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Statements of Cash Flows - USD ($)
12 Months Ended
May 31, 2019
May 31, 2018
Operating Activities    
Net loss $ (230,630) $ (246,637)
Adjustments to reconcile net loss to net cash used in operating activities:    
Gain on extinguishment of debt (2,466)  
Loss (gain) on settlement of debt 3,086 (37,043)
Loss on foreign exchange   13,095
Changes in operating assets and liabilities:    
Other receivable (1,480) (434)
Accounts payable 48,969 76,094
Accounts payable - related parties 74,450 (11,260)
Net Cash Used in Operating Activities (108,071) (206,185)
Financing Activities    
Proceeds from issuance of common stock 25,997 174,742
Proceeds from common stock subscriptions 60,862 66,328
Short term advances 2,230 (15,950)
Net Cash Provided by Financing Activities 89,089 225,120
Increase (decrease) in Cash   18,935
Cash, Beginning of Period 18,982 47
Cash, End of Period   18,982
Non-cash Investing and Financing Activities:    
Payments made by shareholders on behalf of Company 3,302 7,099
Shares issued to settle accounts payable 85,800 95,100
Shares issued to settle related party accounts payable   12,000
Stocks issued for prior year subscriptions 66,328 26,798
Supplemental Disclosures:    
Interest paid 0 0
Income taxes paid $ 0 $ 0