10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q  

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended August 31, 2014

or

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 333-174705

ADELT DESIGN, INC.

(Exact name of registrant as specified in its charter)

Nevada	27-3369810
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

3217 South Orchard Street, Salt Lake City, Utah 84106

 (Address of principal executive offices) (Zip Code)

 (801) 467-3530

(Registrant’s telephone number, including area code)

Not Applicable

(Former name, former address and former fiscal year, if changed since last report)

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 o

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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes o    No x

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer o	Accelerated filer o
Non-accelerated filer o	Smaller reporting company x
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes o    No x

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock as of the latest practicable date: 18,000,000 shares of $0.001 par value common stock outstanding as of October 15, 2014.  

ADELT DESIGN, INC.

FORM 10-Q

Quarterly Period Ended August 31, 2014

TABLE OF CONTENTS

		Page
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS		3
PART I. FINANCIAL INFORMATION
Item 1.	Financial Statements	4
	Balance Sheets as of August 31, 2014 (Unaudited) and May 31, 2014	4
	Statements of Operations for the Three Months ended August 31, 2014 and 2013 (Unaudited) and the period from March 31, 2011 (inception) to August 31, 2014 (Unaudited)	5
	Statement of Stockholders’ Equity (Deficit) from March 31, 2011 (inception) to May 31, 2014 and for the three months ended August 31, 2014 (Unaudited)	6
	Statements of Cash Flows for the Three Months ended August 31, 2014 and 2013 (Unaudited) and the period from March 31, 2011 (inception) to August 31, 2014 (Unaudited)	7
	Notes to the Financial Statements (Unaudited)	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	16
Item 4.	Controls and Procedures	16
PART II. OTHER INFORMATION
Item 1.	Legal Proceedings	17
Item 1A.	Risk Factors	17
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	17
Item 3.	Defaults Upon Senior Securities	17
Item 4.	Mine Safety Disclosures	17
Item 5.	Other Information	17
Item 6.	Exhibits	17
SIGNATURES		18

EXPLANATORY NOTE

Unless otherwise noted, references in this registration statement to "Adelt Design, Inc." the "Company," "we," "our" or "us" means Adelt Design, Inc.

FORWARD-LOOKING STATEMENTS

This document contains “forward-looking statements”.  All statements other than statements of historical fact are “forward-looking statements” for purposes of federal and state securities laws, including, but not limited to, any projections of earnings, revenue or other financial items; any statements of the plans, strategies and objections of management for future operations; any statements concerning proposed new services or developments; any statements regarding future economic conditions or performance; any statements or belief; and any statements of assumptions underlying any of the foregoing.

Forward-looking statements may include the words “may,” “could,” “estimate,” “intend,” “continue,” “believe,” “expect” or “anticipate” or other similar words. These forward-looking statements present our estimates and assumptions only as of the date of this report. Accordingly, readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the dates on which they are made. Except for our ongoing securities laws, we do not intend, and undertake no obligation, to update any forward-looking statement.  Additionally, the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 most likely do not apply to our forward-looking statements as a result of being a penny stock issuer.  You should, however, consult further disclosures we make in future filings of our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K.

Although we believe the expectations reflected in any of our forward-looking statements are reasonable, actual results could differ materially from those projected or assumed in any of our forward-looking statements.  Our future financial condition and results of operations, as well as any forward-looking statements, are subject to change and inherent risks and uncertainties.

AVAILABLE INFORMATION

We file annual, quarterly and special reports and other information with the SEC that can be inspected and copied at the public reference facility maintained by the SEC at 100 F Street, N.E., Room 1580, Washington, D.C. 20549-0405. Information regarding the public reference facilities may be obtained from the SEC by telephoning 1-800-SEC-0330. The Company’s filings are also available through the SEC’s Electronic Data Gathering Analysis and Retrieval System which is publicly available through the SEC’s website (www.sec.gov). Copies of such materials may also be obtained by mail from the public reference section of the SEC at 100 F Street, N.E., Room 1580, Washington, D.C. 20549-0405 at prescribed rates.

3

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

ADELT DESIGN, INC.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

(Unaudited)

	August 31,			May 31,
	2014			2014
ASSETS
Current assets
Cash	$	-		$	-
Total Current Assets		-			-
Total Assets	$	-		$	-
LIABILITIES AND (DEFICIENCY IN) STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable		2,450			11,382
Accrued expense		3,750			3,750
Due to related parties		100			100
Accrued Interest, related party		476			371
Convertible notes payable, related party		24,607			9,675
Notes payable, related party		5,210			5,210
Total current liabilities		36,593			30,488
Commitment and Contingencies		-			-
Stockholders' equity (deficit)
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding as of August 31, 2014 and May 31, 2014, respectively		-			-
Common stock, $0.001 par value, 90,000,000 shares authorized, 18,000,000 issued and outstanding as of August 31, 2014 and May 31, 2014, respectively		18,000			18,000
Additional paid in capital		727			271
Retained earnings (deficit) accumulated during the development stage		(55,320	)		(48,759	)
Total (deficiency in) stockholders' equity		(36,593	)		(30,488	)
Total liabilities and (deficiency in) stockholders' equity	$	-		$	-

See accompanying notes to these financial statements.

4

ADELT DESIGN, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS

(Unaudited)

	For the Three Months Ended			For the Three Months Ended			March 31, 2011 (inception) to
	August 31,			August 31,			August 31,
	2014			2013			2014
Revenue	$	-		$	-		$	-
Cost of revenue		-			-			-
Gross profit		-			-			-
Operating expenses:
General and administrative		650			45			15,058
Professional fees		5,350			4,939			39,059
Total operating expenses		6,000			4,984			54,117
Net Operating Income (Loss)		(6,000	)		(4,984	)		(54,117	)
Other income (expense):
Interest expense		(561	)		(48	)		(1,203	)
Total other income (expense)		(561	)		(48	)		(1,203	)
Income (Loss) before provision for income taxes		(6,561	)		(5,032	)		(55,320	)
Provision for income taxes		-			-			-
Net income (loss)	$	(6,561	)	$	(5,032	)	$	(55,320	)
Net income (loss) per share - basic and fully diluted	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding -basic and fully diluted		18,000,000			18,000,000

See accompanying notes to these financial statements.

5

ADELT DESIGN, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)

(Unaudited)

											(Deficit)
											Accumulated			Total
									Additional		During			Stockholders'
	Preferred Stock				Common Stock				Paid-In		Development			Equity
	Shares		Amount		Shares		Amount		Capital		Stage			(Deficit)
Common stock issued to founder  for cash at $0.001 per share		-	$	-		18,000,000	$	18,000	$	-	$	-		$	18,000
Net income (loss) from March 31, 2011 (inception) to May 31, 2011		-		-		-		-		-		(15,530	)		(15,530	)
Balance, May 31, 2011		-	$	-		18,000,000	$	18,000	$	-	$	(15,530	)	$	2,470
Net income (loss) for the year ended May 31, 2012		-		-		-		-		-		(3,865	)		(3,865	)
Balance, May 31, 2012		-	$	-		18,000,000	$	18,000		-	$	(19,395	)	$	(1,395	)
Net income (loss) for the year ended May 31, 2013		-		-		-		-		-		(1,441	)		(1,441	)
Balance, May 31, 2013		-	$	-		18,000,000	$	18,000	$	-	$	(20,836	)	$	(2,836	)
Imputed interest on convertible debt		-		-		-		-		271		-			271
Net income (loss) for the year ended May 31, 2014		-		-		-		-		-		(27,923	)		(27,923	)
Balance, May 31, 2014		-	$	-		18,000,000	$	18,000	$	271	$	(48,759	)	$	(30,488	)
Imputed interest on convertible debt		-		-		-		-		456		-			456
Net income (loss) for the three months ended August 31, 2014		-		-		-		-		-		(6,561	)		(6,561	)
Balance August 31, 2014		-	$	-		18,000,000	$	18,000	$	727	$	(55,320	)	$	(36,593	)

 See accompanying notes to these financial statements.

6

ADELT DESIGN, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS

(Unaudited)

	For the Three Months Ended			For the Three Months Ended			March 31, 2011 (inception) to
	August 31,			August 31,			August 31,
	2014			2013			2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	(6,561	)	$	(5,032	)	$	(55,320	)
Adjustments to reconcile net loss to net cash used in operating activities:
Imputed interest		456			-			727
Changes in assets and liabilities:
Accounts payable		(8,932	)		-			2,450
Accrued expenses		-			-			3,750
Accrued interest		105			48			476
Net cash used in operating activities		(14,932	)		(4,984	)		(47,917	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances					-			100
Proceeds from convertible notes payable, related party		14,932			-			24,607
Proceeds from notes payable, related party		-			4,984			5,210
Proceeds from sale of common stock		-			-			18,000
Net cash provided by financing activities		14,932			4,984			47,917
Net Increase (Decrease) in cash and cash equivalents		-			-			-
Cash and cash equivalents at beginning of period		-			-			-
Cash and cash equivalents at end of period	$	-		$	-		$	-
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	$	-		$	-		$	-
Income taxes paid	$	-		$	-		$	-

See accompanying notes to these financial statements.

7

ADELT DESIGN, INC.

(A Development Stage Company)

Notes to Financial Statements

(Unaudited)

Note 1 – Nature of Business and Significant Accounting Policies

Nature of Business

Adelt Design, Inc. (“The Company”) was incorporated in the state of Nevada on March 31, 2011 to manufacture carpet binding art.

These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein.

The Company has adopted a fiscal year end of May 31st.

Development Stage Company

The Company is currently considered a development stage company as defined by FASB ASC 915-10-05. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. An entity remains in the development stage until such time as, among other factors, revenues have been realized. To date, the development stage of the Company’s operations consists of developing the business model and marketing concepts.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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.

Cash and Cash Equivalents

Cash and equivalents include investments with initial maturities of three months or less.  The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.  Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company did not have any cash equivalents at August 31, 2014 and May 31, 2014.

Advertising and Promotion

All costs associated with advertising and promoting products are expensed as incurred.

Income Taxes

The Company accounts for income taxes using the asset and liability method, which requires the establishment of deferred tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  A valuation allowance is provided to the extent deferred tax assets may not be recoverable after consideration of the future reversal of deferred tax liabilities, tax planning strategies, and projected future taxable income.

Segment Reporting

Under FASB ASC 280-10-50, the Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Fair Value of Financial Instruments

Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements.  This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments.  The Company had no items that required fair value measurement on a recurring basis.

8

ADELT DESIGN, INC.

(A Development Stage Company)

Notes to Financial Statements

(Unaudited)

Revenue Recognition

For revenue from product sales, the Company recognizes revenue using four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

The Company has not generated revenues to date.

Basic and Diluted Loss Per Share

The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure.

Stock-Based Compensation

The Company adopted FASB guidance on stock based compensation upon inception on March 31, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock and stock options for services and compensation for the three months ended August 31, 2014 and 2013.

Recent Accounting Pronouncements

In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.

In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:

-   Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and

-   Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.

The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.

9

ADELT DESIGN, INC.

(A Development Stage Company)

Notes to Financial Statements

(Unaudited)

In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.

Note 2 – Going Concern

As shown in the accompanying financial statements, the Company is in the development stage, has an accumulated deficit of $55,320, has no revenues, and has cash in the amount of $0 as of August 31, 2014. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is currently seeking additional sources of capital to fund short term operations. The Company, however, is dependent upon its ability to secure equity and/or debt financing and there are no assurances that the Company will be successful, therefore, without sufficient financing it would be unlikely for the Company to continue as a going concern.

The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 3 – Related Party Transactions

On April 19, 2011, the Company’s CEO, Larry Adelt provided an advance of $100 in cash, which was recorded as a current liability as of May 31, 2011.  The advance was non-interest bearing and due on demand.

On May 31, 2011, the Company issued 18,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Larry Adelt in exchange for proceeds of $18,000.

BK Consulting

Notes Payable

During the year ended May 31, 2012 the Company received a loan in the amount of $50, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand.  

During the year ended May 31, 2013 the Company received loans in the amount of $161, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand.

During the year ended May 31, 2014 the Company received loans in the amount of $4,999, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand. 

As of August 31, 2014 and May 31, 2014 the Company had accrued interest related to these notes in the amount of $476 and $371.

Convertible Notes Payable

During the year ended May 31, 2014 the Company received unsecured convertible notes payable in the amount of $9,675, from BK Consulting and Associates, P.C. to fund operations.  The unsecured convertible note is non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share.

On July 16, 2014 the Company received an unsecured convertible note payable in the amount of $11,582, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

10

ADELT DESIGN, INC.

(A Development Stage Company)

Notes to Financial Statements

(Unaudited)

On July 29, 2014 the Company received an unsecured convertible note payable in the amount of $1,600, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On August 22, 2014 the Company received an unsecured convertible note payable in the amount of $1,750, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

As of August 31, 2014 and May 31, 2014 the balance of the convertible debt was $24,607 and $9,675.  The Company recorded imputed interest in the amount of $456 and $0 during the three months ended August 31, 2014 and 2013 at a rate of 8% on the outstanding convertible notes.

Note 4 – Debt

Notes Payable - Related Party

During the year ended May 31, 2012 the Company received a loan in the amount of $50, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand.  

During the year ended May 31, 2013 the Company received loans in the amount of $161, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand. 

During the year ended May 31, 2014 the Company received loans in the amount of $4,999, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand. 

As of August 31, 2014 and May 31, 2014 the Company had accrued interest related to these notes in the amount of $476 and $371.

Convertible Notes Payable - Related Party

During the year ended May 31, 2014 the Company received unsecured convertible notes payable in the amount of $9,675, from BK Consulting and Associates, P.C. to fund operations.  The unsecured convertible note is non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share.

On July 16, 2014 the Company received an unsecured convertible note payable in the amount of $11,582, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On July 29, 2014 the Company received an unsecured convertible note payable in the amount of $1,600, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On August 22, 2014 the Company received an unsecured convertible note payable in the amount of $1,750, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

As of August 31, 2014 and May 31, 2014 the balance of the convertible debt was $24,607 and $9,675.  The Company recorded imputed interest in the amount of $456 and $0 during the three months ended August 31, 2014 and 2013 at a rate of 8% on the outstanding convertible notes.

Discount on Convertible Notes - Related Party

The Company calculates any beneficial conversion feature in its convertible notes via the intrinsic value method at the time of issuance.  The notes are convertible at a price of $0.002 per share.  As a result of the notes conversion price being greater than the market price of the stock, a discount to the notes was not recorded.  The Company will value any future convertible debt issuances to determine if any discounts result from beneficial conversion features, but this is unlikely until the Company makes another sale of stock or the market price increases.

11

ADELT DESIGN, INC.

(A Development Stage Company)

Notes to Financial Statements

(Unaudited)

Note 5 – Stockholder’s Equity

The Company is authorized to issue 90,000,000 shares of $0.001 par value common stock.  The Company has 18,000,000 common shares outstanding as of August 31, 2014 and May 31, 2014.  The Company is authorized to issue 10,000,000 shares of $0.001 par value preferred stock.  The Company has never issued any shares of preferred stock.

On May 31, 2011, the Company issued 18,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Larry Adelt in exchange for proceeds of $18,000.

Note 6 – Subsequent Events

On September 2, 2014 the Company received an unsecured convertible note payable in the amount of $2,000, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

We evaluated subsequent events after the balance sheet date through the date the financial statements were issued. We did not identify any additional material events or transactions occurring during this subsequent event reporting period that required further recognition or disclosure in these financial statements. 

12

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

OVERVIEW AND OUTLOOK

Adelt Design, Inc. (“Adelt Design”) is a Nevada corporation that intends to manufacture and market carpet binding art.  Production and marketing has not yet commenced, as such, the Company is considered to be in the development stage.

For the three months ended August 31, 2014, we had a net loss of $6,561 as compared to a net loss of $5,032 for the three months ended August 31, 2013.  Our accumulated deficit as of August 31, 2014 was $55,320.  These conditions raise substantial doubt about our ability to continue as a going concern over the next twelve months.

Results of Operations for the Three Months Ended August 31, 2014 and 2013

Revenues

The Company had no revenues during the three month periods ending August 31, 2014 and 2013.

General and administrative expenses

General and administrative expenses were $650 for the three months ended August 31, 2014 compared to $45 for the three months ended August 31, 2013, an increase of $605.  These expenses consist of bank service charges.

Professional fees

Professional fees were $5,350 for the three months ended August 31, 2014 compared to $4,939 for the three months ended August 31, 2013, an increase of $411.  The increase in professional fees for the three months ended August 31, 2014 compared to August 31, 2013 was due primarily to increased accounting and auditor fees related to being a publicly company.

Interest expense

Interest expense for the three months ended August 31, 2014 was $561 compared to $48 for the three months ended August 31, 2013, an increase of $513.  Of the $561 of interest expense as of August 31, 2014, $456 is related to imputed interest on convertible debt and $105 is related to interest on notes payable.

Net loss

For the reasons above, our net loss for the three months ended August 31, 2014 was $6,561 compared to $5,032 for the three months ended August 31, 2013, an increase of $1,529.

Liquidity and Capital Resources

The following table summarizes total current assets, liabilities and working capital at August 31, 2014 compared to May 31, 2014.

	August 31, 2014			May 31, 2014
Current Assets	$	0		$	0
Current Liabilities	$	36,593		$	30,488
Working Capital (Deficit)	$	(36,593	)	$	(30,488	)

While we have raised capital to meet our working capital and financing needs in the past, additional financing is required in order to meet our current and projected cash flow deficits from operations and development of alternative revenue sources.  As of August 31, 2014, we had a working capital deficit of $36,593.  Our poor financial condition raises substantial doubt about our ability to continue as a going concern and we have incurred losses since inception and may incur future losses.   During three months ended August 31, 2014, we received a total of $0 in unsecured loans due on demand, bearing interest at 8%, from a third party lender.  During this same period we also received unsecured convertible loans in the amount of $14,932, non-interest bearing, due on demand and convertible into Common Stock at a rate of $0.002 per share from  a third party lender.  There is no guarantee that this third party lender will be willing to commit any further loans to the Company at this time.

13

Should we not be able to continue to secure additional financing when needed, we may be required to slow down or suspend our growth or reduce the scope of our current operations, any of which would have a material adverse effect on our business.

Our future capital requirements will depend on many factors, including the development of our carpet binding art; the cost and availability of third-party financing for development; and administrative and legal expenses.

We anticipate that we will incur operating losses in the next twelve months. Our prospects must be considered in light of the risks, expenses and difficulties frequently encountered by companies in their early stage of development.  Such risks for us include, but are not limited to, an evolving and unpredictable business model; recognition of revenue sources; and the management of growth. To address these risks, we must, among other things, expand our customer base, implement and successfully execute our business and marketing strategy, respond to competitive developments, and attract, retain and motivate qualified personnel.  There can be no assurance that we will be successful in addressing such risks, and the failure to do so could have a material adverse effect on our business prospects, financial condition and results of operations.

Satisfaction of our cash obligations for the next 12 months.

As of August 31, 2014, we had cash in the amount of $0. Our plan for satisfying our cash requirements for the next twelve months is through sales-generated income, sale of shares of our common stock, third party financing, and/or traditional bank financing. We anticipate sales-generated income during that same period of time, but do not anticipate generating sufficient amounts of revenues to meet our working capital requirements. Consequently, we intend to make appropriate plans to secure sources of additional capital in the future to fund growth and expansion through additional equity or debt financing or credit facilities.

Going concern.

Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit of $55,320 and a working capital deficit of $36,593 at August 31, 2014, and have reported negative cash flows from operations since inception. In addition, we do not currently have the cash resources to meet our operating commitments for the next twelve months.  The Company’s ability to continue as a going concern must be considered in light of the problems, expenses, and complications frequently encountered by entrance into established markets and the competitive nature in which we operate.

Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations and repay debt.  There can be no assurance, however, that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our future operations will be adequate to meet our needs. These factors, among others, indicate that we may be unable to continue as a going concern for a reasonable period of time. 

Summary of product and research and development that we will perform for the term of our plan.

We are not anticipating significant research and development expenditures in the near future.

Expected purchase or sale of plant and significant equipment.

We do not anticipate the purchase or sale of any plant or significant equipment as such items are not required by us at this time.

Significant changes in the number of employees.

As of August 31, 2014, we had no employees, other than our non-paid CEO, Larry Adelt.  Currently, there are no organized labor agreements or union agreements and we do not anticipate any in the future.

Assuming we are able to pursue revenue through the commencement of sales of our carpet binding art, we anticipate an increase of personnel and may need to hire employees.  In the interim, we intend to use the services of independent consultants and contractors to perform various professional services when appropriate. We believe the use of third-party service providers may enhance our ability to control general and administrative expenses and operate efficiently.

14

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 or operations, liquidity, capital expenditures or capital resources that are material to investors.

Recently Issued Accounting Standards

In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.

In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements.

All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:

-   Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and

-   Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.

The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.

In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.

15

Item 3. Quantitative and Qualitative Disclosure About Market Risk.

This item is not applicable as we are currently considered a smaller reporting company.

Item 4. Controls and Procedures.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed by us in the reports that we file or submit pursuant to the requirements of the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures include, among other things, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file under the Exchange Act is accumulated and communicated to our management, including our principal executive and financial officers, as appropriate, to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

Our Chief Executive Officer and Chief Financial Officer, Larry Adelt, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) as of the end of the period covered by this report.  Based on the evaluation, Mr. Adelt concluded that our disclosure controls and procedures are not effective in timely alerting them to material information relating to us that is required to be included in our periodic SEC filings and ensuring that information required to be disclosed by us in the reports we file or submit under the Act is accumulated and communicated to our management, including our chief financial officer, or person performing similar functions, as appropriate to allow timely decisions regarding required disclosure, for the following reasons:

● The Company does not have an independent board of directors or audit committee or adequate segregation of duties;

● All of our financial reporting is carried out by our financial consultant;

● We do not have an independent body to oversee our internal controls over financial reporting and lack segregation of duties due to the limited nature and resources of the Company.

We plan to rectify these weaknesses by implementing an independent board of directors and hiring additional accounting personnel once we have additional resources to do so.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting that occurred during our most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

16

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

We know of no material pending legal proceedings to which our company or subsidiary is a party or of which any of their property is the subject. In addition, we do not know of any such proceedings contemplated by any governmental authorities.

We know of no material proceedings in which any director, officer or affiliate of our company, or any registered or beneficial stockholder of our company, or any associate of any such director, officer, affiliate, or stockholder is a party adverse to our company or subsidiary or has a material interest adverse to our company or subsidiary.

Item 1A. Risk Factors.

Risks Related to Our Business

There has been no change in the Company’s risk factors since the Company’s Annual Report on Form 10-K filed with the SEC on August 29, 2014.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

None.

Item 5. Other Information.

None.

Item 6. Exhibits.

			Incorporated by reference
Exhibit	Exhibit Description	Filed herewith	Form	Period ending	Exhibit	Filing date
31.1	Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act	X
31.2	Certification by the Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act	X
32.1	Certification by the Chief Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act	X
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

17

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.

	ADELT DESIGN, INC.
Date: October 15, 2014	By:	/s/ Larry Adelt
		Larry Adelt
		President, Chief Executive Officer, Director (Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

18

EX-31.1

EXHIBIT 31.1

CERTIFICATION BY THE CHIEF EXECUTIVE OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Larry Adelt, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Adelt Design, 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 issuer as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) 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 for financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer 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 issuer 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 issuer’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 issuer’s internal control over financial reporting that occurred during the issuer’s most recent fiscal quarter (the issuer’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the business issuer’s auditors and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer’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 issuer’s internal control over financial reporting.

Date: October 15, 2014	/s/ Larry Adelt
	Larry Adelt
	Chief Executive Officer

EX-31.2

EXHIBIT 31.2

CERTIFICATION BY THE PRINCIPAL FINANCIAL OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Larry Adelt, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Adelt Design, 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 issuer as of, and for, the periods presented in this report;

4. The issuer’s other certifying officer(s) 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 for financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer 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 issuer 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 issuer’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 issuer’s internal control over financial reporting that occurred during the issuer’s most recent fiscal quarter (the issuer’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer’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 issuer’s internal control over financial reporting.

Date: October 15, 2014	/s/ Larry Adelt
	Larry Adelt
	Principal Financial Officer

EX-32.1

EXHIBIT 32.1

Certification by the Chief Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350,

as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Pursuant to 18 U. S. C. Section 1350, I, Larry Adelt, hereby certify that, to the best of my knowledge, the Quarterly Report on Form 10-Q of Adelt Design, Inc. for the fiscal quarter ended August 31, 2014 (the “Report”) fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended, and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Adelt Design, Inc.

Date: October 15, 2014	/s/ Larry Adelt
	Larry Adelt
	Chief Executive Officer and Principal Financial Officer

This certification accompanies the Quarterly Report on Form 10-Q pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by such Act, be deemed filed by Adelt Design, Inc. for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Such certification will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except to the extent that Adelt Design, Inc. specifically incorporates it by reference.

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Note 2 - Going Concern

3 Months Ended

Aug. 31, 2014

Going Concern Disclosure [Text Block] [Abstract]

Going Concern Disclosure [Text Block]

Note 2 – Going Concern

As shown in the accompanying financial statements, the Company is in the development stage, has an accumulated deficit of $55,320, has no revenues, and has cash in the amount of $0 as of August 31, 2014. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is currently seeking additional sources of capital to fund short term operations. The Company, however, is dependent upon its ability to secure equity and/or debt financing and there are no assurances that the Company will be successful, therefore, without sufficient financing it would be unlikely for the Company to continue as a going concern.

The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

XML

Note 1 - Nature of Business and Significant Accounting Policies

3 Months Ended

Aug. 31, 2014

Accounting Policies [Abstract]

Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]

Note 1 – Nature of Business and Significant Accounting Policies

Nature of Business

Adelt Design, Inc. (“The Company”) was incorporated in the state of Nevada on March 31, 2011 to manufacture carpet binding art.

These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein.

The Company has adopted a fiscal year end of May 31st.

Development Stage Company

The Company is currently considered a development stage company as defined by FASB ASC 915-10-05. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. An entity remains in the development stage until such time as, among other factors, revenues have been realized. To date, the development stage of the Company’s operations consists of developing the business model and marketing concepts.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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.

Cash and Cash Equivalents

Cash and equivalents include investments with initial maturities of three months or less.  The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.  Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company did not have any cash equivalents at August 31, 2014 and May 31, 2014.

Advertising and Promotion

All costs associated with advertising and promoting products are expensed as incurred.

Income Taxes

The Company accounts for income taxes using the asset and liability method, which requires the establishment of deferred tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  A valuation allowance is provided to the extent deferred tax assets may not be recoverable after consideration of the future reversal of deferred tax liabilities, tax planning strategies, and projected future taxable income.

Segment Reporting

Under FASB ASC 280-10-50, the Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Fair Value of Financial Instruments

Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements.  This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments.  The Company had no items that required fair value measurement on a recurring basis.

Revenue Recognition

For revenue from product sales, the Company recognizes revenue using four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

The Company has not generated revenues to date.

Basic and Diluted Loss Per Share

The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure.

Stock-Based Compensation

The Company adopted FASB guidance on stock based compensation upon inception on March 31, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock and stock options for services and compensation for the three months ended August 31, 2014 and 2013.

Recent Accounting Pronouncements

In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.

In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:

-   Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and

-   Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.

The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.

In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.

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BALANCE SHEETS (Unaudited) (USD $)	Aug. 31, 2014	May 31, 2014
Current assets
Cash	$ 0	$ 0
Total Current Assets	0	0
Total Assets	0	0
Current liabilities
Accounts payable	2,450	11,382
Accrued expense	3,750	3,750
Due to related parties	100	100
Accrued Interest, related party	476	371
Convertible notes payable, related party	24,607	9,675
Notes payable, related party	5,210	5,210
Total current liabilities	36,593	30,488
Commitment and Contingencies
Stockholders' equity (deficit)
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding as of August 31, 2014 and May 31, 2014, respectively	0	0
Common stock, $0.001 par value, 90,000,000 shares authorized, 18,000,000 issued and outstanding as of August 31, 2014 and May 31, 2014, respectively	18,000	18,000
Additional paid in capital	727	271
Retained earnings (deficit) accumulated during the development stage	(55,320)	(48,759)
Total (deficiency in) stockholders' equity	(36,593)	(30,488)
Total liabilities and (deficiency in) stockholders' equity	$ 0	$ 0

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STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (Unauidted) (Parentheticals) (Common Stock [Member], USD $)	2 Months Ended
	May 31, 2011
Common Stock [Member]
Common stock issued, per share	$ 0.001

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STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended		41 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (6,561)	$ (5,032)	$ (55,320)
Adjustments to reconcile net loss to net cash used in operating activities:
Imputed interest	456	0	727
Changes in assets and liabilities:
Accounts payable	(8,932)	0	2,450
Accrued expenses	0	0	3,750
Accrued interest	105	48	476
Net cash used in operating activities	(14,932)	(4,984)	(47,917)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances	0	0	100
Proceeds from convertible notes payable, related party	14,932	0	24,607
Proceeds from notes payable, related party	0	4,984	5,210
Proceeds from sale of common stock	0	0	18,000
Net cash provided by financing activities	14,932	4,984	47,917
Net Increase (Decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at beginning of period	0	0	0
Cash and cash equivalents at end of period	0	0	0
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	0	0
Income taxes paid	$ 0	$ 0	$ 0

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BALANCE SHEETS (Unaudited) (Parentheticals) (USD $)	Aug. 31, 2014	May 31, 2014
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	18,000,000	18,000,000
Common stock, shares outstanding	18,000,000	18,000,000

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Note 3 - Related Party Transactions (Details) (USD $)	3 Months Ended		41 Months Ended		0 Months Ended		12 Months Ended				0 Months Ended			3 Months Ended		12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	May 31, 2014	Apr. 19, 2011 Chief Executive Officer [Member] Advances [Member]	May 31, 2011 Chief Executive Officer [Member]	May 31, 2014 Investor [Member] Notes Payable, Other Payables [Member]	May 31, 2013 Investor [Member] Notes Payable, Other Payables [Member]	May 31, 2012 Investor [Member] Notes Payable, Other Payables [Member]	Aug. 31, 2014 Investor [Member] Notes Payable, Other Payables [Member]	Aug. 22, 2014 Investor [Member] Convertible Debt [Member]	Jul. 29, 2014 Investor [Member] Convertible Debt [Member]	Jul. 16, 2014 Investor [Member] Convertible Debt [Member]	Aug. 31, 2014 Investor [Member] Convertible Debt [Member]	Aug. 31, 2013 Investor [Member] Convertible Debt [Member]	May 31, 2014 Investor [Member] Convertible Debt [Member]	Aug. 22, 2014 Investor [Member] Convertible Debt [Member]	Jul. 29, 2014 Investor [Member] Convertible Debt [Member]	Jul. 16, 2014 Investor [Member] Convertible Debt [Member]
Note 3 - Related Party Transactions (Details) [Line Items]
Proceeds from Related Party Debt	$ 0	$ 0	$ 100		$ 100
Development Stage Entities, Stock Issued, Shares, Issued for Cash (in Shares)						18,000,000
Development Stage Entities, Equity Issuance, Per Share Amount (in Dollars per share)						$ 0.001
Proceeds from Issuance of Common Stock	0	0	18,000			18,000
Proceeds from Notes Payable	0	4,984	5,210				4,999	161	50
Debt Instrument, Interest Rate, Stated Percentage							8.00%	8.00%	8.00%
Interest Payable, Current	476		476	371			371			476
Proceeds from Convertible Debt	14,932	0	24,607													9,675
Debt Instrument, Interest Rate Terms											non-interest bearing	non-interest bearing	non-interest bearing			non-interest bearing
Debt Instrument, Convertible, Conversion Price (in Dollars per share)																$ 0.002	$ 0.002	$ 0.002	$ 0.002
Debt Instrument, Face Amount																	1,750	1,600	11,582
Convertible Notes Payable, Current	24,607		24,607	9,675										24,607		9,675
Imputed Interest, Debt	$ 456	$ 0	$ 727											$ 456	$ 0
Imputed Interest, Rate														8.00%	8.00%

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Document And Entity Information	3 Months Ended
	Aug. 31, 2014	Oct. 15, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	Adelt Design, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding		18,000,000
Amendment Flag	false
Entity Central Index Key	0001522222
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Aug. 31, 2014
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

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Note 4 - Debt (Details) (USD $)	3 Months Ended		41 Months Ended		12 Months Ended				0 Months Ended			3 Months Ended		12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	May 31, 2014	May 31, 2014 Investor [Member] Notes Payable, Other Payables [Member]	May 31, 2013 Investor [Member] Notes Payable, Other Payables [Member]	May 31, 2012 Investor [Member] Notes Payable, Other Payables [Member]	Aug. 31, 2014 Investor [Member] Notes Payable, Other Payables [Member]	Aug. 22, 2014 Investor [Member] Convertible Debt [Member]	Jul. 29, 2014 Investor [Member] Convertible Debt [Member]	Jul. 16, 2014 Investor [Member] Convertible Debt [Member]	Aug. 31, 2014 Investor [Member] Convertible Debt [Member]	Aug. 31, 2013 Investor [Member] Convertible Debt [Member]	May 31, 2014 Investor [Member] Convertible Debt [Member]	Aug. 22, 2014 Investor [Member] Convertible Debt [Member]	Jul. 29, 2014 Investor [Member] Convertible Debt [Member]	Jul. 16, 2014 Investor [Member] Convertible Debt [Member]
Note 4 - Debt (Details) [Line Items]
Proceeds from Notes Payable	$ 0	$ 4,984	$ 5,210		$ 4,999	$ 161	$ 50
Debt Instrument, Interest Rate, Stated Percentage					8.00%	8.00%	8.00%
Interest Payable, Current	476		476	371	371			476
Proceeds from Convertible Debt	14,932	0	24,607											9,675
Debt Instrument, Interest Rate Terms									non-interest bearing	non-interest bearing	non-interest bearing			non-interest bearing
Debt Instrument, Convertible, Conversion Price (in Dollars per share)														$ 0.002	$ 0.002	$ 0.002	$ 0.002
Debt Instrument, Face Amount															1,750	1,600	11,582
Convertible Debt, Current												24,607		9,675
Imputed Interest, Debt	$ 456	$ 0	$ 727									$ 456	$ 0
Imputed Interest, Rate												8.00%	8.00%

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STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		41 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014
Revenue	$ 0	$ 0	$ 0
Cost of revenue	0	0	0
Gross profit	0	0	0
Operating expenses:
General and administrative	650	45	15,058
Professional fees	5,350	4,939	39,059
Total operating expenses	6,000	4,984	54,117
Net Operating Income (Loss)	(6,000)	(4,984)	(54,117)
Other income (expense):
Interest expense	(561)	(48)	(1,203)
Total other income (expense)	(561)	(48)	(1,203)
Income (Loss) before provision for income taxes	(6,561)	(5,032)	(55,320)
Provision for income taxes	0	0	0
Net income (loss)	$ (6,561)	$ (5,032)	$ (55,320)
Net income (loss) per share - basic and fully diluted (in Dollars per share)	$ 0.00	$ 0.00
Weighted average number of common shares outstanding -basic and fully diluted (in Shares)	18,000,000	18,000,000

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Note 5 - Stockholder's Equity

3 Months Ended

Aug. 31, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

Note 5 – Stockholder’s Equity

The Company is authorized to issue 90,000,000 shares of $0.001 par value common stock.  The Company has 18,000,000 common shares outstanding as of August 31, 2014 and May 31, 2014.  The Company is authorized to issue 10,000,000 shares of $0.001 par value preferred stock.  The Company has never issued any shares of preferred stock.

On May 31, 2011, the Company issued 18,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Larry Adelt in exchange for proceeds of $18,000.

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Note 4 - Debt

3 Months Ended

Aug. 31, 2014

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

Note 4 – Debt

Notes Payable - Related Party

During the year ended May 31, 2012 the Company received a loan in the amount of $50, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand.  

During the year ended May 31, 2013 the Company received loans in the amount of $161, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand. 

During the year ended May 31, 2014 the Company received loans in the amount of $4,999, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand. 

As of August 31, 2014 and May 31, 2014 the Company had accrued interest related to these notes in the amount of $476 and $371.

Convertible Notes Payable - Related Party

During the year ended May 31, 2014 the Company received unsecured convertible notes payable in the amount of $9,675, from BK Consulting and Associates, P.C. to fund operations.  The unsecured convertible note is non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share.

On July 16, 2014 the Company received an unsecured convertible note payable in the amount of $11,582, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On July 29, 2014 the Company received an unsecured convertible note payable in the amount of $1,600, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On August 22, 2014 the Company received an unsecured convertible note payable in the amount of $1,750, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

As of August 31, 2014 and May 31, 2014 the balance of the convertible debt was $24,607 and $9,675.  The Company recorded imputed interest in the amount of $456 and $0 during the three months ended August 31, 2014 and 2013 at a rate of 8% on the outstanding convertible notes.

Discount on Convertible Notes - Related Party

The Company calculates any beneficial conversion feature in its convertible notes via the intrinsic value method at the time of issuance.  The notes are convertible at a price of $0.002 per share.  As a result of the notes conversion price being greater than the market price of the stock, a discount to the notes was not recorded.  The Company will value any future convertible debt issuances to determine if any discounts result from beneficial conversion features, but this is unlikely until the Company makes another sale of stock or the market price increases.

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Note 5 - Stockholder's Equity (Details) (USD $)	3 Months Ended		41 Months Ended		0 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	May 31, 2014	May 31, 2011 Chief Executive Officer [Member]
Note 5 - Stockholder's Equity (Details) [Line Items]
Common Stock, Shares Authorized	90,000,000		90,000,000	90,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001		$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	18,000,000		18,000,000	18,000,000
Preferred Stock, Shares Authorized	10,000,000		10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001		$ 0.001	$ 0.001
Development Stage Entities, Stock Issued, Shares, Issued for Cash					18,000,000
Development Stage Entities, Equity Issuance, Per Share Amount (in Dollars per share)					$ 0.001
Proceeds from Issuance of Common Stock (in Dollars)	$ 0	$ 0	$ 18,000		$ 18,000

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Note 1 - Nature of Business and Significant Accounting Policies (Details) (USD $)	Aug. 31, 2014
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000

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Note 8 - Subsequent Events

3 Months Ended

Aug. 31, 2014

Subsequent Events [Abstract]

Subsequent Events [Text Block]

Note 6 – Subsequent Events

On September 2, 2014 the Company received an unsecured convertible note payable in the amount of $2,000, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

We evaluated subsequent events after the balance sheet date through the date the financial statements were issued. We did not identify any additional material events or transactions occurring during this subsequent event reporting period that required further recognition or disclosure in these financial statements. 

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Accounting Policies, by Policy (Policies)

3 Months Ended

Aug. 31, 2014

Accounting Policies [Abstract]

Liquidity Disclosure [Policy Text Block]

Development Stage Company

The Company is currently considered a development stage company as defined by FASB ASC 915-10-05. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. An entity remains in the development stage until such time as, among other factors, revenues have been realized. To date, the development stage of the Company’s operations consists of developing the business model and marketing concepts.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Cash and equivalents include investments with initial maturities of three months or less.  The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.  Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company did not have any cash equivalents at August 31, 2014 and May 31, 2014.

Advertising Costs, Policy [Policy Text Block]

Advertising and Promotion

All costs associated with advertising and promoting products are expensed as incurred.

Segment Reporting, Policy [Policy Text Block]

Segment Reporting

Under FASB ASC 280-10-50, the Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements.  This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments.  The Company had no items that required fair value measurement on a recurring basis.

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

For revenue from product sales, the Company recognizes revenue using four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

The Company has not generated revenues to date.

Earnings Per Share, Policy [Policy Text Block]

Basic and Diluted Loss Per Share

The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation

The Company adopted FASB guidance on stock based compensation upon inception on March 31, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock and stock options for services and compensation for the three months ended August 31, 2014 and 2013.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.

In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:

-   Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and

-   Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.

The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.

In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.

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Note 2 - Going Concern (Details) (USD $)	Aug. 31, 2014	May 31, 2014
Going Concern Disclosure [Text Block] [Abstract]
Development Stage Enterprise, Deficit Accumulated During Development Stage	$ 55,320	$ 48,759
Cash	$ 0

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STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (Unauidted) (USD $)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit during Development Stage [Member]	Total
Balance at Mar. 30, 2011
Common stock issued to founder for cash at $0.001 per share		$ 18,000			$ 18,000
Common stock issued to founder for cash at $0.001 per share (in Shares)		18,000,000
Net income (loss)				(15,530)	(15,530)
Balance at May. 31, 2011	0	18,000	0	(15,530)	2,470
Balance (in Shares) at May. 31, 2011	0	18,000,000
Net income (loss)				(3,865)	(3,865)
Balance at May. 31, 2012	0	18,000	0	(19,395)	(1,395)
Balance (in Shares) at May. 31, 2012	0	18,000,000
Net income (loss)				(1,441)	(1,441)
Balance at May. 31, 2013	0	18,000	0	(20,836)	(2,836)
Balance (in Shares) at May. 31, 2013	0	18,000,000
Net income (loss)				(27,923)	(27,923)
Imputed interest on convertible debt			271		271
Balance at May. 31, 2014	0	18,000	271	(48,759)	(30,488)
Balance (in Shares) at May. 31, 2014	0	18,000,000
Net income (loss)				(6,561)	(6,561)
Imputed interest on convertible debt			456		456
Balance at Aug. 31, 2014	$ 0	$ 18,000	$ 727	$ (55,320)	$ (36,593)
Balance (in Shares) at Aug. 31, 2014	0	18,000,000

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Note 3 - Related Party Transactions

3 Months Ended

Aug. 31, 2014

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

Note 3 – Related Party Transactions

On April 19, 2011, the Company’s CEO, Larry Adelt provided an advance of $100 in cash, which was recorded as a current liability as of May 31, 2011.  The advance was non-interest bearing and due on demand.

On May 31, 2011, the Company issued 18,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Larry Adelt in exchange for proceeds of $18,000.

BK Consulting

Notes Payable

During the year ended May 31, 2012 the Company received a loan in the amount of $50, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand.  

During the year ended May 31, 2013 the Company received loans in the amount of $161, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand.

During the year ended May 31, 2014 the Company received loans in the amount of $4,999, from BK Consulting and Associates, P.C. to fund operations.  The unsecured note bears interest at 8% and is due on demand. 

As of August 31, 2014 and May 31, 2014 the Company had accrued interest related to these notes in the amount of $476 and $371.

Convertible Notes Payable

During the year ended May 31, 2014 the Company received unsecured convertible notes payable in the amount of $9,675, from BK Consulting and Associates, P.C. to fund operations.  The unsecured convertible note is non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share.

On July 16, 2014 the Company received an unsecured convertible note payable in the amount of $11,582, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On July 29, 2014 the Company received an unsecured convertible note payable in the amount of $1,600, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

On August 22, 2014 the Company received an unsecured convertible note payable in the amount of $1,750, non-interest bearing, due on demand and convertible into Common Stock at a rate $0.002 per share, from BK Consulting, to fund operations.

As of August 31, 2014 and May 31, 2014 the balance of the convertible debt was $24,607 and $9,675.  The Company recorded imputed interest in the amount of $456 and $0 during the three months ended August 31, 2014 and 2013 at a rate of 8% on the outstanding convertible notes.

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Note 8 - Subsequent Events (Details) (Investor [Member], Convertible Debt [Member], USD $)	0 Months Ended		0 Months Ended			12 Months Ended
	Sep. 02, 2014 Subsequent Event [Member]	Sep. 02, 2014 Subsequent Event [Member]	Aug. 22, 2014	Jul. 29, 2014	Jul. 16, 2014	May 31, 2014	Aug. 22, 2014	Jul. 29, 2014	Jul. 16, 2014
Note 8 - Subsequent Events (Details) [Line Items]
Debt Instrument, Interest Rate Terms	non-interest bearing		non-interest bearing	non-interest bearing	non-interest bearing	non-interest bearing
Debt Instrument, Face Amount		$ 2,000					$ 1,750	$ 1,600	$ 11,582
Debt Instrument, Convertible, Conversion Price		$ 0.002				$ 0.002	$ 0.002	$ 0.002	$ 0.002