GOING CONCERN

3 Months Ended

Aug. 31, 2011

Notes to Financial Statements

GOING CONCERN

Southern has limited working capital and has an accumulated deficit of $357,094 as of August 31, 2011. Southern’s financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. Even though Southern has recently begun operations and realized revenue, due to the highly competitive nature of the marketplace the future of this source of revenue cannot be predicted or determined at this time. Without realization of additional capital, it would be unlikely for Southern to continue as a going concern. Southern’s management plans on raising cash from public or private debt or equity financing, on an as needed basis and in the longer term, upon achieving profitable operations through its business activities.