Note 1- Nature of Operations and Basis of Presentation

3 Months Ended

Mar. 31, 2013

Notes

Note 1- Nature of Operations and Basis of Presentation

Note 1- Nature of Operations and Basis of Presentation

Joshua Gold Resources Inc. (referred to herein as “Joshua”, or the “Company”) was incorporated on July 10, 2009 in the State of Nevada.

The Company operates as a mineral exploration business headquartered in Oakville, Ontario, Canada. Its principal business activity is the acquisition, exploration and development of mineral property interests in Canada.  The Company is considered to be in the exploration stage and substantially all of the Company’s efforts are devoted to financing and developing these property interests.  

The Company has the rights to five mineral properties, the Kenty Property in Ontario Canada, the Garrett Property in Ontario, Canada, and the Elijah Property in Shining Tree Ontario, Canada, The Mortimer Property in Ontario, Canada and the Coppell Property in Ontario, Canada, as defined in note 3. There has been no determination whether the Company’s interests in unproven mineral properties contain mineral reserves, which are economically recoverable.

The Company’s financial statements are expressed in United States dollars.