0001161697-13-000777.txt : 20131018 0001161697-13-000777.hdr.sgml : 20131018 20131018164350 ACCESSION NUMBER: 0001161697-13-000777 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130831 FILED AS OF DATE: 20131018 DATE AS OF CHANGE: 20131018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ShopEye, Inc. CENTRAL INDEX KEY: 0001525896 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 352411642 STATE OF INCORPORATION: CA FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-176098 FILM NUMBER: 131159815 BUSINESS ADDRESS: STREET 1: 108 FLYING MIST ISLE CITY: FOSTER CITY STATE: CA ZIP: 94404 BUSINESS PHONE: 650-339-1077 MAIL ADDRESS: STREET 1: 108 FLYING MIST ISLE CITY: FOSTER CITY STATE: CA ZIP: 94404 10-Q 1 form_10-q.htm FORM 10-Q FOR 08-31-2013

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended August 31, 2013

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

For the transition period from __________________ to __________________

Commission File Number: 333-176098

ShopEye, Inc.

(Exact name of registrant as specified in its charter)


Florida		35-2411642
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

Ethelinda Corpuz

108 Flying Mist Isle, Foster City, CA 94404

650-339-1077

(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 [ ]

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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ]

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 the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.


Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer	[ ]	Smaller reporting company	[X]
(Do not check if 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 [X] No [ ]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. 9,650,000 shares of common stock are issued and outstanding as of October 17, 2013.

TABLE OF CONTENTS


		Page No.
PART I – FINANCIAL INFORMATION

Item 1.	Financial Statements
	Balance Sheets at August 31, 2013 (unaudited) and May 31, 2013	3
	Statements of Operations	4
	Statements of Cash Flows	5
	Notes to Financial Statements (unaudited)	6

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	11

Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	11

Item 4.	Controls and Procedures.	11

PART II – OTHER INFORMATION

Item 1.	Legal Proceedings.	13

Item 1A.	Risk Factors.	13

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	13

Item 3.	Defaults Upon Senior Securities.	13

Item 4.	Mine Safety Disclosures.	13

Item 5.	Other Information.	13

Item 6.	Exhibits.	13

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

Certain statements in this report contain or may contain forward-looking statements. These statements, identified by words such as “plan”, “anticipate”, “believe”, “estimate”, “should”, “expect” and similar expressions include our expectations and objectives regarding our future financial position, operating results and business strategy. These statements are subject to known and unknown risks, uncertainties and other factors which may cause actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward - looking statements. These forward-looking statements were based on various factors and were derived utilizing numerous assumptions and other factors that could cause our actual results to differ materially from those in the forward-looking statements. These factors include, but are not limited to, our ability to secure suitable financing to continue with our existing business or change our business and conclude a merger, acquisition or combination with a business prospect, economic, political and market conditions and fluctuations, government and industry regulation, interest rate risk, U.S. and global competition, and other factors. Most of these factors are difficult to predict accurately and are generally beyond our control. You should consider the areas of risk described in connection with any forward-looking statements that may be made herein. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. Readers should carefully review this report in its entirety, including but not limited to our financial statements and the notes thereto. We advise you to carefully review the reports and documents we file from time to time with the Securities and Exchange Commission (the “SEC”), particularly our annual reports on Form 10-K, quarterly reports on Form 10-Q and our current reports on Form 8-K. Except for our ongoing obligations to disclose material information under the Federal securities laws, we undertake no obligation to release publicly any revisions to any forward-looking statements, to report events or to report the occurrence of unanticipated events.

OTHER PERTINENT INFORMATION

When used in this report, the terms, “we,” the “Company,” “our,” and “us” refers to ShopEye, Inc., a Florida corporation.

- 2 -

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

ShopEye, Inc.

(A Development Stage Company)

Balance Sheets


	August 31,
	2013			May 31,
	(unaudited)			2013
ASSETS

CURRENT ASSETS
Cash and cash equivalents	$	2,914		$	2,223
Total current assets	$	2,914		$	2,223

TOTAL ASSETS	$	2,914		$	2,223


LIABILITIES AND STOCKHOLDERS’ DEFICIT

CURRENT LIABILITIES
Accounts payable & Accrued liabilities	$	4,445		$	7,270
Accrued interest		200			125
Note payable		9,000			3,000
Total liabilities	$	13,645		$	10,395


STOCKHOLDERS’ DEFICIT
Preferred Stock:
20,000,000 shares authorized, $0.0001 par value.
0 shares issued and outstanding.		—			—
Common Stock:
480,000,000 shares authorized, $0.0001 par value.
9,650,000 shares issued and outstanding at August 31, 2013 and May 31, 2013.	$	965		$	965
Additional paid-in capital		14,535			14,535
Deficit accumulated during the development stage		(26,231	)		(23,672	)
Total Stockholders’ Deficit		(10,731	)		(8,172	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	2,914		$	2,223

- 3 -

ShopEye, Inc.

(A Development Stage Company)

Statements of Operations

(unaudited)


							For the Period
	Three			Three			from Inception
	Months			Months			May 11,
	Ended			Ended			2011 to
	August 31,			August 31,			August 31,
	2013			2012			2013

REVENUES	$	—		$	—		$	—


EXPENSES
General & Administrative	$	1,809		$	334		$	10,045
Professional Fees		750			650			16,186
		2,559			984			26,231


Loss Before Income Taxes	$	(2,559	)	$	(984	)	$	(26,231	)

Provision for Income Taxes		—			—			—


Net Loss	$	(2,559	)	$	(984	)	$	(26,231	)


PER SHARE DATA:

Basic and diluted loss per common share	$	—		$	—

Basic and diluted weighted Average Common shares outstanding		9,650,000			9,350,000

- 4 -

ShopEye, Inc.

(A Development Stage Company)

Statements of Cash Flows

(unaudited)


							For the Period
	Three			Three			from Inception
	Months			Months			May 11,
	Ended			Ended			2011 to
	August 31,			August 31,			August 31,
	2013			2012			2013

OPERATING ACTIVITIES

Net Loss	$	(2,559	)	$	(984	)	$	(26,231	)

Changes in Operating Assets and Liabilities:
Increase (decrease) in accounts payable and accrued liabilities		(2,825	)		(2,850	)		4,445
Net cash used in operating activities	$	(5,384	)	$	(3,834	)	$	(21,786	)

FINANCING ACTIVITIES
Proceeds from issuance of note payable		6,000			3,000			9,000
Increase in accrued interest		75			6			200
Increase in common stock issued for cash		0			0			15,500
Net cash provided by financing activities	$	6,075		$	3,006		$	24,700


INCREASE IN CASH AND CASH EQUIVALENTS	$	691		$	(828	)	$	2,914

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	$	2,223		$	1,916		$	0

CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	2,914		$	1,088		$	2,914


Supplemental Cash Flow Disclosures:

Cash paid for:
Interest expense	$	—		$	—		$	—
Income taxes	$	—		$	—		$	—

- 5 -

ShopEye, Inc.

(A Development Stage Company)

NOTES TO INTERIM FINANCIAL STATEMENTS

August 31, 2013

NOTE 1. GENERAL ORGANIZATION AND BUSINESS

ShopEye, Inc. (the “Company”) is a development stage company, incorporated in the State of Florida on May 11, 2011 with the goal to provide retailers the ability to provide a consumer application with consolidated real-time in store product information. The Company plans to develop the application to provide product information, coupons, ratings, and opinions to enhance the shopping experience.

The Company’s management has chosen May 31 for its fiscal year end.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

Accounting Basis

The Company is currently a development stage enterprise reporting under the provisions of FASB ASC 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.

Cash and Cash Equivalents

Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased.

Earnings (Loss) per Share

The Company adopted FASB ASC 260, Earnings per Share. Basic earnings (loss) per share is calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There were no diluted or potentially diluted shares outstanding for all periods presented.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.

Income Taxes

The Company adopted FASB ASC 740, Income Taxes, at its inception. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered 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. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of May 31, 2013 or 2012, respectively.

Advertising

The Company will expense advertising as incurred. The advertising since inception has been $0.00.

- 6 -

ShopEye, Inc.

(A Development Stage Company)

NOTES TO INTERIM FINANCIAL STATEMENTS

August 31, 2013

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Revenue and Cost Recognition

The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.

Related Parties

Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.

Property

The Company does not own any real estate or other properties. The Company’s office is located 108 Flying Mist Isle, Foster City, CA 94404. Our contact number is 650-339-1077. The business office is located at the home of Ethelinda Corpuz, the CEO of the Company, at no charge to the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.

Recently Issued Accounting Pronouncements

The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

Below is a listing of the most recent accounting standards and their effect on the Company.

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

In February 2013, the FASB issued ASU No. 2013-02, ‘Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012.

In January 2013, the FASB issued ASU No. 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities.” This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013.

- 7 -

ShopEye, Inc.

(A Development Stage Company)

NOTES TO INTERIM FINANCIAL STATEMENTS

August 31, 2013

In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements.

In December 2011, FASB issued Accounting Standards Update (“ASU”) 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented.

In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income.

In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards (“IFRS”) fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively.

NOTE 3. INCOME TAXES

The Company provides for income taxes under ASC Topic 740 which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently.

ASC Topic 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company’s opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset.

The Company utilizes the asset and liability method for financial reporting of income taxes. Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and the tax basis of assets and liabilities, and are measured by applying enacted rates and laws to taxable years in which such differences are expected to be recovered or settled. Any changes in tax rates or laws are recognized in the period when such changes are enacted.

As of August 31, 2013, the Company has $10,230 in gross deferred tax assets resulting from net operating loss carry-forwards. A valuation allowance has been recorded to fully offset these deferred tax assets because the Company’s management believes future realization of the related income tax benefits is uncertain. Accordingly, the net provision for income taxes is zero for the period May 11, 2011 (inception) to August 31, 2013. As of August 31, 2013, the Company has federal net operating loss carry forwards of approximately $26,231 available to offset future taxable income through 2033. The difference between the tax provision at the statutory federal income tax rate on August 31, 2013 and the tax provision attributable to loss before income taxes is as follows:

- 8 -

ShopEye, Inc.

(A Development Stage Company)

NOTES TO INTERIM FINANCIAL STATEMENTS

August 31, 2013


		For the period
		May 11, 2011
		(date of inception)
		through
		August 31, 2013

Statutory federal income taxes		34.0%
State taxes, net of federal benefits		5.0%
Valuation allowance		-39.0%
Income tax rate		—

The Company has not been required to file income tax returns since the date of inception.

As of August 31, 2013, the Company had estimated net loss carry forwards of approximately $26,231 which expires through its tax year ending 2033. Utilization of these net operating loss carry forwards may be limited in accordance with IRC Section 382 in the event of certain shifts in ownership.

NOTE 4. STOCKHOLDERS’ EQUITY

Preferred Stock

As of August 31, 2013, there are 20,000,000 Preferred Shares at $0.0001 par value authorized, none issued and outstanding.

Common Stock

On May 19, 2011, the Company issued 9,000,000 of its $0.0001 par value common stock for $8,100 cash and $900 in a stock subscription receivable to the founder of the Company. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act.

On May 1, 2012, the Company issued 350,000 of its $0.0001 par value common stock to shareholders for $3,500. The issuance of the shares were made pursuant to the Company’s S1 registration statement.

On November 1, 2012, the Company issued 300,000 of its $0.0001 par value common stock to shareholders for $3,000. The issuance of the shares were made pursuant to the Company’s S1 registration statement.

As of August 31, 2013, there are 9,650,000 common shares issued and outstanding.

NOTE 5. RELATED PARTY TRANSACTIONS

As of August 31, 2013, the sole officer and sole director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

NOTE 6. GOING CONCERN

As of August 31, 2013, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

For the period May 11, 2011 (date of inception) through August 31, 2013 the Company has had a net loss of $26,231 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements.

- 9 -

ShopEye, Inc.

(A Development Stage Company)

NOTES TO INTERIM FINANCIAL STATEMENTS

August 31, 2013

As of August 31, 2013, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying unaudited financial statements is dependent upon the Company’s ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

NOTE 7. CONCENTRATION OF RISKS

Cash Balances

The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). Accounts at each institution are insured up to $250,000. The Company had no deposits in excess of insured amounts as of August 31, 2013.

NOTE 8. NOTE PAYABLE

On August 14, 2012, the company issued a note payable in the amount of $3,000 to an unrelated party. On June 6, 2013 and August 27, 2013, the Company issued additional notes payable both in the amount of $3,000. These three notes accrue interest at 5% and are due on demand.

- 10 -

ITEM 2. MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

Overview

ShopEye, Inc. is a development stage company and was incorporated in Florida on May 11, 2011. ShopEye is developing software with the goal to provide retailers the ability to provide a consumer application with consolidated real-time in store product information. The Company plans to develop the application to provide product information, coupons, ratings, and opinions to enhance the shopping experience.

Results of Operations

The following discussion should be read in conjunction with the condensed financial statements and segment data and in conjunction with the Company’s 10-K and amended S-1/A’s. Results or interim periods may not be indicative of results for the full year.

During the first quarter of the fiscal year 2014, the Company continued to work on the software architecture, prototypes, and documentation of the in-store application. The application intends to provide users real time product information. In addition, the Company filed an additional registration statement on June 20, 2013 and was declared effective on September 26, 2013.

Total expenses for the three (3) months ended August 31, 2013 were $2,559 resulting in an operating loss for the period of $2,559 as compared to total expenses of $984 for the period ended August 31, 2012. The increase was due to the new registration statement filing and XBRL services fees in the quarter ended August 31, 2013.

General and Administrative expenses for the three (3) months ended August 31, 2013 were $1,809. There was $750 in professional fees.

Liquidity and Capital Resources

At August 31, 2013 we had working capital of -$10,731 consisting of cash on hand of $2,914, and $13,645 in current liabilities as compared to working capital of -$8,172 at May 31, 2013 and cash of $2,223.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable to a smaller reporting company.

ITEM 4. CONTROLS AND PROCEDURES

Management’s Report On Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected by the company’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:


	·	Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company;

	·	Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

	·	Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s assets that could have a material effect on the financial statements.

- 11 -

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

As of August 31, 2013 management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) and SEC guidance on conducting such assessments. Based on that evaluation, they concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; and (3) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as of August 31, 2013.

Management believes that the material weaknesses set forth in items (2) and (3) above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

Management’s Remediation Initiatives

In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:

We will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. And, we plan to appoint one or more outside directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management when funds are available to us.

Management believes that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on our Board.

We anticipate that these initiatives will be at least partially, if not fully, implemented by December 31, 2013. Additionally, we plan to test our updated controls and remediate our deficiencies by November 30, 2013.

Changes in internal controls over financial reporting

There was no change in our internal controls over financial reporting that occurred during the period covered by this report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

- 12 -

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

None.

ITEM 1A. RISK FACTORS.

Not applicable to a smaller reporting company.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS.


31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer

31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer

32.1	Section 1350 Certification of principal executive officer and principal financial and accounting officer

101 *	Interactive Data Files of Financial Statements and Notes.

* In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed”.

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.


	ShopEye, Inc.

October 18, 2013	By:	/s/ Ethelinda Corpuz
	Its:	Ethelinda Corpuz President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director

- 13 -

EX-31 2 ex_31-1.htm RULE 13(A)-14(A)/15(D)-14(A) CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

EXHIBIT 31.1

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, Ethelinda Corpuz, certify that:

1. I have reviewed this quarterly report on Form 10-Q for the period ended August 31, 2013 of ShopEye, 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 registrant 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 over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15-d-15(f)) for the registrant 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 registrant, including its consolidated subsidiaries, 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 registrant’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 registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’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 registrant’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 registrant’s internal control over financial reporting.

October 18, 2013

/s/ Ethelinda Corpuz

Ethelinda Corpuz, President,

Principal Executive Officer

EX-31 3 ex_31-2.htm RULE 13(A)-14(A)/15(D)-14(A) CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER

EXHIBIT 31.2

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, Ethelinda Corpuz, certify that:

1. I have reviewed this quarterly report on Form 10-Q for the period ended August 31, 2013 of ShopEye, Inc.

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

October 18, 2013

/s/ Ethelinda Corpuz

Ethelinda Corpuz, President,

Principal Financial and Accounting Officer

EX-32 4 ex_32-1.htm SECTION 1350 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER

EXHIBIT 32.1

SECTION 1350 CERTIFICATION

In connection with the quarterly report of ShopEye, Inc. (the “Company”) on Form 10-Q for the period ended August 31, 2013 as filed with the Securities and Exchange Commission (the “Report”), I, Ethelinda Corpuz, President of the Company, certify, pursuant to 18 U.S.C. SS. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

October 18, 2013

/s/ Ethelinda Corpuz

Ethelinda Corpuz, President,

Principal Executive Officer

Principal Financial and Accounting Officer

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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<div> <div style="WIDTH: 720px"> Property The Company does not own any real estate or other properties. The Company's office is located 108 Flying Mist Isle, Foster City, CA 94404. Our contact number is 650-339-1077. The business office is located at the home of Ethelinda Corpuz, the CEO of the Company, at no charge to the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein. </div> </div>

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<div> <div style="WIDTH: 720px"> The difference between the tax provision at the statutory federal income tax rate on August 31, 2013 and the tax provision attributable to loss before income taxes is as follows: <table style="FONT-SIZE: 10pt; MARGIN-TOP: 0px" cellspacing="0" cellpadding="0" align="center"> <tr style="FONT-SIZE: 1pt"> <td width="212"> </td> <td width="16"> </td> <td width="131"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> For the period </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> May 11, 2011 </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> (date of inception) </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> through </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> August 31, 2013 </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ccecff" valign="top" width="212"> Statutory federal income taxes </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ccecff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ccecff" valign="top" width="131"> 34.0% </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212"> State taxes, net of federal benefits </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> 5.0% </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ccecff" valign="top" width="212"> Valuation allowance </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ccecff" valign="top" width="16">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px; BACKGROUND-COLOR: #ccecff" valign="top" width="131"> -39.0% </td> </tr> <tr> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="212"> Income tax rate </td> <td style="MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="16">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px; BACKGROUND-COLOR: #ffffff" valign="top" width="131"> -    </td> </tr> </table> </div> </div>

<div> <div style="WIDTH: 720px"> NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Accounting Basis The Company is currently a development stage enterprise reporting under the provisions of FASB ASC 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. Cash and Cash Equivalents Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased. Earnings (Loss) per Share The Company adopted FASB ASC 260, Earnings per Share. Basic earnings (loss) per share is calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There were no diluted or potentially diluted shares outstanding for all periods presented. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. Income Taxes The Company adopted FASB ASC 740, Income Taxes, at its inception. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered 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. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of May 31, 2013 or 2012, respectively. Advertising The Company will expense advertising as incurred. The advertising since inception has been $0.00. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Revenue and Cost Recognition The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. Related Parties Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships. Property The Company does not own any real estate or other properties. The Company's office is located 108 Flying Mist Isle, Foster City, CA 94404. Our contact number is 650-339-1077. The business office is located at the home of Ethelinda Corpuz, the CEO of the Company, at no charge to the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein. Recently Issued Accounting Pronouncements The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company. Below is a listing of the most recent accounting standards and their effect on the Company. From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In February 2013, the FASB issued ASU No. 2013-02, 'Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012. In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities." This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013. In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements. In December 2011, FASB issued Accounting Standards Update ("ASU") 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income. In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards ("IFRS") fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively. </div> </div>

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<div> <div style="WIDTH: 720px"> Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. </div> </div>

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GOING CONCERN Going Concern Text Block Net Income (Loss) Attributable to Parent Net Loss GENERAL ORGANIZATION AND BUSINESS [Abstract] GENERAL ORGANIZATION AND BUSINESS Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Advertising expense Advertising Expense INCOME TAXES [Abstract] INCOME TAXES Income Tax Disclosure [Text Block] Deferred Tax Assets, Net Deferred Tax Assets, Operating Loss Carryforwards, Domestic Operating loss carryforwards Operating Loss Carryforwards, Expiration Date Operating loss carry-forward expiration date Net deferred tax assets NOTE PAYABLE [Abstract] Debt Disclosure [Text Block] NOTE PAYABLE Debt Instrument, Face Amount Note payable, issued Debt Instrument, Interest Rate During Period Note payable, interest rate RELATED PARTY TRANSACTIONS [Abstract] RELATED PARTY TRANSACTIONS Related Party Transactions Disclosure [Text Block] STOCKHOLDERS' EQUITY [Abstract] STOCKHOLDERS' EQUITY Stockholders' Equity Note Disclosure [Text Block] SUBSEQUENT EVENTS [Abstract] Subsequent Events [Text Block] SUBSEQUENT EVENTS Common stock subscription receivable Award Type [Axis] Common Stock, Share Subscribed but Unissued, Subscriptions Receivable Founder [Member] Director [Member] Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table] Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Equity Award [Domain] Shareholders One [Member] Stock Issued During Period, Shares, New Issues Stock issued for cash, shares Stock Issued During Period, Value, New Issues Stock issued for cash Shareholders One [Member] Shareholders [Member] CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS AT END OF PERIOD INCREASE IN CASH AND CASH EQUIVALENTS Cash and Cash Equivalents, Period Increase (Decrease) Cash paid for Income taxes Income Taxes Paid Increase (Decrease) in Accounts Payable and Accrued Liabilities Increase (decrease) accounts payable and accrued liabilities Increase in accrued interest Increase (Decrease) in Interest Payable, Net Proceeds from issuance of note payable Increase (Decrease) in Notes Payable, Current Increase (Decrease) in Operating Capital [Abstract] Changes in Operating Assets and Liabilities: Interest Paid Cash paid for Interest expense Net cash provided by financing activities Net Cash Provided by (Used in) Financing Activities Net Cash Provided by (Used in) Financing Activities [Abstract] FINANCING ACTIVITIES Net cash used in operating activities Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Operating Activities [Abstract] OPERATING ACTIVITIES Proceeds from Issuance of Common Stock Increase in common stock issued for cash Statement of Cash Flows [Abstract] Supplemental Cash Flow Disclosures: Supplemental Cash Flow Information [Abstract] Weighted average number of shares used to calculate EPS during the period Basic and diluted weighted Average Common shares outstanding Basic And Diluted Weighted Average Common Shares Outstanding Earnings Per Share [Abstract] PER SHARE DATA: Earnings Per Share, Basic and Diluted Basic and diluted loss per common share General and Administrative Expense General and Administrative Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest Loss Before Income Taxes Statement of Operations [Abstract] Income Tax Expense (Benefit) Provision for Income Taxes Net Loss Operating Expenses Total Expenses Operating Expenses [Abstract] EXPENSES Professional Fees Professional Fees REVENUES Revenues Weighted Average Number of Shares Outstanding, Basic and Diluted Basic and diluted weighted average common shares outstanding SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract] SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Significant Accounting Policies [Text Block] Advertising Advertising Costs, Policy [Policy Text Block] Basis of Accounting, Policy [Policy Text Block] Accounting Basis Cash and Cash Equivalents, Policy [Policy Text Block] Cash and Cash Equivalents Dividends [Policy Text Block] The accounting policy related to dividends. Dividends EX-101.PRE 10 cik1525896-20130831_pre.xml XBRL PRESENTATION FILE XML 11 R17.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Narrative) (Details) (USD $)	3 Months Ended
INCOME TAXES (Narrative) (Details) (USD $)	Aug. 31, 2013
INCOME TAXES [Abstract]
Net deferred tax assets	$ 10,230
Operating loss carryforwards	$ 26,231
Operating loss carry-forward expiration date	May 31, 2033

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Statements of Operations (USD $)
3 Months Ended 28 Months Ended

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2013

Statement of Operations [Abstract]

REVENUES

EXPENSES

General and Administrative 1,809 334 10,045

Professional Fees 750 650 16,186

Total Expenses 2,559 984 26,231

Loss Before Income Taxes (2,559) (984) (26,231)

Provision for Income Taxes

Net Loss $ (2,559) $ (984) $ (26,231)

PER SHARE DATA:

Basic and diluted loss per common share

Basic and diluted weighted average common shares outstanding 9,650,000 9,350,000

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RELATED PARTY TRANSACTIONS
3 Months Ended

Aug. 31, 2013

RELATED PARTY TRANSACTIONS [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 5. RELATED PARTY TRANSACTIONS

As of August 31, 2013, the sole officer and sole director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

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INCOME TAXES (Schedule of Reconciliation of Income Tax Rate) (Details)
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Aug. 31, 2013

INCOME TAXES [Abstract]

Statutory federal tax rate 34.00%

State taxes (net of federal tax benefits) 5.00%

Valuation allowance (39.00%)

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GENERAL ORGANIZATION AND BUSINESS
3 Months Ended

Aug. 31, 2013

GENERAL ORGANIZATION AND BUSINESS [Abstract]

GENERAL ORGANIZATION AND BUSINESS

NOTE 1. GENERAL ORGANIZATION AND BUSINESS

ShopEye, Inc. (the "Company") is a development stage company, incorporated in the State of Florida on May 11, 2011 with the goal to provide retailers the ability to provide a consumer application with consolidated real-time in store product information. The Company plans to develop the application to provide product information, coupons, ratings, and opinions to enhance the shopping experience.

The Company's management has chosen May 31 for its fiscal year end.

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INCOME TAXES
3 Months Ended

Aug. 31, 2013

INCOME TAXES [Abstract]

INCOME TAXES

NOTE 3. INCOME TAXES

The Company provides for income taxes under ASC Topic 740 which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently.

ASC Topic 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company's opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset.

The Company utilizes the asset and liability method for financial reporting of income taxes. Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and the tax basis of assets and liabilities, and are measured by applying enacted rates and laws to taxable years in which such differences are expected to be recovered or settled. Any changes in tax rates or laws are recognized in the period when such changes are enacted.

As of August 31, 2013, the Company has $10,230 in gross deferred tax assets resulting from net operating loss carry-forwards. A valuation allowance has been recorded to fully offset these deferred tax assets because the Company's management believes future realization of the related income tax benefits is uncertain. Accordingly, the net provision for income taxes is zero for the period May 11, 2011 (inception) to August 31, 2013. As of August 31, 2013, the Company has federal net operating loss carry forwards of approximately $26,231 available to offset future taxable income through 2033. The difference between the tax provision at the statutory federal income tax rate on August 31, 2013 and the tax provision attributable to loss before income taxes is as follows:

For the period

May 11, 2011

(date of inception)

through

August 31, 2013

Statutory federal income taxes

34.0%

State taxes, net of federal benefits

5.0%

Valuation allowance

-39.0%

Income tax rate

-

The Company has not been required to file income tax returns since the date of inception.

As of August 31, 2013, the Company had estimated net loss carry forwards of approximately $26,231 which expires through its tax year ending 2033. Utilization of these net operating loss carry forwards may be limited in accordance with IRC Section 382 in the event of certain shifts in ownership.

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GOING CONCERN
3 Months Ended

Aug. 31, 2013

GOING CONCERN [Abstract]

GOING CONCERN

NOTE 6. GOING CONCERN

As of August 31, 2013, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

For the period May 11, 2011 (date of inception) through August 31, 2013 the Company has had a net loss of $26,231 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements.

As of August 31, 2013, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying unaudited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

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STOCKHOLDERS' EQUITY
3 Months Ended

Aug. 31, 2013

STOCKHOLDERS' EQUITY [Abstract]

STOCKHOLDERS' EQUITY

NOTE 4. STOCKHOLDERS' EQUITY

Preferred Stock

As of August 31, 2013, there are 20,000,000 Preferred Shares at $0.0001 par value authorized, none issued and outstanding.

Common Stock

On May 19, 2011, the Company issued 9,000,000 of its $0.0001 par value common stock for $8,100 cash and $900 in a stock subscription receivable to the founder of the Company. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act.

On May 1, 2012, the Company issued 350,000 of its $0.0001 par value common stock to shareholders for $3,500. The issuance of the shares were made pursuant to the Company's S1 registration statement.

On November 1, 2012, the Company issued 300,000 of its $0.0001 par value common stock to shareholders for $3,000. The issuance of the shares were made pursuant to the Company's S1 registration statement.

As of August 31, 2013, there are 9,650,000 common shares issued and outstanding.

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The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Balance Sheets (Parenthetical) (USD $)

Aug. 31, 2013

May 31, 2013

Balance Sheets [Abstract]

Preferred Stock, shares authorized 20,000,000 20,000,000

Preferred Stock, par value per share $ 0.0001 $ 0.0001

Preferred Stock, shares issued 0 0

Preferred Stock, shares outstanding 0 0

Common Stock, shares authorized 480,000,000 480,000,000

Common Stock, par value per share $ 0.0001 $ 0.0001

Common Stock, shares issued 9,650,000 9,650,000

Common Stock, shares outstanding 9,650,000 9,650,000

X

- Definition

Face amount or stated value per share of common stock.

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-Name Accounting Standards Codification

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policy)
3 Months Ended

Aug. 31, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]

Accounting Basis

Accounting Basis

The Company is currently a development stage enterprise reporting under the provisions of FASB ASC 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased.

Earnings (Loss) per Share

Earnings (Loss) per Share

The Company adopted FASB ASC 260, Earnings per Share. Basic earnings (loss) per share is calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There were no diluted or potentially diluted shares outstanding for all periods presented.

Dividends

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.

Income Taxes

Income Taxes

The Company adopted FASB ASC 740, Income Taxes, at its inception. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered 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. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of May 31, 2013 or 2012, respectively.

Advertising

Advertising

The Company will expense advertising as incurred. The advertising since inception has been $0.00.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Revenue and Cost Recognition

Revenue and Cost Recognition

The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.

Related Parties

Related Parties

Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.

Property

Property

The Company does not own any real estate or other properties. The Company's office is located 108 Flying Mist Isle, Foster City, CA 94404. Our contact number is 650-339-1077. The business office is located at the home of Ethelinda Corpuz, the CEO of the Company, at no charge to the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

Below is a listing of the most recent accounting standards and their effect on the Company.

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

In February 2013, the FASB issued ASU No. 2013-02, 'Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012.

In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities." This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013.

In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements.

In December 2011, FASB issued Accounting Standards Update ("ASU") 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented.

In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income.

In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards ("IFRS") fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively.

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Statements of Cash Flows (USD $)
3 Months Ended 28 Months Ended

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2013

OPERATING ACTIVITIES

Net Loss $ (2,559) $ (984) $ (26,231)

Changes in Operating Assets and Liabilities:

Increase (decrease) accounts payable and accrued liabilities (2,825) (2,850) 4,445

Net cash used in operating activities (5,384) (3,834) (21,786)

FINANCING ACTIVITIES

Proceeds from issuance of note payable 6,000 3,000 9,000

Increase in accrued interest 75 6 200

Increase in common stock issued for cash 0 0 15,500

Net cash provided by financing activities 6,075 3,006 24,700

INCREASE IN CASH AND CASH EQUIVALENTS 691 (828) 2,914

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 2,223 1,916 0

CASH AND CASH EQUIVALENTS AT END OF PERIOD 2,914 1,088 2,914

Supplemental Cash Flow Disclosures:

Cash paid for Interest expense

Cash paid for Income taxes

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Balance Sheets (USD $)

Aug. 31, 2013

May 31, 2013

CURRENT ASSETS

Cash and cash equivalents $ 2,914 $ 2,223

Total current assets 2,914 2,223

TOTAL ASSETS 2,914 2,223

CURRENT LIABILITIES

Accounts payable and Accrued liabilities 4,445 7,270

Accrued interest 200 125

Note payable 9,000 3,000

Total liabilities 13,645 10,395

STOCKHOLDERS' DEFICIT

Preferred Stock: 20,000,000 shares authorized, $0.0001 par value. 0 shares issued and outstanding.

Common Stock: 480,000,000 shares authorized, $0.0001 par value. 9,650,000 shares issued and outstanding at August 31, 2013 and May 31, 2013 965 965

Additional paid-in capital 14,535 14,535

Deficit accumulated during the development stage (26,231) (23,672)

Total Stockholders' Deficit (10,731) (8,172)

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NOTE PAYABLE
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Aug. 31, 2013

NOTE PAYABLE [Abstract]

NOTE PAYABLE

NOTE 8. NOTE PAYABLE

On August 14, 2012, the company issued a note payable in the amount of $3,000 to an unrelated party. On June 6, 2013 and August 27, 2013, the Company issued additional notes payable both in the amount of $3,000. These three notes accrue interest at 5% and are due on demand.

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GENERAL ORGANIZATION AND BUSINESS (Details) (USD $)
3 Months Ended 28 Months Ended

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Aug. 31, 2013

GENERAL ORGANIZATION AND BUSINESS [Abstract]

Advertising expense $ 0 $ 0

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Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

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CONCENTRATION OF RISKS
3 Months Ended

Aug. 31, 2013

CONCENTRATIONS OF RISKS [Abstract]

CONCENTRATIONS OF RISKS

NOTE 7. CONCENTRATION OF RISKS

Cash Balances

The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). Accounts at each institution are insured up to $250,000. The Company had no deposits in excess of insured amounts as of August 31, 2013.

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
3 Months Ended

Aug. 31, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

Accounting Basis

The Company is currently a development stage enterprise reporting under the provisions of FASB ASC 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.

Cash and Cash Equivalents

Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased.

Earnings (Loss) per Share

The Company adopted FASB ASC 260, Earnings per Share. Basic earnings (loss) per share is calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There were no diluted or potentially diluted shares outstanding for all periods presented.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.

Income Taxes

The Company adopted FASB ASC 740, Income Taxes, at its inception. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered 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. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of May 31, 2013 or 2012, respectively.

Advertising

The Company will expense advertising as incurred. The advertising since inception has been $0.00.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Revenue and Cost Recognition

The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.

Related Parties

Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.

Property

The Company does not own any real estate or other properties. The Company's office is located 108 Flying Mist Isle, Foster City, CA 94404. Our contact number is 650-339-1077. The business office is located at the home of Ethelinda Corpuz, the CEO of the Company, at no charge to the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.

Recently Issued Accounting Pronouncements

The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

Below is a listing of the most recent accounting standards and their effect on the Company.

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

In February 2013, the FASB issued ASU No. 2013-02, 'Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012.

In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities." This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013.

In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements.

In December 2011, FASB issued Accounting Standards Update ("ASU") 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented.

In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income.

In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards ("IFRS") fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively.

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STOCKHOLDERS' EQUITY (Details) (USD $)
1 Months Ended

Aug. 31, 2013

May 31, 2013

May 19, 2011

Founder [Member]

Nov. 01, 2012

Shareholders [Member]

May 01, 2012

Shareholders [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Preferred Stock, shares authorized 20,000,000 20,000,000

Preferred Stock, par value per share $ 0.0001 $ 0.0001

Preferred Stock, shares issued 0 0

Preferred Stock, shares outstanding 0 0

Stock issued for cash, shares 9,000,000 300,000 350,000

Stock issued for cash $ 8,100 $ 3,000 $ 3,500

Common Stock, shares issued 9,650,000 9,650,000

Common Stock, shares outstanding 9,650,000 9,650,000

Common Stock, par value per share $ 0.0001 $ 0.0001 $ 0.0001 $ 0.0001 $ 0.0001

Common stock subscription receivable $ 900

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INCOME TAXES (Schedule of Reconciliation of Income Tax Rate) (Tables)
3 Months Ended

Aug. 31, 2013

INCOME TAXES [Abstract]

Schedule of Income Tax Rate Reconciliation

The difference between the tax provision at the statutory federal income tax rate on August 31, 2013 and the tax provision attributable to loss before income taxes is as follows:

For the period

May 11, 2011

(date of inception)

through

August 31, 2013

Statutory federal income taxes

34.0%

State taxes, net of federal benefits

5.0%

Valuation allowance

-39.0%

Income tax rate

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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NOTE PAYABLE (Details) (USD $)
1 Months Ended

Aug. 27, 2013

Jun. 06, 2013

Aug. 14, 2012

NOTE PAYABLE [Abstract]

Note payable, interest rate 5.00% 5.00% 5.00%

Note payable, issued $ 3,000 $ 3,000 $ 3,000

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GOING CONCERN (Details) (USD $)
3 Months Ended 28 Months Ended

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2013

GOING CONCERN [Abstract]

Net Loss $ (2,559) $ (984) $ (26,231)

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Document and Entity Information
3 Months Ended

Aug. 31, 2013

Oct. 17, 2013

Document and Entity Information [Abstract]

Document Type 10-Q

Amendment Flag false

Document Period End Date Aug. 31, 2013

Entity Registrant Name ShopEye, Inc.

Entity Central Index Key 0001525896

Current Fiscal Year End Date --05-31

Document Fiscal Period Focus Q1

Document Fiscal Year Focus 2014

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 9,650,000

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CONCENTRATIONS OF RISKS (Details) (USD $)

Aug. 31, 2013

CONCENTRATIONS OF RISKS [Abstract]

Cash balance insured by FDIC per financial institution $ 250,000

X

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Statements of Operations (USD $)	3 Months Ended		28 Months Ended
Statements of Operations (USD $)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Statement of Operations [Abstract]
REVENUES
EXPENSES
General and Administrative	1,809	334	10,045
Professional Fees	750	650	16,186
Total Expenses	2,559	984	26,231
Loss Before Income Taxes	(2,559)	(984)	(26,231)
Provision for Income Taxes
Net Loss	$ (2,559)	$ (984)	$ (26,231)
PER SHARE DATA:
Basic and diluted loss per common share
Basic and diluted weighted average common shares outstanding	9,650,000	9,350,000

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Aug. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS As of August 31, 2013, the sole officer and sole director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

INCOME TAXES (Schedule of Reconciliation of Income Tax Rate) (Details)	28 Months Ended
	Aug. 31, 2013
INCOME TAXES [Abstract]
Statutory federal tax rate	34.00%
State taxes (net of federal tax benefits)	5.00%
Valuation allowance	(39.00%)
Income tax rate

GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
GENERAL ORGANIZATION AND BUSINESS	Aug. 31, 2013
GENERAL ORGANIZATION AND BUSINESS [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1. GENERAL ORGANIZATION AND BUSINESS ShopEye, Inc. (the "Company") is a development stage company, incorporated in the State of Florida on May 11, 2011 with the goal to provide retailers the ability to provide a consumer application with consolidated real-time in store product information. The Company plans to develop the application to provide product information, coupons, ratings, and opinions to enhance the shopping experience. The Company's management has chosen May 31 for its fiscal year end.

GOING CONCERN	3 Months Ended
GOING CONCERN	Aug. 31, 2013
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 6. GOING CONCERN As of August 31, 2013, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the period May 11, 2011 (date of inception) through August 31, 2013 the Company has had a net loss of $26,231 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements. As of August 31, 2013, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying unaudited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

STOCKHOLDERS' EQUITY	3 Months Ended
STOCKHOLDERS' EQUITY	Aug. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]
STOCKHOLDERS' EQUITY	NOTE 4. STOCKHOLDERS' EQUITY Preferred Stock As of August 31, 2013, there are 20,000,000 Preferred Shares at $0.0001 par value authorized, none issued and outstanding. Common Stock On May 19, 2011, the Company issued 9,000,000 of its $0.0001 par value common stock for $8,100 cash and $900 in a stock subscription receivable to the founder of the Company. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act. On May 1, 2012, the Company issued 350,000 of its $0.0001 par value common stock to shareholders for $3,500. The issuance of the shares were made pursuant to the Company's S1 registration statement. On November 1, 2012, the Company issued 300,000 of its $0.0001 par value common stock to shareholders for $3,000. The issuance of the shares were made pursuant to the Company's S1 registration statement. As of August 31, 2013, there are 9,650,000 common shares issued and outstanding.

Balance Sheets (Parenthetical) (USD $)	Aug. 31, 2013	May 31, 2013
Balance Sheets [Abstract]
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, par value per share	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, shares authorized	480,000,000	480,000,000
Common Stock, par value per share	$ 0.0001	$ 0.0001
Common Stock, shares issued	9,650,000	9,650,000
Common Stock, shares outstanding	9,650,000	9,650,000

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policy)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policy)	Aug. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
Accounting Basis	Accounting Basis The Company is currently a development stage enterprise reporting under the provisions of FASB ASC 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased.
Earnings (Loss) per Share	Earnings (Loss) per Share The Company adopted FASB ASC 260, Earnings per Share. Basic earnings (loss) per share is calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There were no diluted or potentially diluted shares outstanding for all periods presented.
Dividends	Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.
Income Taxes	Income Taxes The Company adopted FASB ASC 740, Income Taxes, at its inception. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered 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. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of May 31, 2013 or 2012, respectively.
Advertising	Advertising The Company will expense advertising as incurred. The advertising since inception has been $0.00.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Revenue and Cost Recognition	Revenue and Cost Recognition The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
Related Parties	Related Parties Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.
Property	Property The Company does not own any real estate or other properties. The Company's office is located 108 Flying Mist Isle, Foster City, CA 94404. Our contact number is 650-339-1077. The business office is located at the home of Ethelinda Corpuz, the CEO of the Company, at no charge to the Company. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company. Below is a listing of the most recent accounting standards and their effect on the Company. From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In February 2013, the FASB issued ASU No. 2013-02, 'Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This pronouncement was issued to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (i.e. inventory) instead of directly to income or expense in the same reporting period. This pronouncement is effective prospectively for reporting periods beginning after December 15, 2012. In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities." This pronouncement was issued to address implementation issues about the scope of Accounting Standards Update No. 2011-11 and to clarify the scope of the offsetting disclosures and address any unintended consequences. This pronouncement is effective for reporting periods beginning on or after January 1, 2013. In July 2012, the FASB amended guidance on the annual testing of indefinite-lived intangible assets for impairment. Under the amended guidance, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. This guidance will be effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company has determined that this new guidance will not have a material impact on its consolidated financial statements. In December 2011, FASB issued Accounting Standards Update ("ASU") 2011-11 which amends the guidance in ASC 210, Balance Sheet (ASC 210). The ASU requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The ASU is effective for annual periods beginning on or after January 1, 2013. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. In June 2011, the FASB issued Accounting Standards ASU 2011-05 to amend the guidance on the presentation of comprehensive income in ASC 220. ASU 2011-05 requires companies to present a single statement of comprehensive income or two separate but consecutive statements, a statement of operations and a statement of comprehensive income. ASU 2011-05 eliminates the alternative to present comprehensive income within the statement of equity. ASU 2011-05 does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The ASU should be applied retrospectively and is effective for annual periods beginning after December 15, 2011. In December 2011, the FASB issued ASU 2011-12, which deferred the changes in ASU 2011-05 that relate to the presentation of reclassifications out of accumulated other comprehensive income. In May 2011, the FASB issued ASU 2011-04, which amends the guidance on fair value measurement in ASC 820 to converge the fair value measurement and disclosure requirements under GAAP and International Financial Reporting Standards ("IFRS") fair value measurement and disclosure requirements. The amendments change the wording used to describe the requirements for measuring fair value, changes certain fair value measurement principles and enhances disclosure requirements. This guidance is effective for annual periods beginning after December 15, 2011, applied prospectively.

Statements of Cash Flows (USD $)	3 Months Ended		28 Months Ended
Statements of Cash Flows (USD $)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
OPERATING ACTIVITIES
Net Loss	$ (2,559)	$ (984)	$ (26,231)
Changes in Operating Assets and Liabilities:
Increase (decrease) accounts payable and accrued liabilities	(2,825)	(2,850)	4,445
Net cash used in operating activities	(5,384)	(3,834)	(21,786)
FINANCING ACTIVITIES
Proceeds from issuance of note payable	6,000	3,000	9,000
Increase in accrued interest	75	6	200
Increase in common stock issued for cash	0	0	15,500
Net cash provided by financing activities	6,075	3,006	24,700
INCREASE IN CASH AND CASH EQUIVALENTS	691	(828)	2,914
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	2,223	1,916	0
CASH AND CASH EQUIVALENTS AT END OF PERIOD	2,914	1,088	2,914
Supplemental Cash Flow Disclosures:
Cash paid for Interest expense
Cash paid for Income taxes

Balance Sheets (USD $)	Aug. 31, 2013	May 31, 2013
CURRENT ASSETS
Cash and cash equivalents	$ 2,914	$ 2,223
Total current assets	2,914	2,223
TOTAL ASSETS	2,914	2,223
CURRENT LIABILITIES
Accounts payable and Accrued liabilities	4,445	7,270
Accrued interest	200	125
Note payable	9,000	3,000
Total liabilities	13,645	10,395
STOCKHOLDERS' DEFICIT
Preferred Stock: 20,000,000 shares authorized, $0.0001 par value. 0 shares issued and outstanding.
Common Stock: 480,000,000 shares authorized, $0.0001 par value. 9,650,000 shares issued and outstanding at August 31, 2013 and May 31, 2013	965	965
Additional paid-in capital	14,535	14,535
Deficit accumulated during the development stage	(26,231)	(23,672)
Total Stockholders' Deficit	(10,731)	(8,172)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 2,914	$ 2,223

NOTE PAYABLE	3 Months Ended
NOTE PAYABLE	Aug. 31, 2013
NOTE PAYABLE [Abstract]
NOTE PAYABLE	NOTE 8. NOTE PAYABLE On August 14, 2012, the company issued a note payable in the amount of $3,000 to an unrelated party. On June 6, 2013 and August 27, 2013, the Company issued additional notes payable both in the amount of $3,000. These three notes accrue interest at 5% and are due on demand.

GENERAL ORGANIZATION AND BUSINESS (Details) (USD $)	3 Months Ended	28 Months Ended
GENERAL ORGANIZATION AND BUSINESS (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2013
GENERAL ORGANIZATION AND BUSINESS [Abstract]
Advertising expense	$ 0	$ 0

CONCENTRATION OF RISKS	3 Months Ended
CONCENTRATION OF RISKS	Aug. 31, 2013
CONCENTRATIONS OF RISKS [Abstract]
CONCENTRATIONS OF RISKS	NOTE 7. CONCENTRATION OF RISKS Cash Balances The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). Accounts at each institution are insured up to $250,000. The Company had no deposits in excess of insured amounts as of August 31, 2013.

STOCKHOLDERS' EQUITY (Details) (USD $)			1 Months Ended
STOCKHOLDERS' EQUITY (Details) (USD $)	Aug. 31, 2013	May 31, 2013	May 19, 2011 Founder [Member]	Nov. 01, 2012 Shareholders [Member]	May 01, 2012 Shareholders [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, par value per share	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Stock issued for cash, shares			9,000,000	300,000	350,000
Stock issued for cash			$ 8,100	$ 3,000	$ 3,500
Common Stock, shares issued	9,650,000	9,650,000
Common Stock, shares outstanding	9,650,000	9,650,000
Common Stock, par value per share	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock subscription receivable			$ 900

NOTE PAYABLE (Details) (USD $)	1 Months Ended
NOTE PAYABLE (Details) (USD $)	Aug. 27, 2013	Jun. 06, 2013	Aug. 14, 2012
NOTE PAYABLE [Abstract]
Note payable, interest rate	5.00%	5.00%	5.00%
Note payable, issued	$ 3,000	$ 3,000	$ 3,000

GOING CONCERN (Details) (USD $)	3 Months Ended		28 Months Ended
GOING CONCERN (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
GOING CONCERN [Abstract]
Net Loss	$ (2,559)	$ (984)	$ (26,231)

Document and Entity Information	3 Months Ended
Document and Entity Information	Aug. 31, 2013	Oct. 17, 2013
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Aug. 31, 2013
Entity Registrant Name	ShopEye, Inc.
Entity Central Index Key	0001525896
Current Fiscal Year End Date	--05-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2014
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,650,000

CONCENTRATIONS OF RISKS (Details) (USD $)	Aug. 31, 2013
CONCENTRATIONS OF RISKS [Abstract]
Cash balance insured by FDIC per financial institution	$ 250,000