XML 14 R5.htm IDEA: XBRL DOCUMENT v3.7.0.1
Statements of Cash Flows - USD ($)
9 Months Ended
Feb. 28, 2017
Feb. 29, 2016
Operating Activities    
Net loss $ (240,422) $ (280,645)
Adjustments to reconcile net loss to net cash used in operating activities:    
Amortization of prepaid from shares issued for services 17,000 0
(Gain) loss on settlement of debt (3,617) 2,940
Write-off of interest and loans receivable 15,993 0
Changes in operating assets and liabilities:    
Accounts receivable 0 (924)
Accounts payable 114,134 77,855
Accounts payable to related party 13,230 (17,550)
Prepaid expenses 0 5,000
Net Cash Used in Operating Activities (83,682) (213,324)
Investing Activities    
Investment in related party loans receivable 0 (14,780)
Net Cash Provided by (Used in) Investing Activities 0 (14,780)
Financing Activities    
Proceeds from issuance of common stock 63,369 138,309
Proceeds from common stock subscriptions 17,628 0
Net Cash Provided by Financing Activities 80,997 138,309
Effect of foreign currency on cash 96 0
Decrease in Cash (2,589) (89,795)
Cash, Beginning of Period 2,594 89,934
Cash, End of Period 5 139
Non-cash Investing and Financing Activities:    
Shares issued to settle accounts payable 35,625 53,940
Shares issued to settle related party debt 14,000 0
Expenses paid by related party 15,697 0
Shares issued for prepaid services 7,000 0
Supplemental Disclosures:    
Interest paid 0 0
Income taxes paid $ 0 $ 0