. WARRANTS AND OPTIONS

There are no warrants or options outstanding to acquire any additional shares of common.

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References+ Details

XML 15 R2.htm IDEA: XBRL DOCUMENT

BOREAL PRODUCTIONS INC. - (A Development Stage Company) - Balance Sheet (USD $)

Mar. 31, 2012

Sep. 30, 2011

Current Assets

Cash

$ 5,528

$ 74

Total Current Assets

5,528

Other Assets

Intellectual Property

9,550

Total Other Assets

9,550

Total Assets

15,078

9,624

Current Liabilities

Accounts Payable

2,943

2,500

Loan Payable - Related Party

22,000

11,000

Total Current Liabilities

24,943

13,500

Total Liabilities

24,943

13,500

Stockholders Equity

Common Stock

30,000

^[1]

30,000

^[1]

Additional Paid-in Capital

24,000

Deficit accumulated during development stage

(63,865)

(57,876)

Total Stockholders Equity

(9,865)

(3,876)

Total Liabilities and Stockholders Equity

$ 15,078

$ 9,624

[1]	$0.001 par value; 375,000,000 shares authorized, 30,000,000 issued and outstanding as of March 31, 2012 and September 30, 2011

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Accounting Policies

6 Months Ended

Mar. 31, 2012

Accounting Policies

Significant Accounting Policies [Text Block]

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Basis of Accounting

The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected an September 30, year-end.

b. Basic Earnings per Share

ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.

Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

c. Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

d. Use of Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.

e. Income Taxes

Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

f. Revenue

The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured. The Company has not generated any revenue since its inception.

g. Advertising

The Company will expense its advertising when incurred. There has been no advertising since inception.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

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Development Stage Enterprises

6 Months Ended

Mar. 31, 2012

Development Stage Enterprises {1}

Development Stage Enterprise General Disclosures [Text Block]

NOTE 3. GOING CONCERN

The accompanying financial statements are presented on a going concern basis. The Company had no operations during the period from September 24, 2007 (date of inception) to March 31, 2012 and generated a net loss of $63,865. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company does not have sufficient cash to cover the expenses they will incur during the next twelve months.

- Definition

The entire disclosure for all or part of the detailed information required for development stage enterprises. The information may also be disclosed on an element-by-element basis. Information may include an identification of the current or prior year financial statements of the entity, its development stage subsidiaries, or its investees as those of one or more development stage enterprises; a description of the nature of the development stage activities in which each enterprise is engaged; and in the first fiscal year in which each enterprise is no longer considered a development stage enterprise, a statement that in prior years the enterprise had been in the development stage.

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XML 20 R3.htm IDEA: XBRL DOCUMENT

Boreal Productions Inc. - (A Development Stage Company) - Statement of Operations (USD $)	3 Months Ended		6 Months Ended		54 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012
Revenues
Revenues	$ 0	$ 0	$ 0	$ 0	$ 0
Total Revenues	0	0	0	0	0
General and Administrative Expenses	1,258	681	1,489	1,480	28,170
Professional Fees	4,500	1,500	4,500	4,500	35,695
Total General and Administrative Expenses	5,758	2,181	5,989	5,980	63,865
Net Income (Loss)	$ (5,758)	$ (2,181)	$ (5,989)	$ (5,980)	$ (63,865)
Basic earnings per share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding	30,000,000	30,000,000	30,000,000	30,000,000

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

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

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-Glossary Other Comprehensive Income

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- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

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Document and Entity Information (USD $)	6 Months Ended
Document and Entity Information (USD $)	Mar. 31, 2012
Document and Entity Information
Entity Registrant Name	BOREAL PRODUCTIONS INC.
Document Type	10-Q
Document Period End Date	Mar. 31, 2012
Amendment Flag	false
Entity Central Index Key	0001413909
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	30,000,000
Entity Public Float	$ 0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

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Boreal Productions Inc. - (A Development Stage Company) - Statement of Cash Flows (USD $)	6 Months Ended		54 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012
Cash Flows From Operating Activities
Net Income (Loss)	$ (5,989)	$ (5,980)	$ (63,865)
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Payable	443	(360)	2,943
Net cash provided by (used in) operating activities	(5,546)	(6,340)	(60,922)
Cash Flows From Investing Activities
Intellectual Property	0	0	(9,550)
Net cash provided by (used in) investing activities	0	0	(9,550)
Cash Flows From Financing Activities
Loan Payable - Related Party	11,000	3,000	22,000
Issuance of Common Stock	0	0	54,000
Net cash provided by (used in) financing activities	11,000	3,000	76,000
Net increase (decrease) in cash	5,454	(3,340)	5,528
Cash at Beginning of Period	74	2,686	0
Cash at End of Period	5,528	(654)	5,528
Cash paid during year for:
Interest	0	0	0
Income Taxes	$ 0	$ 0	$ 0

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Accounting Changes and Error Corrections

6 Months Ended

Mar. 31, 2012

Accounting Changes and Error Corrections

Accounting Changes and Error Corrections [Text Block]

NOTE 10. NEW ACCOUNTING PRONOUCEMENTS

The Company has evaluated all the recent accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission and believe that none of them will have a material effect on the company’s financial statements.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

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Equity

6 Months Ended

Mar. 31, 2012

Equity

Stockholders' Equity Note Disclosure [Text Block]

NOTE 8. STOCK TRANSACTIONS

Transactions, other than employees’ stock issuance, are in accordance with ASC No. 505. Thus issuances shall be accounted for based on the fair value of the consideration received. Transactions with employees’ stock issuance are in accordance with ASC No. 718. These issuances shall be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, or whichever is more readily determinable.

On September 24, 2007 the Company issued a total of 15,000,000 shares of common stock to one director for cash in the amount of $0.0006 per share for a total of $9,000.

On February 18, 2008 the Company issued a total of 15,000,000 shares of common stock to thirty investors for cash in the amount of $0.003 per share for a total of $45,000.

On June 11, 2008 the Company effected a 5 for 1 forward split of its share capital such that every one share of common stock issued and outstanding prior to the split was exchanged for five post-split shares of common stock. The number of shares referred to in the previous paragraphs is post-split number of shares. The Company also changed its post-split authorized capital to 375,000,000 shares of common stock with a par value of $0.001 per share. All share amounts have been retroactively adjusted for all periods presented.

As of March 31, 20112 the Company had 30,000,000 shares of common stock issued and outstanding.

NOTE 9. STOCKHOLDERS’ EQUITY

The stockholders’ equity section of the Company contains the following classes of capital stock as of March 31, 2012:

Common stock, $ 0.001 par value: 375,000,000 shares authorized; 30,000,000 shares issued and outstanding.

- 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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Organization, Consolidation and Presentation of Financial Statements

6 Months Ended

Mar. 31, 2012

Organization, Consolidation and Presentation of Financial Statements

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS

Boreal Productions Inc. (the Company) was incorporated under the laws of the State of Nevada on September 24, 2007. The Company was formed to option feature films and TV projects and then package them to sell at a profit to various studios and production companies.

The Company is in the development stage. Its activities to date have been limited to capital formation, organization and development of its business plan. The Company has commenced limited operations.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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Income Taxes

6 Months Ended

Mar. 31, 2012

Income Taxes {1}

Income Tax Disclosure [Text Block]

NOTE 6. INCOME TAXES

	As of March 31, 2012

Deferred tax assets:
Net operating tax carryforwards	$ 63,865
Other	-0-
Gross deferred tax assets	63,865
Valuation allowance	(63,865)

Net deferred tax assets	$ -0-

Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carryforwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance.

NOTE 7. NET OPERATING LOSSES

As of March 31, 2012, the Company has a net operating loss carryforwards of approximately $63,865. Net operating loss carryforward expires twenty years from the date the loss was incurred.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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