BESPOKE 10-Q 1/31/14

0001469709-14-000074.txt : 20140317 0001469709-14-000074.hdr.sgml : 20140317 20140317122742 ACCESSION NUMBER: 0001469709-14-000074 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20140131 FILED AS OF DATE: 20140317 DATE AS OF CHANGE: 20140317 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BESPOKE TRICYCLES INC CENTRAL INDEX KEY: 0001557376 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55008 FILM NUMBER: 14696739 BUSINESS ADDRESS: STREET 1: 145-147 ST. JOHN STREET CITY: LONDON STATE: X0 ZIP: EC1V 4PW BUSINESS PHONE: 442030867401 MAIL ADDRESS: STREET 1: 145-147 ST. JOHN STREET CITY: LONDON STATE: X0 ZIP: EC1V 4PW 10-Q 1 bespoke10q_013114apg.htm BESPOKE 10-Q 01/31/14 BESPOKE 10-Q 1/31/14

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q


[X]	Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

	For the quarterly period ended January 31, 2014

[ ]	Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934

	For the transition period from __________ to__________

	Commission File Number: 333-183710

Bespoke Tricycles, Inc.

(Exact name of registrant as specified in its charter)


Nevada	TBA
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)
145-147 St. John Street London, United Kingdom
(Address of principal executive offices)
+44 203 086 7401
(Registrant’s telephone number)
_______________________________________________________
(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. [X] Yes [ ] 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.

[ ] Large accelerated filer Accelerated filer

[ ] Accelerated filer

[ ] Non-accelerated filer

(Do not check if a smaller reporting company)

[X] 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

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 8,340,000 as of March 5, 2014.


TABLE OF CONTENTS
		Page
PART I – FINANCIAL INFORMATION
Item 1:	Financial Statements	3
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3:	Quantitative and Qualitative Disclosures About Market Risk	7
Item 4:	Controls and Procedures	8
PART II – OTHER INFORMATION
Item 1:	Legal Proceedings	9
Item 1A:	Risk Factors	9
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	9
Item 3:	Defaults Upon Senior Securities	9
Item 4:	Mine Safety Disclosures	9
Item 5:	Other Information	9
Item 6:	Exhibits	9

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Our financial statements included in this Form 10-Q are as follows:


F-1	Consolidated Balance Sheets as of January 31, 2014 and October 31, 2013 (Unaudited);
F-2	Consolidated Statements of Operations for the Three Months Ended January 31, 2014 and 2013(Unaudited);
F-3	Consolidated Statements of Other Comprehensive Loss For the Three Months Ended January 31, 2014 and 2013(Unaudited);
F-4	Consolidated Statements of Cash Flows for the Three Months Ended January 31, 2014 and 2013(Unaudited);
F-5	Notes to Consolidated Financial Statements;

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended January 31, 2014 are not necessarily indicative of the results that can be expected for the full year.


Bespoke Tricycles Inc.
Consolidated Balance Sheets
As of January 31, 2014 and October 31, 2013 (Unaudited)

		January 31,		October 31,
ASSETS		2014		2013
Current Assets
Cash	$	3,983	$	15,948
Inventories		16,259		16,531

TOTAL ASSETS	$	20,242	$	32,479

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities
Current Liabilities
Accounts payable	$	18,570	$	21,145
Accrued expenses		3,783		-
Advances from director		21,730		-

Total Liabilities		44,083		21,145

Commitments and contingencies		-		-

Stockholders' Equity (Deficit)
Preferred stock, $0.001 par value, 10,000,000 shares authorized; 0 shares issued and outstanding as of January 31,2014 and October 31, 2013 , respectively		-		-
Common stock, $0.001 par value, 90,000,000 shares authorized; 8,340,000 and 8,340,000 shares issued and outstanding as of January 31, 2014 and October 31, 2013, respectively		8,340		8,340
Additional paid-in capital		58,660		58,660
Other comprehensive income		456		573
Accumulated deficit		(91,297)		(56,239)
Total Stockholders' Equity (Deficit)		(23,841)		11,334

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$	20,242	$	32,479

See accompanying notes to the unaudited consolidated financial statements

F-1


Bespoke Tricycles Inc.
Consolidated Statements of Operations
For the Three Months Ended January 31, 2014 and 2013 (Unaudited)

		Three Months Ended
		January 31,
		2014		2013 (Restated)

Revenues	$	5,253	$	2,449

Cost of Goods Sold		3,727		1,436

Gross Profit		1,526		1,013

Operating Expenses
General and administrative expenses		14,781		3,934
Professional Fees		21,771		10,049
Total Operating Expenses		36,552		13,983

Other Expenses
Exchange gain (loss)		(32)		-
Total Other Expenses		(32)		-

Loss before Provision for Income Taxes		(35,058)		(12,970)

Provision for Income Taxes		-		-

Net Loss	$	(35,058)	$	(12,970)

Net Loss per Share: Basic and Diluted	$	(0.00)	$	(0.00)

Weighted Average Number of Shares Outstanding: Basic and Diluted		8,340,000		7,641,318

See accompanying notes to the unaudited consolidated financial statements

F-2


Bespoke Tricycles Inc.
Consolidated Statements of Other Comprehensive Loss
For the Three Months Ended January 31, 2014 and 2013 (Unaudited)

		Three Months Ended
		January 31,
		2014		2013 (Restated)

Net Loss	$	(35,058)	$	(12,970)

Foreign Currency Translation
Change in cumulative translation adjustment		(117)		2,167
Income tax benefit (expense)		-		-

Total Other Comprehensive Loss	$	456	$	(1,170)

See accompanying notes to the unaudited consolidated financial statements

F-3


Bespoke Tricycles Inc.
Consolidated Statements of Cash Flows
For the Three Months Ended January 31, 2014 and 2013 (Unaudited)

		Three Months Ended
		January 31,
		2014		2013 (Restated)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(35,058)	$	(12,970)
Adjustments to reconcile net loss to net cash used in operating activities
(Increase) decrease in inventories		272		(4,152)
Increase (decrease) in accounts payable		(2,575)		1,321
Increase in accrued expenses		3,783		5,201
Net cash used in operating activities		(33,578)		(10,600)

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from director, net		21,730		3,114
Proceeds from sale of common stock		-		13,250
Net cash provided by financing activities		21,730		16,364

Effect of exchange rate changes on cash		(117)		2,167

Increase (decrease) in cash during the period		(11,965)		7,931

Cash at beginning of period		15,948		2,329

Cash at end of period	$	3,983	$	10,260

SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for taxes	$	-	$	-
Cash paid for interest	$	-	$	-

See accompanying notes to the unaudited consolidated financial statements

F-4

BESPOKE TRICYCLES INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

January 31, 2014

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Bespoke Tricycles Inc. was incorporated on August 8, 2011 in the State of Nevada for the purpose of designing, manufacturing, and selling vending tricycles for commercial customers. We operate through our wholly-owned subsidiary, Bespoke Tricycles, Ltd., a company organized under the Laws of England and Wales. On August 9, 2011 Bespoke Tricycles Inc. purchased all of the issued and outstanding shares of Bespoke Tricycles, Ltd. from our current officer and director, John Goodhew, in exchange for 5,000,000 shares of our common stock.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an October 31 fiscal year end.

Basis of Presentation-Unaudited Interim Financial Information

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim consolidated financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited consolidated interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended October 31, 2013, and notes thereto contained in the information filed as part of the Company’s Annual Report on Form 10-K filed with SEC on February 18, 2014.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated.

Fair Value of Financial Instruments

The Company's financial instruments consist of cash and cash equivalents, inventories, accounts payable, accrued expenses, and advances from the director. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.

Concentrations of Credit Risk

The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.

F-5

BESPOKE TRICYCLES INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

January 31, 2014

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles of the United States 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 revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates

Inventories

Inventories consist of tricycles and related parts, and are stated at lower of cost or market. Cost is determined on a weighted average method.

Revenue Recognition

The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of January 31, 2014, there have been no interest or penalties incurred on income taxes.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income 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 for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of January 31, 2014.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.

Stock-Based Compensation

The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees

F-6

BESPOKE TRICYCLES INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

January 31, 2014

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.

Foreign Currency Translation

The Company is based in England although it is incorporated in Nevada. The functional currency of the Company is British pounds and is translated to U.S. dollars using the exchange rate effective for the date reported for assets and liabilities and the average exchange rate for the period reported for revenues and expenses.

Other Comprehensive Income (Loss)

Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting stockholders’ equity that, under GAAP, are excluded from net income (loss), including foreign currency translation adjustments, gains and losses related to certain derivative contracts, and gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits that have not been recognized as components of net periodic benefit cost.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

NOTE 3 – RELATED PARTY TRANSACTIONS

During the three months ended January 31, 2014 and year ended October 31, 2013, an officer of the company paid for storage and other inventory items on behalf of the company and was reimbursed.

The CEO of the company advanced the company $21,730 on a short term basis.

NOTE 4 - CAPITAL STOCK

The Company was incorporated on August 9, 2011 in Nevada with authorized capital of 90,000,000 shares of $0.001 par value common stock and 10,000,000 shares of $0.001 par value preferred stock.

On August 9, 2011, the Company purchased all of the issued and outstanding shares of Bespoke Tricycles, Ltd. from our current officer and director, John Goodhew, in exchange for 5,000,000 shares of our common stock.

On September 2, 2011, the Company issued 2,500,000 shares of common stock to the founder for cash proceeds of $25,000.

There were no shares of common stock issued during the year ended October 31, 2012.

During the fiscal year October 31, 2013, 840,000 shares of common were issued for $42,000.

There were 8,340,000 shares of common stock issued and outstanding at January 31, 2014 and October 31, 2013.

There were no shares of preferred stock issued and outstanding at January 31, 2014 and October 31, 2013.

F-7

BESPOKE TRICYCLES INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

January 31, 2014

NOTE 5 –– COMMITMENTS AND CONTINGENCIES

The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement However; during the year ended October 31, 2013, value of the rent was accrued as the value of inventory storage became material to the financial statements. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

NOTE 6 - INCOME TAXES

For the three months ended January 31, 2014, the Company has incurred a net loss and, therefore, has no tax liability. The net deferred tax assets generated by the loss carry-forwards has been fully reserved. The cumulative net operating loss carry-forward is approximately $91,297 at January 31, 2014, and will expire beginning in the year 2032.

The provision for Federal income tax consists of the following for the three months ended January 31, 2014 and 2013:


	2014	2013 (Restated)
Federal income tax benefit attributable to:
Current operations	$ 11,920	$ 4,410
Less: valuation allowance	(11,920)	(4,410)
Net provision for Federal income taxes	$ 0	$ 0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows for the three months ended January 31, 2014 and fiscal year ended October 31, 2013:


	2014	2013
Deferred tax asset attributable to:
Net operating loss carryover	$ 31,041	$ 19,121
Valuation allowance	(31,041)	(19,121)
Net deferred tax asset	$ 0	$ 0

Due to the change in ownership provisions of the Tax Reform Act of 1986, the net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations

NOTE 7 – LIQUIDITY AND GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had limited revenues as of January 31, 2014. The Company currently has negative working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

F-8

BESPOKE TRICYCLES INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

January 31, 2014

NOTE 8 – RESTATEMENT

The Company has restated beginning balances for January 31, 2013, as well as the Balance Sheet, Statement of Operations, Statement of Other Comprehensive Loss and Statement of Cash flows for January 31, 2013 to correct errors in its accounting. The Company began recording transactions in Great Britain Pound beginning November 01, 2012 converting from recording currency in US dollar. This conversion required translation calculations that were incorrect. This error caused the company financial statements to be materially misstated for each quarter of fiscal year 2013. The company’s audited year end October 31, 2013 financial statements reflect the corrected translation for the year and are materially correct.

The balance sheet as of January 31, 2013, and the statements of operations, other comprehensive income (loss), and cash flows for the three months ended January 31, 2013, have been restated to correct the presentation of the currency translation into the US dollar. Note that the January 31, 2013 full balance sheet as restated is not shown in this Form 10-Q.

The following are the previous and corrected balances as of and for the three months ended January 31, 2013:


January 31, 2013 Financial Statements	Line Item	Corrected	Previously Stated

Balance Sheet	Total current assets	$ 30,646	$ 28,401
Balance Sheet	Total assets	$ 30,646	$ 28,401
Balance Sheet	Total liabilities	$ 28,261	$ 22,937
Balance Sheet	Accumulated deficit	$ (37,035)	$ (29,114)
Balance Sheet	Stockholders’ equity	$ 2,385	$ 5,464
Income Statement	Total revenues	$ 2,449	$ 953
Income Statement	Cost of goods sold	$ 1,436	$ 559
Income Statement	Total operating expenses	$ 13,983	$ 5,444
Income Statement	Loss from operations	$ (12,970)	$ (5,050)
Income Statement	Net Loss	$ (12,970)	$ (5,050)
Statement of Other Comprehensive Loss	Change in cumulative translation adjustment	$ 2,167	$ (2,675)
Statement of Cash Flows	Net cash used in operating activities	$ (10,600)	$ (4,040)
Statement of Cash Flows	Net cash provided by financing activities	$ 16,364	$ 14,497
Statement of Cash Flows	Effect of exchange rate changes on cash	$ 2,167	$ (2,675)
Statement of Cash Flows	Increase in Cash during the period	$ 7,931	$ 7,782
Statement of Cash Flows	Cash at end of the period	$ 10,260	$ 10,111

NOTE 9 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to January 31, 2014 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

F-9

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

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements.” These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse affect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements.

Company Overview

We were incorporated as Bespoke Tricycles Inc. on August 8, 2011 in the State of Nevada for the purpose of designing, manufacturing, and selling vending tricycles for commercial customers. We operate through our wholly-owned subsidiary, Bespoke Tricycles, Ltd., a company organized under the Laws of England and Wales. On August 10, 2011, we purchased all of the issued and outstanding shares of Bespoke Tricycles, Ltd. from our current officer and director, John Goodhew, in exchange for 5,000,000 shares of our common stock.

Our operating subsidiary has been manufacturing vending tricycles for the past 2 years. We have fabricated and sold 136 units to date. The majority of sales have been through third party e-commerce sites such as EBay, Gumtree and Amazon. Limited funding has restricted our supply levels to date.

We have acquired a patent in the United Kingdom for ‘a collapsible front loading vending tricycle’ Intellectual Property Office patent number GB1002964.3. Because of the unique design of our collapsible tricycles, we benefit from reduced packaging and shipping costs, enabling us to access a global market. We believe our ability to ship our products internationally with relative low cost is one of our competitive advantages.

Our overall aim is to manufacture a professional vending tricycle that is ideal for small start up businesses to trade from and for larger companies for marketing or promotional reasons. Our goal is to provide customers with quality tricycles that will help them turn a healthy profit in a time where other career paths are restricted and more people are looking to set up their own businesses.

Our Plan for the Next 12 Months

The following is a list of business goals and milestones we wish to accomplish within the next three years.

Secure necessary funds

Locate and lease suitable manufacturing/assembly facility

Purchase machinery, equipment and supplies tin increase production

Hire skilled employees to complete our team

Set up an online shop and open for business

Successfully penetrate targeted markets

Secure contracts to achieve projected sales goals

Establish a solid reputation as a manufacturing leader

Our first major milestones will be securing funds and upping the scale of our production. This is our primary focus. In three years, we hope to have established our brand and company both in the United Kingdom and Internationally.

Should we secure sufficient funding we intend to lease a suitable storage/workshop space in south London. Such a space is available from www.railwayarches.com or through Transport for London website which lease railway arches directly. The approximate cost of a suitable unit is between $8,000 and $10,000 per year. We expect to start leasing such a facility by mid-2014.

With regards to new machinery, we have identified the following machines that we believe would increase production capacity: an industrial MIG welder, spray paint compressor and booth and sheet metal bender (total approx cost is $1,600). We require these as soon as possible to complete the production of more tricycles and intend to purchase these as soon as funding is received. These machines are widely available and no particular manufacturer has been identified as yet. We plan to use approximately $30,000 for facility upgrades, materials and supplies to manufacture 80 tricycles, 20 of which will be a new larger 7 speed tricycle that is currently pending production due to funding restraints. These facility upgrades and inventory expenditures will be purchased immediately upon receipt of funding.

We currently subcontract certain elements of the manufacturing process. Depending on the level of proceeds received we would like to bring these processes in house. This would require hiring suitably skilled welders, spray painters, tooling experts and a metalsmith. We will use specialized engineering recruitment consultants to find such skilled individuals and will provide suitable training where necessary. We estimate a part-time individuals meeting our requirements will cost approximately $50,000 per annum and full time individuals would cost approximately $100,000. Should we raise sufficient funding we would start recruiting immediately. Alternatively we could continue to outsource elements of the manufacturing process until such a time those full time employees are financially viable. We would expect this to be within the next 12-24 months though organic growth should we not receive sufficient funding to recruit immediately. Required training will be funded through revenues or proceeds of securities sold and employees will be sent on formal training courses offered by suitable industry trainers. Should we not receive the required proceeds the company will continue to use current skilled suppliers to complete the production of the bikes.

We intend to hire new employees depending on our production and marketing needs as funds are available.

We intend to increase our online marketing and web presence immediately when funding is received. We intend to instruct a specialist search engine optimization and marketing expert to help penetrate new market opportunities in the US, UK and other countries. We estimate initially this will cost $2,500. Ultimately we aim to develop online global campaigns using Google adwords which allows you to target potential customers by topic, location and language. Google Adwords allows you to choose where your ad appears, on which specific websites and in which geographical areas (states, towns, or even neighborhoods), allowing for targeted marketing. Words which we will use for the search will include ‘tricycles’, ‘ice cream tricycles’, ‘concession carts’, ‘vending carts’, ‘hot dog carts’ and other similar concepts that are popular in different countries/languages. We also intend to have a formal advertising campaign in newspapers and magazines to promote our products. With regards to the international markets we hope to establish our brand in, we have had our website reviewed by a marketing strategist who has begun to develop some basic advertising campaigns in the USA, Italy, Germany, France and Holland. The size and length of this campaign will depend on funding received. We intend to begin the campaign in April/May 2014 with the aim of increasing spring/summer sales. A modest 3 month campaign would cost in the region of $10,000, but a more comprehensive/extensive campaigned could last up to six months/a year and would cost up to $30,000 including full page newspaper adverts, magazine advertising etc.

We aim to soften the seasonal sway in sales by developing additional ‘boxes’ that can be bought from our website that allow a range of pre established products to be sold from the tricycles. This flexibility will allow customers as well as Bespoke Tricycle Inc to stay atop trends or changes in desires from customers. We also aim to launch an eco-friendly marketing campaign which will illustrate some of the many uses available for our products. In addition to selling tricycles we also intend to provide potential customers with start up business ideas and guidance on how to start-up a small business. We aim to do this through information packs available when purchasing. We also intend to expand the business and offer add-ons for our products, such as specifically designed fridges, cooking surfaces or general storage boxes in addition to custom paint. We will only engage in these efforts as our revenues are able to absorb such costs, and therefore don’t expect to use any of the funds in the sale of our securities for these purposes. We hope that such activities will take place in the next 12 to 24 months.

With regards to the international markets we hope to establish our brand in, we have had our website reviewed by a marketing strategist who has begun to develop some basic advertising campaigns in the USA, Italy, Germany, France and Holland. We intend to focus on advertising in entrepreneurial and retail magazines both in the US and Europe within the next 12 months. We intend to continue selling tricycles to our main UK audience as well as develop a more US, European customer base and thereafter the ‘rest of the world’. One factor that might make take away our competitive advantage in such a global market will be shipping costs. We may therefore investigate outsourcing manufacturing of the tricycles while protecting our patent globally. Through design research and development we hope to increase our range and therefore target market by modifying the current design to facilitate modified tricycles to a wider market.

Our available funds combined with revenues will not fund our activities for the next twelve months. As of January 31, 2014, our current cash on hand is $3,983. Our current monthly burn rate is approximately $700 per month. Based on our current burn rate, we will run out of funds by June 2014 without additional capital and assuming revenues based on past performance during that period. If we fail to raise sufficient funds in this offering, investors may lose their entire cash investment.

Results of Operations for the three months ended January 31, 2014 and 2013

Revenues

Our total revenue reported for the three months ended January 31, 2014 was $5,253, an increase from $2,449 for the three months ended January 31, 2013. The increase in revenues for the three months ended January 31, 2014 from the prior period is a result of an increase in sales in the winter months of Vending Tricycles and the introduction of base built table legs and tops for seasonal revenue. We expect revenues to increase for the fiscal year ended October 31, 2014 as a result of increased sales resulting from improved marketing, increased production and higher quality production.

Cost of Goods Sold

Our cost of goods sold for the three months ended January 31, 2014 increased to $3,727 from the prior year period when cost of goods sold was $1,436. The increase in our cost of goods sold for the three months ended January 31, 2014 from the prior year period is attributable to an increase in the units produced and the introduction of a new product sold.

Gross Profit

Gross profit for the three months ended January 31, 2014 was $1,526, or approximately 29% of sales. Gross profit for the three months ended January 31, 2013 was $1,013, or approximately 41% of sales.

Operating Expenses

Operating expenses increased to $36,552 for the three months ended January 31, 2013 from $13,983 for the three months ended January 31, 2013. Our operating expenses for the three months ended January 31, 2014 consisted of professional fees in the amount of $21,771 and general and administrative expenses of $14,781. In comparison, our operating expenses for the three months ended January 31, 2013 consisted of professional fees in the amount of $10,049 and general and administrative expenses of $3,934.

We anticipate our operating expenses will increase as we undertake our plan of operations. The increase will be attributable to the continued development of our products and the professional fees associated with being a reporting company under the Securities Exchange Act of 1934.

Net Loss

Net loss for the three months ended January 31, 2014 was $35,058 compared to net loss of $12,970 for the three months ended January 31, 2013.

Liquidity and Capital Resources

As of January 31, 2014, we had total current assets of $20,242, consisting of cash and inventories. We had current liabilities of $44,083 as of January 31, 2014. Accordingly, we had a deficit working capital of $23,841 as of January 31, 2014.

Operating activities used $33,578 in cash for the three months ended January 31, 2014, as compared with $10,600 for the three months ended January 31, 2013. Our negative operating cash flow for the three months ended January 31, 2014 was mainly a result of our operating loss, a decrease in inventories and accounts payable offset by an increase in accrued expenses. Our negative operating cash flow for the three months ended January 31, 2013 was mainly a result of our operating loss, an increase in inventory, accounts payable and accrued expenses.

Financing activities for the three months ended January 31, 2014 generated $21,730 in cash, as compared with cash flows provided by financing activities of $16,364 for the three months ended January 31, 2013. Our positive cash flow for the three months ended January 31, 2014 was a result of proceeds from an advance from our Director.

As of January 31, 2014, we had $3,983 in cash. Until we are able to sustain our ongoing operations through sales revenue, we intend to fund operations through debt and/or equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital, or other cash requirements. We do not have any formal commitments or arrangements for the sales of stock or the advancement or loan of funds at this time. There can be no assurance that such additional financing will be available to us on acceptable terms, or at all.

Going Concern

We have limited revenues as of January 31, 2014. We currently have a deficit working capital, and have not completed our efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

Management anticipates that we will be dependent, for the near future, on additional investment capital to fund operating expenses. We intend to position the company so that we may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that we will be successful in this or any of our endeavors or become financially viable and continue as a going concern.

Critical Accounting Policies

In December 2001, the SEC requested that all registrants list their most “critical accounting polices” in the Management Discussion and Analysis. The SEC indicated that a “critical accounting policy” is one which is both important to the portrayal of a company’s financial condition and results, and requires management’s most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. We do not believe that any accounting policies currently fit this definition.

Recently Issued Accounting Pronouncements

We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial position or cash flow.

Off Balance Sheet Arrangements

As of January 31, 2014, there were no off balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of January 31, 2013. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of January 31, 2014, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of January 31, 2014, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

Remediation Plan to Address the Material Weaknesses in Internal Control over Financial Reporting

Our company plans to take steps to enhance and improve the design of our internal controls over financial reporting. During the period covered by this quarterly report on Form 10-Q, we have not been able to remediate the material weaknesses identified above. To remediate such weaknesses, we plan to implement the following changes during our fiscal year ending October 31, 2014: (i) appoint additional qualified personnel to address inadequate segregation of duties and ineffective risk management; and (ii) adopt sufficient written policies and procedures for accounting and financial reporting. The remediation efforts set out are largely dependent upon our securing additional financing to cover the costs of implementing the changes required. If we are unsuccessful in securing such funds, remediation efforts may be adversely affected in a material manner.

We are unable to remedy our controls related to the inadequate segregation of duties and ineffective risk management until we receive financing to hire additional employees.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the three months ended January 31, 2014 that have materially affected, or are reasonable likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A: Risk Factors

A smaller reporting company is not required to provide the information required by this Item.

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

None

Item 3. Defaults upon Senior Securities

None

Item 4. Mine Safety Disclosures

N/A

Item 5. Other Information

None

Item 6. Exhibits


Exhibit Number	Description of Exhibit
31.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101**	The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended January 31, 2013 formatted in Extensible Business Reporting Language (XBRL).
**Provided herewith

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.


	Bespoke Tricycles, Inc.
Date:	March 17, 2014
By:	/s/ John Goodhew
	John Goodhew
Title:	Chief Executive Officer, Chief Financial Officer, and Director

EX-31.1 2 ex31_1apg.htm EXHIBIT 31.1 Exhibit 31.1 Certification

Exhibit 31.1

CERTIFICATIONS

I, John Goodhew, certify that:


1.	I have reviewed this Quarterly Report on Form 10-Q of Bespoke Tricycles Inc. (the "registrant");
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 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 15d-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 my 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 my 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 my 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 and I have disclosed, based on my 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.


Dated: March 17, 2014	By:	/s/ John Goodhew
		John Goodhew
		Chief Executive Officer, Chief Financial Officer (Principal Executive and Financial Officer)

EX-31.2 3 ex31_2apg.htm EXHIBIT 31.2 Exhibit 31.2 Certification

Exhibit 31.2

CERTIFICATIONS

I, John Goodhew, certify that:


1.	I have reviewed this Quarterly Report on Form 10-Q of Bespoke Tricycles Inc. (the “registrant”);
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 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 15d-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 my 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 my 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 my 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 and I have disclosed, based on my 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.


Dated: March 17, 2014	By:	/s/ John Goodhew
		John Goodhew
		Chief Executive Officer, Chief Financial Officer (Principal Executive and Financial Officer)

EX-32.1 4 ex32_1apg.htm EXHIBIT 32.1 Exhibit 32.1 Certification

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q of Bespoke Tricycles Inc. (the “Company”) for the quarter ended January 31, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, John Goodhew, Chief Executive Officer and Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350, as adopted pursuant to §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 results of operations of the Company.


Dated: March 17, 2014	By:	/s/ John Goodhew
		John Goodhew
		Chief Executive Officer, Chief Financial Officer (Principal Executive and Financial Officer)

This certification has been furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

EX-101.INS 5 besp-20140131.xml XBRL INSTANCE FILE 0001557376 2013-11-01 2014-01-31 0001557376 2012-10-31 0001557376 2011-11-01 2012-10-31 0001557376 2012-11-01 2013-01-31 0001557376 2014-03-17 0001557376 2013-01-31 0001557376 2011-08-09 0001557376 2011-09-02 0001557376 2013-10-31 0001557376 2014-01-31 0001557376 2012-11-01 2013-10-31 0001557376 us-gaap:RestatementAdjustmentMember 2013-01-01 2013-03-31 0001557376 us-gaap:RestatementAdjustmentMember 2013-03-31 0001557376 us-gaap:ScenarioPreviouslyReportedMember 2013-01-01 2013-03-31 0001557376 us-gaap:ScenarioPreviouslyReportedMember 2013-03-31 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure BESPOKE TRICYCLES INC 0001557376 10-Q 2014-01-31 false --10-31 No No Yes Smaller Reporting Company Q1 2014

32479

20242

30646

28401

21145

18570

21145

44083

58660

-56239

-91297

-37035

-29114

11334

-23841

2385

5464

32479

20242

16531

16259

8340

0.001

10000000

90000000

8340000

2011-08-09

2032-01-01

0.34

10920

4410

10920

4410

573 456 8340000

Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated.

Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.

Concentrations of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States 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 revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.

Inventories Inventories consist of tricycles and related parts, and are stated at lower of cost or market. Cost is determined on a weighted average method.

Revenue Recognition The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.

Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Companys policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of January 31, 2014, there have been no interest or penalties incurred on income taxes.

Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Companys net income 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 for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of January 31, 2014.

Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.   The Company follows ASC Topic 505-50, formerly EITF 96-18, Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services, for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.

Foreign Currency Translation The Company is based in England although it is incorporated in Nevada. The functional currency of the Company is British pounds and is translated to U.S. dollars using the exchange rate effective for the date reported for assets and liabilities and the average exchange rate for the period reported for revenues and expenses.     Other Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting stockholders equity that, under GAAP, are excluded from net income (loss), including foreign currency translation adjustments, gains and losses related to certain derivative contracts, and gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits that have not been recognized as components of net periodic benefit cost.

Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial position or cash flow.

5000000 25000 2500000

NOTE 1 ORGANIZATION AND DESCRIPTION OF BUSINESS   Bespoke Tricycles Inc. was incorporated on August 8, 2011 in the State of Nevada for the purpose of designing, manufacturing, and selling vending tricycles for commercial customers. We operate through our wholly-owned subsidiary, Bespoke Tricycles, Ltd., a company organized under the Laws of England and Wales. On August 9, 2011 Bespoke Tricycles Inc. purchased all of the issued and outstanding shares of Bespoke Tricycles, Ltd. from our current officer and director, John Goodhew, in exchange for 5,000,000 shares of our common stock.

91297

NOTE 9 SUBSEQUENT EVENTS   In accordance with ASC 855-10, the Company has analyzed its operations subsequent to January 31, 2014 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

-35058

-12970

-5050

117

-2167

2167

-2675

456 -1170

Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (GAAP accounting). The Company has adopted an October 31 fiscal year end.

NOTE 7 LIQUIDITY AND GOING CONCERN   The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had limited revenues as of January 31, 2014. The Company currently has negative working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.   Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of managements efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

3783

21730

5253

2449

953

1526

1013

14781

3934

21771

10049

36552

13983

5444

-35058

-12970

8340000

7641318

-32

-32 0

272

-4152

-2575

1321

-33578

-10600

-4040

3783

5201

13250

21730

16364

14497

-117

2167

-2675

-11965

7931

7782

21730

3114

2329

10260

15948

3983

10260

10111

Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.     Basis of Presentation-Unaudited Interim Financial Information The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for the interim consolidated financial information, and with the rules and regulations of the United States Securities and Exchange Commission (SEC) to Form 10-Q and Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited consolidated interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented.  Unaudited interim results are not necessarily indicative of the results for the full fiscal year.  These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended October 31, 2013, and notes thereto contained in the information filed as part of the Companys Annual Report on Form 10-K filed with SEC on February 18, 2014.

Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents, inventories, accounts payable, accrued expenses, and advances from the director. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (GAAP accounting). The Company has adopted an October 31 fiscal year end.   Basis of Presentation-Unaudited Interim Financial Information The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for the interim consolidated financial information, and with the rules and regulations of the United States Securities and Exchange Commission (SEC) to Form 10-Q and Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited consolidated interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented.  Unaudited interim results are not necessarily indicative of the results for the full fiscal year.  These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended October 31, 2013, and notes thereto contained in the information filed as part of the Companys Annual Report on Form 10-K filed with SEC on February 18, 2014.   Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated.   Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents, inventories, accounts payable, accrued expenses, and advances from the director. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.   Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.   Concentrations of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.   Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States 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 revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates   Inventories Inventories consist of tricycles and related parts, and are stated at lower of cost or market. Cost is determined on a weighted average method.   Revenue Recognition The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.   Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Companys policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of January 31, 2014, there have been no interest or penalties incurred on income taxes.   Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Companys net income 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 for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of January 31, 2014.   Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.   Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.  The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.   The Company follows ASC Topic 505-50, formerly EITF 96-18, Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services, for stock options and warrants issued to consultants and other non-employees.  In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.   Foreign Currency Translation The Company is based in England although it is incorporated in Nevada. The functional currency of the Company is British pounds and is translated to U.S. dollars using the exchange rate effective for the date reported for assets and liabilities and the average exchange rate for the period reported for revenues and expenses.   Other Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting stockholders equity that, under GAAP, are excluded from net income (loss), including foreign currency translation adjustments, gains and losses related to certain derivative contracts, and gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits that have not been recognized as components of net periodic benefit cost.   Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial position or cash flow.

NOTE 3 RELATED PARTY TRANSACTIONS   During the three months ended January 31, 2014 and year ended October 31, 2013, an officer of the company paid for storage and other inventory items on behalf of the company and was reimbursed.   The CEO of the company advanced the company $21,730 on a short term basis.

NOTE 4 - CAPITAL STOCK   The Company was incorporated on August 9, 2011 in Nevada with authorized capital of 90,000,000 shares of $0.001 par value common stock and 10,000,000 shares of $0.001 par value preferred stock.   On August 9, 2011, the Company purchased all of the issued and outstanding shares of Bespoke Tricycles, Ltd. from our current officer and director, John Goodhew, in exchange for 5,000,000 shares of our common stock.   On September 2, 2011, the Company issued 2,500,000 shares of common stock to the founder for cash proceeds of $25,000.   There were no shares of common stock issued during the year ended October 31, 2012.   During the fiscal year October 31, 2013, 840,000 shares of common were issued for $42,000.   There were 8,340,000 shares of common stock issued and outstanding at January 31, 2014 and October 31, 2013.   There were no shares of preferred stock issued and outstanding at January 31, 2014 and October 31, 2013.

NOTE 5 - COMMITMENTS AND CONTINGENCIES   The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement However; during the year ended October 31, 2013, value of the rent was accrued as the value of inventory storage became material to the financial statements. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

840000 42000

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 6.5in; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom; width: 21%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 2014  </td> <td style="vertical-align: bottom; width: 21%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> 2013 (Restated)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Federal income tax benefit attributable to:</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Current operations</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	11,920 </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	4,410 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Less: valuation allowance</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(11,920)</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(4,410)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Net provision for Federal income taxes</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td></tr> </table>

<table cellspacing="0" cellpadding="0" align="center" style="width: 6.5in; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom; width: 23%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">2014</td> <td style="vertical-align: bottom; width: 23%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">2013</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Deferred tax asset attributable to:</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">   Net operating loss carryover</td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	31,041 </td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	19,121 </td></tr> <tr style="background-color: #CCFFCC"> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">   Valuation allowance</td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(31,041)</td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(19,121)</td></tr> <tr> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Net deferred tax asset</td> <td style="vertical-align: bottom; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td> <td style="vertical-align: bottom; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td></tr> </table>

NOTE 6 - INCOME TAXES   For the three months ended January 31, 2014, the Company has incurred a net loss and, therefore, has no tax liability. The net deferred tax assets generated by the loss carry-forwards has been fully reserved. The cumulative net operating loss carry-forward is approximately $91,297 at January 31, 2014, and will expire beginning in the year 2032.   The provision for Federal income tax consists of the following for the three months ended January 31, 2014 and 2013:   <table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 6.5in; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom; width: 21%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 2014  </td> <td style="vertical-align: bottom; width: 21%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> 2013 (Restated)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Federal income tax benefit attributable to:</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Current operations</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	11,920 </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	4,410 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Less: valuation allowance</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(11,920)</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(4,410)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Net provision for Federal income taxes</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td></tr> </table>     The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows for the three months ended January 31, 2014 and fiscal year ended October 31, 2013:   <table cellspacing="0" cellpadding="0" align="center" style="width: 6.5in; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom; width: 23%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">2014</td> <td style="vertical-align: bottom; width: 23%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">2013</td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Deferred tax asset attributable to:</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">   Net operating loss carryover</td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	31,041 </td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	19,121 </td></tr> <tr style="background-color: #CCFFCC"> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">   Valuation allowance</td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(31,041)</td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	(19,121)</td></tr> <tr> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Net deferred tax asset</td> <td style="vertical-align: bottom; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td> <td style="vertical-align: bottom; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	0 </td></tr> </table>     Due to the change in ownership provisions of the Tax Reform Act of 1986, the net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations

19121

31041

19121

31041

NOTE 8 - RESTATEMENT   The Company has restated beginning balances for January 31, 2013, as well as the Balance Sheet, Statement of Operations, Statement of Other Comprehensive Loss and Statement of Cash flows for January 31, 2013 to correct errors in its accounting. The Company began recording transactions in Great Britain Pound beginning November 01, 2012 converting from recording currency in US dollar. This conversion required translation calculations that were incorrect. This error caused the company financial statements to be materially misstated for each quarter of fiscal year 2013. The companys audited year end October 31, 2013 financial statements reflect the corrected translation for the year and are materially correct.   The balance sheet as of January 31, 2013, and the statements of operations, other comprehensive income (loss), and cash flows for the three months ended January 31, 2013, have been restated to correct the presentation of the currency translation into the US dollar. Note that the January 31, 2013 full balance sheet as restated is not shown in this Form 10-Q.   The following are the previous and corrected balances as of and for the three months ended January 31, 2013:   <table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 9in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="width: 25%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> January 31, 2013 Financial Statements</td> <td nowrap="nowrap" style="width: 43%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Line Item</td> <td nowrap="nowrap" style="width: 16%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Corrected</td> <td nowrap="nowrap" style="width: 16%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Previously Stated</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total current assets</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	30,646 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	28,401 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total assets</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	30,646 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	28,401 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total liabilities</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	28,261 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	22,937 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Accumulated deficit</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(37,035)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(29,114)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Stockholders equity</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,385 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	5,464 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total revenues</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,449 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	953 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Cost of goods sold</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	1,436 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	559 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total operating expenses</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	13,983 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	5,444 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Loss from operations</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(12,970)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(5,050)</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Net Loss</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(12,970)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(5,050)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Other Comprehensive Loss</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Change in cumulative translation adjustment</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,167 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(2,675)</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Net cash used in operating activities</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(10,600)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(4,040)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Net cash provided by financing activities</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	16,364 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	14,497 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Effect of exchange rate changes on cash</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,167 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(2,675)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Increase in Cash during the period</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	7,931 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	7,782 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Cash at end of the period</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	10,260 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	10,111 </td></tr> </table>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 9in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="width: 25%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> January 31, 2013 Financial Statements</td> <td nowrap="nowrap" style="width: 43%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Line Item</td> <td nowrap="nowrap" style="width: 16%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Corrected</td> <td nowrap="nowrap" style="width: 16%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Previously Stated</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total current assets</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	30,646 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	28,401 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total assets</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	30,646 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	28,401 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total liabilities</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	28,261 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	22,937 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Accumulated deficit</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(37,035)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(29,114)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Balance Sheet</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Stockholders equity</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,385 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	5,464 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total revenues</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,449 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	953 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Cost of goods sold</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	1,436 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	559 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Total operating expenses</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	13,983 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	5,444 </td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Loss from operations</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(12,970)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(5,050)</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Income Statement</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Net Loss</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(12,970)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(5,050)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Other Comprehensive Loss</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Change in cumulative translation adjustment</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,167 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(2,675)</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Net cash used in operating activities</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(10,600)</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(4,040)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Net cash provided by financing activities</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	16,364 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	14,497 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Effect of exchange rate changes on cash</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	2,167 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	(2,675)</td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Increase in Cash during the period</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	7,931 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	7,782 </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Statement of Cash Flows</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt">Cash at end of the period</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	10,260 </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">	$	10,111 </td></tr> </table>

30646

28401

28261

22937

3727

1436

559

-35058 -12970 -12970 -5050

0.00

EX-101.SCH 6 besp-20140131.xsd XBRL SCHEMA FILE 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Consolidated Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Consolidated Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Consolidated Statements of Operations link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Consolidated Statements of Other Comprehensive Income (Loss) link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Consolidated Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - NOTE 3 - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - NOTE 4 - CAPITAL STOCK link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - NOTE 5 - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - NOTE 6 - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - NOTE 7 - LIQUIDITY AND GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - NOTE 8 - RESTATEMENT link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - NOTE 9 - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - NOTE 6 - INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - NOTE 8 - RESTATEMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - NOTE 3 - RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - NOTE 4 - CAPITAL STOCK (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - NOTE 6 - INCOME TAXES - FEDERAL INCOME TAX (Details) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - NOTE 6 - INCOME TAXES - DEFERRED TAX ASSET (Details) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - NOTE 6 - INCOME TAXES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - NOTE 8 - RESTATEMENT - RESTATEMENT OF FINANCIALS (Details) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 besp-20140131_cal.xml XBRL CALCULATION FILE EX-101.DEF 8 besp-20140131_def.xml XBRL DEFINITION FILE EX-101.LAB 9 besp-20140131_lab.xml XBRL LABEL FILE Common Stock Equity Components [Axis] Additional Paid-In Capital Other Comprehensive Income (Loss) Accumulated Deficit Restatement Adjustment Adjustments for Error Corrections [Axis] Scenario Previously Reported Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Amendment Description Statement of Financial Position [Abstract] ASSETS Current Assets Cash Inventories TOTAL ASSETS LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Liabilities Current Liabilities Accounts payable Accrued expenses Advances from director Total Liabilities Commitments and contingencies Stockholders' Equity (Deficit) Preferred stock, $0.001 par value, 10,000,000 shares authorized; 0 shares issued and outstanding as of January 31, 2014 and October 31, 2013, respectively Common stock, $0.001 par value, 90,000,000 shares authorized; 8,340,000 and 8,340,000 shares issued and outstanding as of January 31, 2014 and October 31, 2013, respectively Additional paid-in capital Other comprehensive income (loss) Accumulated deficit Total Stockholders' Equity (Deficit) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Preferred Stock, Par Value Preferred Stock, Shares Authorized Preferred Stock, Issued and outstanding Common Stock, Par Value Common Stock, Shares Authorized Common Stock, Issued and outstanding Income Statement [Abstract] Revenues Cost of Goods Sold Gross Profit Operating Expenses: Selling, general and administrative expenses Professional fees Total operating expenses Other Expenses Exchange gain (loss) Total Other Expenses Loss before Provision for Income Taxes Provision for Income Taxes Net Loss Net Loss per Share: Basic and Diluted Weighted Average Number of Shares Outstanding: Basic and Diluted Foreign Currency Translation Change in cumulative translation adjustment Income tax benefit (expense) Total Other Comprehensive Loss Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net loss for the period Adjustments to reconcile net loss to net cash used in operating activities (Increase) decrease in inventories Increase (decrease) in accounts payable Increase in accrued expenses Net cash used in operating activities CASH FLOWS FROM FINANCING ACTIVITIES Advances from director, net Proceeds from sale of common stock Net cash provided by financing activities Effect of exchange rate changes on cash Increase (decrease) in cash during the year Cash at beginning of period Cash at end of period SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for taxes Cash paid for interest SUPPLEMENTAL NON-CASH INVESTING AND FINANCING INFORMATION: Common stock issued to acquire Bespoke Tricycles Ltd. Organization, Consolidation and Presentation of Financial Statements [Abstract] NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Accounting Policies [Abstract] NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Related Party Transactions [Abstract] NOTE 3 - RELATED PARTY TRANSACTIONS Equity [Abstract] NOTE 4 - CAPITAL STOCK Commitments and Contingencies Disclosure [Abstract] NOTE 5 - COMMITMENTS AND CONTINGENCIES Income Tax Disclosure [Abstract] NOTE 6 - INCOME TAXES Note 7 - Liquidity And Going Concern NOTE 7 - LIQUIDITY AND GOING CONCERN Note 8 - Restatement NOTE 8 - RESTATEMENT Subsequent Events [Abstract] NOTE 9 - SUBSEQUENT EVENTS Accounting Basis Basis of Presentation-Unaudited Interim Financial Information Principles of Consolidation Fair Value of Financial Instruments Cash and Cash Equivalents Concentrations of Credit Risk Use of Estimates Inventories Revenue Recognition Income Taxes Basic Income (Loss) Per Share Dividends Stock-Based Compensation Foreign Currency Translation Other Comprehensive Income (Loss) Recent Accounting Pronouncements Federal Income Tax Deferred Tax Asset Restatement of Financials Date of Incorporation Stock issued for Bespoke Tricycles Ltd., shares Fiscal Year End Compensation to affiliate Transportation costs Rent paid to officer Monthly rent payments related to lease with officer Stock issued for cash, shares Stock issued for cash, amount Stock issued for cash, price per share Stock issued to founder for cash, shares Stock issued to founder for cash, amount Common Stock Issued Federal income tax benefit attributable to: Current operations Less: valuation allowance Net provision for Federal income taxes Deferred tax asset attributable to: Net operating loss carryover Valuation allowance Net deferred tax asset Operating Loss Carryforwards Carryforward Beginning Expiration Date Effective Income Tax Rate Statement [Table] Statement [Line Items] BALANCE SHEET Total current assets Total assets Total liabilities Stockholders' equity INCOME STATEMENT Total revenues Cost of goods sold Total operating expenses Loss from operations STATEMENT OF OTHER COMPREHENSIVE LOSS Change in cumulative translation adjustment STATEMENT OF CASH FLOWS Increase in Cash during the period Basis of Presentation Dividends Document And Entity Information ForeignCurrencyPolicyDisclosureTextBlock LIQUIDITY AND GOING CONCERN Notes to Financial Statements Other Comprehensive Income (Loss) Other comprehensive loss Stock issued for cash, shares Stock issued for cash, amount Total Other Comprehensive Loss Stock issued for Bespoke Tricycles Ltd., shares Stock issued for Bespoke Tricycles Ltd., amount Liabilities, Current Liabilities and Equity Gross Profit Inventory, Policy [Policy Text Block] ForeignCurrencyPolicyDisclosureTextBlock OtherComprehensiveIncomeLossPolicyTextBlock Valuation Allowance, Deferred Tax Asset, Change in Amount Deferred Federal Income Tax Expense (Benefit) Deferred Tax Assets, Valuation Allowance Deferred Tax Assets, Net of Valuation Allowance NotesToFinancialStatementsAbstract SharesIssuedForBespokeTricyclesLtd.Shares SharesIssuedForBespokeTricyclesLtd.Amount EX-101.PRE 10 besp-20140131_pre.xml XBRL PRESENTATION FILE EXCEL 11 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0`IT0$VL+5-6Q#^O=WXB"$((9)X;M9L;<_[K,G>[+R]P:*N MHCE85VJ5$9:D)`*5:UFJ248^1B]QET3."R5%I15D9`F.#/J7%[W1TH"+PF[E M,E)X;QXH=7D!M7")-J#"S%C;6OAP:R?4B'PJ)D!YFG9HKI4'Y6/?U"#]WA., MQ:SRT?,B/%Z16*@$^H-\N=K0=V)E!FO=K"Y_(P9%P7"/AN$'"<8N$ MHX.$XPX)1Q<)QST2#I9B`<'BJ`R+I3(LGLJPF"K#XJH,BZTR++[*L!@KP^*L M'(NS_?R]MF2.=G//+"MR9_[Y6 M18\I%\*"?/]=J>*V?5@^@8B)G:13'&HX< M85?=WFQ?>*24FV+7^ZBRBXL:NI3\(V(T'4\4"_'L)MI<3_3_MCAQ(DN)T$C@\SS?BG-`Z^N!+I]H MJ?B]SCSBIX3A363X8<'%#U1?````__\#`%!+`P04``8`"````"$`1DRD=:GU8B\4&90C76Z$R[[>/#YDTW*L27?%5W M/HE1C,]$%4+W+*7/*]TJ/[&=-G'E:%VK0ARZ4G8J/ZE22TS3A71_8XCM3Z'W"K M`5(.RRRR<)1^^$0?PWH:PGW0]D_ATM)WOQ;V/X"``#_ M_P,`4$L#!!0`!@`(````(0!/$RA+)@,``/4(```/````>&PO=V]R:V)O;VLN M>&ULE)9=;Z)`%(;O-]G_0+C?\J&UM:DV%-&=;`4+8[O=F\E4QCHI@H%Q;?_] M'C"R1\6FO;(#SM-SWO,,>'WSMDRTOR(O9);V=.O,U#61SK)8IB\]?4J'/RYU MK5`\C7F2I:*GOXM"O^E__W:]R?+7YRQ[U0"0%CU]H=3JRC"*V4(L>7&6K40* M=^99ON0*EOF+4:QRP>-B(81:)H9MFAUCR66J;PE7^6<8V7PN9V*0S=9+D:HM M)!<)5U!^L9"K0N]?SV4B'K8=:7RU\OD2ZGY+="WAA?)BJ43M1QFH!]TW3K*_]%/)EH787`6\@?I4@_)_J4TNK M]G:),)@4\U(EU3LCZ39]F<$(R]0)=&;I6GXEX8^LIQ%RR;LV`E$*6-*.T/:SF@ MJ`6B0.YU*.=?H+@.2_>JZ2),MQ'39JXS(=2Y8Q$-W%^HAA887]=@F8V[SYD;C,>$CCV? M1E4B;N!3XH\P9T_:(VNK3#J,^$#R&'5^>Q'>C'6UCGRM-E^P.W(_)0,"*91# M&050`!3F8PX6UCHRMN)<0J(1A4C+;O!>K*EUY&FUMPM#O8V\^REL9=Y#&0.HC!E;4:G9T+XH&!-;3:O;S MY&G!_5A84%@P44T37HTSGLS@G5U^E-)7TS1VOUCZ_P```/__`P!0 M2P,$%``&``@````A`#R)62,*!```/@X``!@```!X;"]W;W)KYS-11+HGY^O#A3-\NM;61BOO)&YJ%8FF]FFP:M49'FU7YG_ M_/W\$)F&;),J2PI1\97YSJ7Y=?W;E^5)-"_RP'EK@$,E5^:A;>N%9SS$;I>G_$FDQY)7 M+9DTO$A:X)>'O)9GMS*]QZY,FI=C_9"*L@:+;5[D[7MG:AIENOB^KT23;`N( M^XUY27KV[@XN[,L\;804NW8&=A:!7L8\M^86.*V760X18-J-AN]6YB-;;%AD M6NMEEZ!_1"GWYL\^Y%7'+(-=<(*;(5X0>GW#$_!Q=;%U<]=!?YL MC(SODF/1_B5.WWB^/[10;A\BPL`6V?L3ERED%&QFCH].J2@``'X;98ZM`1E) MWKJ_ISQK#RO3#69^:+L,Y,:6R_8Y1TO32(^R%>5_)&*]%9DXO8D+]/TZFT6^ M[P51^$L7BXBZ`)^2-EDO&W$RH&O@GK).L`?9`IS/D1''$.NU4"%&-'E$EY49 MF@9$(:$^KVL_6EJOD-*TE\27$J8J-F<%5@+H!D0(?(KX<=+/)"A&$BP"HL5T M`KP'-$>[[Z7"GP\2A002=#\)BJ'0DQL']F!+;"3Q)A)?56QN*10T,+D?#<4K M$^(>TY?U0*-:@M$K%)`DZ*#=T0@UJNLP\ M-QB6E4P%GX%"L0:EI2(F"4$QWQGOVM5XHRS;;+Q:@8)'Y_Y,H5CK+&^(E3J+ M)%"EH<)Z9]U2*&CX$M,FA`L3]/9CB!=I>=,`8I+T>?/"2.O`S73=G;MCA`K= M7*6[385BC4HK5TP2HG)8&.I4TW5FV]->TS=_X/O: MP[%1!,R=1U=:C>&"NC M;!Q&]"QTCGAO?"\]N!=Y(PM:'B>T"H5S^'XHFMI3J'`T[J'.D_T*U'1YO%:% MPB%\/Q2JU1[3FSMFI*$>>W!]6W^+;U0%<^:3P%2X3\U^W$SI<%J=XEZCUXFF M[)5%%>E3DY]=COYP?*+Z(I*&WI(?YTM1W,K7I]X`C*:WTF'C@.SA2$-P8POU M^?IX4C;\J"\PW,ZC#4G"P&,N&\<.8=)VG7:S M)6_V?,.+0AJI..)6W(''?3@[?"8\.K@SU,['^/F`YZUA`7;O=;+G?R3-/J^D M4?`=6-HSW&@WM/^G@U;4W1YZ*UK8MW?_'N`[C"=$>S[`&PQ??NN? M````__\#`%!+`P04``8`"````"$`\:G.#W`"```K!@``&0```'AL+W=OKSY^6>VV>;"V$0^#0V@+7SG4+0BRO MA6(VT9UH8:?21C$'2[,EMC."E2%(-21+TPE13+8X.BS,)1ZZJB07=YKOE&A= M-#&B80[X;2T[^^:F^"5VBIFG77?%M>K`8B,;Z5Z#*4:*+QZVK39LTT#>+W3, M^)MW6)S9*\F-MKIR"=B1"'J>\YS,"3BMEJ6$#'S9D1%5@6_H8IUCLEJ&^OR6 M8F^/GI&M]?Z+D>4WV0HH-K3)-V"C]9.7/I3^%023L^C[T(#O!I6B8KO&_=#[ MKT)N:P?=SB$AG]>B?+T3ED-!P2;)`@;7#0#`+U+2GPPH"'L)_WM9NKK`HTF2 M3],1!3G:".ONI;?$B.^LT^I/%%$/U9MD!Y,1T!_V:3++\_%D-OVO"XE$(<$[ MYMAJ:?0>P:&!;]J.^2-(%^#L,QM!?=[/#&A\S(T/"J&@MM"-YU66TR5YAA+R M@^;V'0H"OAX34CR$_AO-B2`*C'HY.IKUO2.`V:L9'FGRH6'^D M&+#!ARYG\^("@W?/EN79\,NW43,+91W1='Q2V/7Q/IW3[-_^@`N2NYS+BT^Y M1B=<43,)7%?O@0T$'Y#!8;V&QADM9P$RD"8@KK=W;PM\G M_36_^@L``/__`P!02P,$%``&``@````A`"@"6X*V`@``#0<``!D```!X;"]W M;W)K&ULE)5=;YLP%(;O)^T_6+XO!A)H$H543:IN ME59IFO9Q[1@#5C%&MM.T_W['.*&$M%UWDV#[]P4B@MJ86A+HEI-:=YMTG6)`[#E$@J&NP=%OHC'JHH!.,W MBNTD;ZPWT;RF%OA-)5IS=)/L(W:2ZH==>\&4;,%B*VIAGSM3C"1;W)6-TG1; M0]Q/T92RHW]#SF.9D3<%HM+38K) M:MGEY[?@>S-X1J92^R]:Y-]$PR'94"97@*U2#TYZE[LIV$S.=M]V!?BN4F:@"`7R2%.QF0$/K4_>]% M;JL,3](@N0PG$A3,DF2:SB[_ MZ4(\41?@#;5TM=1JC^#0P#M-2]T1C!;@?(S,<_2QOA4JQ.A,KIU+AB\Q@B@, ME.=Q%2?ADCQ"3ME!LS[71*>*S5'A2@%X/2-$/F1\/>M'%"=V**X*CFWM)\#[ MA6WTWG-%,N\E)R20H2&)R]8$3M/[1&X3Z`8`T<#?0WK-=*!)>H).L7E/<<(( M)D/&]]F<.,.0@#XY43HNG-?,NK)&X3P>K6^&Z]-I]+)\@@5'].-83CS&FIPF M9.TU:8=U\1K7B>!ML/1_P)QX##8=@7F-S]=+,GP57U_SB?+MQ]].R77)-[RN M#6)JYUI+#('VLWW7NX[=01_-KZ$;=KV#]`O0C5I:\GNJ2]$85/,"+,/`-0[M M^YD?6-5V/6&K+/2A[K&"SPZ'BQ0&("Z4LL>!NZ;]AVSU%P``__\#`%!+`P04 M``8`"````"$``,<&M*<$``!>%```&0```'AL+W=O&\(!')3DJ-RFSG2&6DTFG/FF1`G004<8=JT M_WZVV4"QD]BT#TF#/Q9>RQMCO/GV7N3&&ZE81LNM:4^FID'*E!ZR\K0U?_X; M/RU-@]5)>4AR6I*M^4&8^6WW^V^;*ZU>V)F0V@"%DFW-M^6RO8WMN M6KM-$]"OC%S9X'^#G>GUCRH[_,A*`FG#./$1V%/ZPM'O!WX(3K9NSHZ;$?B[ M,@[DF+SF]3_T^B?)3N<:AML#1]S8^O`1$I9"HB`S<3RNE-(<.@"?1I'QTH!$ MDO?F^YH=ZO/6G,TGWF(ZLP$W]H35<<8E32-]934M_D/(;J50Q&E%X+L5L;V) MZWB+Y5=49JV*^ZD"@B.[`)UM?,!WUP5GXBP]VYM_P= MX]H;ZPV*(VT9'QGX[!F)".ZI.*)*V#&\6OBEHTZV.Q`/#EA@LG<*XS5T>K\( M.T,ZEGP2TQFTJ=OT4<=R8RT3W&%9GXEO$^+R68AKH=;YK# M<(\-/-IR]WQDX#;H<_#$S@5:(M02D9:(5820`'1U?`(^?PZ)_3[:/R+RQOYKBGYA0 MH$="1!0A15HB5EY&R``FMO$9<%C*0!I`'Y%5DX$=/4FW<*!N#K%9Y5U+Q`\O M(?B&"7F\;PY+OB5C/B(X]O;]L=B;/]AGL()3^^A;P<9UE/`L=.6'00LIK&J8J6*&`1?0PV"&#=%V+CR$@-9BIWP M6T@9B&H%URSM0[U*U")874T@8D]BI888!_1V&(=ZIK0Y+4X3WDU9(--.`;,[ M@F_W/.X%1H#;.;A)4)#J1`*2Y\Q(Z2O?JG%@\/JC_3;2L\/?E*7C@;V& MUW4X;O4-L+MS24[DKZ0Z924SED`851X?X0_JCII=F:V-,:]G6:?\^P MCT?@A7\Z`?A(:=W]X!?H=P9W_P,``/__`P!02P,$%``&``@````A``7IT%M\ M`@``VP4``!D```!X;"]W;W)K&ULC)39CMHP%(;O M*_4=+-]/G``9%A%&P&C:D5JIJKI<&^`($AJ;TNNES[G?PLOL MZO935X`OAN10\%WMONK]1Y!EY;#:*0;DXYKE;X]@!284,=$@]22A:S2`OT1) MWQF8$/[:_>]E[JJ,#N^C=!P/$Y23#5CW)#V2$K&S3JN?090<4`$R.$"&Z/YP MGD23-!W=3\;_I;#@J`OPD3N^F!N])]@T^$[;'&.\^81X7R8)*/>=W`5ABGTF@)3 MPAKJVA*A=WY0!HCM=_L97@Y\V2[V5SC;W22P_@!GJ^4E?.:FE(TE-12(C",_ M!B9,9U@XW78=OM$.IZI[K/`C"M@6<83B0FMW7/BFZS_+BU\```#__P,`4$L# M!!0`!@`(````(0!U;P[!7`(``%(%```9````>&PO=V]R:W-H965T'Q1-3F"L5(W&4VBF!)HA,YE4V;T^[?MPY02 MZWB3\UHWD-%7L/1Q^?[=XJ3-WE8`CB"AL1FMG&OGC%E1@>(VTBTT^*701G&' M2U,RVQK@>;=)U2R-XS%37#8T$.;F'H8N"BE@H\5!0>,"Q$#-'>9O*]G:"TV) M>W"*F_VA?1!:M8C8R5JZUPY*B1+SI[+1AN]J]/V2#+FXL+O%#5Y)8;35A8L0 MQT*BMYYG;,:0M%SD$AWXLA,#1497R7P]I&RYZ.KS0\+)7CT36^G31R/SS[(! M+#:VR3=@I_7>2Y]R_PHWLYO=VZX!7PS)H>"'VGW5IT\@R\IAMT=HR/N:YZ\; ML`(+BI@H'7F2T#4F@%>BI)\,+`A_Z>XGF;LJHX-Q-)K$@P3E9`?6;:5'4B(. MUFGU,XB2,RI`TC,$[V=(,HJ&Z6@RO8/"0D:=P0UW?+DP^D1P:#"F;;D?P62. M9.]L@/4)>?1>_V45/7K(RE,R.J$$MUMLSW&9#J8+=L2:BK-F'31X[35)KV"8 M39\2IG&=TMM%OD3V8A_9%]VGL@XOKL.D;X<9_$\8+\;*7"$T&&V0^L5F!(^0%U;(O3!SVV" M/>O?]D=JE7:GHO^`(]WR$IZY*65C20T%;HVC"&ULE%7;CILP$'VO MU'^P_+X82,A-(:O=1FE7:J6JZN79,0:LQ1C9SF7_OF,[(,S\?B\;M.7:"-7F.(EBC'C+5"':*L>_?J[N)A@92]N"-JKE.7[A!M\O/GZ8 M[Y1^-C7G%@%#:W)<6]O-"#&LYI*:2'6\A2^ETI):6.J*F$YS6O@@V9`TCD=$ M4M'BP##3MW"HLA2,+Q7;2-[:0*)Y0RWD;VK1F2.;9+?02:J?-]T=4[(#BK5H MA'WQI!A)-GNJ6J7IN@'?^V1(V9';+Z[HI6!:&57:".A(2/3:\Y1,"3`MYH4` M!Z[L2/,RQP_)['&$R6+NZ_-;\)TY>T:F5KO/6A1?1-_:%V7[BH:@O=SL"0\S4K7I;<,"@HT$1IYIB8:B`! MN"(IW,Z`@M"]O^]$8>L<#T91-HX'"<#1FAN[$HX2([8Q5LD_`90B"! M^X$DR:)AFHTG-["0D)$WN*26+N9:[1!L&M`T'75;,)D!\]%9R*/W^B^KX-&1 M/#B6'(\Q`A<&VK-=I-EP3K904W;`/`8,7'M,TB,(9-.G!&F8$^+"($!N-^C`.097?=G2 M*^6`F?C"3Y-T.NXSN]"%O7:NZWH]@%EXO\`NZ+7^J.B-:CA)83&T1@\ZW`2A(55G9^FM;(PP?ZQA@.;PYZ, M(P"72MGCPITU_2]@\1<``/__`P!02P,$%``&``@````A`)PT9R*4!@``<1X` M`!D```!X;"]W;W)K&ULE)G;CJ,X$(;O5]IW0-PG MP>84HDZ/FN..M"NM5GNXI@E)T(00`3T]\_9;Q@Y0)HWIFQSLC[+K=U$N\-.7 M'^5%^Y[735%=]SI9&[J67[/J4%Q/>_V?O^/55M>:-KT>TDMUS??ZS[S1OSS_ M^LO3>U5_:\YYWFI@X=KL]7/;WG:;39.=\S)MUM4MOT+/L:K+M(6_]6G3W.H\ M/707E9<--0QG4Z;%5><6=O42&]7Q6&1Y6&5O97YMN9$ZOZ0MS+\Y%[?F;JW, MEI@KT_K;VVV55>4-3+P6EZ+]V1G5M3+;?3U=JSI]O8#?/XB59G?;W9^)^;+( MZJJICNT:S&WX1*<^>QMO`Y:>GPX%>,!DU^K\N-=?R"ZAIKYY?NH$^K?(WYO1 M;ZTY5^])71Q^+ZXYJ`WKQ%;@M:J^,?3K@37!Q9O)U7&W`G_6VB$_IF^7]J_J M_;>\.)U;6&X;/&*.[0X_P[S)0%$PLZ8VLY15%Y@`?&IEP4(#%$E_=-_OQ:$] M[W736=NN81+`M=>\:>."F=2U[*UIJ_(_#A%ABANAPH@)LQ?]9+VU;QVNA\5H(,R^/U-[^[3Y M#J&1"<:?,@03P9U@<<#,AKR!KR9KB.2&^'[),+!D-+D3+$S!Y]YQ6+RQXX\C M\NX?@YE_]YGY]X9A7"HY,R5L#R/A%#$-C$13A%HF9F+.@)\C\:6ADGD&"0.W MR7)A&(R$D1L"N2&4&R*Y(>8-R"%'$B9YQ`Q+CQR".W>Y0PR&+#,6TY&6UN<, M?/:"VWA)`B41*HE(2<1*(IDCD$:0U99KQ."]#B'5^T^V4L#YG('Q>T;62$F$ M2B)2$C$GMEU.,@W'-^NK6,#V(($O=R?1@LZ>/),<09A^=*@UI2?\#[ M9_0+QQ9,:KG2"D1*"S&R\$"; M`0=F]`N1"=NAIAP\2A,Q,F%"22;=WPD"J$>(]5@>[S/R,!C+0QTY?#@C]*'F MUI+6+>#`G#YC$X28YC#U3N%(:2$>6X`YR.*,NZ$0'>RCR"%0<"\/G8Z6]Z[! ML-1?^L/'R(&216C)+THS!Y[%$-CN5A]>1R>7CU.9;'D;SW M"6>$.HYMRSL\`HCI;25]0P',.!^ID5@U3((`V[*&C($5@GE\0B%&2XG:F#P1 M-8VDYB:5S9KDS3=B4B((@@AB/7 M7:$@9N2.U$BL'"?!A&58'^1T*I7AR[)5=Q7>`B=O`03#I_G3BH!$G4"(YPP)LB," M1+B>*3T7AZ)_-I;8O-DJ?*ABK!@EP?WN=JB+<22Q^GEQ:H)#++G>].0L+ACQ M+G!2;P>HGQA4?N<<8L#V+"FU10B@)I4>"&/4_V`$=A;'W.!3)`8APQ)Q:9F66%.B M0-))?1O:XX`!P[IAEP&[[3!L*]`"NW2?)EN'K0/Z%?9(2K(8RTO2!AO6U8=$ M(G]\_]_C(W7UVH.(H4,B).5QVZM=KGJ(Q#X?TSAH>W>&_4L;'I(*QV/,>$S: MWIQ([]K6^^]=Q9LJ)!%!L#Z6F[CMA4HEFY6*]&$8R\L\(3',3;B(L()7$53& M`A\!W8A5UJK59B7"-/90C",@>WLRH3Y!0TW2V\J(]QB\QDKJ`9^)@29-G!4& M.Y[6-$+.99<)=(A9VP,^8WXT)`^4AQB6"B;:7M7\O,K6U0K>3!`6#?!TVM+$6:]?Y& MK9/1+(#LXS+M;K51K;OX`OWU)9E;G4ZGT4IEL40-R#[6E_`;U69]>\W!&Y#% M-Y;P]?O/R\1?E>%G$__K#)[_\_'DY$#)H(=&++Y_\ M]NS)BZ\^_?V[QR7P;8%'1?B01D2B6^0('?`(=#.&<24G(W&^%<,04V<%#H%V M">F>"AW@K3EF9;@.<8UW5T#Q*`->G]UW9!V$8J9H"><;8>0`]SAG'2Y*#7!# M\RI8>#B+@W+F8E;$'6!\6,:[BV/'M;U9`E4S"TK']MV0.&+N,QPK')"8**3G M^)20$NWN4>K8=8_Z@DL^4>@>11U,2TTRI",GD!:+=FD$?IF7Z0RN=FRS=Q=U M."O3>H<],9&R;,UM`?H6G'X#0[TJ=?L>FT1.[P:3?$45*&'=`X M+&(_D%,(48SVN2J#[W$W0_0[^`''*]U]EQ+'W:<7@CLT<$1:!(B>F8D27UXG MW(G?P9Q-,#%5!DJZ4ZDC&O]=V684ZK;E\*YLM[UMV,3*DF?W1+%>A?L/EN@= M/(OW"63%\A;UKD*_J]#>6U^A5^7RQ=?E12F&*JT;$MMKF\X[6MEX3RAC`S5G MY*8TO;>$#6C\S21 M0*:D`XD2+N&\:(9+:6L\]/[*GC8;^AQB*X?$:H^/[?"Z'LZ.&SD9(U5@SK09 MHW5-X*S,UJ^D1$&WUV%6TT*=F5O-B&:*HL,M5UF;V)S+P>2Y:C"86Q,Z&P3] M$%BY"<=^S1K..YB1L;:[]5'F%N.%BW21#/&8I#[2>B_[J&:+T5';:S76 M&A[R<=+V)G!4ALZ%8JNU'N_*J8E+\@58IA M_#]31>\G<`6Q/M8>\.%V6&"D,Z7M<:%"#E4H":G?%]`XF-H!T0)7O#`-005W MU.:_((?ZO\TY2\.D-9PDU0$-D*"P'ZE0$+(/994FRE)")J(*X M,K%BC\@A84-=`YMZ;_=0"*%NJDE:!@SN9/RY[VD&C0+=Y!3SS:ED^=YK<^"? M[GQL,H-2;ATV#4UF_US$O#U8[*IVO5F>[;U%1?3$HLVJ9UD!S`I;02M-^]<4 MX9Q;K:U82QJO-3+AP(O+&L-@WA`E<)&$]!_8_ZCPF?W@H3?4(3^`VHK@^X4F M!F$#47W)-AY(%T@[.(+&R0[:8-*DK&G3UDE;+=NL+[C3S?F>,+:6["S^/J>Q M\^;,9>?DXD4:.[6P8VL[MM+4X-F3*0I#D^P@8QQCOI05/V;QT7UP]`Y\-I@Q M)4TPP:&PO=V]R:W-H965T&ULE%==CZLV$'VO MU/^`>-\0\Q6(DEQ=6&U[I5:JJGX\$W`2M(`19C>[_[YCCQ.P2;/D90D[A^/C MF?&QO?GV45?6.^UXR9JM319+VZ)-SHJR.6[MO_]Z>8ILB_=94V05:^C6_J3< M_K;[^:?-F76O_$1I;P%#P[?VJ>_;M>/P_$3KC"]82QN('%A79SV\=D>'MQW- M"OE173GN:-CV2=+3*>M#/3V7++VQU/H>N MSKK7M_8I9W4+%/NR*OM/26I;=;[^<6Q8E^TKF/<'\;/\PBU?)O1UF7>,LT._ M`#H'A4[G'#NQ`TR[35'"#$3:K8X>MO9WLDY);#N[C4S0/R4]\]%OBY_8^9>N M+'XK&PK9ACJ)"NP9>Q70'X7X%WSL3+Y^D17XH[,*>LC>JOY/=OZ5EL=3#^4. M8$9B8NOB\YGR'#(*-`LW$$PYJT``_+7J4K0&9"3[D,]S6?2GK>V%BV"U]`C` MK3WE_4LI*&TK?^,]J_]%$%%42.(J$G@J$D(641#X8;2:S^(I%GA>6(#PO@0' MIR.S\YSUV6[3L;,%+0>">9N)!B9K(+R=#LB#P'X78/D)S)1##=]W;KQQWB'M MN8(D-R`Z(ITBO.45XH"LJS:8U7QM`@Q%L:VK-H]<::7\!"'^"!+HB/0>0I,& MX\R7)L!;&[@'::X^<(*02.;4BR-/#Z?C,`EB/[K&-54PM?FJ!-A090R;("24 MJDCH!D:Q4ST>C!*NR8+6GB]+@`U9_G6V6$>$H"QWZ?I&,M-QW'/]U2!;DQ4^ M(DN`C?8RFB=!".3D6F8#D=Y#:-)6CT@38"-CH9$QA*A"1F!;>CP=QUU"_$&X M)DMLAK/-0H`-62M]V`0A*,M;3;H>P[YLOT&QIBA^1)$`&XJ&A82MA1#56F0U MG7KL6_Y0!B4- M,69",%ERN*UM!K4"$F&YLWM*HO5EZ)LNKS#WUN%=B"[/,'IQ;!!;]1?[Y-3Q M39-*"&+,Y*C,W0[JTH3[CC(W4QIZME94T_8)8K#?(L\L>OK_<5V@\.&1P"]R MAJZM"3.-7QS88`6CL"`*0Z,=TSL`7=I#WD_0MS5I@T.JA7#Q=G$J\@/#@%-% M@=4.5D/&=5D/^3Z9&K]OC)LH#&;L*29N;'APJB."T/4&^]'%/>3^9&K_OC%T MHC!*G.M%YEI.-00AGC=TA*[-V`?$6O#`A[]HN>F&,#I9J;HB!D]FMPX;<&D1 M/:F.;C=.&W@EP4-WFQWI[UEW+!MN5?0`*I<+82<=7DCPI6>M/&3O60\7"?GS M!!='"B?PY0+`!\;ZRXNX\EROHKO_````__\#`%!+`P04``8`"````"$`M#QQ MYO0"``"5"0``&````'AL+W=O"!>451'R;!=9I$I82JMMA/[\?KR;(DM(7*6X8!6)T!L1Z'[Y M^=-BS_BSR`F1%BA4(D*YE/7<<422DQ(+F]6D@I6,\1)+N.5;1]20D,IKGK[%1"104)"Q M1Z%22E@!!N"O55(U&5`0_*JO>YK*/$+^V`XGKN\!;FV(D(]422(KV0G)RG\& M\@Y21F1T$('K0<3S[&D8!N/I9+B*?U"!ZU$%!`=:"`[!<&V"[6`43J8#$G%, M472-8RSQ'I7\YOKK<\CSYB&<%=SR/ M.YX-8H9E]OZPW$;B7J3E7[U1G&V6_357<,?_I./?(,;_U`]4!FUB?9.`DU?] M&QCXTS[0:!CSYF0UNWZ-M^0'YEM:":L@&<2XMCK`N#E7S8UDM=[=-TS">:B_ MYO#Z0V#K=VV`,\;D\4:=W,T+U?(_````__\#`%!+`P04``8`"````"$`Y=I% MNC(@``"$9@``%````'AL+W-H87)E9%-T&UL[%W;;AM'FKY?8-^A M('AA&Z!D4411??[MU,>UOO]Q261[$\V"1Q.&W6_=AMO7GU__Z+Z^R+%=X-LZ^ MW;K)\]4W+UYDLYMP&60[R2J,<>4J29=!CK^FUR^R51H&\^PF#//EXL7>[N[1 MBV40Q5MJEA1Q_NW6\7Y[2Q5Q]+O>_I[NYN^_#P>/_XR+U4'F=Z MO_*I:.]N_[#QB?,PC1**8JY.@]Q[N`-AS45@_45P[:[R]"I89-XSW2)-<1C5 MC[(9#O1S&*0;UW^ZO0WR]MONR@.*7+0C4#^%B\7V^SBYB]4D##+H[EP-LJP( MTS^[CST=)NY/]95^3!9%G`?I/6A;-#Q>WOLT4^-PE:0Y;$=-\B`O,F6.Y>_Y MG60Y7EPF8D">S]RTUN0G2 M,%.C(A>C!J4N%:5:&$D86?=A@Q[%3W_P9.`^+H)L?KC)`+M)G"6+:([3S]6; M8!'$LQ!$PV]DZMG%Y%0]>>X2/)KEI4'ONQ>M6G6R#$MX5X/LQOUM$-^&<9ZD MD2^@Z6C:.5.=R:0WG;B/V8W.HN`R6D1YP^.=F7B[3*V"^^!RX9D`KJ<%CAU^ M@`/-_.T[\UNR(U-7:;)4\R@-9Z#3)62:Y+"?!\B@0D0YS3,3ASJ#LX0>P.LW MT"QJ,9AK&(CF2")3'DO`JB^784JUFPBB!W5QE&^0U8,H.#2,,;*!5XH2*$]V6HGBV2 M+/,D"!TLEL5"S&^NI>RNJ17LRQ1#6\[9H/-F<#:8#A#3.L-3-9F.NM]_-SH[ M[8TG4*X?+@;3GZ%Z?Q MQYW2!C[[A`0QSS+]=L^2\SZ[8^EI.;12QZ+'8]681I0D3?Z]CI8 M\WS[0"MRN>8#$AJ'<.J%[U*["5`LQ/TV2>:9FL#/N8Q\F\),U'F:7$6Y>\W0 MCVC?,R[[&_>6"6`(G&M+P;_BL`MQ5<%\&<6"`>F<-OI[;AIF!.9X[BKTJ=>6 M"+A-+H**38%#>P%+HTMB[\/L)H#_5]=`Y!O<@M[IX77.R*C+$+`\)+]N(U*N M\%>@4_$XT^"#?X;'WSD,<\4]7/KM[PI\T/CF&R"'+)H)KT^C10$LX3[T4QA= MWQ!C=)#[!#C\L%@R>D`7C!74(-(CUEMS3J5&:BT7'PS3J?E@PY%G/,]&;]4' M)Z/KV&#(V;V:(FG(X)O!5_<\72U"1@+MOZE83#+,_2J8_U)D$O7=1PTM>?`! MTHOA\W/US&B2YX/K>K!^HB;)/,"4+I"7ZB^2NXVFW^U,OE/]L]%/$]4?C]ZI MT7EOW)D.AF]5ISL=_"A1Q#T*56%!-:36@>U4"20J[FV=DA>9RA/@!$"@&;"] MBNWS^)5_GI'*(H.:@+&5G2$&1+>-$.\9F(E,-PN?JWFH_\1'H\V8TCZ@GMD' MGO.)X#-8L7Q,W_L@;B17OO@D+OO[@V%GV'V8_W6EPS1\WV:9]*ZN@`*Y?&@]'?QEJ+37 M@XD2/37E`49^ZX(11LZ+E/Z6&G:/1-4EM4NU"7*8TW44Q[P3FS>KHKT5"?/F MFR87Y^=GO7>](=./4C`H"_1'XW>PB='0BSNR+L&A-H4FS[M^2Q3G(0"S)ZCA M:-I3;;6M1N.WG>'@WV4[06^GO4EW/#CG]FK45V\N)H-A;^(E1J/T.HBC7\5K MM53E$A@J7&R M#&)>O0J6T>+>+,,?7LC*^6N@6+ARI!TL8;7I+:B(PBTR!O.@P&5'DE@@BTU`%Q<"8U3]$#WML>E.:9I@*(D8A($<&D68[ MJ+(8MXA@+%#4TF[\+$"WT.+;56D ML'CZ38U;ZF_)#>Q@,N; M\*Y%294NB#P]=%-A;"AKUMS@3JE:M0JG*/T>C')R\>Y=9_PS[6\R>#L<('/J M#*>(D-W1Q5""Y?GH#-E4SS-+4XR@H,]1<&'N_P!^KMU-:.5AL"EX23Q``2)> M(JSB!\2PM`!TO>03Y+@):MQ3I*AC'/^Z@C^=12O:F`'*T'S<'JZ(T8R&7\01 M_R:*+NNAS@@=#=2SWW_[G[>=SOGOO_UO;8_G.Y\^UNF"\(&"$EDQB%55+T`4 MD9HC73F*WW/#\JJ@+$?F`>J^:OLB#@KDX:!H0-\9+6NNZX'J-$DR80N\R6S2 M*0R,)U+5>PNRF^:N%7C$TU!6%.,DAX<>=K/D87ZD= M%SN3'654Y'GI&BW=@']5T;$Z1%2U&+2'%(Y31FE!3=4GNV:U!,&L%."ZFDY" M>`C!BG)_F6Q!S$MX'T9!JN^DUX7V/B<Q?HDRV_8,\T$$Y&;%'O:3^H75@ M=E.3[;_NJ$\?.Z(/$,<"WA6DW4-@"FQFA%H4Q$"+55LJ526!%`M*DU8XZ1E;].CZJI(D0+?8$_4#!<$:*2T MRE*0%W`Q9,G4-9P]9CMI@;OILZ!*(HGV8L'8+/")%!E%86R)M%N&%6+/(JA[#'T`"N,A">OO(!]BZ@ M!WD:U(@<[)8,Y1$"ZPS*`L/>L-=5`2;4W)'A,,)W(Q.SFZ180&K02+37>'CP M[)'%!(>3RV;?WW_[[TQU8M1S%]!N-D^(QZT)?&^>E9/`1.1: M>`FQ0X1M#8`./'=]7@43'+);&C=X\LII%5)[J69ERZ&15=:62+=Q2Z6U6_[1 M&430F@W09T=-"+V`$=CW$V6A:3%>EBMR"4G9FJ7=+'S)7K!E]9H1U$D-5D@) M/T1H-L-,R`V05V!1_!,B1A)#)@H$7R->XCBXCQZ92%,+`EF/(I(G:D'65E]N ME0),HYT#=Z/O*&)X?E#$9>\BD#0'=D#)H=3\-2IKKM+5/,F^*''Y`QLKAJGN MC;`%!>Q*#&\YL>ZS1"I7+*5(!+"6I27(OHUX5KB*--\&3D'G*+S,55;%I0H9 MBYT%-0[1(Z9AJ)"5LZ$.4N3XX"=\CJL.GFK"]&;0$W!.U)G&B""#^M(XRMZ[ MYYQ63@$$P$+P#Q(MB%_V@5^Y#.+W(!Z*#:BA@AT(,_3$6<%X1[/"B(*`&VO)]&41'1+NP[DC]-@T'=Q?-(%HAB>Z MB58:!="%P"YP5CQ#G!DC`K.&ABXB6`#G!SMG80HBQ$&R@N'*6,OZYI>P=-2J MN2&2$[N.Z!=#%I:1%,[X$50HR,X4[+1E#(GLGY-,<[Y[`=V%C'H(N;2ES&2U M%0ZFB&`1<.-R?MY<.8]*UWE$<`01!94Q0>RR^8/!!#PV_H\L2^K_RQ!=:#^ZFL81L,DL0?RF8KDGF.)XUG>PE(S;?H5( M2E'>H?&*_1>`?4`MH/%:FDWPI40``-=8DS^SZH02`L,^_!CZL-)(+ZN=E!D+ M%BPD9@52:G:.6`B%,/AX@&-=PU=KI`OC0NXL>2*7DSQ2`MLM.`"4+WZU,'4< M[4/18>+R5]$',BDM629*0#43UE&8#MU,8:$WX&_I#75_VH@*U2\"?'-,^C`K M3[`K1-RCEF'G4N>`B:";4$8OH@P>Z"29:^AC@(>$WR23O1]4).AD2+F8KNB/ MM7;X>"UYN!P8P&?N:H$KT&O:"4`AV^ALFVQR"*"AIG=K+-3V0=E1./D=\WP2 M6'D,[:U(N#@,=F?$U"GJ#0Z(_@][+F&[Y%[MW*),$IW"&-9*<6%!#6FX_`(% MMAW5$>2D?3O"7W(G^D.5LR5WFR5H#TJU*_E18P0=;TO(U=9&""5"MOH*$P:= M-DAJ>@120`46K/WMJ('$/[*DJW&R9`HKEJHD>YLMP(7HBJ$B2*87>`X=G+#\Z+H9?;,YDQ[>H"O04S0T'_CZ&:L#$"X,?(X. ME2[C.BQD7TMZ9'`'8*;(!3X?-$CKA5N;>1\N0P%XOC(N>Z7UI^!DJSA%Z`-W MJDS[5:&TQL*S>*^O(MDR$+JJAM2*-) M*PB.7D1.>=!M&`=YUX2$PW"2. M:]UL-C=WII59E%!GJB782GJZP)CBR88 M]SN3-Q@4[*HI*E$S=VO;Q$UX_LZFQ0;9L+# M->[Y1/Y]"'RMD[02UT/=M5&`[T&AJC2QI(![6?JK3'!A^&79V_X6[<%&P9D99Q+6(FB`)G7=.JL9]#*39!3NQ.!Y M[]1_)Y-JL?W%LXJ@K2$(++I#14WLQ?0[12=1`ED@0S#9K\X)XR3>KI3@T\=/ M'P>^L_,%#FM`[>#S^R(`K7E2H=:F/27(!'4T+[HK1D3JM:D5P%+XB+;68J7M MM6:MUC)+FRC7Q%-%0ITEFGJAL6KM0"AFP[66[B\PU07&0AF*Y3#0 MA*Y,0"6O(/Y76MTZTTMU*2UOW>P`+/3YH85E/WR!Y)7-=UTU(E8JIQ-PFYX( MT&CFRG0'D*_KI`!PVIS<,AP[O&'+"D,L*Q1@$:2IS@0T4"+.DVF')8TBTQZL MI1IEAYO9A0JE_$(,0\%1!%(?*4LQ_/6!=(8/V`Q]?6&[G'&):PN6J3?I-O[6 MNK2JFJ6-G8>N9J,'=2RN)5$]L'ZK`:0&B4L!)=,1B0A[_2KIT`;&&4O-3U,. M##2#X*;$?`ST1K)CPXM.IB`&J-];-+EU[@1FL+T'/>:[`-Z.]5`)3LD882EN M*T8FY+6&&V947>)LGDY_$::LR$+;4V3LTL/"F;'4S%9D]-.0ISY9BU4]_,W8 M(@Q?V`,;0GQ"^4&7<806*:M8-<`CR>4BNA8TQ[PM2S!U0IV3ZC0#J5020)VM/A->"#(P@"[4N`:_9.4C2 M["%/E()8!:P%F/,TB6$H,Z'@0=0\3Y"*DAYJ)7J>HM^<23#%$19$)$VW@RE5 M%(,KJVU"Q""'"]8*PA%<)I8UCM$8M&3.MC@'6S>#C"CY(527_2(IJQO.EBT% M[_!#CH/M8_)DW#OK3'NGZKPSQM#^=-P93CB7.1I.7+,9LUP.\9VC>&=F6$$C M=GIHX,3L0Y3Z^)U.J_QSK6U!4#3W\A[Q:G;F`]>;^IQPC7JLQ[C(F8E)Y60= MC%;*AY6%VY88:VPA*F*0Q65X$RS`=PT;[1I\A+-DL,[E99$BS?"X/648[(V\ M)W4##;`1U^UR3_;:K>/]7>X'G6"W1TIRDH'ZSD_X>P`Y=COG`XX5RKL8KN@, M:MH\?2<$&IXTS<4YHUEE+-*V7+WY@\"ZXOLK/*G_Z@U^=%\DXK'+45&1I/]B M4=-C\/6F?B?NUN/XR!TGT[71KI7[/_40617*<,P)9ZMDYGU/#Q*NG]0XH+W6 MX?K;6F#J&NL-6+LB4(`W9E@6[P%WI0=\*84]F73SF`WM`8Y"Y9ZU0)W_285B M;0-#2*TPL-EF][PM:BZA/MG@V_I+\T*7K0J5QQ3R#!$\W9.#/8[M>3O5#N.] M$.8RS7IWPH)Z?29O=E(NM0_MO<9(1]N!X9K?JOO:?<6+'-*+C-Z]&TPYH:S? M[.J.9/JPAXEQ?_00QK3V`B)R*31`?*Z@QQZ@:U4(LN'I,ISA57/D.SG@&UABK;:,_E4M1*<)YA@:JMKQ M#!X"G9KX-EFPC01OKB'8)1LL'(M@7-X_U+L!$E'I#!GLGC M5L#R/-55D4,7/)47U3N"ZN'E^-$[O"W?^:NO:0;.3]'K>)1:]:$JW/,1Z&'= M6U*#`/EUV3\0/*YK[/%<;D34`0IOF:JI-%_*!I1F./%G4R]%-\Z)GTPU7M:5 M$9EMK(D<%?E9V>+C_!C;:P3=I@I4?R&(FU2OL?@K,R3%[ MK&[=6`-XD2O0+/`WQ&O?=S"R$YW>V]WW_?(47!:3*U\2Z^OA#++1]M5@0!P` ME)@@JB`5)UO2>:2@1!,Q*+_OO2/Q;(QR`*&I]YI3`RTV)0ARM*8OB]ST3;Q% MN]0!V&<%LEU0]42UVZV3O=U/'_TK!ZV#=L.%,QC7-TW-.7>%(;.8M7?O_*/X M[^`]40U[4D+U=\E@0SJ9IRZ0]SJ%@6)*H@^WLW_P;\1O]0$5#8$A4.2"TH3E M>+NOZC*/(8F M.V*AUA7)$[Z1OGO0;A)W^Z35WFNXHG?Y$6-L3C/679R$^%[#O>N4,4@7U1#% M^*HG73=>SD@YPE0I3&EH=)ACNJPETEP<]4JU3UX>:9='Z36=G1%0>R-*SE<[ M>*45DA):;SG.QG""UT-^D528XTTR!RI#63K]=T\B7O\87O]L\,/%X)3OB_-% M\K,^BH*7D&GY=!3Q1):`?`ZVU"4H`]4-F(O6>8YAY+D^0+ M=J+)L%)9CLA7V7457^L=+[`$+)!("E]'?G_QP)2I3@K88.46_LP"#ZT[$![- MJ&LR&`2J`!,H/#NVY-EK@SSU&V\P4"R2H(678TFB(FXDT!',[J#K3.4D')J! M4BVZ2U*9GC.9GHX>#%PQRB'D&_@9:`I`#3H28!RJ07R?#@4R^;0& M7PW*X$?TV$M)6E80N&'>#MZ)V(OEVDI/3?6)/Z*$&WY`DY4U`5,])(\P+.B! MC-J<%0KE6'T%]IK24IU7!MS`%%&>0NL4TP\T`MX2HTAL,`QZ!RRXZ=D8@##" M-/U*;IG^@G(4:.QRZB`&!B<,NY2_QN0&-I2T`E MMQC5PYE808$2PZ?`P34H=J-5OX3W&/1Z$FDBFN+>A#I6\SQY-)$8,GXG+6!&F^&L$TI/.SJKW#M48BP M3(D-4L^N5M;.!#T*K'-AWT8B,4"J^BD!D.4++/7:MAV(D5*C**/.Y=D=X6'- M,G)D:#[>6UNOJ)4:1\^C!2(6!Y.RB11TD6_Q:.E3U&&`T=Z_%2AUTOUP/K9Z MM8P@5//1A`@Q(_L2FHI;B**[::`_._6MDX3[C=*6\K/-#'K?2T;76B%ZDK#?K M;BO7_'P*!C.JAK%*$Q3?KW69RV#?M;>+A5T"T3E&5N,6/*I&2#4M&](7E%[, M/3\\-5-:8[HEITI*I$2`07N.KY1^KD],Q9>[O%@S!;4:^]*B*"M#_VV4%-JH M*SF7[D6+AM*UXGX$XSP@W"_K`)-2TUVU.$.*CZF\<.E>Z&IK\K^Q<8[83-IA M)++LW'URS>VY%Z?R'2L#)J""3=_O`K;>;1T='#5AZ[V7K8/=!FRMUVU>3U^S MF7G#Y[">*"R[=]2P+*[LM4[VCWU2)IPC\OIZ[G'Q?&O_Y:'_^!.\)GQP=.!? M,,6-4F+NBOHP%A^Y5[G?P<&)O^P3=7*X[_\L@]2P;CV\C!>F/&DBKVT=[#?* MXO"P<:/V?NOD9<->),(43D9]V`E/^BS1K"AIACI/D1NM(\:A5<+ MQ1)'Y:,E_O/MH]9^DY3`%23U)PU+0WZ<>)9D3%:NE;@U+O5W.8:*-2K?<>OX MY5Z#U,R7*``6R0[Q*#*9Z2^-_LG>44,=``?8;;7;#;M*,G8".#6Y>#/!U[MZ MPZGJ_8A_>RW`"3X!@&DI8O,>7QA[H//7/+IFMI*A-72J_DNP6&:(0&Q_L?$#21G7/H!_\`.3;BA5K[0,=H9U5Q=8V(;J.B',PT`E]C9OIXCV;-[>BS+"R"_[KBMA7^J5\8 MVA=J6'*Q@\]_3/2N?4WC@8E>J:3\,<[[QSCO_[-Q7A;S6-&IO[CP MQRSO/WJ6E[T=%R<)*G.;V>K9E%5._QN]MK=B$D`T:]SURL86&SD=IL[N';*C M4PK=N.&X*H42;I75`F_445;]DH_%\5/2&"M=X--GG(]@H\`#F:=$V-B6Q]53 MS:ANN>>1)-O.M[`4\L;[>)O^T)B>[W$?_RI8_'G2^[KZ]S-[`+W8RYAEUX>' M*9L8M.GKQK*<-]/W)2NT]Q[\OTY`0[7\TOJ>RT+,D^';RF:6S+O(&DA=/*SX MMRB5)Y.!9\[;J]_"A M:XQ:5A,KI6PV?@-VTUKX2'9O/,;\+>9>]!?I'['6ALYM4]?Z,;UG]DB]8S88 M]"9]-9T-5#NEKM/E9U]@NM)$=GE:OPC;MG,F/0Z>Z-R2;L)]JE>^?5#Y2C5N MN%'8[+K#M3X1/[%GOH':.9M\GMGR_R1BOT7OTE5WJ-7':-V[)I@%#S!#S\_. MV4+JV'S#PKWW3><,GV?MJL/)X,>>.AOYW_Y<>ZC\<&FM//0"O9/7_R<`````__\#`%!+`P04 M``8`"````"$`5ZU?RG0+```690``#0```'AL+W-T>6QE&#@3__O8W-YOXS7,^/3M.K(&(8#/1G^-X M?=WI;!;/CF]O+L.U$\`[JS#R[1A>1D^=S3IR[.4&&_E>Q^AVKSJ^[09Z(N': M7X@(\>WH9;N^6(3^VH[=N>NY\1N3I6O^XOK#4Q!&]MP#J*\]TUYDLMF+/?&^ MNXC"3;B*+T%<)URMW(6SCW+<&7=`TNU-L/4M/]YHBW`;Q!/=R"]IR3L?EA/] M2M<2DV?A$D#\X>=M&'_SN^37NS^^>]?]U]??_.,'9_G/'[_:?^_'K_5.IH;( M!!]4R[SL5HJ%MQ/)G=2"VYM5&!!#QD`3LG7]$H1?`@O?@V``\_!CMS>;7[3/ MM@=7>@AO$7IAI,7@9;"/70ELWTD^,;,]=QZY^+&5[;O>6W+9P`LL,-+/^2ZX M"2]V$@WGU3-'-)E-(X3!V=3'*]0F'TRR\6*U3?9/!VSB=`WJ=;7AC]/%K*BV M2YJN_;C8X["-KMQ71$_T-)_HE@4YI-?M(JW482=2-IYU0=_9E%T-SF99W^I; M0ZF6<;&X[S=4V+=D4EFCT'H_O#L;G?*5E5F7IN%S]0#L<')9=*'K5O3OH84_ MYXB3,P]HI_$8D\HE?=;UBMSXZ/K.1GMPOF@_A+X=(+%T4&.?YL9D+O#DB\]= M3T3GJ7T_UAK#Y\*+Z#CL[:/$;VD$RU=QB*'#Z,\U^6K,$A=#9"PX;$9C\3E# M;)IYNNB7+QZCDPL?F>2P;KR!_NUZ7KYFZ9LXJXP?(J=*+#@A9;^_?BV MACE]`"L]3`R=Y',UGWZ*[+>>P6:V8@TVH>C\=S^0CG8W'LH4:%OQ(%OI^@#^2A5KPWTP:IVEB,66!S.5I ML8LK_^[E<#P>CWI7H]%H;/9[ILE(GJ<1[09+Y]7!8H`TFO81#`#!N#\:7QD` MI&N.F*JS(N@#@.%@,!KTQH8)_[/D=7H$LCD=Z*J]2A`H\BI!H,BK;/'9D9#Y MTYX"=3C%?94@4.15@D"15X>2,_!0N5<)`D5>)0@4>9653"7V5:AO*^ZK!($B MKQ($BKPJ;?*99F#85%#L58)`D5<)@G-[-5M6S;*)]?[,K'Q^S%9RL':S':\>;GDEUVYO/&<5PRHQ\7<1C'L)5V>[-T[:<,)AD"M)PZ&HIW;0"ZG[!%LP5S-/"S:`F,A"0K"% M#!N+O051&TD+,1M)`T$;20M1&Z'K'.I<&9/+<`O[W+L.MJQ1MYN4<47U5`LD MP`]$S&$0I,T^G[5-#C!:VZ:IK9!?]OK&U,`?-F,]8&E-BWT[:QHPJEG"+5U,V9A>OWWON4^`[K&ZE)V*^ MC\+86<3LS`_;L2C#TR_!TTL%B>!IH]\LT0\\"?/11C_410XZ$7A1JA^"2UB_ MS'C`TTUI4(,+:%!7X9&)`%:_&0)P@@H$>!HKY0#"4P4"6%5D""!`"P0`IR(J MVO2#'LEF$`.%2M!_*I608S(K.94GM+(L_8+^"BLM+OVVHIGD6PCT@F9X40&@ ME09/6-W6#D$99B M*O1#"5_7FBB7SD\++.V)J+6<+>IK"_,[D<$7MVLCI!8$%G=48T"N4PS20T!2 M%\&>JYHF&"258Z"N@@%3+%=8P!PFGYIL5ANK5#F2D1:\X3(W@>$35::\8H,+ M5VC-A"FUI$8YC?B?MIO87;TU2\-(LQ"UIQ@#VBMO;3\NT<0(R&+KU!XQH._\ MCR-JTOFE.ZB)\I[LM-,OVF>'BZ]J/K\"J`'XYXCQX5@3)9A>>TR.\B1P#\5>23FG12.O&B(7A, MYJ8QR/6)_1#D@^VH\&J+D.\E-9SQW:&4P1:C`XVL4T"CSDT#OP7:4E?7\'@* MYD"EV/2V5'F3<>G_;`9WU!I0>G0T<1#*C@S3(:" M.@B4EZ,&)\'ZV5&R&T^LFUA[3L))F9@27@U!6A>IB(028#7>$D$F.*]J%['5 M!`J.`A3"KSF;2)^_-!J;R4:M=*\<-SR>PJ65#'3V9L./Y263#%:RH+)*2RH`-06>#KIK)`?2*K#]8267#K M5F-9,%5.9>%IIH(O$WI%4US0))7%02O@RX8VFL@H_\GG" M%,P3U,;"CSSW`T'N=S,J'_&&8,0G4@K?P5^$(YQ!BG"42"F\QD=Y7S#*$RF% MO_CX-@7C.Y%2>`KD$8M,>$/G8(#4OMQ"#<+A4Q:/;L+%ZT&=Q3G`OB^P,.HR*"[E_7GAW8<1B]:7CP M+!?'.WT@*.Y/89ASQ$LPX*4(H._@"?_PY0$:\)(PQ,XC/I3ATBXCXZ`8OSI*/')YA M+*J)2'IPMG%DY_''=RE#D)@'O!,]E\&GB.11N-EM\^G\\P%N/,](Q"H7Z3LX MAQ8!_I=M3&C$5D0('M\0$?+HQO#LC*P3NZ.S%:8E%QM!9F_\O7XJD$C/<8OP.#/:\@7P\`44MG96^]^#%_)PA/(A30.N<%J_<) M^NO/E\\/*)"*U`4I>4T3]$$E^K+YY=/ZQ,6K/%"J`G"H98(.2C6K,)3Y@59$ M3GA#:WBRXZ(B"B[%/I2-H*1H7ZK*,(ZB15@15B/CL!)C//ANQW+ZS/-C16ME M3`0MB0)^>6"-/+M5^1B[BHC78_,YYU4#%EM6,O71FJ*@RE=?]S479%O"N-_Q MC.1G[_9B8%^Q7'#)=VH"=J$!'8[Y,7P,P6FS+AB,0*<]$'27H">\RO`"A9MU MFZ"_&3U)ZWL@#_STJV#%-U93R#;,DR+;/VA)+5/T:$.RMC$G!X+$EH1M4F[)DHLED+?@I@ MN0*W;(A>_'@%QM>S`NG0VB!%(S'D2+-8B>+DV6FAMVW-B+.U1,>X4#`ED8#Z+%L"*L\#(M=LD> MW+BI4=ADCZXB&RIND"WN(=-BEPS["]Q(;#3LK_"AY`8;%-+XK&FQQ^8M\=1( MYFUASO!BZ;%GYKG-?@-,'YBC-P4M]L`NE65JP$CLP-@KDVPHN<'V>`^;%GML M%UO#9B0.FUW[/%\9H-W^/S2Q<-#(/:J*+NBN<4'X[3Y1JY#_9:[#F.O3%-L-'8> M+PQM066=9-%N0P_3601__>[MELM=QX9NVGP\+W;::6R\V*_F*YJ+C^`;U#&P[,A'I3Q4./SF<;7]'$5%7N:T;*40]$[%DM@Y+NX-5HLH0L"],EFPO%F[9+W'(%W6W[]0`_@2AT7=$$Q#O. MU?E"]W3]CZK-?P```/__`P!02P,$%``&``@````A``I>N?&Q`@``N08``!D` M``!X;"]W;W)K&ULE%5=;]L@%'V?M/^`>*^_$B=M M%*=J4G6KM$K3M(]G@K&-:HP%I&G__2X0,R=IJ\X/MH%S#^>>BZ^7U\^B14], M:2Z[`J=1@A'KJ"QY5Q?XU\^[BTN,M"%=25K9L0*_,(VO5Y\_+?=2/>J&,8.` MH=,%;HSI%W&L:<,$T9'L60V`3]")T@ZG'77U`I>J#8\I:;%T>*D:"+ M^[J3BFQ;R/LYG1(Z<+O!&;W@5$DM*Q,!7>R%GN=\%5_%P+1:EAPRL+8CQ:H" MWZ2+38[CU=+Y\YNSO1Z](]W(_1?%RV^\8V`VE,D68"OEHX7>EW8*@N.SZ#M7 M@.\*E:PBN];\D/NOC->-@6KGD)#-:U&^W#)-P5"@B3(G@\H6!,`="6Y/!AA" MGMUSSTO3%'@RB_)Y,DD!CK9,FSMN*3&B.VVD^.-!J1452+(#"3P/)&D>3;-\ M?OD_+),#"SP'ENS#++'/R]ET2PQ9+97<(SAZH%SWQ![D=`',UI\)N.RS"8Z] M91@D:4EN+$N!YQA!N(8B/ZVR2;Z,GZ`R](!9>PS<`R8]1FP&A"THR`L:P;>Q MQM=K-TBQ8"O%%L!J6_N)\;[9R;[GB#P)D",EX-!8B75K^N9I&A39('!UG'AR MDOK:8Z8CS(E]F_<01QJ!9*SQ?;RN M?._Q`R-[]^5MI8&>X5X;^$4P.*Y)!.!*2C,,[,<0?CJKOP```/__`P!02P,$ M%``&``@````A`!ZB'(N)!```_P\``!D```!X;"]W;W)K&ULK%=;CZ,V&'VOU/^`>)\0<\D%)5D%T+0KM5)5;7>?"7$2-(`C[$QF M_GT_7P#;R23I=EZ&RT),W21:.QZ^"F(-NRV2_=?[X] M/\U85:?#2?7YX_'$J_.R<25#W#["07:[LL`9*4XU;I@D M:7&5,]!/#^61=FQU\0A=G;HC4&S*JF3O@M1UZB+^NF](FV\J\/L- MA7G1<8L?%_1U6;2$DAT;`9TGA5[Z//?F'C"M%ML2/.!A=UJ\6[IK%&=HXGJK MA0C0]Q*?J?:_0P_D_%M;;O\H&PS1ACSQ#&P(>>'0KUMN@H>]BZ>?10;^:ITM MWN6GBOU-SK_CJ2EP9$)'\3 MUW.Y98>E&XQ'H1]-9PCPS@93]EQR3M.)7CX84`* M"7!5#T__NX)0D!,%*HD->5'XP7WBMDM5"8Y!*#3$3:(7@* M.6VF&3S0VXN&''R":,["17>O2SJ#YH6EL$-TCV2:P5`(B?X$A9P%JE4+*XHB M4U*B,!,-9$'2'M++UBV&;BB!3]#-6:"@X*+5@Y7M1(*"6\)[2"]N'"ST=;R)M`1B$(G:2Y4%R6H>H]",>R;O^_W]H+]OZ`+W=%VROT:\ M8=FA+%X2(@?/%;T!O%EV%^ M9B8B#-$`,)Q`L)WUT/^4%X+$=*,SF3FQ>BI5*!_4:DFQQEEV#V4ZQ'>(5DNV M0]_($93>W6]R$UD3;2@$D88$2=3-D39@NMF3&293/%\O-\0_-#V0W%&@O7MC MHDQ^T)O2SA1^-.\N`$,1FIKY;M$TWVY>)#>1(4XM)[AH13#MFTZ6O'HP&+S* M#).IB:^-QS7))6-H4GO'F'"389@J31)ES11K#F:\B*#)3=3THW[D:T93;I?O M8Q7`2:Q^E*;`"/+4&G\I_\KF4M5@"=`XM""9!4%SY`\0,PE\(?UO5^16,W*C M5A]H'>IE:O5F"@<4XL4>Q)D8#!9^'8(+X@/)NI&$<2;:T.MOP/'KF._QGWF[+QOJ5'@'@1F+SYY6 M'N#D#Z:F[X8P.'>)07R`@S:&C__Q"!*Z(X1U/T"IUQ_=5_\"``#__P,`4$L# M!!0`!@`(````(0`/.]F[KP(``'D'```8````>&PO=V]R:W-H965T&ULE%7+;MLP$+P7Z#\0O$?4PX]8L!PX#=(&:(&BZ.-,4Y1$6!0%DHZ3 MO^]2M!4I=AOG8HBKX7UUC M9"QMFLJSBT"AL9DN+*V30DQK.*2FD"UO($WA=*2 M6CCJDIA6IWN[:*Z9D"Q0;40O[W)%B)%GZ4#9*TTT-OI^B"65'[NYP0B\%T\JH MP@9`1WRBIYX79$&`:;7,!3AP94>:%QE>1^EM%&*R6G8%^BWXW@R>D:G4_K,6 M^5?1<*@V],EU8*/4UD$?"R^3D]GW7@>\:Y;R@N]K^4/LO7)25A79/P9$S MEN;/=]PPJ"C0!/'4,3%50P+PBZ1PHP$5H4\9CD%8Y+;*<#(+IO,PB0".-MS8 M>^$H,6([8Y7\XT%1EY3GZE*[HY:NEEKM$?0;T*:E;GJB%(C/YP))..S:@3,\ MQPAD#!3P<14E\R5Y!-/L@+GU&/A]P?0(`J*],JA=KNS`3ME5Q:5RZP-#F?B\ M3/(>&0>&L@Z33ZY[7J_L,9,!9MHC1@8!#&E/:^M!0\P_I&$>AM)N MTN*9FZHW&NSN=5GT=?:1&(;]I9_)XKSAV5CU_[/DP&.I0R3IYG4X*3!PK]W, M)L&;9MRUL<(A,NKO)#QOQFW=B_\8#CR6.D1.S2S&O!>WQMT;2QPB8S?1>3>P MU]YAIT./Q8ZA@2&_Z/PVD5R7_!.O:X.8VKDE%L-^Z*/]@EW'KKNOXY-T[1*_C$<=@1H1N1 M0BE[/(`RZ3^:J[\```#__P,`4$L#!!0`!@`(````(0#)N[7HO04``.@:```8 M````>&PO=V]R:W-H965T&ULE%E;;^LV#'X?L/]@^/W$]Z0) MDART*[H=8`.&89=GUU$2H[$5V.[MWX^B95>BK-A^*1J&^DA^HCXZUO;[1W%Q MWEA5Y[S=^\_?3]_N7*=NTO*07GC)=NXGJ]WO^Y]_VK[S MZJ4^,]8X@%#6._?<-->-Y]79F15IO>!75L(W1UX5:0,?JY-77RN6'G!1*_\[]9F__UKEA]_S MD@';L$]B!YXY?Q&N/P["!(L]8_43[L"?E7-@Q_3UTOS%WW]C^>G'YKQSH^4B6?E1`.[. M,ZN;IUQ`ND[V6C>\^*]U"C"I%@M3>TR;=+^M^+L#^PW>]345W1-L`+C+J47H ML[0E"=D)D'N!LG-7K@/Q:V#V;1_X\=9[`S8RZ?/0^L#?+Y_>PX-L^I0@#36E M87JZR,)91!9TB50>6H,:)AP.$\T)(YR!;S5Y/^EQV\BM3ZSX?'EH!8++]`*% M,VR."FMRVSJI/I;0T"AJ:+'=X5*TFZ4+.YK%.LRBYUE:X!1\[:>RYUK!2SWJ M[1T5SGHH:0FQD=5.@893J[F-*YQU7&D!>*6$9;^K6@E"A,DY6:TF$"?6Z5&E M1>^EU7#4M1[U=H'"60\E+9%!7`#;1LN9U`>X4`_2F70:[X8+"H0*$!YC_VZQ M&NU`7$DB2TG1J5Q;(L^2E4#*2/PE+)UI@$UQ\I6B;F]3T.H$G.C^+'4FC<+` MMQ0B#KL239SA9;P8)[`5"2VN-&D$!H$EKCCQ2MR1*J4^J%5*$XJU=K@"<<*G M0PMOT@G2I!-H$?Z`R`;.O""9P*`I(8@%N>@,1A8&B8B,,&A*1]!K![2.SN`L MI0A,J>A,.H-?,UR+%@[(1Q),.,2X4-^ZSJ0S:!E?(9&/VPRB-XG62P9E,)RE M#^A-H*5DZ`Q:QDDH1$#I^,D]B`M)8($%)IU!RT0)B7J,,&AJ!@)`-/,4BZ<( MM:81:%,@$`"@=08MDR0$+S4:,KA:3QC)N))0*,`,"BV3)"3Z,5*G*1H(,$SA M+(4(387H3"J%D46.0J(9@L%II]B4#\2B!(:6"181^;A-('KKV]69S!Z,9@D$ M>A-H*1`J@4%H&8D1T8S)IQ@7DL!2/K13'%I&6$3D8X1!*1#*+$8`2*#]Q:H^ M4T>S!`*]22%2,W0&+3T8$.%\I,RM$RPF*C';0;1FT23 MDF'*8#Q+']";0$O)T!FT#,282,;$#L1E)*S4#JT#(\L8B8EVC/!G/F\@`"1P M9_P^CL795L1ANBSA2E*4``.37I1EI,2SM`.]232I'0-%$:$8X M>KJP/9\E1!^0PB2:0"&N))&E5N@46F9C`EYJ^X_4*;Q)M-8T1"'1BA%HJ0?* MDTLB36H3!I%E-B9$(@2%4]Z5X#I2TM##1609CG"-,(=`*1!JE:U));"]5VA? MWA>L.K%?V.52.QE_%7<&(;QU[ZW]?<8]OC.E]GASW]YS>/TW<,]P34_LC[0Z MY67M7-@1,'ULM:J]J6@_-/P*M,!M`V_@A@'_/<.-$H,W[[YX@7+DO.D^B-/3 MWU'M_P<``/__`P!02P,$%``&``@````A`&@B!>:E`@``R`8``!@```!X;"]W M;W)KN41I.0 M$E%SG: M[Y6HG2B6YT5;G;@)T@1=ZZODZN`Z`:;7,)#C`LA,C\I2NHV1S18/5 MLJW/'RD.=O!.;*D/7XW,OLM:0+&A3=B`K=8[A-YG&(+-P*($B#M-GJ%7>4XDJ$.2-;*D])(2R&^AL(^K*`R7P2-4@Q\Q&X^!YPNF1P2@ MII<$,H:2WBY/EQG!F!G+A5(V/C!,$[^=9CI.@\YG9[O1I<--4/>AB3#J^;T" MCYD-,/,>,3(*D(\;13`T:4A[6F,/&F+.I`:CP]1H/E[@L3MS&CO_N*]5T=?[ M&(';\-+7\$S)%^.L[W<6P>-4QTC<'NCAB8&#]]I-M("[\3\WN&^JC_8#:]WN?QV? M)>MVD`7]!Q@D#2O$`S.%K"VI1`Z4X>02:F3\*/(+IQN0">-$.Q@A[6L)?PP! M5RO$@N9:NVZ!PZ[_!ZW^`0``__\#`%!+`P04``8`"````"$`M9(:]5,$``"I M#P``&````'AL+W=OZ5;J;JZ;9\).`E:P`B3S>[?=\PX@$U#D[[L!GPXG#GC&3.; MKQ]E8;S3AN>LVIID89L&K5*6Y=5Q:_[Y\_5I91J\3:HL*5A%M^8GY>;7W2]? M-A?6O/$3I:T!#!7?FJ>VK=>6Q=,3+1.^8#6M8.7`FC)IX;(Y6KQN:))U#Y6% MY=BV;Y5)7IG(L&[NX6"'0Y[2%Y:>2UJU2-+0(FE!/S_E-;^RE>D]=&72O)WK MIY25-5#L\R)O/SM2TRC3];=CQ9ID7T#<'V29I%?N[F)"7^9IPS@[M`N@LU#H M-.;0"BU@VFVR'"(0MAL-/6S-9[*.'=NT=IO.H+]R>N&CWP8_L1`;VC+T)Z+=,W(*'K`.X>VF.JBR>(KRPARA*P*"Q$F&6 M"YMI7I%X"'`C`2M-0820Y0CB]0*Z*.(YA"(12,82YZ4)\-:$^'MO5J[ZX@@A MJRZG3ZYG>RL5$"L`XH2!W0,48;!%Q\+N\TX\I'FW[.DQOP@!%7T,NG=S"$6B MKTJ<]TZ`->^T%T<(67;>.8&6]!A7?71V2;QA71$%1?6X;^(A39RO^880^7K' M"S3Q\7B=N,Y0K(HZ<<*-VL>\90*LJ0HT50A!56Z@[\9XO.PY]@U1X2.B!%@3 MI6WQ""'2*M?U`@T0*P!B^_:-&B#0+,9VW5<$W5-:%0P-"JM`8N;*8!:B))6( M3GQW5CNTZF`XQ"_E86]'"QT2N!H@EB0R\80,5:XJ$[WZ?F78VL:DK\H8F(.4A9L:X,8#XKG_+.=&G'Y>( MW5V1J)\0!#'HX!,A6DG'N-0[BP)P7&>H>U69=DK,]V$R/1Y" M_7B0&%3FAI-.K*P3V_%OE89V0MQ9&MCH86_WIWHX[!N95L3,MKPYB&K@0V<& MF1X:H9:Y2&)N-!8DT!<523#0*!4[G],.K77A8;.@8Q*#'W-#OKI%,3^)2M(7 M41).1C@XE+0YTI@6!3=2=A93CP/?,/W=?B)[=L1'N'8_@DFM&VNL?@$&I3HY MTM^3YIA7W"CH`2CMA9AI&ARU\*)E=3>N[%D+(U+W\P0C,86/?'L!X`-C[?5" MC!#]D+W[!P``__\#`%!+`P04``8`"````"$`VU/6U_H"```X"```&````'AL M+W=OPY/CYS9ABO[E_;!KU0(1GO4NP[ M'D:TRWG!NBK%OWX^W248246Z@C2\HRE^HQ+?KS]^6.VY>)8UI0H!0R=37"O5 M+UU7YC5MB71X3SN(E%RT1,%25*[L!27%<*AMW,#S(K!ER7+Z MR/-=2SME2`1MB`+]LF:]/+*U^2UT+1'/N_XNYVT/%%O6,/4VD&+4YLLO5<<% MV3:0]ZL_)_F1>UA_D:SY_I-@Q5?643`;RJ0+L.7\64._%'H+#KL7IY^&`GP7 MJ*`EV37J!]]_IJRJ%50[A(1T7LOB[9'*'`P%&B<(-5/.&Q``GZAENC/`$/(Z M?.]9H>H4SR(GC+V9#W"TI5(],4V)4;Z3BK=_#,@_4!F2X$`R`_6'N.\D83B/ MDOB_+*Y1-"3X2!19KP3?(V@:N%/V1+>@OP3F8V9&QYCKOU*%'#7)@V9)<8P1 M9"&A/"_K.%JY+V!I?H!DEQ#?1FR."%T)4#=*A,3/);YO^E&)!FLEN@A:6F8V M@'N4%DSNO42$BQ%B*0&#;E>BP5#HLXLC;Z0UV@QD?@8);<3F&L*2!B2W2]/@ M%$/>HR?QS+XX,Y!DJ.7=+/3"Q`9L+(`?+.)3'`CTYA2QS\ MF6[W38,GHDXM;'K-0(RH4ZF&V.;]F"5'OV1G<^*Z1QILRTDF5V8&8OIK'DZ& M!?M;P0E,8.IX# MX))S=5SHD3:^^>N_````__\#`%!+`P04``8`"````"$`A@&<@L<%``#I%P`` M&0```'AL+W=O*7$2U!!'0)O>?[]C;##^:$JDOC3M]'`RQV=F;+S\ M]EZ>G#=2U04]KUPT\5V'G'.Z*\Z'E?O/WT\/<]>IF^R\RT[T3%;N3U*[W]:_ M_K*\TNJE/A+2.,!PKE?NL6DN"\^K\R,ILWI"+^0,_]G3JLP:^+,Z>/6E(MFN M?:@\>=CWIUZ9%6>7,RRJ,1QTOR]RDM#\M23GAI-4Y)0UD']]+"YUQU;F8^C* MK'IYO3SDM+P`Q7-Q*IJ?+:GKE/GB^^%,J^SY!+K?49CE'7?[AT%?%GE%:[IO M)D#G\41-S;$7>\"T7NX*4,"6W:G(?N4^HD6*`]=;+]L%^K<@UWKPNU,?Z?6W MJMC]*,X$5AM\8@X\4_K"H-]W+`0/>\;33ZT#?U;.CNRSUU/S%[W^3HK#L0&[ M(U#$A"UV/Q-2Y["B0#/!$6/*Z0D2@)].6;#2@!7)WMO/:[%KCBL7QY-Y%(73 M^0QHGDG=/!6,TW7RU[JAY7\!3J"R\PTP$HTF3TD%Z'$4F'$44)%/47*&$L4(3PT4O! M0:CFN>&@X):4'M)+,2+I,*)(@0X82K'/JZ[H&;C-N/NF#8^$0=L!(0I\?9TY M(((R[D6BN09*K*"INA*I%33K08HJ6*ZA*M[C$S:^FF.1OVPH)`,I6=0R);S# M&8L7>6M%12KH$2`(%') M%/LJ*+6"Y,!5E,7W*&-@59F(J$6M*[.!8JPFG7!0"+G?4&8%?:`,P=%EO&DM M6M4F0I_89D7%VAQ..I1JG-8QJ1TE9X3B'&(;XNBB;-&:/D8`H=OF=0\.4:$V MD1(!"N-V^CT$<#"16;?EG6H0'",DY:O"V+8Y7AC?9&'SZ$4)?5:4+&%5']M_ MQ^OCN[6B3X0^\<^"FFJ%E[`W*^AAS1BMB%,[2G*I\MB>/%X>W\$5>3STF7T6 M%/9ER[3&)(BC(I\/%H3CF5;!J0:)_$@B5&%0`W<(8VAM8(K0)[Y94#.C+#FH M&YA672KDABZVWX\WC)\.%,/$@0'6NM][L6_,$PMJ9O@E0)"[I$+2$-%N'-6Y MBJ>SCUJ-;?CCI8F#QG`K$*&A91AIXVV++*BY(8V#>LO\J3Y,4\'304(_E,J5 M4L1WG4U:M%J*(J3TF*G+AC(.7AU(M4S.=FZ9'27+6I4'RSW>-LS0FCP1NFU; M]^`099R\!$B=D$9%=BAQ@/FX(N&5XAYI_%PP;+:6`":VTFQ&1=I1VK:5="C5 M.ME+PCK+X00CN4>HUK&=?G3'P46B89WMV&'JLZ+DCL2GOZ#7O-,:D]UFFGL@ MDN.+Z^,7EOS^JR35@6S)Z50[.7UEEY',]S[*+TJWT0)>8>%0J<63:)'8XFFT M@-=9$P\7KH_M>ZC&LX&+V/;24H]CN*"U\&R"!=S#6/A#X+?]8Q,NX+8#'O#Z M;X"+UDMV(']DU:$XU\Z)[$&[WUX'5/RJEO_1T`LT)-R3T@9N6-M?CW"E3N`E MV9_`D6-/:=/]P;Z@OZ1?_P\``/__`P!02P,$%``&``@````A`(RX&ULE%;;;MLP#'T?L'\P M_%[?G)BASN$A*8;K MFY>R<)ZID(Q7L1MZ@>O0*N$IJW:Q^^?WP]6UZTA%JI04O**Q^TJE>[/Y_&E] MX.))YI0J!Q`J&;NY4O7*]V62TY)(C]>T@E\R+DJBX%7L?%D+2E)]J"S\*`CF M?DE8Y1J$E1B#P;.,)?2>)_N25LJ`"%H0!?'+G-7RB%8F8^!*(I[V]57"RQH@ MMJQ@ZE6#NDZ9K!YW%1=D6X#NEW!*DB.V?NG!ERP17/),>0#GFT#[FI?^T@>D MS3IEH`#3[@B:Q>YMN+J+`M??K'6"_C)ZD)WOCLSYX:M@Z7=64<@VU`DKL.7\ M"5T?4S3!8;]W^D%7X*=P4IJ1?:%^\<,WRG:Y@G+/0!$*6Z6O]U0FD%&`\:(9 M(B6\@`#@Z90,6P,R0E[TYX&E*H_=*/(68;"<+`!E2Z5Z8`CI.LE>*E[^,TYA M`V5`H@8$/AN0R=R;+8))")P?@/@F(*WOGBBR60M^<*!I@%+6!%LP7`'PL"!0 M@KZWZ!R["]>!6"54X7D33J.U_PR92QJ?.^,#SS>?UL,'TI89V,8SHS,R8VHQ ME#MCZ-*\!6+13"ZA0>?8A>=;\--)&[YA-C[3CL^L];"8P66\0'2&&G1A^[DU M3EV?,]30#^.IT5E3M\DU%KA0W3R_\$BITMJF,Q=Q=*WO095T)>./F4P\B M>[]%\9C-T%CLHDZ'2X;S>O1M0&>;JK%,]"SI]OK2QD4QBP6.B@_4X#F;HK'8 M:LYT00@%'"]'>]MDC2G2<\BJ3HC7O),I5#2!V-XOCCYU0M',"UO0?+@\X44S M0WN?L#5CHU^A$*_UY8+PU`E%8[(%+;^PY!H;RH.#`Q@0!!> MX@[TR`J9JV]1-"9;T/4901>-@[`_#XZF`4$#$V%$R_4'0C@X$99G!%TT$L+^ M3&A,`Q,N')@*(P3U9X(&TDW0F=>S8%@03O5N7[S?9O:*D M8D>_T**03L+WN!-%L"FTUG9?NXVPBT_MT]5MDZGV%]BC:K*C/XC8L4HZ!&ULK%E-;^,V$+T7Z'\0=(]E2OZ&[44D8ML%ND!1;-NS(M.V M$,LT)&6S^^\[0U(41U(<)\UEO1X^#M_,D/-H9OWI1W'ROHNRRN5YX[/1V/?$ M.9.[_'S8^']_^WRW\+VJ3L^[]"3/8N/_%)7_:?OK+^MG63Y61R%J#SR)<:R>E.*4U\*^.^:5JO!79+>Z*M'Q\NMQELKB`BX?\E-<_ ME5/?*[+5E\-9ENG#">+^P29IUOA67WKNBSPK927W]0C]V9]5!?XLO9W8IT^G^B_Y_+O(#\<:RCV%B#"PU>XG%U4&&04W MHW"*GC)Y`@+PKU?DN#4@(^D/]?F<[^KCQH_&HTDXG2\8X+T'4=6?<_3I>]E3 M5YPM@)O3=ZT!YO)EQ()&40G]^AE MX\]]#U)40?6_;]ETL@Z^0\4R@XD',!21-`@L#[KECB$`OI8TY/<#2*,7)-TL M%S>&-HJPP[!!-%.X8R`,H9`?P!"]P$XD:9U22K'!S!Q0!Y)8B*7M6@AOV`(? MP!N]P(:"CRO[08.B:\0MQ!)W+80X['J7^/"Y;[8K@A6_QF^L+='5'9Q84#.- MNQ9"!Z*ZG0Z"*1UM`3K-2DG/PET+61N"<-?&(SV+1FU?N/E4HR/*2ULB4$VG ML#.Z(Q,+:LASUT*HHOPZW>=ZU1!,Z6B+FZ:>A;L6LC9T6'=M3%,X'4%%W]C[ MT`^EI2V=+,T[6;(@FR770I@RD$.7ZO4T*30E9$R1$F#56I.^B1,3)8"-^.8Z M,=VVX?@WH<7&%"D1-P0T*F)*+L(QZ^@%-W-""XAL!BDY[,$..2UA:K_7QSQ[ MC"54%A8;R%H$:QL!TXV<<-8FPMF80AL99]H4TEZW>($J]EV'Z@`EN&U83KI+ M$T[:A%<2YP`N[6HFM08U9)!O40NW?.\:682=FCA=0 MC,9`)A/6(F@DV,O_=R1:$$@DQD1+TSEH"=,HN)Z[I>E<(OAK*!H0=OPK`7V3 MEY?.I'L`M&Z0B%PI,87HF3AS3908RH%#[)43J,6#$#!ZLK!G*V$]$RDJ0>H&T*E#.*@E/DZ[LLU!+B%M*8 M(NC:3K?L7B$:5"NTG)@H)U2`VSEIO2"IP:I5.GT;(YT`'[R@4'T3- M7^B.J*TN\_?M`*-2;:YBY1=.'S!N`YIW)"DQJ*:)1VP\Z4!X!\*6+&PAM`BH M"$X1WA>*EA52&VVBM9FWNFEJHU&O-'IL1:A:+\D!#>@5Y;JMT8=]Z3(FTC8T MRC%Q@J+$4`*<3+]R!+5@D)2Z&F+RUS-QO*E`LC0G2J"C-.]O]+#U>LW+2HZ[ M==MN9/A:E&WTQM<0WXXPO9*POOC@AK&I,`1Z)GP$;%$Z8?I13[]*%:(\B$2< M3I67R2=\L(..MEU;LWY-C-ERA9H%875'PC$\-*J?&;V1&8RH*W%O9`XCZK=V M;V0!(THG>R/``&(98`#.!GV!JT%/X&C0#X-(X"?9P`H,EH`KSM`(+`)WCZ$1 MMHKAMTI_)&%LE0R.P)OM_=",&-YRU;MG+R>0DH$5XFC%E\06\/H[Q+6`O9=U\@84#^W>![7\```#__P,`4$L#!!0` M!@`(````(0!H=7GQ=`<``$TG```9````>&PO=V]R:W-H965TE)5]>$U2TB"-H0(V-N[ M;]_QV(!M3-;NF]5F^'MF[!G_<`C;C]_KB_>M;+NJN>Y\L@I]K[P6S:&ZGG;^ MWW]]_O#@>UV?7P_YI;F6._]'V?D?]S__M'UKVI?N7):]!QZNWJ\NOK3'XQ@\S]W55M$W7'/L5N`MXHO,YKX-U`)[VVT,%,V#+ M[K7E<><_DLW3`_&#_187Z)^J?.ND_[WNW+S]VE:'WZMK":L-=6(5>&Z:%R;] MH?RF+]>^C^;M]_*ZG3NH=P)S(A-;'/X\:GL"EA1<+.B M"?-4-!=(`/YZ=<5:`U8D_[[S*02N#OUYYT?I*LG"B(#<>RZ[_G/%7/I>\=KU M3?TO%^&,`NX+4_N4]_E^VS9O'M0;U-TM9]U#-N!XR(E[&+-<2A*R8TX>F9>= MG_D>Q.]@9;_M*8VWP3=8C4)HGK@&_HX:,BH"R&9,"=*04S(OSQ"9B5EDMEPL ME2=ND,-0.H"$E`)*":G+ MR(@@16,%3./5^^5CX[0%%2:E?&2!W>Q^)L>]OU50K45C#L!D*!\C@32E=UQS M;B@+*$P&UT[@(",YI%L9F>XRHC,$3214+C"9..$%U=J:">2HG3$EI':&@2B$ M)!:M,4<*$2:U-:)QCRB!J<:4^_5#M3K-P32O'W6"!JK1M5P__;@B5!8[FSIQ M!=7:Q,291:W?E)"ZC!I'V,Y.B`69Z1PI@TFMWT*;4@TI[]1O#A)T`#,WU,^) M&NSFIS%J,!EPC-`?3&IK3`FIK:&! MA+6&U=:F`B#2W68PJ:VQ<.ZB&E/>:8TY2-"!L34B)VJ@6MU<@VG>&I$3-5"- MKB=J4#K577P'X*[`0-5*L3&4P& MUT[08%];^:UJ@@:AT]F9=X90671&[`0-5&L3,T%#2DBI4&R"ALU1$0=J@0W, M('3AC!H[,0/56K1%9L1.S$"UYEI@Q-`:3LR(#&4-FTAA,TXCDT!I,, M#3DAM34,U*!A;'$,C>=GC<&D8F/A_!L[80/56@$%2>8%3)RP@6K5]6`RN';" M1F+$AG[6$"J+WDB#:&4%FT1NK$#%1K$S,R8TI(:8WT_S$#AVEA#8_@4KY*+V>:9$#51K\URD1N9$#51KK@5(#+WA1(W,0`T23847O6&-C`M@@S@^:+I"HR!!TR&*S&,@4<.IBLP M!KY=&JXD,`:^<1BNP`7C/&.8IDD/DX3?TTV.*%Q)C56ROA]9Z0 M_4YY;)I^^`#I!N.+'GU MJ#KT((R5NB]QEJ08B9[K2O9-B7]\OSV[P,@ZUE>LT[TH\9.P^&KU_MURI\V] M;85P"!AZ6^+6N:$@Q/)6*&83/8@>OM3:*.9@:QIB!R-8%9Q41VB:GA/%9(\C M0V%.X=!U+;FXT7RK1.\BB1$=5@#VR*GT*GF+G?#F=^A=Y4W@3,Y M\KX-#?AJ4"5JMNW<-[W[)&33.NAV#@GYO(KJZ498#@4%FH3FGHGK#@*`%2GI M)P,*PA[#9_8N, M!Y<8UC%X2O^$'Y4C9C[!Y*\K`^3T!#T8>C"E/:YM!$TQ;TC#4$VEX[PFBS=' M]M!@[Q>B&.L<+?E4D](W2GW^GZK>[[EJM.3A+#T;&IB]H\2R<.K^,KK>\;E& MM(#&M-FS%ZV,5T(\,4J81GP076<1UUM_W"F<@=$ZWD1KZL?TI7U>K,/XDO$# MW!`#:\079AK96]2)&BC3T"43[YBX<7J`R.&:T`ZNAO#:PJ]`P#%($PB_UMH= M-B!,QI_+ZC<```#__P,`4$L#!!0`!@`(````(0#VLYC,I0(``,D&```9```` M>&PO=V]R:W-H965T'`D.N/<*BJ M$HS?*K:1O+.!1/.66M!O&M&;/9MD'Z&35#]L^C.F9`\4:]$*^^Q),9(LOZ\[ MI>FZA;J?XG/*]MQ^<40O!=/*J,I&0$>"T..:K\@5`:;EHA10@;,=:5X5>!7G M-Y>8+!?>G[^";\WH'9E&;;]J47X7'0>SH4VN`6NE'ASTOG0AV$R.=M_Y!OS4 MJ.05W;3VE]I^XZ)N+'0[@X)<77GY?,L-`T.!)DHRQ\14"P+@B:1P)P,,H4\% M3B"Q*&U3X'0>91>S-`8X6G-C[X2CQ(AMC%7R7P#%7E3@\M)NJ:7+A59;!.T& MM.FI.SQQ#L1[38%A4/F:2%#G2%:.I<`7&$%^`\8^+N,L7I!'<(/M,#6DW(3`.$UR.DTZ3>,J3Z&G;Z=SFP`W+B([ M\`<%`7,^PF2G%0#DXX4Z,#1I3'OL<0"-,:^DA@,S3NV*3^;NV+U3O]OG50Q^ MAT@"SAWZ.NK]I+/S:=:WK7;@::I=)/4'>GQBX."]K";.TNCBW7+8]TF$5A854/,F&>*`LSQ+\V M\,O@<+=F$1A:*67W"TA,AI_0\C\```#__P,`4$L#!!0`!@`(````(0#Q5SH` M\08``$P>```9````>&PO=V]R:W-H965T+"O=R[+Y M\GF8SV//3.SUYV_5Q?E:-&U97S3QOWG[^_?%JY3MMEUT-V MJ:_%QOU>M.[G[<\_K5_KYKD]%T7G@(5KNW'/77>+Y_,V/Q=5UL[J6W&%;XYU M4V4=?&Q.\_;6%-FA'U1=YK[G/,^LC@-?'>^ M7?<3]&]9O+;*_TY[KE]_:B/)T["/<"%*&P^/`]*=H<9A3,S/P%6LKK"S@`?YVJQ*4! M,Y)]ZY^OY:$[;US?=YVGHNV^E&C*=?*7MJNK__B73)C@@X'9#X:G&!SXL]!? M+%<,7G9O9"!&PE..7,R6S(N"Y?V!H1@(3S%P->V-8+;W%9YB(`MGBZ47O.'J MG$]4/^])UF7;=5._.K"884K:6X9;@\5@3$XXGZ8A!&]%`*8>C3RBE8V[=!V8 MY!:6S=)7WG4QYW@/"BD!:7L!\J@PT!2 M%2%*8/'^`"5H!18A/$8IQAKBI.">E($R2#&05$6(%-@!JA1[VI&+'LF]Q_)- M.XXL8*;>UK`?2')88B"IBA`'0?ET!Y%,'>0(."C?O3>0Q$!2%2'>P(97O<'D ML8HP,XMD.3E_H"'J*4<"*.SC5*Z8MFP'DI23&$BJ(L1Y[!F4S'<_UDBF#G($ M')3OWAM(8B"IBA!O(NH-3N4"LMT'\S!:H6YR1)M'/8L-)*DE,9!418CG#*K\ M](GLV=1%`:E3:4*)":4$HCYAH9@<7,;+"N0>J7\G(&W>`FW]C2PY,#&AE$#4 M32P.T]WDI82XR2$R=0:4,`-*"41]PCP_W2=>%8A/'`J#O@\(6>#IU89Q!JYO M97-KK,3.>J`A2.VLY<"BVC#Q*]IXMS/#)JT[E_GSK@9_P"M++D`UHM?AU8-( MYE`(#T50.#C1#]S#"-R=B[Y_%@V.`:6$1;W'JJ!X;_$24N_@)J\AQ$T.04LL ME^L>FVOP28$2`86\O\8^+"40]0EKPW2?>"4A/G$HA(F$<58(1>2>/BOK+7U8 MD*;KX^6+Z./0>_&SL2(MG29,L$"`HD_;1JF=-68/&C\L6]/U\2)']`GHG?A9 M6*&6JA+&26'4)\9/`?Q:&[WN\T&J4?R(L5$^$>9_J.KV;%IU!?1.X*RL2%^.6 M$OKX&S76N(FI/JS)DQM`67B),:8'1%G%J9XVVJ#PLW-/#Q\N\FE=\ M#KT7/@O+]\8MTPD(5M+E0)20^8S+;WM?0MK94CCI"%DWH.>3%-A1U)"+QR5 MTZ6([<#TD/'F@83,TG58=%E81NOE"Q+(&UH3GXVY783,RAJ7-96'[:+# M4'ZC^I:FPR+/PC(Z+V&*9DAS17)3,G)OK\C@0\U)SZ8K4D`D.YK2["RM;"62 M14,W[B4>.CMKK!$D=`'LE.FAZ]F:/C0`T/T=)P=2UEB1>/87+"UVVL9,[:PQ M?5%]6.DG+TVX$-(SBH#4@T832DP(+Y?0%A_(?>*71?S2HBJ:4[$O+I?6R>L7 MO`B"7P/;]0#S6ZH=\V,\X8!?N?HW`7P#[[!\\Q##.:<%7\9PA&C!5S$\HX=3)65#R_H#Y`U'8]A_&B?VC"&$W=3Q&X1PT$WX//!$MSEW;)3\4?6 MG,IKZUR*(X38ZP]H&GX;R#]T]0U"#S=[=0>W>?V_9[BU+>"PPIM!2W"LZTY^ MP!<,]\#;_P$``/__`P!02P,$%``&``@````A``(F)VO)`@``CP<``!D```!X M;"]W;W)K&ULE%5=;YLP%'V?M/]@^;U\E20-"JG2 M5=TF;=(T[>/9,0:L8HQLIVG__>[%#84F[=H7!)?C<\[]X+*ZO%<-N1/&2MWF M-`XB2D3+=2';*J>_?]V<75!B'6L+UNA6Y/1!6'JY_OAAM=?FUM9".`(,K8N=UU9URK#BBVLI'NH2>E1/'L:]5J MP[8-Y'T?IXP?N/N'(WHEN=%6ERX`NM`;/O_9R.*;;`54&_J$'=AJ?8O0KP6&X'!X=/JF[\`/ M0PI1LEWC?NK]%R&KVD&[9Y`1)I85#]?"'JG)[/@]DB.H\!3K;"NAN)E)3PG75:_?6@N#?EN7IKU\RQ]D M(\P38I(@0-Z>((*A.6/:X]IZT!CS@C0,RE@:VYTL<=Q>F,)#F?%<[V*HLX^D M\!4\]7,Q'THR27@^57V]HPB>2OE(Z@=Y/"DP<,^SB2_`T>L">&HJX",@,,YE M<3H7W,:C#^9U*01/I7PD3?J/GO14[#$$4X"+KT_'KS^_8Y0PE?@DFL82KG>XVA)8#D-T6+N;OAS/XVFV\>LX M'-[`.NQ8);XS4\G6DD:4P!D%"ZB3\0O5/SC=@5%8BMK!(NQO:_CQ"5@040#@ M4FMW>$#GPZ]T_0\``/__`P!02P,$%``&``@````A`**<>K/*`@``Y`<``!`` M"`%D;V-0&UL(*($`2B@``$````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M````````````````G%7?3]LP$'Z?M/^ARCND+:QC*`T*B=M9:Y.2N&SLQ3*) M2RV"'<6F@OWUNS1J:0HI;&^V[[N[[W[XSKEX>L@[*UYJH>30ZAUWK0Z7JN;8NW,^?G%FI"EX:P74'3$@]M);&%.>VK=,E M?V#Z&,02)`M5/C`#U_+.5HN%2'F@TL<'+HW=[W8'-G\R7&8\.RJV!JW:XOG* M_*_13*45/WU-G@L@[#I>4>0B90:B=*/I3#/ M;M>Q=Z].DK*<^V#87;!<<\=^>7"^:%.Z/U5YKY><&^W8`*@?U\==[.Y9G+K]P1H! MIR:RLE`S`4&3(Q$FYSI:S%AIWJ(\V.6\9E$SK@EMJDBA-RB2!O)%L:RK+=0N M\VT,OI):Y2)CAF?TDN5,IIPFKR+]")[.V/LN$@.>JD[35"UH5$#!MK:KU->! M-%CMJ9CEOZKXK%&UK92&B[R@F-T<0C**`S+R8WE,1>F'@^.>#EE/K>#!-O0A,2 M^3_:;7^A?C2=8C)%(4G6`?A12'`X;E<94!R"$J+$^X62=MQ7.L%7NTXS1$K8+7RL M=GB#]KOHUJ8Y0*@UB'X[J]:V.>!GKV]HP`T3N:8':K:7JQ$*4`Q]AS^N$J`1 MBF-H[P,EW_.RY?7VU%C_M&956AJK,4[W!NA$R'L]+X@*8.QL-D3ST4F6K.09 MS,Z-_.7!^0[+H;3"O!=4^NZZ7MML[/>Z>=&%5[;PY]LMZ=O\" M``#__P,`4$L#!!0`!@`(````(0"^@&&>,@$``$`"```1``@!9&]C4')O<',O M8V]R92YX;6P@H@0!**```0`````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``"&>TOIS%32LD3-3BXQ<4;C#>';2BR4`-KMW\NZML[H MR2-Y7QZ>[Z-<['23?(+SJC45(EF.$C"BE&F=9J'>'1;;+EX MYUO`19[/L8;`)0\<'X"IG8AH0$HQ(>V':WJ`%!@:T&""QR0C^+L;P&G_YX4^ M.6EJ%?8VSC3HGK*E.(93>^?55.RZ+NMFO4;T)_AE=?_8CYHJ<]B5`,0.^VFX M#ZNXRHT">;-GNS?7)-[7)?Z=E5+T=E0XX`%D$M^C1[LQ>9[=WJV7B!4YN4CS M64HNUV1.BVM:%*\E'EO#?38!]2#P;^((8+WWSS]G7P```/__`P!02P$"+0`4 M``8`"````"$`*=$!',(!``#I$0``$P``````````````````````6T-O;G1E M;G1?5'EP97-=+GAM;%!+`0(M`!0`!@`(````(0"U53`C]0```$P"```+```` M`````````````/L#``!?&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`/&IS@]P`@``*P8``!D````````````````` MFQ$``'AL+W=O&PO=V]R:W-H965T&UL4$L!`BT`%``& M``@````A``7IT%M\`@``VP4``!D`````````````````#1P``'AL+W=O&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`)PT9R*4 M!@``<1X``!D`````````````````'20``'AL+W=O&PO=&AE;64O=&AE;64Q+GAM;%!+`0(M`!0`!@`(````(0#AK/JI M`P0``,\.```8`````````````````*TQ``!X;"]W;W)K&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A M`.7:1;HR(```A&8``!0`````````````````$#D``'AL+W-H87)E9%-T&UL4$L!`BT`%``&``@````A`%>M7\IT"P``%F4```T````````````` M````=%D``'AL+W-T>6QE&PO=V]R:W-H965T&UL M4$L!`BT`%``&``@````A``I>N?&Q`@``N08``!D``````````````````FD` M`'AL+W=O&PO=V]R:W-H965T&PO=V]R:W-H965T M&UL4$L!`BT`%``&``@````A`&@B!>:E`@``R`8``!@````` M````````````@GD``'AL+W=O&PO=V]R:W-H965T&UL4$L! M`BT`%``&``@````A`(8!G(+'!0``Z1<``!D`````````````````%H0``'AL M+W=O&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A M`&AU>?%T!P``32<``!D`````````````````_),``'AL+W=O&PO=V]R:W-H965T``!X;"]W;W)K M&UL4$L!`BT`%``&``@````A`/%7.@#Q!@``3!X` M`!D`````````````````3*$``'AL+W=O&PO=V]R:W-H965T&UL4$L! M`BT`%``&``@````A`+Z`89XR`0``0`(``!$`````````````````=*\``&1O E8U!R;W!S+V-O&UL4$L%!@`````C`",`9PD``-VQ```````` ` end XML 12 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 13 R25.htm IDEA: XBRL DOCUMENT

NOTE 6 - INCOME TAXES (Details Narrative) (USD $)	3 Months Ended
NOTE 6 - INCOME TAXES (Details Narrative) (USD $)	Jan. 31, 2014
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 91,297
Carryforward Beginning Expiration Date	Jan. 01, 2032
Effective Income Tax Rate	34.00%

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

+ References+ Details

- Definition

A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations.

+ References+ Details

ZIP 14 0001469709-14-000074-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001469709-14-000074-xbrl.zip M4$L#!!0````(`(QC<42P'Q.TQ34``+CX`0`1`!P`8F5S<"TR,#$T,#$S,2YX M;6Q55`D``Z@B)U.H(B=3=7@+``$$)0X```0Y`0``[%WK<^,XCO]^5?<_\+)U M4[-5=N)'G'32CRWGU>N=GB03IV=V[LL6+=$VMV7)0TEQO'_]`2`I47Y%=IQT MLINIZHQCB<2/(``"(,A\^,O]*&!W0L4R"C_NU'=K.TR$7N3+ M=CH[["^?_ON_&/SWX7^J578A1>`?L[/(JW;"?O2>7?*1.&:?12@43R+UGOW* M@Q2_B2YD(!0[C4;C0"0"'FA*QVQ_M\99M5JBVU]%Z$?JZTTGZW:8)./CO;W) M9+(;1G=\$JEO\:X7E>NN&Z7*$UE?/1&/HV_B?QMG?S^Y^5*O_?&/6KU9K^_S M\6#WO@]#.>,)O-:HU??AG5H3?M0/;AO-X_K^<>V@),F$)VF_O/W_I>D,QXE49Q@D//;%C M6P4R_+:H7?WHZ&B/GMI7Y]Y$XI9&^DG6P'VYM:-3[]A&Z1Q=<#Y.&O0YW&/7C8/%H"!)RH*1+RP#3U9T"B,PC`=+<;E M)VHOF8[%'KQ4A;>$DE[6[N%&Q0:``;]>C(Z>+$!W#QD"8&]:YJ&^S>Q_Z.>8SD/N[$$BW&#MNS76D=\:(P$?<) MD_['G0L5C:"#9K5>!V!)A)T9A*91UDR$B4RFV;?9]]+')WT))HI0B@+;K'B= M=G[:^03:6F^U#IN'!Q_V9AOGY/86TC/4QL#RR)]'`;JC$C0SG_+AV)[R9W/- MP"S:1F;<.7F_T,1^7P!@OS0L7<[G=GS5I]FOUUX?;[5E2C[E`\A(F"?;89(1 MQKHCC*^3805AK&\BC#-\WJXP&CXW'#XW7[_2-S;A<_,9E!X,"QBDPU?&6T?I MS0">1ND-DUZG`#I,FI&D)V$2R/>[:NWH]3+)#."IF714K35>-9-P`$^L;J]Q M72VHVQ,Z(KGA?MTV:?\I;=)"+^(U2M4VO(BG]]9H?,4`XS@/SR`M)@9;Z$-W42S0SM M^%RI2)U&2@DO@0=Q._2O@8OJFGB9CS9V>'`R=7XQ+X9^>Q2EP)][&>]\LKVO M8-R'O848W?'M+1[@5@+8VD:^;/.I?=DWR?OWD[RB$]M\Z@5CE2'K>B+DT/>U M$GXMZ;22MCTMYD\-])!I_2N*6AU)+TM7LV)Q4C MP>-4B4]FV^,8WK&=V4=%$MC;DOZ[0ZY$O)2$X1>]M#$-P'>]A(XO[T`E<0T>S&)]9?W.TSV%(2D>=$)?W/\DIJ4)NQ9N:6\NN;/(2U'_;Z?C\L.# M,.P7W;_;?%&WVHB=ZP6E=/]N3+VT-Y=<&Y[Z^,9%P`>ER?1Y$`M-H="!V_-I M"A8F@]ZS9+A0%<=E*;V.QJ:AWJ;ITIH M3H'=@TB55ZGNB`=8&))U3R4B/)RZ$`I=+U($/>5:@"_@N_*#_65&">9Z6DX. M)6P]8OAY$;FL)TO,.B+M.!9)L?^9W"=#RTH/ M?=@K=E:>A(6]BD2CUMAO;$YBG4A\Y4AK!_L'VX/QH/>\DB7O]C%">`"+YZ'; M&5_S*>\%PNC8IA/=J-?W6P[)A9UO#J&,(-3?M0YKZT+X(GE/!C*1(MXN!^8[ MWHQTF9'O[]?>-=`*,.$ MS4#DH#<`"^&>BCX'5IDRIM@X:3GITCY*DUO[!6I/G+!#MT-^> M%,UX>P^1V0:L#3S$=6%UPCN0%'#[/ZLHWM@3KA^TFHZ4%SM=GV0IA^B@T3HJ M2Q($KR_`6=`,H>KP38?JK,(+>MV0<)D!KT<8HKQ1%#Y^N.^:^P[AV5XWH5IF MK.M1+;+CFJLKA4&T\.EMB#4I9;D(BZV5*F"Q&4X'4N?R`B9@M^8&'N6H;@_K MPMEZH5@7SO&38G5DY+D$H`3)+:%\S-0_'\K'3/H&*(MRHLFTTV08*?DOX9>; M["7@ZN;4T#*AG"7V>&CS,_QBH,U/ZS-"HTSOXSCV`!Y-X7%82K-H(RR.;FQ5 MRH_FYFL%I4>"*CU;SPFJ]+1M%]069!K]H]5X2HK2%F1Z72SYMD,G]"(%<2#' M5!9N)%WU"U^MD_?/BL;+=S_+G%M^?PKZ*)-3KM2T'ZD)5_[Y_5CF/:R!J-FP MM2QK]#\+Z;S?QP*,.X'`1P)ZN(&W3@&$#%,9#J[&0C23Z?=>IY?F=UD M27D$L]@O!$2=N&UKVL%(11B+$Q&*/O!@*V-8$!;6CAJ.+*X/XFF&L>@8U>JD M=WVKHT!/BIZT@R":X`GB,[/\0'>TA7(ZY.$`9EG7ZSS!5*P+X2F&\+AI>.P( M[-NKIW,;K'=`ER.Z/:CKLGACJ%BE^/"*-U3IL?MA; MT>^&I$OMQPCC*)`^:S;B:B##8X:OUMXS)%7E@1S`5Y@4E_WIS@^#Y#WV+NV'%#]<*QEZ MF#[]J=XT/YX4\NV0G`\#"URVO@S!`DD>L"SS M'S,81)#Z@O"`&#%NMHEQ4/B[J?U@,'-,PM>3810$TVHT":''..W%TI=<37=9 M%P#(OO0XV%$)4Z8\V]+VB%U@"5C,=84H&_([P7I"A$P$DNKCA+_[_(SZ@8_& M[_]4/ZA]ATE:1-OUBY@.Y!T)=403]&8$5[ M"8N%ERK:?4$*WI#'H%@3F0`[`%V"SZ::I!*"@4U-A@!!,3`\,4LBT!]-7.0\ M>],A5X?*Z,6"%\) M7.BT-QA,H4>L?/89+B^@%^RVJ)88!-%[H%8RB93&@AC`2R$82@2:GT,YUBL8 M:C/H&G`:VH&VLC!*@#"6]PN`YC/L.P#_2^#B"DLD@C2#*`+HP:HG[O`U6#&S M?B+4?]!K?"/.UU1"X^D)52B&F.RP1O/-`*Q>1)?I\JS:?XW%5?\<.@;#*\H7 MD3ZWI@-,5(`3D$A*U?4C-<+EC9:[`5U1A]H(ZB+& MZ+$:O<'P9%QPM]$6?`65A7=HWR=F"L5?D1T(^4"ORZ!%(_Y-,)$Q"I6%QW$Z M&I-2FZ4:;`BGI!7UJTRA">.CS!/FNE`5FP=YN03][LO8`W4',T-^`!F5`5)? MUD9309?`DF!Z0A3`T+H>#=F/O@+P"UL-!5<[;*?B]]O`8-FO`PCY@#28AZ3?Y^`@DR]P*@;>07")SA@[M`[(".\"%RHUY17,LB9`_UE:(;KNBH-[E^T\)IU:#(4('2@(\_#LGP?UO@(ST+2F@>J!"H"2U&< M,NX"I#W5%"B8^Q,Z.BO:F.,6`PT0AZU+%$ M7Q")OKQ'!529.M(JUJ,P',#20E;$KC4<7\XB`EU;;\R`%P6!/@2ML4[S2$*@ M[?`$^.E(1,;YPCFE!5:])<`*ZOZ@&L\O@&8'X+6HNP;,`/'+60$)48*(F"[< M&HU3%-TTMF$Q98K1ORVXMU.[8H%O;IW`Y6]50./T[@TFH0W)I5ZS$B8MD*V9 M!175#J2@W$!/)!.T`:3DF5NMLN.,Y%4#*>T/K_;N[L'B"F__0F()DV:^P@"-*0E6Q$G.?@9?F`44/PV%0:&MG M%NAI*!)*,:*;`_-$-@"5EO9<=#WK"3N=@B3.DB%PI/\E8V@9`9>7UK MR2X[DP$M`<+(R;(1L)+H#3MR$[88OF6(-O$:PHJAF#%$SK;V7$+D=M.N=-XJ M-GEHG-.L^5PS3B>JC'%'AWD<)7C!#*6WB#JZM+3_`R\(.F=#T("?VH3KQ+%E M"6ZCNPE>;0V=8?*%%O7-%#JF\`$3-W=N#=\YP;4611C6+5K#KR@#U@[]#B65 M81:O`QZ:[:07:R6I#*-*@V'N:%Z&@70#RZQ8`!5'0-@53870\E\EQT?O@SAC MP$T6;*5\\JPHE8PJ.DBE_@;TXJ+=/6'M[BF[C<:@MX?U=Q66<F%6ZL/AB6ST&;&!&4-':B3LWH,9Z@GI8AX*)@0`\*G1HLJ!\`W7%01>Y_Y^E MKJN=E@V\D$+)Z07,$Y#4]YYX)FM^EFU9?I\`;XF78K`R"Y;=8K%@\$(]%1D; M300+=AX.`LH6!9#\:>0\A73-.)>X]*S"DSQ80]G)&EG6@C M.MM@IGAE>3J,\E0F5BIV;+LS*[OM,+-:"[>KWU3]O2GA+JNG#]23ZT0(ID%> M2P)'NPF%0133.2]#\XL`B\D;K$.NB4_S7%%9_;[6N=Z@4=Q.IMGRHGG,0*X=#$W8BC;RQL9FV2W,*: MG`7Y\X&1.4+L4]NQ%.K6W&5G=0P0J>W.FA37&] M,4CA@VE(>*2&HZT0O!'U8#Y,52-\&T'@D]@:V;&^AIA>(P:/H5\E$@A<<"3& M7:%3(,9+I>PRILC)/W%B*^.B1:$P41FR4YLST8$OWYM'=8DX\5`3^,FR5ZZ7XD8B=#2&]@/O: MR[=[](I&A=6R)E9QJ^[E\I,HJ/-L%6TW]?35OIF:\KOX65VSWE#$O_B?Y#M[>VR.A+XNLW'G5:OV6/ MH*]%^S?REIY"U5K,;8E9-:`M9)U,[B6L*[1 M6L:Z9>3FS!L>W1!7_?7/*C_:@&7&JXW7QN7W;^KWW;N;ID M[/;WI7-/O5Q?LY&NW[9+4]Y[*ACW#LK9B3TY+/\O$'WW.73;A M,P&;,9((!.E;+%X41.J8]0+N?:/^VND`>F?O:-NE;M.T5)J,5D\'?7F,I$\2 MZ:U^LJ28#(.1I'VLC=6Y,72'8I,$@]`IVX'**Q'[NJQJ)!2E@K/RIEWVFS"& M5N"Q(8Q(692J96?W*FR.'14&]F`70#![BB]2`TY^DJZ"R.H[OO`)&?8L!(9_ MO_$`DVA7(3-\.3)\6<+V_-P3YM!-!&P7(W2=G8TNO<%FEZXEP+4[C$,V11K0 M*2Q66,4RZXBQ'<_9FT4T>4OOW>![*%JI[Q8_ M-LP+!^B_NG=N;`QLYF+9-2C.[4>"ONIS1^=8`AMOS3'>"R,%>+=@56?-)'ZN MQF`T@%!CG,RO2Z0<1X5-MZ\GW?-?OIY?WK+S7^%GE\VL0ANHV3,/L*BF+Q[O MBJV.=ZT6&(%*(2&)F7T>\F!*VY'HU.<.3IR)*$8*L\4(=G?#U\L2[ILLW<>< MZ/I?7`'T2HADG=H_BN0A&L_"&QV6T+%">(EZS,&(.QN]F,,ZPJS02R`L,^A. M6GZ9,LY'N4D>$6_CGHYJLU5KO7/#$(?`VM37O7JCBN:LMBWJF_[MR9>!\'&7 M7<,LED5YJJ^]EG?"V1#)F0)MK_I8X4>I*N@&:\K%F=#_W\JU/'5G"7L4FBZUF>M^`^"-NJGJ0N"YS?Y)AYUVO2_91`UY. M%DNB(89R\J=;S_C7MY(GFM\"<'+_-(K'I/RW@]%-]Z>HP>8:)X6'K+%069]Q MR7#K(KUPV>GZ!.`>^FR/!)X;9S_F-6.X->E49>4D_KR;!T8.8@)# M,05N2E"^AUUY283EU,TZ>.?XQ[BH+_*/5/HR MF;9#_W,$3>AN"A5NNR!GG>$OR!8?NA'YE\XO7SMGG=O?*57\^:IS^9F=7EV> MGM]1NA^/;4$]6`Q)TVX0O;7LYM#_FY)WV+AM:\ M3:_),(5[6HY&X\#>18M7WIBSJ5F-4%9P"'K(!I&Y#A`ET[FVH9@%,'?JT(%6 M6]FS^`Q"\=(=>V@N4_Q0#'0-P212WXBR+A;.XWZ,[\T17)-S$'U@B:FL!@;V M`JR/XAC!8[429B;B*%6Z]CN#%Z>8`Y8Z.V'*R+&J,;(I.%N3<$=Y8@;SB47( MOBUIPKPT3/YSVR"KF3/"_!W4SKE*A(,<@9C10D"Y&%$\3R.'C? M[B2;*KQ8!'V0ARQGA/>-`#)[ZDAQB87L.8@^E=G9?1,ZZ6FPZ()971XLG5YWKHF+>^Q&HAYQ!;G()JQW$_#?3:*ZD.AK9A^EH! M@*?\#B^LPH)@0;5&F5T!TW`G:7CF=#KJO,$PK^!/(4/K2*Z)$]98&A?\V425 M"G][?[JP^%<3%_?]*!!E//CFH?LW#$OC./O_]JZV.7$D2?\51=],7$^$\"!> M3<_N1M#8GO-MM^TU]-SNIPT9A*T;+'&2:+?__55FUIN$P!*(%V%]F%VW#:JL M4F965E;F\RP<[8JZN(5(?>[&@V>BJ;*ZS;P"W`MG7\`1JMUH-Y>0"):.K.M& MS'MZ:K1:O>U&W$F&:*=2;96WZ65Y0TCO=1?X!0%E6^V&QFNK/3SGN'F5PV(? MRS8N!8C,C_8GSZZ'M.L08'%,[$+6H-4]UV@*WABQ``'S+E:SIS,2Y)0/EI7M MOA@-7#G%.!/FS+HQQJKX$)N(D%^!ZKHAOR6"O)F^%-AR!2Q#L]-N:]2#2V-L M)$3NA6CV]*VU&"%VX7GW+NB6K)NM5@YA^0Z^'TJ#]8-M+]H6>=)\HJE;0AAY M5Y0HR4OFMT39W:S6OY$5L^IV6E;3.B]Z5GB+5.1N5&OJ>Y'^]-Q#;^$`4@?&,_$E MKT8$_J3?;=LUUX"I'/KX*S;B/F0U:-M M+5IN#]>RVL4)Q^\JPCO[%?-#1>A2HZU?G;\Y9B%"YH_X&M86,MXX$13ZW_%V M^L^OWT)G?SAJ3L-0"O!0:UT(4$ MMP>W4XUAJ^#3TIOC%2+@!DZ\O8V0*W3ZBJY-BO;BB>QU]L&+%3OW(G>:G=;A MQ=Y)-N7XI[:5"[=:+;W59//Y$8'K[52/S6^]=!ZE0@*>6'UQGM&+ECSWA4VL M>/:0DN^^-/A89U=DX>\VT=B_5+K3[ M\))OI;G=[GEC$_'UL.F>,%WN["!ZO0`LVN+CGG7#;2M:[DM!RVIM)AF24J:4 M,30RU%`TFHU>_$5E?7JV2[U&I[[IX]\6WFKW6N>;/3[3(2YVOY5S;8H)"K=9 MOR*#M[IE6>ER8)[TPD6(_TEI<+VDP,>'B2-J2E7)^2MG/N!$+8]V@%@#',$7 M<1K$=,Z,&U_]2Z_9A18*#6V65+(UM]6 MO"^'TOZ\E`18":V+7_OFV0N"2<;&&)=X[JYD]_$U5GGO%>MRO;6D$A(FT"E! M^WFE;Z)J/8G(G9G<\:U>$T'*,J?%Q=%0A&]#`8!)A<&QFON%7'V75C]]>AJW M&W@(9U5-?G)VB>::PKII$-8SWE+SBZRC%C,9IW*\4_&S4BHJIY?HZ,%"<=D] M+CC';3JSYE`15,/GQ=G(0*`-+"#211Y>#G1A>:7]%1.#*6?M'_B(?A"YXYEC MG,.`]W)\8UC[YYFA?$LCZ'%J)GB$%/?C^@-&SYAG\04:,$D5KR&MVA\Y!B2 MH*N`/$@`$`&L/&XHO)TK_$6P'D/M/%-N#-#1]-;XMV9-XBB`@$L.[R,(\88J-31[Q,24Z+`)9 M+]BB:`U?B=5?@=4`^^MB-N$D1Z)C1N")*X7/X,[BTL0[S]A,55L:-K8TR:)( MR;#*G\#%`1I36;FNEU-W1C"30!F9'%OU#J`8?0^8J0V*(*%+0EC0W_EC""3] M*YY_QEJMN%JF/[<)0E7L9)LW,2V'5Z#8"H&CSE=IIODO!R% M^LS)4B??J0L&L;J(X(=PN6C_'@,8$OH^XCS67%;,%>@B(^OC#\2XUW'Q)^P_ MQR4^`M]@0C\RVT%W"6!KT2OQ$'#FLD`U->F/8VX0N(HD+SQ^:N&Q730DY-D7 M:",2^#*3+``S![;/7*:VA$:E\#\3#;!,"?8?GZM"_&1G]P>#VV\T(.EGO;K]<#ZXO3QGK<+<][(7[HZJ'?>>V?QBM MJ\[%U;FX.A=7Y^+J7%R=B]_ON?@P>^^=\KQL?0?22H]F5TUWUKI.J M`[RO*N=1Y3Q*F?,XC'$,A!+A#UH%V>%-@FV>@HQ`^E'YQ@QA`$#$$II+8%%H M*\@Q3LRW;$.N`4`ST5J'*CI6\/YT*-!T$(8,'*"3]*(G!+-!Y2+>VZ31O5\- M\I'F,5"GD0&29AGW;OCGX;5(3]X\LR@O0NXPV(/Q#3*O\&![?P(4%``S49S/ M':;)V=1GY!;9S'@<'R'65HA@3YD0M:[<=*J(0YG$-Z)/ MN>2,MJ%Q'&9`R1"!K[5S."3B0^%^X7/J?;B%9^)U(D`#03.EZN2CNM M$BF53U2OOZ*CLH99!VRMY`K4@K#7],3B/1\23)0:4C9/U#,>YQ74EDWN?&32 M=,(.?0^[514SSM@-QHMGZ&T?`UB=Q%$$BA],8E!B`#S2NAU/@M]5@A@#.L$Q1H';U,$AINX/ M(ID7>HJ>D-BQ.2MD0G92??AP*$`J"7^3V\?8GT%.F']IF>+06'?G'1$'%#'F#Z_K7)H(I$%_!RJ`,#/(3TXWO!`CP`M' M6428\"K<&8MQQ&8J/VDD/V4RK2-2+4&ZS(9<&7T$CNY,=15%$6@C=O`P\N!$ M+V`'\2PYQ2*8HX'HA`U%<<7Z*`G&?69ZBL<6-7^)AFPX'@L+N*W!0P,9K\WL M%Q8]]#&MP^]Q9FS#0%L%\Q8&+Q+T%",1MR!?%VU!B$9:SMN&_`X:DO`-IH95 M*UAC]3@'X97/C&OX9KPT1P8WH2RD_* M:`P@`2%/(;_$?\D6)15PFF/N:DE;SU?CQY[$QB:WF9#CW68:$($ISK]NW#$3 M1*2FP_L4$B_.K<[V-^)G!(5D4?QXH2*NAU=JU1#VEJ*K0/(-#X+MCFFM0(4F MCD=Z,.=D-QY>\2%+P9>'<%84OZEOB<.(#.CIWO#,$&A;['P"Q)_AJAD8&:7G MRZ%,.5U\L2"4=281UDQ%4%YJU)M+AZO1IH^B2_B0)W_@G'W,9LC5@2A*/0LBH49FG37`%C_UY= MPMX;N;9MXC)D`Q<_=1UU$U=)CU>(L%+[C'$$O!*V(1_1;?(@>:,+O@-(,/Q7 MQR$74,,8B&?BE/QI54R@"(\+EWX#]YO]X6?DQQSY<^:ZNE!=(%=(7XP8L2GZ MG?A?Y0I1TEOD\&0E#'I`$E3T(A+G!9\)7D/"K3BHZV-@\]18?**&/^<'*Q'# M\7.GK,58R<*IA\=NH-TNAEHA)+A:]2_M!I+G*6N,NQF3TZ@HIY]LKW M++4V(O`39P/*D_,>R%_4(I2$PJOFTA+[7^&G9[WCP2'Z#;U=2'(TBH&4&[WJZUZTCR\>P$G-[E M\GIT9?0Z-30060DGYZ25(8-]7I*B:#4#_$::O9UKN>BW=*7]9'O&I5A__'I_ M#-:#U.EXM0U5+J+<":6ARB#.J/X[)E7@,#+D6J'6U=2*?^'),3.BFK+&GN_5-#51+U'^=.W)"S'=YRRO+-VLORV+'<8M"6<@-%^E MA_RE"B]89^XP>;1%%K"8\QS.LFTO/YD)?HGQF_+LT!_@"GP&=/-%4 M(5'.;-H#?_7L0^Y@Q@).B/?DV3V/W6JO*?%"3L9N5Q7FL,5CEFP0R#2+C31" MR^/:JMV0JQNSW$OO<899DUGTA"0\_(;4Q1.['\S]@!>8LN&_VQ.;CB)3;NUL M'QB+^2:*P]@3/D-50OC$@D7D^<%RL9#*O>C8Q;0$:V%YU;1*U_",!"_S!1&` MY@?2E"Q\%.D7O-B2%U9X9EF=%L)\#3\OQ1\L'L?W,?%`68J9>OUU@`#U:).A MM$_$.$?C>8W#JW]LM4+^H0(%N M5<&_B/*X)`Z9(ON$_\#>!Z^G8;_UQRY*@GLO&!/?FFB!Y^RY@1.Q6)4ND@F: MG\(3%`,/D'`:Q9U(B[#Y9NQ[HJP:EI-LFFWM#Y)0((Q.W7977M-!99.AA8)W M@>^QG\?.\96-LBW!";6\./GOB8ADIOR2:DPI?1&/Z44<^M1`[5%Q[%A%D,N& M&D?BWBPEYR<*!Y@V^9+7P$QTN`@./+0&4<1WG#JF.E&S-94N,T\I\*Z15K5= M-*EJP8N"3:I-/45P?_FE/[J\,.[Z]Z-_&:/[_LVP/QA=W][LN#OU^+*0%RH# M%ZL/I8:39&I6%O&]T93"+(8I%R67Q9TTI@TAZ<AB*J:U55'G#[;?SC/=5 M#\Z3/9LFGB%%>+'!0-WGAT40[K]'X$"O"UWDY6UR77FU^V1IH7YJ6&:W6:=: M%BP4R^Y:E#GDM]*+4QHT?.65P2BVC9@SZ=]>C_A=C.+H= M_/V04?V1'##T*.#%3IQ#F1[W%X_LTT8/O8W%0V1^.N5E[PMVF`TP*I39RJG1 MJYOU.OXGK\FFQD_ULWK=@G8XGC*)W5V!F[&R?(U'R*(*`+]]!-:UCW%ODV\D M3E^M.A)L3E4LVF5YS`8;@'8EJ-;XLQ/._3\=8R2J_$SC2S0YH[.2OPA$28?< M:ZA&EII\3..__2+#Y74X$]O$2(89W@T.]P"'70 M>!_<2'N-_&TUS#8M&0JDEBUF-3SA.?7IN#L5O_]$"K\4X63XM0]8[HY;#SO+5&-5^H1A.URIU;C?2K@ MN=EL);V>KH?ZS5O2.=O1THD`/Y-\%\=Y^CVDI2=B`]W8R[+(:Z/WS"'X$N0S M0'A0VA*`_T53"Z0A"@O@-2C=#_M7B7C$WS8@Y+_]^O5Z]/7R9C0T^C<7*,#@ M%F&R+F]VCY%UE/Y)AAH>[Z7V7SS(`$*?*I;]4B4_3[IA;6D04F5"`,DY*$7K MJ\0#7%:JJU+\I;I#A5,",SE>&R'N-[&%4$M7RYLA\4R.KN%Z"X&-X$*%0P!1 M)::K>>/1;\GZO969DM@U+0:S<.(1'>TVE>W)#ZD4"4^?4.F(,[:?'>CT9^]PS],C/W3X<7 M(+RXLYG!1(';BVQ/$24QBXA9>&9G9C%]&S`->@AZ/C)F2QFSNWT4EQJ2TYJX,&!1BJF'3,7W=`(*HTW MVP$C8O5T9K-P;@,3%8B,_YY#91?_-YK'7S_PB`)?UF M//@!BP)JT%=DST/GDR%^^J`,"F0+Y#]AL'Z64Z0_?3(^SVSV M8L`S(;!.#NGB#@H__B$FFY!OXVVWQI8./2'_IY!Y=1("\_QQ![A.DNP..;\H MJ1[YF-^@+OMA7V$SQRO#;5WMZQY/"$.QIL@U=^).]U(!+.LA9@[Z]O&_'I=?1^^TG\8%EFKU%/O*72 MSJ9EMJPLDSE)E_.%':X^I36NYGRGNX]LBGCG'TES?SG-R:$BKYY;>?WG#53D M04XF%-F5Y9W2R>M3TU_J69M)-/$7;)L]EO7GVD#Z6K/8]G1_^0(?O^(DZQU%\YX?OUD$/W\W]'-VV,0%Y?,YN MUJ!_5R6[%>\[K:/;X%M.:!-5/$*WPDY[W2,`5"!H, MC:\%&?B1;=9-RZRWK(VCDY+,TNJ95B/++->ZK8T\U'$K_!];GQY7GI[+7,O0I-`Q M:L;US>#VZZ4QZO_S@,5)LZ,I\[OBE4$96J:6T?R?;`T.S]9@T;P)!]2#1E^3 MXRZA#Y-(C%3!XZ7Z.$'UQ0'-8$@5M=;8,U_L8$)P,Q+*`1B/H*P*2J,XTH,Q M7CPC'=9W&B@M!A9/@YHIC<:"/>JGGF4V>MVT*D;!_S63\,]N`&!0;+$!G4T4 M!&'!5*/>W'M]\_&H%^&;KT^4RKYUO:F"T&($S$M&#<77`D[FTRYFF;&NL"I5 MJ4I5JE*5JE2E*E6I2E6..Z%9BJO6JE3EF&=3E:I4I2HG,;FJ5*4JWWA/E2M7)OERW MVE6I4E6J5)4J5:5*5:E25:JTS3LM^P&\6H,J";'/<2\6C@#4X9P1@&GSXCE! M^.3.58HP%)CD\,D1,^5[*.)Y-OICI$.S>N<=`E1<55%CB/J<5>4>B@UUO@CF M?LC)E<+%P_\B/KIOV)ZWX/!(,_?9C;1[GR-!"5M7]I8LD5NJKQL0E"LP2@Q@ MQ>2"Z?5R_?!VBO5R5".W#KG%ZK'-1,F6>;Q"!6UE$+1IL:U^%X+***HO:6YW MM);+(Q4D7!'KMX%PL'-ON%3U-9*PQVXZ=):%R#DTKX<`W*J1?P?T'_]R[(#; M\.$0^3*C?ZWHUMP.MYM!+3!WMF(^,X;+*)##X0%X3&BS.; M">"]S_1I8_CD.!$;35@#[.BW&A^(_(.XA$AC1/K"2WSCCQD(PI!TD0AR,`"( M/H/9*\#TL?@#"'$4UPD5[>KT0 M&=#6Z,;_3D#0=8XS#":.$3:4E0+XMGJR9")BS_DVY#Q>9RC$",`1Z9MXA\HI M-R"R89/ M+[$:XK8)'RZY[-419X^V;R::IL2Y+GZ@Y%B2_@Q8`CXX,DEPDC6;,]?AQZ-L0 M9>`F;P#<+UDP_'')CT&?@;&T8E(:E[B>D/N9^@#8;Z[@`&75:_^H%/XH%%XU M%X!?XEKSW?47M*\IGR9W63(*^&/VB_1FRG74$:49]MNGT,O5I;!!997GOP3V M_*\?Z/^3E_J-=I'7N077FJ^KY4[J5.)M[GS\*QD$#%40H&18G=!<_SY:);A> M_^)ZCG'-YIPUA[M^RE;G^*<\$)[O_4SYCGM^%I6BAJ^>>JZ*BOR>:@<%/N49 M::L"B_T.OH$:Y*VM*>:];6,5L83!ELY@CV*/_$@2>4>\EWA?TN^I7*1N=EJ= M_/>+Y9A=X]QLU;Y8W=OPN]'%3\VNV:]V%29-O+ER-34LML M-4\VG=)N9W$NU29W>,EIDU,-"X"YX(6GMMU93;-WGF53*.7L6%#9VE%06>UX M>\3-@@)BK+_-#^I6#D7]:#7,7C<[5E9)9M4VZ^T]@&0=7D/+:UO05`/V=6*: M5]G3J6YC\5Z4%>TFY;&_@>RMU1&_M+)S>P)ENOMT*OM*M%B=++=:I9SBCDBP,2$"%UX9^$)FZ35,9N9[K_*.;N6V>J]KQ*6TALB44V#],X/ M#@`#:+,<#"8TL(&1$^2>+`'9&[$IEG_)/ M[#JP:_::)UO;V36[YXUJ7RR3_:',=H00&!PNX!3-CAT1&YT-<`E+,SO+VK"K MH6#$03F[!R5I!@;&=$B`U>A2"@`K$[B50,3Z?#F\6_^-&-MK+DRL"E"@`A2H M``4J0($*4*`"%#CX2!6@P'&%V25M1ZD`!<_?:B35_T]O>Q'6;`V\_T9OQ^>#O% M9OQZL]:T_LV_\&]MJ+[,"WYUGA^@UW[AN?3E;\.+#\;$&;O/]BR$KOR_->N= M5D=A"L3&W5JHX=CQ;#9MU1E[[\S]('(F&21KG+?J5D;)OJ@&AETN5N.\T=%$ MTD;=4J#M%JK1:W8S204%0K?3WZ$\:.C/)EE!'M;J3[>AC9T88(/Q&]KXS0SC M6ZUFI\CQ<4PU?B%JLT\9M]*D=KOWIISHV&ZDN=/8X9[.5=M>8)FTV(V$2 MEW;@L:@DO'."X9,=.)_MT!WWOR7Z=W() M```B5@``%0`<`&)E`L``00E#@``!#D!``#57%MSVS86?M^9_0]8=7;&?:!U<]S8C=NA*Y#YX1 MXYB2FT;[O-4`B+C4PV1VTWAP--TQ+*L!>`")!WU*T$V#T,;OO_W[7T#\^_0? M30-]C'SO&O2HJUED2G\%-IRC:W"'"&(PH.Q7\!GZH7Q"^]A'#!ATOO!1@,07 MRXFOP<5Y"P)-*\#V,R(>90]C:\WV*0@6U\WFR\O+.:'/\(6R;_SD1\0;^A_W9Z7V['@W;K^]=6N]MN7\#%[/QU*D3IP4`,Z[3:%V),JRM^ MM"\GG>YU^^*Z=5EPR@`&(5]/V7IMQ?^6Y)]\3+Y=RQ^/D",@[$/X]2O'-XT- M05^ZYY3-FIU6J]W\P1M0%P:1F^5.`U)'R$_::I@F'VGMCM9MG[]R MK[%2?J1!1GTT1E,@_Q?NLI[UUG1&3?FP*0P3SA$)=.*9),#!F[02FT<@!?"( MRQ-#TYN&=`M-&EUZ@YSJIR*TP=M"A`O'TML;H%D2W2WTI0:=)X0"G@='.?B( M\X\@$\(^H0"[T"\%1DEY&#(90$@JGP^GPX5,,D+IN2K*ICH,D2$X41][8@8O M,8\0G,ETQ]`3(AP_HP'EN4CWXW8\G1J0/_5]^E)*I3M$A^$9LADD^'^1D42, M]1!W&5[(3\/I;<@Q0?EZ+,/C0.V%\SED;\.I@V<$3X6KB\S@NC04J8',1L*8 M+D;YZBS%Y3#$-@U05QLC7SJ9B-'@;<(@X=`M%$O%J`]'>*$9<($#Z#L!=;\5 M0:6F.!S)!TT$WAP'D;<+9Q(Q*HTB:J4"ABW,X'"!K,5Q*@L-Q M_*(-\/<0>V)E%,+>42&JD-A%+'=E+49].,*/PG_Y*H$5`:4D.!S'E>:$CQQ] M#P57\UEZ1Q$PZ53ODL9`D.[*_%<>407;Z%;:'`HA] M;D,FRZ5G=(P5-XWG>_AM67D.XWK*%;JL)/MQ._8*O@_J8AR.G#.T/O+$%L%? M/XKG+9U%\A@=&W#RVVUX&R;6F0LH$UGPIM%NM5:,(',3IMUM]<4C MFEPNPI*1AH4M5_131N=*1<5*H0J0F_H2W!O@!>'94R!P5:I?B\@"GK*W.[;1 MS]G5]/:X8CKO5*5SM5BUT_X`PT?LXT`4;M<"JK$50H]+43Z";W)C MD`L_;7SUP9MNA"VGRA:Y=LXEX+(0>65\+(.D^H`O8Z=LP6MGJEZ()E2?3@5< M42'DFBEE>#$3=>M@HDR!:V>>:/?W1'VA/VY^#T6%F6X;U=@*H8]8O)>*<$6O M?=.Q*P=7GZ#3U;_E51G"ULZG9$>>DB)6V1U9?2XN;)(T,6MG#]WSL)0;^B.( M/8O$C9^,M3*-H/HT7-@Z.4+7SDACV9H@R#,A(YC,N%CIPWD8]15[:(I=G+%H M%J$M9KJ+.IBNN"J.:$7%>0O3&7W-/ARP80HY.FUP,=U_J%3W6?AK&C(;)9E. MO#*53#YE]:5!4>FV@N?0K4&EFY\R@F8,S!3T4U/5+#UI(U5]6"O15>T6[ZJ" MLP2_GT_0!LXYU)5`?I&%_`U$/?*A1#TBV8($7[`\ M_`#.Y`2G+JUV#WHGTD;Z(P^6AXU#`VRV65>^;\VFK3_;EC;GSGKJHBFJW M$`CH#$&.>FCYOT56+]TS?3>'K/HEXA@VS5?,/\"<6Z^[RYATA[3ZGO@)S)JB MH'^&:;?>D)>T[@YU]9WSTQ@X14UUJ`-+73%+U$R_R&.3F+L^Y2%#XH,]G)A` MGJLZLZV^9>CV!.B&,7RP)Y9]!T;#@658YBE$*GA5+2'*E5(4 MV?DM"=.Y/K&,'(0TSZA=ZAOP"4`=Y2`Y;;' ML@5D$TST+R?#5^`R7`)L5PE6YIN!]>>#U;.$YTK=W@UEZ`D-&^;8/A%V]9VY M!-P+)=R/4;`Y$Q%MTAM.!"_C%ET"XPIX&;=S4O`5:^-6SY^2K0'7&\O4+>`LG@FLISI)_^JPNWN;0G?4*VS9Z'D7L?>\Z)<05[T^9]<_[RA> MP1N!"9'4*_A.C?2.4I2[)I@01KW"[V0_#?3-GCD6LOUXO!;PYPK[KZN[A=M" MQR\$;A%!F2^]B])7N-_/AE:N#[L/K^K[LN6,O-4'V%]]M>O\R".W2[W[/GV1 MQV.VK]8:3U#LERRBS^7BE.X'Y3E5W\D]R`OV55W.,8'W:0V5OU*=R/'J;9$B MQ_?,OCD>BS599G?=<P% M,B\C;9=@49]LK3+7]KVALJJI74K>D6`WT90PJXJX/HEW'X.FJZ.>F;78%D#= MQ-GM&;S;#F"OOP21$$G=U=GN*R0_B9UJW[)UV[#T@;.Q5$0RQ@:4/^0?V!1/ M_@]02P,$%`````@`C&-Q1&+&+-X#"@``\UL``!4`'`!B97-P+3(P,30P,3,Q M7V1E9BYX;6Q55`D``Z@B)U.H(B=3=7@+``$$)0X```0Y`0``[5Q;<^(Z$G[? MJOT/6DYMU>R#PRW)3'(F>\H!)^4Z!#B83,W9EY2P!=&.L1C)3LC^^FV92VSP M%6P(6YL'P$;=^K[N5JO=-OGZVWQJHQ?"!67.3:5^5JL@XIC,HL[DIO)H**K1 MTO4*$BYV+&PSA]Q4'%;Y[9]__0N"OZ]_4Q1T1XEM7:,V,Q7=&;-?41=/R36Z M)P[AV&7\5_0-VYX\P^ZH33AJL>G,)BZ!+Q837Z/SLQI&BI)![3?B6(P_#O2U MVF?7G5U7JZ^OKV<.>\&OC/\09R;+ILY@'C?)6M>(B!G[0?[>:'^_'73JM9]/ MM7JS7C_'L\G9?`Q4VMB%88U:_1S&U)KP4K\<-IK7]?/KVF7&*5WL>F(]96U> M6_XMQ+_:U/EQ+5]&6!`$_G'$]5S0FTJ`Z&OSC/%)M5&KU:O?'SJ&^4RF6*&. M])-)*BLIJ25*KGYU=57UOUT-W1HY'W%[-4>SNH*SU@S?6NY:(#CXHKKX,CB4 M)J@.@!;T6OA,.LS$KA^1J8A0[`AYI*R&*?*44F\HS?K97%B5E9]\8W-FDP$9 M(_D.D;6>]58S^E5YL@H^]*;$<57'TAR7NF_2H7SJ@P3@OI9G3L8W%1E!BHP/ M&3ARJE^RR+IO,UA9@LJ%44'5G.ANL2TM:#P3XHHT.)&#"YR_CSF0?28N-;&= M"TRDY'[(Y%HCTOBB-^[-9#X"HZ>:*%EJ/T0MT,1L:L$,5F@>(,YE9N3DF3B" MOI`.$ZE(=]-6G$U;6#S?V>PUETFWA/;#T^,3[-#_^$Z"-=8FPN1T)H]ZXUM/ M4(>DVS&/CCVMYTVGF+_UQ@:=.'0,H0Z9P329!ZG!F?3!F28EZ>;,I64_Q%WF MDJ8R(+8,,EBC[MN08T=@,]-:RB:]/\)SI85GU,6VX3+S1Q94T1+[([E08.%- MJ>M'.P03K%'I%"BK,C@VLX+]<5Y"56*R*1GB>39P94@;%)>.K.FDUZ?X1?('[%*H%E`14IL#^.*\7P1H+\]$"K]B*C(PN8>*E# M9+)B,UKQF2T4U$,\LG=8"V&Q@N,M.Z8$L?)WV#9Q,;5%%W-9+KV0(G;<.)V' MB-N\?/;36N8.G9?);MJ*WL%W09U-0\$Y0[DC%EPBV.M3RWES9Y$T147C;I,Q MX9Q8<*0*0=R=<:3OXN3>^HPYSV98K$IICE!;TL?`+$_DS(ETQ'A.>&&1-23+&GNWN')0K\3!F.$T=*K?Q#AR&<).Y2QR+6"OD4N&.?5`X+6673>TZ M4M!**O@1.Q9:J$`A'44CCFYWAB`V`->Z/P6?@TTUM)1'*P6EXHON@(;`-K.# M19]"^OY1//B41FD(^'D2\'=%B(U14%71D'?LF(:H7.2@(M6BD%ZTJ$70)SE! MR4[9;K6&B%QF)R(UH:6JHA'GZKZ&"'R6*84*TV;"XP0.NKVAAF3.Z0WNU:[^ M+W6H][I([;916S-:`[WO'_?NT.VCH7%!'?PI MH1OZ?5>_TUMJ=XC45JOWV!WJW7O4[W7TEJZ5P"AC#S?$Y"J2B`ZVC#K4V MZJN#X9]H.%"[AMJ2;BD)>4R?-XBV7HM$*U-62^WK0[6#C&&O]7LY`+/U>T-X MZY%X95YJ]1X>].&#UAT:?MBW>GYT:-WR0B.Z+QS"VXC$*]./W@7$&AJJW\N" MEZ%#',+:C,0J,TU'_^-1;^L0M=*R]SVYZL"^+6W0+0=Z=!\YA/8\$NT7?YT9 M0UAH,A3*09?06`Y!O(B$>.4GM5M#^^,1$"+MFPS98V7CQ*QA]->_*.03K';O>(;;1NW)RS7,X=AF[XR%&T?OV5EUT M.!+Y.N8A+M'[^E;>4]"=UM8&0.W]])K?05BE]=-#K*+W_PA6;>U.&PP@!B4? MU3"TX4%998NWZ%)A>V\Z5+CMU($/,8JN'3;WK_`1Y,0[O:M"R:YVC("7E@17 M%&UFAGC9\JE)QB.;CW[3<(S%R.\<>D*98#RK-J`RKQ+;%:LS\AY$0ZG5EX]) M_K(\_;3N!8`QB0X?UVQM/"*V/_?3;@7 MO:455,::Q,'`L<_)"V6>L(']C'&76&FN3I,L(6M\,(=GLD"LVX_K]^#S`+`,9#WVB8'C8^Y?OU.CFAYG`=VR6UWA88=RROY MC53S=R@>41N,2!)\$!ATJH[8I!#GC?,CEY$N MV()8&N8.=29"-4UOZBW8@HU-FI"UTF5/U7<9F<6Y].+(K4]F_GAF-D`1VD^/ MNF])[<_-L:?JLA@F<2ZZ/*J+%G=(UF70+A5>9A4?OLC+QR3.H9^/G$9?B.,E M[6BK$<=RQTY6WLR*`0IQ?OAR5#^TF'![XWO&+&%`+HAWQ\;`$_9*%),XYUP= MU3G+![R=B3:?$4O=5^W%KN\+8Q7KXN%V,UN)Z$$CX#PS:BR=%UPULB-3>&-+( MHE\-/#G!@K3)XCVA+-E'[<&CH6@GLX)M$1L[N_9Z2"=!TGL^XS M4HEUU'$[*1!BDD"?LQ=J$>OV[5$0B+1U0:>:$)TIGD0SS2%5:S_CMM& MDJB3/77J/DF^>1[@]K6Z00WJLA_ROTDOSLL7^6^0X`L``00E#@``!#D!``#=7?MSVSB2_OVJ[G_`9>]J,E7Q*\G- M;;PSNR5+LD__Z`\"'2.))/<#V7=7M.%(W M]#7QL0$T&HT?__9T'Z!''"=^%/[TZNSX]!7"H1MY?KCZZ=7-_*@W[X]&KU"2 M.J'G!%&(?WH51J_^]M=__1=$_N_'?SLZ0I<^#KQS-(CH_!G[X]9S^SZV38$3Z)TS.GQ+_IU<50[^].X[B MUG=V_)1X MKXJ'SYY@'`7X&B\1,_,\?7X@U$U\RKQ7^6=W,5Z*P01Q?$+U3T*\(AWNT1_Z M0'_H[`?Z0W_*/QX[MSAXA:@D(:34K@^UMG*E$]M@9SCV(V\8;H>ZJ=T1?/+N MQ.D.!E3UK9NPB%(GV`I\5=,Z[`G>[HEO].P_:3*NX.V>=$6S#CN@'X[)7S7@ M^"DE`Q+V"NBT+86#8S_%_&[>=MEZY-;:#:BSC&+A$V%-+IWDEK6[3HY6CO-` MVC][>X*#-"D^.:*?')V>Y=[Q3_G'7\CP>Q^%\S1ROW[$][>X_!%FX4^O%'(G M3=14HQ<7T)W8U=B?2YRX$1D<'M*C('O2F?HRCNZ5/Y\_H$@A]"6X+=O+GB3Y M20GPFEB,$S85:-615?2ZIY5^8)KTG/Y%8J]&QR1LC^%4.*17`\,D$99-;F2C:R*+? MJ?3_PN!9S_-\.A]T@IGC>Z.P[SSX9)A3^B2-CDV>&<&O\DRI`(9G)BB;/-OH M(*I$5CLH5P/"--==WZ\#.KY/TSL`JY\228`BFA,?YO`T;T0`O?==/H?`G*:8*/>\?ZR2E?VE(I-"PRR0M]#J= MI.*`.*7#V"1610-M5&!P:QC'$?&[<8Q=.MXGO=";Q7X49\&5#=JD8L3%<^4? MN6#H]>ZC-7DD\A7%87[*)IL/^;"JK\$A?@?,^W-`X_A9;-D86D8Q8C^-*K\- M:O4T=W'H$--F,7[THW42$*,?HI@,1TI?KU>SNE8W-**V7-?H@*&N(=`F#0LU MM-%#A>*NU*/;6Y10[^FN%J/3Q7`^^S*(R%R&CE"A-PQ3/WVFVU7Q/=NMZ=TF M:>RX:]ML4$(JV!![4L0O2]" MQ"V("QE$A;KHZ_Z:++X)1C]QG>`S=F*Y,Y"+VF*`#FQ!!ID<"%YHP''9"YDX MRN015>C4.623E=]P$/P21M_".7:2*,3>*$G67$C$0-[N=%(#NSZME`B#()$) MPB:31DFQ,'40U3SZ2E51H8LRY;]U1ZI/4;`.4R=^9DG,S;"U0LXNB20PZ^1I M"`$BC1B9BBRE!F(J'3(D=X99L,X/5UFBMWSY)1&WO(95@FXL986R@-BC!"@E MT7<)*C7R['R4M]0AFQB;^V0<746Q/`+2D+++'2'$.F5J(H"8(L(EB7SDAU9R MV>X(,5O?!KY[&41.,Q@OD;%+!@&\.A4J`H"(P*.2T"`31$RRPS%FDU8\OW/( MXYBN4W8XB_@NN5M4*ED>;PP,:(PZ"@U`1#*`*0NM5E+`WZ!,&56TNXS!90N[ M+.QS23X336<4LK9C<5*XS7@<)PB"23ITTKA$))H=2.XEIV5=6#UQ7 MP-3.6)//P?1X!0S7P>0K&-TZ"A\)TZ+X^2J.$MD!AZ:0S:X6`ZQV>ET"3/<+ M87&!_5S(QT!>\\SE*'U8%^Y?[N^M]G=:*6ZB>$*2SEY,%[TQ@C05&/O.K1^0 M&2NFIU585.\N"CP<)]EY?,WLP%S=)F/:&E7EE*DN&"_3$G"3DN-1[V(T'BU& MPSGJ309HOICV?_EY.AX,K^??H>&O-Z/%9_1Z,+P<]4<+(*>.JR:;\[-S*AJR M#C+!-%S:2((CBMEJ1Z70$6T,UCUR:8@D:K<"`L>IGNO2LYG)S'EV;@.>(U]OBW06ZR3-XRA=2P&RP2 M"T,BDA*A@$M4'N&G!QPF4!S18(T746^Y)"8XJ<8/261M5QH`$C6:D+4P\;Q8B8_7L)>8+ M)6T22@&URB2!&!@*R;$UN5-*HB3+*?WWT^/3TS.R;HO1(]5[@\Y.WYR>LO]' M299PZJS3NRCV_XF]OZ#R0Y^>NO*8>XLV":G(26B&QG\[X9J>NWEW]H;=B,#$ MIF0^=HOCXL-W;Q!IYX%64'K$P5ZSY_=2`5M%6EZLH_K74KHV9P(-4E;FR9[P$KU6:;%!M8S#-$*T[U>HG9-?6E^\R)IS$[ MZ^"QQ=$,Q^S0I]&Z7Z[<73A%9Y`\PB+3!#/*MH(KC\/D9WN)?G;M(T1:9@>/ M>^4"V^B)\$K=T5!F@)Q^30V@M)/`U-(M/TJ^481+.U;>J0WE"H6NZ58'KJ-: M)@V:9C6(6HJ-A$$V&#RK!"%;#KE&FAT%@]L,M@9J8+AHCE5UA2*X,98K"Z(= M8)4:'9'.9&A5B$,DF>&@*BS.`FU$Y?>61;"9L*"M!J)5SC1QRNI:EM MFZ_M;A+40=6W`K+OP!"B`8B_-R[[&D9W]Z,DG2ZOHLA+YE$@'XD:4G9'("'$ M^LA3$P%#!3$N?J1)6"45)H>H(`QNL+/;LSA:2C<3:Q(V.2&`5N5#Y6M8$74> M6),,3`)E(C!H,'W`L4,S9H?Y&1#-!$,A;Y,B6MA5PDB%P;@2'4(NCZ&01X7" M.0PZ7>&0(`OH38_>O1^RBZQHXE8.4_;BZ+2L>A\S$VH>2:T"AF9F.+DD:!R0 MQE9OT"I39^LDI]8`L!-DU,'B)&%)7Y=8.MWEQ>S&L<4@Z]'KN@P8)DF`\9'J MC1A:8BC\X-RMJ5ON>)`S&MQ@S8ED\,3I+5$YKL%R*"QOT'2&)):U2AP5W!IY M1()@G(P*G3BS<[@GUD@R>X=/[AWY47SMI/C*\4-97J]8SEI6KPIFF=,K$NJ\ MYW7(N-KMN2A:$3E0*;PU[IKPNT,/H?4,G?-"A4H\DECQ!Q.<9B%?2M$+O(QB MG/U[X3SA9$#^2%+?%7'<5-.:SVAG2NE%S-0ZYT][K%P)*!JXN65*-'[SZ--) M+2+_1'G0GS4"P_?D!_%+X_*WX((LW^31/IV2U:"PD0&U&+%2HW/^M8(I6$2! MIEOMO9(8WI"Q228AO"IW:@)@J")"U60&D4'T:Q@\*,[`%(E"%T[BN[W0&_C! M.I7F06BU;'+%T(0J>S0J8/ADAE/&,$06YEG>S3EBFBP(F.O"H-]OV%_=$32] M1QP[*SQ9W]_B>+IDH"OW.)FQ_4IMU5S![,KR]R=FC0#N$_9(0/\8KFC:LV!O9A#)=KDP4#:86'LG64;II' M3MF^Z@UY22O;MU8=&1D2;Z,$J_O5"*\D=3)UGM!M)HI>YWM`.T=T)=$[%B@4 MEX_@0K8F"M9B=4;`RQ"=4KKS8=`8HBK,6],"M"*NW,)&[\6Y#*)ONMU#M4I' M]^1)P4ONQ^/D.Z=9"Y#*^_"H$F):X'*[R8A)T;%HH8>]B^>;!).!L]R`[]$* M6B9W2VS3D.6`WI:&-J)^+5L!0^*MH7/SI=[\9W0YGOXV1Y?7TX]H.AM>]Q:C MR17J]1>C3ZR\`PQR;T*AEX0+66'8-3$UMSD*Y1=\Z17MGXTQ,80_)J/2`D-. M8ZBB4"/=P&>['&18IR%',O6'P;_-PB29D$XF;]^(#`K)(KK&M-/]`-?B]8MH M/Z[X\#]KMP2AG8=8KV5XV-\$\]Y9,I2OKEC^+$HC%!<_AL+B=2:?TK\I(K0F MOT*7YYL\/Z?\(1@O>C/2,`HK%QG*79Y*Q_+PHH??&%GD"F#(;8*RRJ\+$GY/6>B` MO,5):&3C1J$VSX=3[9R0$F.TG&SHP::E&*R4F1D=`5X$9;[.W7FA##6"L5OD M`@Q-6T,6+0Y?R`Q28NNE'SID9KQ['$[9$``6&QAJP&9%*]!9K8>NB\-=CB:] M21]B'([8ZF+LL=C.-6;EJV=.G#X/\*V,QFH5RR`;IR^E\F!(:`#2[/J^ M-W29#H]EM#8313M=5BH\&3P+B5Y7?%.:(2.=4`DD\U1(!?GL3"^C7^($F.ZL MN95;:&"PT-R][SP^0!VX=QNPP3"U-63I]/,A;P+=/J-EH0YN"CI<+HE+GRZK M)RFG(7T$]%9%\A]:X?V1O'AA*N-NNR:LYNAO85PM8;^%/A@&;P&:.RO+FJ"N M%A>G9LD*"J/L[P1%(:,X#`:SU[557JA"P6K2IQ9X+;E/*@V&>5J(AA%/YCZ] M=4S])=W=?<:.\L;H`_>1K#]SSE,S8E4F5563N'AX#EICE!D>8+D^ M\!,WB))UC#5CW>[-VEY$[.,A-.=>N[0)AN![,D0YGDZFDR,VIHXFGX;S+"-Z M,JCLR\`;9N=D\3]=LKAK/PH3W\O3;:^QB_U'[$U#=LZ.AJJB4#8C:=>&U7GA M-N;59H=M&@!#]FU0J^YW+^YC3R/DN'^L_1BC"YP\1%\Q6L2^^^P&.$'CU#N& M0>IIO')"_Y_,9&I_%/A>-CD.O1EYUG3N3/\Y7>:OOA.4QW6T=1KWT[;5JFW[ M?!RU:F_[:!C,2[-/:[@ZDY6VWZ!:ZZP*1+5]&BXH?V%S*PC`HV-.2@;(Z5)[ MFD8D:'7G2@JTMD/%28&AIA0:M^,T70S1&3I"T^NKWF3T/VRJP28A@^&\?SV: ML7]/+]'%S7PT&.U4B50:#-.T$`4W MTN<*J-``YZCF_BKTE[[KA"EOWP(_I1>!/#O$5-GJM+:50;7YK)$F&#JV@BMT MAF^),YS??/S8N_Y,_=Y\=#4978[ZOJBJ"\YDR"S>1$9WC;-4"!&8J M3#,AJ4`=/%_EF(7.]!UQIM?#<6\Q'*!9[WKQ&2VN>Y,Y33>>3H`X3YK2DCYK M7&53R&HFDA!@+=>H)@&&1$)87+X0$P+GSE@L["X*/!PG&<1)E&)S9]9"WVZU MG99FU4OO&"J#86!;Q$(G]IXXL7YO-J(1^_EBVO\%!D-IO-7/CL33Y#Q6`6.% M0[?5?E6[-FS?&=W:O.9-TL8-@&'L-JA%D?B\#18LK+6"-LV`<[I&QNL\;]M& MP)%:Z8/;M?"R:&WDC?^3>N/IQX^C!=U$G;-897_*5N7#"9PE>9DP8^R+E1J= MI"F9^5F%.!CZZ3%*"H42%<@.4V"7SCVJ53KFF=+UJ>0A,\W(K?U`W-IH0AS; M$"UZ?]_=BTF*T8Y],@OVZ*HL]*XBXH/[M)_B4.NE6FM;*U/;WJ2R9JVY:N?\ MV@XO1S6R^D'_1:A6MH1(4XBUA?+&.F.>S'.U5P?$/:%':ZO[4MAGY.D8_4:_ MWHP&H\5G-GV[FM(M%3*)ZP^O)P>BWS5.BL2(132+_2C^C)TX\]8JEV>F9XUP M;B)&NW=V0%N;4]T$,%#OGX39H MA7Z.<7$X7_06+-T7!A?GZ]L$_[$F1@T?#9(7Y>)V#VNI0==/9XEEP?!*`Y#+ M%R_%428/;@W:-$B[,R*7[Y)4ZIT/F3!86AFYJ`\LU^5B/OSUAG@H-/Q$(VHP M6$4O/$NFRT82SW/VOSJ*F2K;Y%L[@ZKD,],$P\16R<7-N@;7*+J=-D^6H#1S>ALR:+6NPA=J31OZ_DTE>. M2@2*7O53;0`&RRX= M/_[D!&M<.;DR"LFD<\TV\#(K)<_#4-?JW9YMS*E=[VFB"(:);=!REWP27<24 MZX>)*OHPJ"DN167H"' M:7YP/![KH#>&8YDX'*)I,?*Y4A6-;$!F*HCJP*#8 M34)<^C!)?3(3E18!;0K9))(88)4[=0DP=!'":C*$"%%:E&(P2%%<3&,8$9&+ MV\WX4(.N9WN(9:%=1*S!R><5`;L7Z!H30&M,K^]:A;[YNM)`S^ZNE*$9]1TI MC1(83V6*E#]`QO1011$&[]U"I@Z&6&4Q2C=5'.M=?T!LGO$6D!L28. MM!DP\&FM]=#3A!$TLM:"_3JX97!?)M@Y14S0-8E1BL/P/8R/A*S8ZT?W]#*S MK-+/0U[^9\06E?XCGA$CU`'3K5JRNE&^O:FU+?3VS71.U-VQ<^D<]$#B$6L* M5=LZD&N[C&+LK\+^.HYQ6.R3&6;>]Q<`3O: M`JHU49_6P1C')_A;)5$ECD+RIXLK&V9FBXKVS=B]B&D[(^O7,;5K`\S8O25P M/I!"QWA4K5Y6:PL&G>?N'?;6M)9K=@U/^>*293N]RX>&@4+7#WPV"BSHE=#: M=,V=FK0Z4=V#\;49ZP[M@:'_'HS@)A:8E@<.T"8B!(W\`[S$9-+C$6B]),'L MS'GEINJ6O&_96C>4W\ID,=M;-060Z-O@Y$->1OL`#AKI8-S:4J>MM8&<49- MSL.6JIWS;CN\_+2B;*"6>;77^42"W>-5]'CB83_SIN2/IA,E'WT9DHE-^DS1 MQP]1EA$QH!<`+FL?-9Y#&T4;%&QO"&6?N5;GQ&L-E?-M]#I&0K::[('<&XN< M)2-V&\!E%.>7`)1W`(Q3+Y,0O5SFNM9<6UMS2L=FJM@YN[9!*PQR%E=`T+M_ MQ'<_O$$):\7R[8'T_=OR#LSX&(7I7?!,?[&`.::W/O_FIW?3[)=%)AFI6>-*"R-*TACHP&"/.=`F MC7)-%&=TRG3)O[+B]X1:`;OI^QMIZ,`L:\Q\Z9D3XP5*5;BK%0D/6+8$V4C" M8(\.GG:106]I-%E2[)<=[-"!VMAS,Q0QQY1#.%O"*-1`$(<,Y2&!'J@3:`''&<^QH*+JQ!$WQS"B&9^6/^.V(%' M88]-CB3/J7TS-FF\K9%5$K=MPPZ%/V04#O&*QH)%.^`[XF_R>(R3Y!P]%HTA MIV@-!IT+F]3OK>01F2K;I&X[@ZJ$-=.TZFG3*'4"%4E;8>9J]N(4/<31HY]0 M8M)5'3^Q@'(XGTO")>`U\V6U2A><5($7,5$D#V:D-P`IS8*F,U:'*@&=KW*V M]9T'G[Z*44+^C.-G\K)\-"4)Y>IPQUTM9NZT?SGJ M4@U44X'!6&);5MBUBHVLNOS-Z1G)TS'2M,G0%J94F6F@!H:1YECYE3TT`#$M$J+BCA'2##+EYK@"+:-@^_UV'*W^\EL]XZY^L]#AW M]E#U#]/>"U8IMR,QJ29A\^420*OV?>5K,-W/8Q(S(-C(=?1.L:S.NRCP<)S0 MJYI2<2E@3@K0NZ8`)\RWSD6_0Y@)PWC_LD5D.1EL/=MJH6___H469O$7,A@H M@Z%B6\3K:TA,-T M>15%7C(GCDCTB!LB$ZT#"!_P_.39P:@)3C=5J"_P,HHWX5:<#,@?2>J[U;YHH0;GM=@&-)?$ M2G?AZ*/;8SJV[$!A,3QEQ>?N,;WHDZ\DAG(GMJT=Q1Q3^9OSBGNV&#G M3F:?5G`S[F(J@Z:7:+KX>7B-R!1G=CW\>3B9CSX-T7@ZGWKJDMVVQLW+$_)C6-!G@[+_"@7N7!@&--ONQ@YL-L&1^ MY(?(+=M'Z>8'D%/^PN$]'SV9>QE$WY)MW9Q)`UWX-'/#1`Y,K]TY2;>&K'1- M_=[\9W0YGO[6F3,B9K3P-%)I.-.B%E@%5QHLV"WB'CNUC-([5L^#--7% M=)9>=9=,ES/RG`CSG,V=GKI+94P5OWB1:ZWGR&^M[PLXHG>L)6K1Q8#L>NYJ M`UUTV^[7[X'J%@W*K:[A.]BCSXTA<\FB`#99&-UG\PG9<&2B!*Q+S!%SW9.K M(J*+,F54T>ZBTPY_9QNHSFN)6G)IFU:]BYX<^W^L?8]0BI#K*B(#:)\JQ*%) M9[;0A=6?[8%SL9C1KS>CP6CQ&?4F`W0U'4VNR*)UTA]>3PZT,)E$*4X647F9 M1#F]E6W[&&M96X*8F[")\VE58#'+&"]W,(0JTOI.I2K:Z';A&&S=D`BJ^]H# MW^L5B?;ZDD(QZ#8J!KV'*AC%G>'6.H.>(.VB#_91TQ=43^A@[JVVK\4>:5E) M%WI_5%'NK:+NH;J#[4J*7V_!2Z*4AM4Q)E#%6[2BP62L\5\'O=?I>)>+G8X[ M+5AK9%"+JYV.7X!/UL(^X"5/A^6AL*Q76V5(/.1+>+73?'$\K,'>FH>=#%>" M%%Y%7C\O!6@;5P&."WEL1-^@7+C[!]\+/;/\9)T.S$Y10U5T$7)HL%B;O7S` M3KJ*Z:(YCB2%WBI?`WKT(E3-I\QD4";4T;,=A8_D[8MBU;:B3A;04]="Y#=_ MH+*H)"UQP5HC<\0RF:_7Y2S]X+5HX?1Q2\#2RJ!% M!=I*V9*\"?0Z;\3V/H:%"H7P^M$$K;03RS>1+-<$[RR4_FM3]P]P#U7A&74) MJVNZ!-`S!]R:[[Z_VB(5;LLK50'L7!TDK@VD[]H#YF*)IBT`[&UL550)``.H(B=3J"(G4W5X M"P`!!"4.```$.0$``.U=6W/;N))^WZK]#UR?VJKL@^);DHES)GM*UL6E&D?2 MD>2Y[$N*)B&9)Q3A$*0O\^L7("F)$@$0X,4-YTP>$EM!0]W]H8%&H]'X^1]/ M:]]Z0"'Q[7K#Z?'0S[W3GO='HR"*1';BVCP/T^2C`1__X MW__\#XO^^?F_.AUKZ"'?_63UL=,9!4O\=VMLK]$GZPH%*+0C'/[=^M7V8_8) M'GH^"JT>7M_[*$+T/](O_F2]>WMB6YV.0K>_HL#%XOK/O M5V^?EE24OAW19FB/?Y*"?HX_E;'*Z.STY.3H]__W(]=^[0VNYX M`=\].W3\0]VB@_T6"(?31#2XO]2X?+ M]ELO!_/I,?OPF`(3KU$0=0-W$$1>],Q0"M<)DY3QI)>[$"T_'[%AT6&@L]'` MONIO*K31\STU%^*QT7YD'6MR=VG[3(/S.X0B4L8.MW&#WS^U0RKL'8H\Q_:U MF.%2UN.,&1!BRB>3Y>2>33)4Z:4JDE/5XZA'>\*^Y])O^APH>LNDN1'O%[;X?-D.?=6@;>D0YW.#(Z#8SHU!*LI!=/Q4+DZM7JI MQ_$81^B\,T,^&V341J/G16@'Q':4;$F-NCZ'[SH]^]Z+;'\>8>>;"E=\BOJ< MO.]0PUM[43+:Z6"B-LI`H;Z2`K#*'=3G\P-U-1R\1@O[28TO+D%]/G[J7'O? M8\^E*R,5]@I34:G$#@I+5U8UZOHFUSA=:5I%IO3:_@5;A6ZZ'A.:,S1"[=(OC;C[+O MU9Y%RCIJFN\^6J(P1"[]K4L(BBKS7=)1PWQ7&1A*'30\;^=_GBR'7D`WNI[M M$PTU5^E/)@7=#1)*GZF(R95Q4@(_9C19K&J4ZMC;:CR M/]J!:Z5=6/D^,HXW//O8V6/39Z$A')8&%BC#7V6\=F])%-(Y;=.1;]\B/^G^ M*Z-5(SVNPFRFTB1819#S=H4?CEWD'5/^S]@/3)"SSLEI%JKZ&_WH:\K##*T\ M]M5!Q,*#',YI4W[+0T;S(Z$;.A8.Z=1#$=OT:8?.'O[%Z%K6XO@^"=ITG#O/ MWPZ=98C7NJK,U(9+!,EKE[+PXA#TJ"#)'.VBIU_0LPR#0E-%$$[-0T$@-00, M&SD6M%N^]O=;*"K]S"2E\V2$U/44A1ZF$KCL2$.N](.FBMH_-U'[7*DA8.A2 M;ES&T="W5WSU'S115/L[D]3.E1)"W;TX9"(./>+8_A_(#J4#7]Q:$83W)H%0 M)CO'[%?DPU&#XG MY_9$!DNAJ2(L`#IMD MC/3H9+K"H73C<-!0$8D+\Y#@2@P'P#2^]3UGZ&.;M^O?(" M3DQXO<9!$I>=WU&YR22.DDPQ:J#2Z4E*IXJ.B5MJ!85`[OE2%S#=`PWI9X)% M1-)<%1PCM]Y"\>$Q86ZY,B*YQJIX&+D9%X@.NAW/G5F6[,KW6JKB8.;NG",T M!X2?CPNB7=,/&C^-X"<"Y)R00[;09U; M:.EUWU@$DC0_7]5%(]LGJ8)2:`YVG"'7,`\&@:AFH,'28<7*3_\7[!1#28V8 MP[%)&AX%+.V-[D&OPEP6=%'7A^W`3B\J:)TOHQGZ3^4HFV``CRWT9Q2.@BFW M:1[,=2J@D*>$H0A'MI^T!(7FVK-O/9\N:(AE&B?;T3OL4S63P?>8Y=26K@[J M/8`=B-1?S7759(;=Y;G6PE$7LN9/2JKJ70R;Z0@INV,R&K"C%`6%"Z$QVCO+ M[#Q%7=]821##P`ECNN`69)/B(R(!.VBI`9%61+L"E"`F:PYW$5(5'*K<9T.A83@V3:>$`IH$%YT?QX15N"W+B M"C(BN*,;;5B5KTI"FUJ5O54#NZD6CG/J;Z=>RP9JNID.$H:3*AQBL+B-X0Y[ MU%6-R\4P"93L")+C3)*_L<7"+2=185=FMQ0G4E2T3PR1+F+%K>`%R!W88 M4`^$T+U9O(Z3.[1]M/0<3[+,J]"J0M9:`$';/M0U8@:"10%U'#-UA%J+'V@C M));XM6^)RN+&U8\S-,YB#72\5?72*/X@R4#\8F)[F4'GZIE!UIN]_O[GKTRA ME]ER4:U/PH1G-_%^IRA,LF55=V%B^M>;6:2G(3/6UGV>TX3G;AS=X=#[A@4YG:ABV?568`5DN;J`_B2H10V='U0!1 M0SG&H:D^>4J)H'.MFD'/[&FSP&C9G"DD>,6I4R5*`+P\4%+F=V^O\$ZV5]AU M9.&EE>L*,N65U;O:,E:^,1`2@,;4'E`0RTXQ=RV`_?D2?1="8_N"F3)=$6K? M5QB[9(Y]Z31UT!#:#=?3OD!.,T!(TK>G(5[*`L9[C:"=:3WE<^1[[<'&;,(/ M5H.G>Q00E61;"0FT6ZT'9ZGLAEA5\L*(WPW02;"Q>0(1DARR#I',$2BVA':9=8$1R6H&$@5I-.8V^&L$NE@(I7WU M2Q4[2==8IOC-H6\9:"Y1,IE;RM(8/#EW=K!",\KBE>T%DAP-?E/HZP)RI>$R M]HV:NO*B*(YU^,L`2@#P66]U9(]1E)H?`_H2+7&(\K6UZ0\D\AS!6%NHPPR"R]/PYXM\?PXDD7T2PG!T_CU,%)4A!FH_8:\U1WEJOM` MW?D5&L?K6Q1.E@GCN7)KRF!6[0_\$H`>QO74!GB@4_$UQ+V#GO<:!SVL6VNO M7RO5M/6&?0%DEM@/XQKC0W$3JA8VI!W:+":H# MO"".LV`!:;YCQ(V2,:(2&NBC,,4)74$2<$]6_ESVGL/Z0=UA93U9:5=&W%_8 M2J9U;X%#!>NC,H:F(7[P**Z7SS<$T05@>X+4=>BBH5B"JTI?YMQC$*)9='DK M:LP,SVKGKP^I-M**$S'ENYA"*-IER6FA_>(:^!R6I%15E!G`[MPY,L:!0W4P MHF.;+/`,.?1WST=[N[4%;LSPV_]F:,>[PCSQ4G"8,?@.]PRC8%/155K&IX0, MVJ]^,0P+,T^Y,DW%_:#PG@[V!5)HE]P8_`5*-7@,'%3VTQP&!6KH=#B31H)` MM68,!G7WJXF-!'QN7JL[B%76U4PU)`"IUK MV`J@4C69@:JZW$W,PP:D-;8Z`9N%[6"Y1`Z5,Y^?/`F8**Q,+/V'%3QZL'WF MD$K2M[1Z`4^`K(!O%3V9@7`R+'6/KR4TX-F2%=`KUX$Y6,E1,2`3LJ+^:Q_R MWB<`TF\/(P-.^$N1^GIF0$9C1:P8[XV@-0@,R,:8Q_?W?J(%V]]H0?*<)^=4 M5;4#`^HF:^.MJ1TS)LK8>%!<%-025"5)U1&23Y M5O`UEFOB4139##`VLFS"R,$#NV-%=R*!R]F5]#WB^)C$(2J?#NOW;$"5YDKK M8A/Z-&-TS.E69;),@@TL$XKN6=-<@QERD/>`W$F0)/=1OOG/=F_TJ-<->.WG MQD#$==0@'`@OE3,]-D11957YHT3T>.T!FV'SW3J\5:!M_0<.XBR(WPZD4VI_'L//.U9\D>N)9^Q--F;+U^ZLS^8T;W(P7H_&5-9UF#K+$?L<%75T@N@&8YQA,X[^:.YW'(O,+\+KOFQ6ONSP75W,>A;T^YL M\8>UF'7'\VZ/K:*0YB82KMSHRBE!2V?RF=LAHV!_6IT`&Z$JCH5*G-IZ`K;' M=YWLH:G]`]6\#9Z><&V0U;#M=:>C1??:FB\FO5\`S4[U!<2R5P]?-F<_?:AFG;C_`%EH)9_7'<\VUX@^=W%D!WVK/N%;+ M;DJ.QM1N!]:B^SNHD6XET#%)*9$)9U9:YB:G,J*(AQ0?T?F5N8;S4^?:HZNT MRQ;VP+W"U-:IR3LH#/A6=,ZU(A8HO1[]\V;4']%='%OYKB8L=$+7O]Y@-JYD M5(([ZB)VE8R&]:#309.7Z\N_5V8@:IP;8"RZ*MXW'&TQC3"BCYT9(IO8*M]N MWG'MYF,2`9DONHL!TP[&SSLI9/N6<][KO5<).'[R_G@GS?4>*S! MKVS?!5G%XD`6E5PK$05H!MD^4RHQ##$)="V*$DP*^6$ELAM__B4]!SO]T,`Y MF/5F\QV0Q0Q_H",Q5C233)8'W#VG?RM8GRK]:SL2T]-+2[7-,R;R)^JJ\#!Z M=7+H$B_J\.C)U0PZ384%V%R0.LN1R644"% MBY/P9,J[&#=%,@BN$W%(I-G>UG%(KHKU_(K%4BARWIH`ZZL M#E.,,SNATS!.$05TQ8X*QBD7W@R(#E^744:JE!"\](8V8HJZ:"D4TO=8N8_` M5?#;67MQ<_":&'JQCC*YS;"3S=-+R&7ERU%`TML?]]F5D%'BLWH/:.K;0>G6 MN5)GX,4R])/NJ^NL)1L[>'0@_4[U%`%ULQI*<0!_=%!N2B>LK.CWQ-X^0[MV;JJMDS*35VP M2L."PUG^=>/##%7K3=H'_$MR/TBJZMRY0V[,[K2G=<^V4P]EE54^VQ0C]I*1 MD"A?)26B5J^O+M6U"24:XD=O)>EG:PH5H4L(2O+A"9H?0)\)U1D$E MW9F4QBF;J/FWR0^2.4V8IU_T1EV%1-12$RK+A31LWI3?D-,5!MPH5"JG]%%D M>SX9VR$[#WM`?(OA7P#7J:1BO;O"#$_3@]$^*QJ[W/N((R\E5J7]$>NM:(C?:M@I"8015IX; MN4,<7M)6^!M:A'0[Y=`U[#IRTQ:"*5J='-JG:05%/16`3^MJB<1*$_L9OZJ` M;D*Q45.[<9G%JI-P]N[LD,)A^\RM&-`UFXY=_K0K;OUJ\H2E4K02(S2CR(Z: M:?++%,B+[AAFBC]H(1[`!V`,*[7S$J^]"$^S0^30QOF3/^%)-J\IM"NCJW*Q M)*WJ.6&-NK%1YG.1B.0Y%ZB\E`HZ[;Z*]A55T1(04_LY\6*I=SI+P@_=Y3() MR/(QR_>='=A/+@H%``@1(E M=-I[%2PT5&)4;34UUXM?:Z90:\TP;PNL_MI?42;%"/*+AXN:J\:5/?:6!D&Z M<72'0^_/G0'R2V$B:!]+Z52>`IB&X%?3DE)U:GKN.L.?1-Q$HJWA.U+0WO7L>9 M4A/:SF?]6+@[2;@M)8.^"JB@<4717V!LYV([NG.)F!3Z@I_>F"]3`0@*JI.- MD!+\SEY=$!J=@UK:GJ>\:VS--P3@%_NJ[IXF`'R`V>V(DVND0!6GI1 M^FY!3,?B[@V[_[ M^-$.''1X&ZEW9PNC3EL:'C)[B*F?H1CBR?<#\W'U'\M`JI(XD_S4(CB/9'PP' ML]F@G[B0W?E\L/C+D6S+SK=75<TSZ0/J;Z& M3"H[E/\Y5X.`2,,)_%>]#NL1[?\V&5K#T;@[[HVZU_.:085_PR_79E]E08DT< M#(O"(`S9Q>*0W3!.HL2LH@H=76DR0-?]5TS29^5S`_#R.?=+UC!PTY.$[I,G M6\1:^;97-!+:44#.16LR*[!I9OMX;7NB7-JVOLR,P=&FF>73&-O2XFY#9\8+ MTCM)OJ#U+?0N/Z.HH MQ`P0LV.KM+27&*N#9M"A"DU-8YDLYJ%1!@/\T4L#^C=+\;EZV6+M[S6"OO]; M"P*.N&;@,&.QL0"YF]>WNHX3K^-4.K3T'%D2F`HM]!7A6JBI*\<,,).["G?8 MIRHEZ>4&6:RHV!;Z;G$ML,3"FP%.&H3<^C95'#B-+J#O,"O[<-IJ,0/-["U0 MR>*U:P%]NUE?Q=QW3WDKURM]FXJ5)YPLKS!VR1SO-,>[#7K0$/J>=%TL!9*_ M?DBWF0I9)K;$,CE-P:]>U\55*'Y+5^''*-J]87>)ECA$^90H^@.)/(>#`:-6 M)0:_U/*[8;16@V*5/9&?:@]RE_N;S0AJD@_:2S>CE.VD,JV?:GL;(:<#<[)D+Z`G`7$J6E`9:$3W7Z4$6T^=A/=:`*Z["FQHQ&.DN/K(4T MMP]5I)L/#;6,M$1C9B"=9N].EH,G)[E6SG)W)P$3A2U2]!\6MGRP?7:Z+4D. MT^I%%>WF@T]-H5U%:V;@G0Q27>=+0J.*9?/!IZ:P+-?(Z]\&,QGE^&H'-D550)``.H(B=3J"(G4W5X"P`!!"4. M```$.0$``.UZ?RVU6J(]-[_,ISYZ)%S0@-V6 MJF>5$B+,#3S*QK>E!]LP[89EE=`O/__C[PC^W?S3,%";$M^[1LW`-2PV"GY" M73PEU^B.,,*Q#/A/Z`/V0]42M*E/.&H$TYE/)(&.>*1K='%6P<@P!M10[D7)V72X_/3V=L>`1/P7\JSAS@WSB["#D+EG*&A(Q"[Z2?YTW/]4' MG6KEVQ^5:JU:O<"S\=E\!*8TL02R\TKU`F@J-?A3O73.:]?5B^O*92?_G8[ZEPE\SEWZI?Q+OY@'Z:A.Q]:'ZI6>(C_MC[..S+^7^NWG_[ M[-?%Q]E?PR]3W%D\3?J/3T_UA?/._?/N[NGA\Z_QD#?"G9`I1N!\)FY+:X`^ MU<&*5O,FO!0$*_'?HZ>9YP($!,Q M=:`A84Q(]C"YV'=#OQC/2I5,EJ0A1;D0[G7LJR5L3PB1(@9ZLTF/[#G`J2(I M2:!M!$P$/O6@Q4.)(!1+.EU8^YB#/1,B*6B9@?%FOQ[P6G[`T9L-P?\^*0_KTP%_H@%])1,$(K62>%.3KB&Q`##.0JVR3DPEA@CZ2 M3B`25Q3DT;OH;0$7*?EH8P#8`MQ@2M`;-=+I+I8&%I.V'SQEK)55E]X/E_G] MH$2B2.9)`=[C8\SH7Y$^D,\TB7`YG:FWWJ@>"LI(ND!R4>K=\4ZE/'!<\0,1 M<@(OW9[30BHGZ@WNS*[UQ72L7A>9W29JMNS&P.I'[[TVJC_85K=EVR?E&SN< M3C%?]$8V'3/(B5T,.:?K!B$DBFSO^\S_1/E%D]W-^;@\_* M%;9UU[7:5L/L.LAL-'H/7:@;2%(S!L17`05R'+EP.&8" MNVM[_`$:O4>N,CVB4J]!JV,ZK2;JFP/G,W(&9MQ?`S(4)[!+.5C!K:/28US(Q M5[E0Q_K]P6I:$+_5Y+[KJ7T4IGBC->B>G`O>PQ8ITHQ\A?IFLQ[HBTR@WT>; MI>W`;JD"RV78X5"0;R$8TWI4X7F%;D:?'N*WF1!?11EBW6[]_@`(H]8' M%;!/"NA\Z?=S4O9\J7OU\@52=_0F'>RT+AUV-E$'#_V].VS2J7=']DEW>Y]% M;V)AIP?W1EC?ACNK4P]W]L%U*_*?)MIYKFV:1&+JBR[FZK;XD>2_\-GAU/LI M^SA;Y`((O4F&1,LQ3\N?^7:-;(\^DU?KT_/L@W/1G>?$O:J_),KV9D$>O1>S MS^#ZBZ8?7MNY9-KOJ0-T>N]D']MW+J=^.&0[63/:Q",<^\NF!*`]N=U>@=JM9FL`WEHU+UUVZHYJDA'AG'CP9@I!Y`%'[2/7.RK[AB##4CM:?>Z,V99BY%/MB M9_44XM+[*ONJ8?NPM?D&*6#;ZIK=AF5V[/_'I:3^J(K5`1FAJ-+U6A5$WI8$ M5;7-I:1MPLGHMJ2*BHVT?O$/,.UL/O53$B5:4^D:38-M-)*!4Q&8NSM2=BIQ M04@P(UQ"PE].E4\%2"H5>W]M&*3&@?E4?@F3?3PL:C*P$/\5;>TH^2]J),R^ MHD9N3=A7,K6Q&N5%#8:E4]3@S=7V2O8VEX.LFYM4")=7)<+)^W89\0T8'G") MV$X=LJX./:Z@[P1N)$K#HMZ,E,]034;UW*A5S^;"6VE:1(D5#,642/F>H82V M&GZ/%ID\ZL%8,><=7UM:KQL_D[%,?"G2EN_49KH4^.+P+RS)1U MSF[,J*;*E9HJUT]J'8A^6>">;SJMKV9C_;H_%C' M@HK>:/UH%_WNLXC_[CBQ`/TQ>+!)'ZE'F"?VF*/I/P;UVQ#DZ9@U0LX)2S'6 M++$"],=@WFZ87^UP>QQ6C.48C-0%AJ@`88PHP;1TC%'(^I34#VU34MQM&GS M?<#DQ%\HC5,#.@0+\I'*20\,@!PJ-3`?Z=%:NA47U"=XVL"Q0?#<3.JE0D6& M;M%_PJ'1/>T_7H=@G_1&484"[$,NZ1,>F=%GF8;V?[PWZ;7<._?VDQ[ME0_G:I?E:KM5I4QP?HRRHGZDFNG]&8KX.Z.U MQ*F^6'M)")EG3E5M6S.88KJDFFYD4"7V+"K'[C3[W7UQ\OYRC.P:OF;3\EKP(#GF8CLYH50<@G&#Y>__J`_AM2_-0'IUYAT\9 M9T6/)6?'FFUDZ1J'HP+&+1F.(!^Y*<>__,#C?P%02P$"'@,4````"`",8W%$ ML!\3M,4U``"X^`$`$0`8```````!````I($`````8F5S<"TR,#$T,#$S,2YX M;6Q55`4``Z@B)U-U>`L``00E#@``!#D!``!02P$"'@,4````"`",8W%$>R7Z M=W()```B5@``%0`8```````!````I($0-@``8F5S<"TR,#$T,#$S,5]C86PN M>&UL550%``.H(B=3=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`C&-Q1&+& M+-X#"@``\UL``!4`&````````0```*2!T3\``&)E`Q0````(`(QC<41P M1B;;&R(``$W'`0`5`!@```````$```"D@2-*``!B97-P+3(P,30P,3,Q7VQA M8BYX;6Q55`4``Z@B)U-U>`L``00E#@``!#D!``!02P$"'@,4````"`",8W%$ M^QN`O=(8``"G8P$`%0`8```````!````I(&-;```8F5S<"TR,#$T,#$S,5]P M&UL550%``.H(B=3=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`C&-Q M1*)R:_?N"0``=4X``!$`&````````0```*2!KH4``&)E'-D550%``.H(B=3=7@+``$$)0X```0Y`0``4$L%!@`````&``8`&@(``.>/ $```````` ` end XML 15 R9.htm IDEA: XBRL DOCUMENT

NOTE 3 - RELATED PARTY TRANSACTIONS	3 Months Ended
Jan. 31, 2014
Related Party Transactions [Abstract]
NOTE 3 - RELATED PARTY TRANSACTIONS	NOTE 3 – RELATED PARTY TRANSACTIONS During the three months ended January 31, 2014 and year ended October 31, 2013, an officer of the company paid for storage and other inventory items on behalf of the company and was reimbursed. The CEO of the company advanced the company $21,730 on a short term basis.

NOTE 3 - RELATED PARTY TRANSACTIONS

3 Months Ended

Jan. 31, 2014

NOTE 3 - RELATED PARTY TRANSACTIONS

NOTE 3 – RELATED PARTY TRANSACTIONS

During the three months ended January 31, 2014 and year ended October 31, 2013, an officer of the company paid for storage and other inventory items on behalf of the company and was reimbursed.

The CEO of the company advanced the company $21,730 on a short term basis.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
Jan. 31, 2014
Accounting Policies [Abstract]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an October 31 fiscal year end. Basis of Presentation-Unaudited Interim Financial Information The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim consolidated financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited consolidated interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended October 31, 2013, and notes thereto contained in the information filed as part of the Company’s Annual Report on Form 10-K filed with SEC on February 18, 2014. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated. Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents, inventories, accounts payable, accrued expenses, and advances from the director. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents. Concentrations of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States 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 revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates Inventories Inventories consist of tricycles and related parts, and are stated at lower of cost or market. Cost is determined on a weighted average method. Revenue Recognition The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of January 31, 2014, there have been no interest or penalties incurred on income taxes. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income 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 for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of January 31, 2014. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown. Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees. The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees. Foreign Currency Translation The Company is based in England although it is incorporated in Nevada. The functional currency of the Company is British pounds and is translated to U.S. dollars using the exchange rate effective for the date reported for assets and liabilities and the average exchange rate for the period reported for revenues and expenses. Other Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting stockholders’ equity that, under GAAP, are excluded from net income (loss), including foreign currency translation adjustments, gains and losses related to certain derivative contracts, and gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits that have not been recognized as components of net periodic benefit cost. Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Jan. 31, 2014

Accounting Policies [Abstract]

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting Basis

Basis of Presentation-Unaudited Interim Financial Information

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated.

Fair Value of Financial Instruments

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.

Concentrations of Credit Risk

Use of Estimates

Inventories

Inventories consist of tricycles and related parts, and are stated at lower of cost or market. Cost is determined on a weighted average method.

Revenue Recognition

Income Taxes

Basic Income (Loss) Per Share

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.

Stock-Based Compensation

Foreign Currency Translation

Other Comprehensive Income (Loss)

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

XML 18 R2.htm IDEA: XBRL DOCUMENT

Consolidated Balance Sheets (USD $)	Jan. 31, 2014	Oct. 31, 2013
Current Assets
Cash	$ 3,983	$ 15,948
Inventories	16,259	16,531
TOTAL ASSETS	20,242	32,479
Current Liabilities
Accounts payable	18,570	21,145
Accrued expenses	3,783	0
Advances from director	21,730	0
Total Liabilities	44,083	21,145
Commitments and contingencies	0	0
Stockholders' Equity (Deficit)
Preferred stock, $0.001 par value, 10,000,000 shares authorized; 0 shares issued and outstanding as of January 31, 2014 and October 31, 2013, respectively	0	0
Common stock, $0.001 par value, 90,000,000 shares authorized; 8,340,000 and 8,340,000 shares issued and outstanding as of January 31, 2014 and October 31, 2013, respectively	8,340	8,340
Additional paid-in capital	58,660	58,660
Other comprehensive income (loss)	456	573
Accumulated deficit	(91,297)	(56,239)
Total Stockholders' Equity (Deficit)	(23,841)	11,334
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 20,242	$ 32,479

XML 19 R6.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
Consolidated Statements of Cash Flows (USD $)	Jan. 31, 2014	Jan. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$ (35,058)	$ (12,970)
Adjustments to reconcile net loss to net cash used in operating activities
(Increase) decrease in inventories	272	(4,152)
Increase (decrease) in accounts payable	(2,575)	1,321
Increase in accrued expenses	3,783	5,201
Net cash used in operating activities	(33,578)	(10,600)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from director, net	21,730	3,114
Proceeds from sale of common stock	0	13,250
Net cash provided by financing activities	21,730	16,364
Effect of exchange rate changes on cash	(117)	2,167
Increase (decrease) in cash during the year	(11,965)	7,931
Cash at beginning of period	15,948	2,329
Cash at end of period	3,983	10,260
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for taxes	0	0
Cash paid for interest	$ 0	$ 0

XML 20 R22.htm IDEA: XBRL DOCUMENT

NOTE 4 - CAPITAL STOCK (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
NOTE 4 - CAPITAL STOCK (Details Narrative) (USD $)	Jan. 31, 2014	Oct. 31, 2013	Oct. 31, 2012	Sep. 02, 2011	Aug. 09, 2011
Equity [Abstract]
Date of Incorporation	Aug. 09, 2011
Common Stock, Shares Authorized	90,000,000	90,000,000			90,000,000
Common Stock, Par Value	$ 0.001	$ 0.001			$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000			10,000,000
Preferred Stock, Par Value	$ 0.001	$ 0.001			$ 0.001
Stock issued for Bespoke Tricycles Ltd., shares					5,000,000
Stock issued for cash, shares		840,000
Stock issued for cash, amount		$ 42,000
Stock issued to founder for cash, shares				2,500,000
Stock issued to founder for cash, amount				$ 25,000
Common Stock, Issued and outstanding	8,340,000	8,340,000
Preferred Stock, Issued and outstanding	0	0
Common Stock Issued			0

XML 21 R24.htm IDEA: XBRL DOCUMENT

NOTE 6 - INCOME TAXES - DEFERRED TAX ASSET (Details) (USD $)	Jan. 31, 2014	Jan. 31, 2013
Deferred tax asset attributable to:
Net operating loss carryover	$ 31,041	$ 19,121
Valuation allowance	(31,041)	(19,121)
Net deferred tax asset	$ 0	$ 0

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible capital loss carryforwards.

+ References+ Details

- Definition

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References+ Details

XML 22 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 23 R7.htm IDEA: XBRL DOCUMENT

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

3 Months Ended

Jan. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

XML 24 R3.htm IDEA: XBRL DOCUMENT

Consolidated Balance Sheets (Parenthetical) (USD $)	Jan. 31, 2014	Oct. 31, 2013	Aug. 09, 2011
Statement of Financial Position [Abstract]
Preferred Stock, Par Value	$ 0.001	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, Issued and outstanding	0	0
Common Stock, Par Value	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	90,000,000	90,000,000	90,000,000
Common Stock, Issued and outstanding	8,340,000	8,340,000

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

XML 25 R17.htm IDEA: XBRL DOCUMENT

NOTE 6 - INCOME TAXES (Tables)

3 Months Ended

Jan. 31, 2014

Income Tax Disclosure [Abstract]

Federal Income Tax

	2014	2013 (Restated)
Federal income tax benefit attributable to:
Current operations	$ 11,920	$ 4,410
Less: valuation allowance	(11,920)	(4,410)
Net provision for Federal income taxes	$ 0	$ 0

Deferred Tax Asset

	2014	2013
Deferred tax asset attributable to:
Net operating loss carryover	$ 31,041	$ 19,121
Valuation allowance	(31,041)	(19,121)
Net deferred tax asset	$ 0	$ 0

XML 26 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	3 Months Ended
Document and Entity Information	Jan. 31, 2014	Mar. 17, 2014
Document And Entity Information
Entity Registrant Name	BESPOKE TRICYCLES INC
Entity Central Index Key	0001557376
Document Type	10-Q
Document Period End Date	Jan. 31, 2014
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		8,340,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2014

XML 27 R18.htm IDEA: XBRL DOCUMENT

NOTE 8 - RESTATEMENT (Tables)

3 Months Ended

Jan. 31, 2014

Equity [Abstract]

Restatement of Financials

January 31, 2013 Financial Statements	Line Item	Corrected	Previously Stated

Balance Sheet	Total current assets	$ 30,646	$ 28,401
Balance Sheet	Total assets	$ 30,646	$ 28,401
Balance Sheet	Total liabilities	$ 28,261	$ 22,937
Balance Sheet	Accumulated deficit	$ (37,035)	$ (29,114)
Balance Sheet	Stockholders’ equity	$ 2,385	$ 5,464
Income Statement	Total revenues	$ 2,449	$ 953
Income Statement	Cost of goods sold	$ 1,436	$ 559
Income Statement	Total operating expenses	$ 13,983	$ 5,444
Income Statement	Loss from operations	$ (12,970)	$ (5,050)
Income Statement	Net Loss	$ (12,970)	$ (5,050)
Statement of Other Comprehensive Loss	Change in cumulative translation adjustment	$ 2,167	$ (2,675)
Statement of Cash Flows	Net cash used in operating activities	$ (10,600)	$ (4,040)
Statement of Cash Flows	Net cash provided by financing activities	$ 16,364	$ 14,497
Statement of Cash Flows	Effect of exchange rate changes on cash	$ 2,167	$ (2,675)
Statement of Cash Flows	Increase in Cash during the period	$ 7,931	$ 7,782
Statement of Cash Flows	Cash at end of the period	$ 10,260	$ 10,111

XML 28 R4.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Operations (USD $)	3 Months Ended
Consolidated Statements of Operations (USD $)	Jan. 31, 2014	Jan. 31, 2013
Income Statement [Abstract]
Revenues	$ 5,253	$ 2,449
Cost of Goods Sold	3,727	1,436
Gross Profit	1,526	1,013
Operating Expenses:
Selling, general and administrative expenses	14,781	3,934
Professional fees	21,771	10,049
Total operating expenses	36,552	13,983
Other Expenses
Exchange gain (loss)	(32)	0
Total Other Expenses	(32)	0
Loss before Provision for Income Taxes	(35,058)	(12,970)
Provision for Income Taxes	0	0
Net Loss	$ (35,058)	$ (12,970)
Net Loss per Share: Basic and Diluted	$ 0.00	$ 0.00
Weighted Average Number of Shares Outstanding: Basic and Diluted	8,340,000	7,641,318

XML 29 R12.htm IDEA: XBRL DOCUMENT

NOTE 6 - INCOME TAXES

3 Months Ended

Jan. 31, 2014

Income Tax Disclosure [Abstract]

NOTE 6 - INCOME TAXES

NOTE 6 - INCOME TAXES

The provision for Federal income tax consists of the following for the three months ended January 31, 2014 and 2013:

	2014	2013 (Restated)
Federal income tax benefit attributable to:
Current operations	$ 11,920	$ 4,410
Less: valuation allowance	(11,920)	(4,410)
Net provision for Federal income taxes	$ 0	$ 0

	2014	2013
Deferred tax asset attributable to:
Net operating loss carryover	$ 31,041	$ 19,121
Valuation allowance	(31,041)	(19,121)
Net deferred tax asset	$ 0	$ 0

Due to the change in ownership provisions of the Tax Reform Act of 1986, the net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

XML 30 R11.htm IDEA: XBRL DOCUMENT

NOTE 5 - COMMITMENTS AND CONTINGENCIES

3 Months Ended

Jan. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

NOTE 5 - COMMITMENTS AND CONTINGENCIES

NOTE 5 - COMMITMENTS AND CONTINGENCIES

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 440

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

XML 31 R23.htm IDEA: XBRL DOCUMENT

NOTE 6 - INCOME TAXES - FEDERAL INCOME TAX (Details) (USD $)	3 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
Federal income tax benefit attributable to:
Current operations	$ 10,920	$ 4,410
Less: valuation allowance	(10,920)	(4,410)
Net provision for Federal income taxes	$ 0	$ 0

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 8, 16, 17, 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The amount of the change in the period in the valuation allowance for a specified deferred tax asset.

+ References+ Details

XML 32 R19.htm IDEA: XBRL DOCUMENT

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	3 Months Ended
	Jan. 31, 2014	Aug. 09, 2011
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Date of Incorporation	Aug. 09, 2011
Stock issued for Bespoke Tricycles Ltd., shares		5,000,000

XML 33 R15.htm IDEA: XBRL DOCUMENT

NOTE 9 - SUBSEQUENT EVENTS

3 Months Ended

Jan. 31, 2014

Subsequent Events [Abstract]

NOTE 9 - SUBSEQUENT EVENTS

NOTE 9 – SUBSEQUENT EVENTS

XML 34 R13.htm IDEA: XBRL DOCUMENT

NOTE 7 - LIQUIDITY AND GOING CONCERN

3 Months Ended

Jan. 31, 2014

Note 7 - Liquidity And Going Concern

NOTE 7 - LIQUIDITY AND GOING CONCERN

NOTE 7 – LIQUIDITY AND GOING CONCERN

XML 35 R14.htm IDEA: XBRL DOCUMENT

NOTE 8 - RESTATEMENT

3 Months Ended

Jan. 31, 2014

Note 8 - Restatement

NOTE 8 - RESTATEMENT

NOTE 8 - RESTATEMENT

The following are the previous and corrected balances as of and for the three months ended January 31, 2013:

January 31, 2013 Financial Statements	Line Item	Corrected	Previously Stated

Balance Sheet	Total current assets	$ 30,646	$ 28,401
Balance Sheet	Total assets	$ 30,646	$ 28,401
Balance Sheet	Total liabilities	$ 28,261	$ 22,937
Balance Sheet	Accumulated deficit	$ (37,035)	$ (29,114)
Balance Sheet	Stockholders’ equity	$ 2,385	$ 5,464
Income Statement	Total revenues	$ 2,449	$ 953
Income Statement	Cost of goods sold	$ 1,436	$ 559
Income Statement	Total operating expenses	$ 13,983	$ 5,444
Income Statement	Loss from operations	$ (12,970)	$ (5,050)
Income Statement	Net Loss	$ (12,970)	$ (5,050)
Statement of Other Comprehensive Loss	Change in cumulative translation adjustment	$ 2,167	$ (2,675)
Statement of Cash Flows	Net cash used in operating activities	$ (10,600)	$ (4,040)
Statement of Cash Flows	Net cash provided by financing activities	$ 16,364	$ 14,497
Statement of Cash Flows	Effect of exchange rate changes on cash	$ 2,167	$ (2,675)
Statement of Cash Flows	Increase in Cash during the period	$ 7,931	$ 7,782
Statement of Cash Flows	Cash at end of the period	$ 10,260	$ 10,111

- Definition

Tabular disclosure of the nature and effects of a restatement to correct an error in the reported results of operations of prior periods. When prior period adjustments are recorded, the resulting effects (both gross and net of applicable income tax) on the net income of prior periods are disclosed in the annual report for the year in which the adjustments are made, and amended filings of previously issued reports are typically issued.

+ References+ Details

XML 36 R16.htm IDEA: XBRL DOCUMENT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jan. 31, 2014
Accounting Policies [Abstract]
Accounting Basis	Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an October 31 fiscal year end.
Basis of Presentation-Unaudited Interim Financial Information	Basis of Presentation-Unaudited Interim Financial Information The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim consolidated financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited consolidated interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended October 31, 2013, and notes thereto contained in the information filed as part of the Company’s Annual Report on Form 10-K filed with SEC on February 18, 2014.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents, inventories, accounts payable, accrued expenses, and advances from the director. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States 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 revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.
Inventories	Inventories Inventories consist of tricycles and related parts, and are stated at lower of cost or market. Cost is determined on a weighted average method.
Revenue Recognition	Revenue Recognition The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is reasonably assured.
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of January 31, 2014, there have been no interest or penalties incurred on income taxes.
Basic Income (Loss) Per Share	Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income 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 for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of January 31, 2014.
Dividends	Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees. The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.
Foreign Currency Translation	Foreign Currency Translation The Company is based in England although it is incorporated in Nevada. The functional currency of the Company is British pounds and is translated to U.S. dollars using the exchange rate effective for the date reported for assets and liabilities and the average exchange rate for the period reported for revenues and expenses.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting stockholders’ equity that, under GAAP, are excluded from net income (loss), including foreign currency translation adjustments, gains and losses related to certain derivative contracts, and gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits that have not been recognized as components of net periodic benefit cost.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

XML 37 R21.htm IDEA: XBRL DOCUMENT

NOTE 3 - RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
Related Party Transactions [Abstract]
Advances from director, net	$ 21,730	$ 3,114

- Definition

The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

+ References+ Details

XML 38 R26.htm IDEA: XBRL DOCUMENT

NOTE 8 - RESTATEMENT - RESTATEMENT OF FINANCIALS (Details) (USD $)	3 Months Ended				3 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Oct. 31, 2013	Oct. 31, 2012	Mar. 31, 2013 Restatement Adjustment	Mar. 31, 2013 Scenario Previously Reported
BALANCE SHEET
Total current assets					$ 30,646	$ 28,401
Total assets	20,242		32,479		30,646	28,401
Total liabilities					28,261	22,937
Accumulated deficit	(91,297)		(56,239)		(37,035)	(29,114)
Stockholders' equity	(23,841)		11,334		2,385	5,464
INCOME STATEMENT
Total revenues	5,253	2,449			2,449	953
Cost of goods sold	3,727	1,436			1,436	559
Total operating expenses	36,552	13,983			13,983	5,444
Loss from operations	(35,058)	(12,970)			(12,970)	(5,050)
Net Loss	(35,058)	(12,970)			(12,970)	(5,050)
STATEMENT OF OTHER COMPREHENSIVE LOSS
Change in cumulative translation adjustment	117	(2,167)			2,167	(2,675)
STATEMENT OF CASH FLOWS
Net cash used in operating activities	(33,578)	(10,600)			(10,600)	(4,040)
Net cash provided by financing activities	21,730	16,364			16,364	14,497
Effect of exchange rate changes on cash	(117)	2,167			2,167	(2,675)
Increase in Cash during the period	(11,965)	7,931			7,931	7,782
Cash at end of period	$ 3,983	$ 10,260	$ 15,948	$ 2,329	$ 10,260	$ 10,111

XML 39 R5.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Other Comprehensive Income (Loss) (USD $)	3 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
Income Statement [Abstract]
Net Loss	$ (35,058)	$ (12,970)
Foreign Currency Translation
Change in cumulative translation adjustment	(117)	2,167
Income tax benefit (expense)	0	0
Total Other Comprehensive Loss	$ 456	$ (1,170)

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

XML 40 R10.htm IDEA: XBRL DOCUMENT

NOTE 4 - CAPITAL STOCK

3 Months Ended

Jan. 31, 2014

Equity [Abstract]

NOTE 4 - CAPITAL STOCK

NOTE 4 - CAPITAL STOCK

The Company was incorporated on August 9, 2011 in Nevada with authorized capital of 90,000,000 shares of $0.001 par value common stock and 10,000,000 shares of $0.001 par value preferred stock.

On September 2, 2011, the Company issued 2,500,000 shares of common stock to the founder for cash proceeds of $25,000.

There were no shares of common stock issued during the year ended October 31, 2012.

During the fiscal year October 31, 2013, 840,000 shares of common were issued for $42,000.

There were 8,340,000 shares of common stock issued and outstanding at January 31, 2014 and October 31, 2013.

There were no shares of preferred stock issued and outstanding at January 31, 2014 and October 31, 2013.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Paragraph 7, 11A

-Chapter 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 20: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 21: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 22: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 23: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

+ Details

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Jan. 31, 2014
Accounting Policies [Abstract]
Fiscal Year End	--10-31