0001393905-14-000349.txt : 20140624 0001393905-14-000349.hdr.sgml : 20140624 20140609145641 ACCESSION NUMBER: 0001393905-14-000349 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20140131 FILED AS OF DATE: 20140609 DATE AS OF CHANGE: 20140609 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Asiya Pearls, Inc. CENTRAL INDEX KEY: 0001591913 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-192877 FILM NUMBER: 14898975 BUSINESS ADDRESS: STREET 1: H.2434, TENGENGAR GALLI STREET 2: NEAR SHEETAL HOTEL CITY: BELGAUM, KARNATAKA STATE: K7 ZIP: 590001 BUSINESS PHONE: 312-454-0061 MAIL ADDRESS: STREET 1: H.2434, TENGENGAR GALLI STREET 2: NEAR SHEETAL HOTEL CITY: BELGAUM, KARNATAKA STATE: K7 ZIP: 590001 10-Q 1 asiya_10q.htm QUARTERLY REPORT 10Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 10-Q


(X) QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended January 31, 2014


OR


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

For the transition period from ______________ to ______________


Commission File No. 333-192877


ASIYA PEARLS, INC.

(Exact Name of Small Business Issuer as specified in its charter)

 

Nevada

 

 

 

33-1230229

(State or Other Jurisdiction of

Incorporation or Organization)

 

 

 

(I.R.S. Employer

Identification No.)


H. 2434, Tengengar Galli, near Sheetal Hotel,

Belgaum, Karnataka, India 590001

 (Address of principal executive offices)


Check whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes __ No X


Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes 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

[ ]

Non-accelerated filer

[ ]

Smaller reporting company

[X]


Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes X No __


10,000,000 shares of registrant’s common stock, $0.0001 par value, were outstanding at June 9, 2014. Registrant has no other class of common equity.









 



PART I. FINANCIAL INFORMATION


Item 1 Financial Statements.


Asiya Pearls, Inc.

(A Development Stage Company)

Balance Sheets

(unaudited)



 

January 31,

2014

$

October 31,
2013
$

 

 

 

ASSETS

 

 

Current assets

 

 

  Cash

24,834

25,000

Total current assets

24,834

25,000

Total assets

24,834

25,000

 

 

 

LIABILITIES AND STOCKHOLDER’S EQUITY

 

 

 

 

 

 

 

 

 

 

 

LIABILITIES

 

 

Current liabilities

 

 

  Accounts payable and accrued liabilities

15,130

1,120

Total current liabilities

15,130

1,120

Total liabilities

15,130

1,120

 

 

 

STOCKHOLDER’S EQUITY

 

 

 

 

 

 

 

 

 Preferred stock: $0.0001 par va1ue, 25,000,000 authorized, 0 issued and outstanding

-

-

 Common stock: $0.0001 par value, 100,000,000 authorized, 5,000,000 issued and outstanding as of January 31, 2014 and October 31, 2013

500

500

 Additional paid-in capital

24,500

24,500

 Deficit accumulated during the development stage

(15,296)

(1,120)

Total stockholder’s equity

9,704

23,880

Total liabilities and stockholder’s equity

24,834

25,000












(The accompanying notes are an integral part of these financial statements)



2



Asiya Pearls, Inc.

(A Development Stage Company)

Statements of Operations

(Unaudited)



 

For the Three Months Ended January 31, 2014
$

For the  Period From September 25, 2013 (inception) to
January 31, 2014
$

 

 

 

Expenses

 

 

General and administrative

1,021

2,141

Professional fees

13,155

13,155

Net loss

(14,176)

(15,296)

 

 

 

Net loss per share - basic and diluted

($0.00)

 

 

 

 

Weighted average shares outstanding - basic and diluted

5,000,000

 































(The accompanying notes are an integral part of these financial statements)



3



Asiya Pearls, Inc.

(A Development Stage Company)

Statements of Cash Flows

(Unaudited)




 

For the Three Months Ended January 31, 2014
$

Period From September 25, 2013 (inception) to January 31, 2014
$

 

 

 

Cash flows from operating activities

 

 

Net loss

(14,176)

(15,296)

Adjustments to reconcile to net cash used in operating activities:

 

 

Change in operating assets and liabilities

 

 

  Accounts payables and accrued liabilities

14,010

15,130

Net cash used in operating activities

(166)

(166)

 

 

 

Cash flows from financing activities

 

 

  Proceeds from issuance of common stock

-

25,000

Net cash provided by financing activities

-

25,000

 

 

 

Change in cash

(166)

24,834

 

 

 

Cash - beginning of period

25,000

-

 

 

 

Cash - end of period

24,834

24,834

 

 

 

Supplemental cash flow disclosures

 

 

Cash paid For:

 

 

   Interest

−

−

  Income tax

−

−
















(The accompanying notes are an integral part of these financial statements)



4



Asiya Pearls, Inc.

(A Development Stage Company)

Notes to the financial statements

January 31, 2014

(Unaudited)

_____________________________________________________________________________________________


Note 1: Nature and Continuance of Operations


Asiya Pearls, Inc. (the "Company") was incorporated in the state of Nevada on September 25, 2013 ("Inception") and is in the development stage. The Company intends to operate as an on-line loose pearl retailer.  The Company's corporate headquarters are located in Belgaum, India and its fiscal year-end is October 31.


In accordance with Accounting Standards Codification ("ASC") 915, the Company is considered to be in the development stage. Its activities to date have been limited to capital formation, organization and development of its business plan. The Company has not commenced operations.


Note 2: Basis of Presentation


Unaudited Interim financial statements


The accompanying unaudited interim financial statements have been prepared in accordance with United States generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q of Regulation S-X. They may not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the period ended October 31, 2013 included in the Company’s Registration Statement (Form S-1) filed with the Securities and Exchange Commission. These interim unaudited financial statements should be read in conjunction with those financial statements included in the Registration Statement (Form S-1). In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended January 31, 2014 are not necessarily indicative of the results that may be expected for the year ending October 31, 2014.


Note 3: Capital Stock


The total number of common shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.0001 per share.


The total number of preferred shares authorized that may be issued by the Company is 25,000,000 shares with a par value of $0.0001 per share. The preferred stock may be issued in one or more  series, from time to time, with each series to have such designation, relative rights, preference or limitations, as adopted by the Company's Board of Directors.


At January 31, 2014, there were no outstanding stock options or warrants.

 






5



Note 4: Going Concern


These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company anticipates future losses in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with loans from directors, related parties and/or issuance of common shares.



Note 5: Subsequent Eevents


The Company became a reporting company on March 11, 2014 and offered a total of 5,000,000 shares of Company’s common stock on a "self-underwritten" basis at a fixed price of $0.01 per share. In May 2014, the Company completed its offering of a total of 5,000,000 shares of Company’s common stock on a "self-underwritten" basis at a fixed price of $0.01 per share, for total proceeds of $50,000.








 























6



Item 2. Management's Discussion and Analysis of Financial Conditions and Results of Operations.


The following discussion of our financial condition, changes in financial condition, plan of operations and results of operations should be read in conjunction with our unaudited interim financial statements from our inception (September 25, 2013) to January 31, 2014 and the three months ended January 31, 2014, together with the notes thereto included in this Form 10-Q. The discussion contains forward-looking statements that involve risks, uncertainties and assumptions. Our actual results may differ materially from those anticipated in these forward-looking statements as a result of many factors.


Overview


Asiya Pearls, Inc. was incorporated under the laws of the State of Nevada on September 25, 2013. We are a development stage company with plans to enter into the business of the online retail sale of high grade loose pearls which we intend to obtain from suppliers in Hyderabad, one of the major pearl centers in India. We intend to offer pearls to consumers in our online store. We will maintain a small inventory of pearls. For most orders, however, we will access the inventory maintained by our supplier. Our product line will consist of pearls of different sizes, colors and characteristics (drilled and whole). The concept is that our customers have their own jewelry designers who, with our pearls, will custom-make their jewelry. Our president has ample experience in online retail and our second director has experience in pearls and jewelry. We intend to sell these products through an internet website (the "Website"). To implement our plan of operations, we require total funding of $75,000 for the next twelve months.  In the event we do not raise sufficient capital to implement its planned operations, your entire investment could be lost. Our office is located at the premises of our President, Shabbir Shaikh, who provides such space to us on a rent-free basis at H. 2434, Tengengar Galli, Belgaum, Goa, India.


The Company became a reporting company on March 11, 2014 after we had filed a prospectus that relates to the offering of a total of 5,000,000 shares of our common stock on a "self-underwritten" basis at a fixed price of $0.01 per share. We had investors subscribe to our shares and issued bank drafts in the name of our President (in trust) and then the $50,000 will be deposited into our North America bank account. In May 2014, we completed the sale of 5,000,000 common shares at the price of a $0.01 per share for total proceeds of $50,000.


There have been no material reclassifications, mergers, consolidations or purchases or sales of any significant amount of assets not in the ordinary course of business since the date of incorporation. The Company has never been party to any bankruptcy, receivership or similar proceeding, nor has it undergone any material reclassification, merger, consolidation, purchase or sale of a significant amount of assets not in the ordinary course of business.


We are a development stage company and since inception, we have not generated consistent revenues and have incurred a cumulative net loss as reflected in the financial statements. We have minimal assets and have incurred losses since inception. Our limited start-up operations have consisted of the formation of our business plan and identification of our target market.


Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an ongoing business for the next twelve months. This is because we have not generated any revenues and no revenues are anticipated.


Plan of Operation


About Our Company


Since our incorporation on September 25, 2013, we have been engaged only in organizational and planning activities, and we have not generated any revenues. Our organizational and planning activities to date have consisted of registration of our domain name, initial funding by our two shareholders, investigation of website development, conducting pearl market research and exploration of pearl suppliers. In May 2014, we completed the sale of 5,000,000 common shares at the price of a $0.01 per share for total proceeds of $50,000.


Our next phases of operations are as follows:


1.

We have hired a website developer who will begin construction of our website;


2.

We will identify and develop relationships with loose pearl suppliers;




7



3.

We will not be able to provide our services until our website is fully operational and our network infrastructure and transaction processing systems are in place. We expect that our website will be fully functional no later than four months after completing this Offering. We believe that we will have to spend approximately $20,000 in order to ensure that our website is fully operational and our network infrastructure and transaction processing systems are in place. Subsequently, we expect we will be required to spend approximately $8,000 annually to maintain our website. If we are unable to negotiate suitable terms with service providers to assist in the development and maintenance of our website and software to attract users to our website, we may have to suspend or cease operations.


4.

We will conduct beta testing following the development of our website.


5.

After our website is functional and we have entered into an agreement with a supplier, we intend to purchase pearls at a cost of approximately $10,000 and commence marketing to consumers.


6.

We will then work to develop and implement a comprehensive marketing strategy.


Our budget for the next stage of our business plan is as follows:


Professional fees for Public Company Reporting Requirements

$16,000

Website development and related expenses

20,000

Inventory of jewelry

10,000

Incorporation of  an Indian subsidiary

2,000

Brochures, Marketing and Promotion

2,000

Total

$50,000


During the first stages of our growth, Mr. Shaikh will provide all the labor required without compensation.  Since we intend to operate with very limited administrative support, Mr. Shaikh will continue to be responsible for at least the first year of operations.


We have no plans to change our planned business activities or to combine with another business, and we are not aware of any events or circumstances that might cause these plans to change.


Since we became a reporting company, we are responsible for filing various forms with the United States Securities and Exchange Commission (the “SEC”) such as Form 10-K and Form 10-Qs. The shareholders may read and copy any material filed by us with the SEC at the SEC’s Public Reference Room at 100 F Street N.W., Washington, DC, 20549.   The shareholders may obtain information on the operations of the Public Reference Room by calling the SEC at 1-800-SEC-0330.  The SEC maintains an Internet site that contains reports, proxy and information statements, and other information which we have filed electronically with the SEC by assessing the website at the following address:  http://www.sec.gov.


Results of Operations


We did not earn any revenues for the three months ended January 31, 2014 and from inception on September 25, 2013 to January 31, 2014. We do not expect to realize any revenues until we are able to execute our business plan.


For the three months ended January 31, 2014, we have incurred total operating expenses in the amount of $14,176, mainly comprises of professional fees totaling $13,155 which relates to legal and accounting fees for the registration statement and related costs.


We incurred total operating expenses in the amount of $15,296 from inception on September 25, 2013 through January 31, 2014. These operating expenses are comprised of professional fees totaling $13,155 and general administrative expenses totaling $2,141.


We have not incurred any expenses for research and development since inception. As a result of operating losses, there has been no provision for the payment of income taxes from the date of inception.




8



Liquidity and Capital Resources


As of January 31, 2014, we had a cash balance of $24,834 and working capital of $9,704. In May 2014, we have raised $50,000 from the sale of 5,000,000 shares. If additional funds become required before generation of revenue, the additional funding may come from equity financing from the sale of our common stock.  


Our future financial results are also uncertain due to a number of factors, some of which are outside our control. These factors include, but are not limited to:


·

our ability to raise additional funding;

·

cost of development of our website;

·

interest by online users to purchase our products which will generate revenue from online sales.


Due to our lack of operating history and present inability to generate revenues, our auditors have stated their opinion that there currently exists a substantial doubt about our ability to continue as a going concern.


Going Concern Consideration


The report of our independent registered public accounting firm for the period ended October 31, 2013 included a going concern paragraph because of a substantial doubt about our ability to continue as a going concern based on the absence of an established source of revenue, recurring losses from operations, and our need for additional financing in order to fund our operations in fiscal 2014.


Our operations and financial results are subject to various risks and uncertainties that could adversely affect our business, financial condition and results of operations.


Off-Balance Sheet Arrangements


We have no off-balance sheet arrangements including arrangements that would affect our liquidity, capital resources, market risk support and credit risk support or other benefits.


Forward Looking Statements


The information in this quarterly report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These forward-looking statements involve risks and uncertainties, including statements regarding the Company’s capital needs, business strategy and expectations. Any statements contained herein that are not statements of historical facts may be deemed to be forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “may,” “will,” “should,” “expect,” “plan,” “intend,” “anticipate,” “believe,” “estimate,” “predict,” “potential” or “continue,” the negative of such terms or other comparable terminology. Actual events or results may differ materially. In evaluating these statements, you should consider various factors, including the risks outlined from time to time, in other reports we file with the Securities and Exchange Commission (the “SEC”). These factors may cause our actual results to differ materially from any forward-looking statement. We disclaim any obligation to publicly update these statements, or disclose any difference between its actual results and those reflected in these statements. The information constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995.


Item 3. Qualitative and Quantitative Disclosure about Market Risks


We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.


Item 4. Controls and Procedures.


Evaluation of Disclosure Controls and Procedures


Our Principal Executive Officer and Principal Financial Officer, after evaluating the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this report, have concluded that, based on the evaluation of these controls and procedures, that our disclosure controls and procedures were effective.



9



Controls and Procedures over Financial Reporting


Additionally, there were no changes in our internal controls over financial reporting or in other factors that could significantly affect these controls subsequent to the evaluation date. We have not identified any significant deficiencies or material weaknesses in our internal controls, and therefore there were no corrective actions taken.


PART II - OTHER INFORMATION


Item 1. Legal Proceedings.


The Company currently is not a party to any legal proceedings and, to the Company’s knowledge; no such proceedings are threatened or contemplated.


Item 1A. Risk Factors


We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.


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


None


Item 3. Default Upon Senior Securities.


None.


Item 4. Removed and Reserved.


Item 5. Other Information.


On March 11, 2014, the SEC declared our Form S-1 registration statement effective allowing us to sell 5,000,000 shares of common stock at an offering price of $0.01 per share. In May 2014, the Company completed its public offering of $50,000 and will be issuing 5,000,000 shares of common stock.


Item 6. Exhibits and Reports on Form 8-K.


a. Exhibits


Exhibit Number

Description of Exhibit

31.1

Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C.§ 1350, as adopted pursuant to § 302 of the Sarbanes-Oxley Act of 2002.

32.1

Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002.














10


SIGNATURES


In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereto duly authorized.


 

ASIYA PEARLS, INC.

 

Date: June 9, 2014

 

 

 

By: /s/ Shabbir Shaikh

 

Shabbir Shaikh

 

Principal Executive Officer

 

Principal Financial Officer and Director













































11


 EX-31.1 2 asiya_ex31.htm CERTIFICATION ex-31.1

EXHIBIT 31.1

CERTIFICATION

I, Shabbir Shaikh, certify that:

1.

I have reviewed this Quarterly Report on Form 10-Q of Asiya Pearls, Inc.

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant  as of, and for, the periods presented in this report;

4.

I am 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 I 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 is made known to me, particularly during the period in which this quarterly 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 forth 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

1.

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 function):

a.

All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b.

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

By: /s/ Shabbir Shaikh

Shabbir Shaikh

Principal Executive Officer and Principal Financial Officer


Date:  June 9, 2014




 EX-32.1 3 asiya_ex32.htm CERTIFICATION ex-32.1

EXHIBIT 32.1


PURSUANT TO 18 U.S.C. SECTION 1350
(SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002)


In connection with the Quarterly Report of Asiya Pearls, Inc. (the “Company”) on Form 10-Q for the period ending January 31, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Shabbir Shaikh, Principal Executive Officer and Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

1.

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

2.

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


By: /s/ Shabbir Shaikh

Shabbir Shaikh

Principal Executive Officer and Principal Financial Officer

Date: June 9, 2014















 EX-101.INS 4 asiya-20140131.xml 24834 25000 24834 25000 24834 25000 15130 1120 15130 1120 15130 1120 500 500 24500 24500 15296 1120 9704 23880 24834 25000 0.0001 25000000 0.0001 100000000 5000000 5000000 5000000 5000000 1021 2141 13155 13155 14176 15296 0 5000000 -14176 -15296 14010 15130 -166 -166 25000 25000 -166 24834 25000 24834 10-Q 2014-01-31 false Asiya Pearls, Inc. 0001591913 --10-31 5000000 Smaller Reporting Company Yes No No 2014 Q1 <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><u>Note 1: Nature and Continuance of Operations</u></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>Asiya Pearls, Inc. (the &quot;Company&quot;) was incorporated in the state of Nevada on September 25, 2013 (&quot;Inception&quot;) and is in the development stage. The Company intends to operate as an on-line loose pearl retailer.&#160; The Company's corporate headquarters are located in Belgaum, India and its fiscal year-end is October 31.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>In accordance with Accounting Standards Codification (&quot;ASC&quot;) 915, the Company is considered to be in the development stage. Its activities to date have been limited to capital formation, organization and development of its business plan. The Company has not commenced operations.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><u>Note 2: Basis of Presentation</u></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><i>Unaudited Interim financial statements</i></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>The accompanying unaudited interim financial statements have been prepared in accordance with United States generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q of Regulation S-X. They may not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the period ended October 31, 2013 included in the Company&#146;s Registration Statement (Form S-1) filed with the Securities and Exchange Commission. These interim unaudited financial statements should be read in conjunction with those financial statements included in the Registration Statement (Form S-1). In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended January 31, 2014 are not necessarily indicative of the results that may be expected for the year ending October 31, 2014.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><u>Note 3: Capital Stock</u></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>The total number of common shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.0001 per share.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>The total number of preferred shares authorized that may be issued by the Company is 25,000,000 shares with a par value of $0.0001 per share. The preferred stock may be issued in one or more&#160; series, from time to time, with each series to have such designation, relative rights, preference or limitations, as adopted by the Company's Board of Directors.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>At January 31, 2014, there were no outstanding stock options or warrants.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><u>Note 4: Going Concern</u></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'>These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company anticipates future losses in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with loans from directors, related parties and/or issuance of common shares.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><u>Note 5: Subsequent Events</u></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>The Company became a reporting company on March 11, 2014 and offered a total of 5,000,000 shares of Company&#146;s common stock on a &quot;self-underwritten&quot; basis at a fixed price of $0.01 per share. In May 2014, the Company completed its offering of a total of 5,000,000 shares of Company&#146;s common stock on a &quot;self-underwritten&quot; basis at a fixed price of $0.01 per share, for total proceeds of $50,000.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;</p> 100000000 0.0001 25000000 0.0001 5000000 50000 0001591913 2013-11-01 2014-01-31 0001591913 2014-01-31 0001591913 2013-10-31 0001591913 2013-09-25 2014-01-31 0001591913 2014-05-01 2014-05-31 shares iso4217:USD iso4217:USD shares EX-101.SCH 5 asiya-20140131.xsd 000110 - Disclosure - Capital Stock (Details) link:presentationLink link:definitionLink link:calculationLink 000060 - Disclosure - Nature and Continuance of Operations link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Balance Sheets link:presentationLink link:definitionLink link:calculationLink 000050 - Statement - Statements of Cash Flows link:presentationLink link:definitionLink link:calculationLink 000090 - 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Going Concern
 3 Months Ended
Jan. 31, 2014
Notes  
Going Concern

Note 4: Going Concern

 

These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company anticipates future losses in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with loans from directors, related parties and/or issuance of common shares.
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Capital Stock
 3 Months Ended
Jan. 31, 2014
Notes  
Capital Stock

Note 3: Capital Stock

 

The total number of common shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.0001 per share.

 

The total number of preferred shares authorized that may be issued by the Company is 25,000,000 shares with a par value of $0.0001 per share. The preferred stock may be issued in one or more  series, from time to time, with each series to have such designation, relative rights, preference or limitations, as adopted by the Company's Board of Directors.

 

At January 31, 2014, there were no outstanding stock options or warrants.
XML 15 R2.htm IDEA: XBRL DOCUMENT v2.4.0.8
Balance Sheets (USD $)
Jan. 31, 2014
Oct. 31, 2013
Current assets    
Cash $ 24,834 $ 25,000
Total current assets 24,834 25,000
Total assets 24,834 25,000
Current liabilities    
Accounts payable and accrued liabilities 15,130 1,120
Total current liabilities 15,130 1,120
Total liabilities 15,130 1,120
Stockholders' equity    
Preferred stock value      
Common stock value 500 500
Additional paid-in capital 24,500 24,500
Deficit accumulated during the development stage 15,296 1,120
Total stockholders' equity 9,704 23,880
Total liabilities and stockholders' equity $ 24,834 $ 25,000
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Nature and Continuance of Operations
 3 Months Ended
Jan. 31, 2014
Notes  
Nature and Continuance of Operations

Note 1: Nature and Continuance of Operations

 

Asiya Pearls, Inc. (the "Company") was incorporated in the state of Nevada on September 25, 2013 ("Inception") and is in the development stage. The Company intends to operate as an on-line loose pearl retailer.  The Company's corporate headquarters are located in Belgaum, India and its fiscal year-end is October 31.

 

In accordance with Accounting Standards Codification ("ASC") 915, the Company is considered to be in the development stage. Its activities to date have been limited to capital formation, organization and development of its business plan. The Company has not commenced operations.
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Basis of Presentation
 3 Months Ended
Jan. 31, 2014
Notes  
Basis of Presentation

Note 2: Basis of Presentation

 

Unaudited Interim financial statements

 

The accompanying unaudited interim financial statements have been prepared in accordance with United States generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q of Regulation S-X. They may not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the period ended October 31, 2013 included in the Company’s Registration Statement (Form S-1) filed with the Securities and Exchange Commission. These interim unaudited financial statements should be read in conjunction with those financial statements included in the Registration Statement (Form S-1). In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended January 31, 2014 are not necessarily indicative of the results that may be expected for the year ending October 31, 2014.
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Balance Sheets (Parenthetical) (USD $)
Jan. 31, 2014
Oct. 31, 2013
Balance Sheet    
Preferred stock, par value $ 0.0001 $ 0.0001
Preferred stock, shares authorized 25,000,000 25,000,000
Common stock, par value $ 0.0001 $ 0.0001
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 5,000,000 5,000,000
Common stock, shares outstanding 5,000,000 5,000,000
XML 21 R1.htm IDEA: XBRL DOCUMENT v2.4.0.8
Document and Entity Information
 3 Months Ended
Jan. 31, 2014
Document and Entity Information  
Entity Registrant Name Asiya Pearls, Inc.
Document Type 10-Q
Document Period End Date Jan. 31, 2014
Amendment Flag false
Entity Central Index Key 0001591913
Current Fiscal Year End Date --10-31
Entity Common Stock, Shares Outstanding 5,000,000
Entity Filer Category Smaller Reporting Company
Entity Current Reporting Status Yes
Entity Voluntary Filers No
Entity Well-known Seasoned Issuer No
Document Fiscal Year Focus 2014
Document Fiscal Period Focus Q1
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Statements of Operations (USD $)
 3 Months Ended 4 Months Ended
Jan. 31, 2014
Jan. 31, 2014
Income Statement    
Revenue      
Expenses    
General and administrative 1,021 2,141
Professional fees 13,155 13,155
Total expenses 14,176 15,296
Net loss $ (14,176) $ (15,296)
Net loss per share - basic and diluted $ 0  
Weighted average number of shares outstanding - basic and diluted 5,000,000  
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Subsequent Events (Details) (USD $)
 1 Months Ended
May 31, 2014
Details  
Common stock issued 5,000,000
Proceeds from issuance of common stock $ 50,000
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Capital Stock (Details) (USD $)
Jan. 31, 2014
Oct. 31, 2013
Details    
Common shares authorized 100,000,000 100,000,000
Common stock par value $ 0.0001 $ 0.0001
Preferred shares authorized 25,000,000 25,000,000
Preferred stock par value $ 0.0001 $ 0.0001
XML 25 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8
Statements of Cash Flows (USD $)
 3 Months Ended 4 Months Ended
Jan. 31, 2014
Jan. 31, 2014
Cash flows from operating activities    
Net Loss $ (14,176) $ (15,296)
Change in operating assets and liabilities    
Increase (decrease) in accounts payable and accrued liabilities 14,010 15,130
Net cash used in operating activities (166) (166)
Cash flows from financing activities    
Proceeds from sale of common stock   25,000
Net cash provided by financing activities   25,000
Net increase (decrease) in cash (166) 24,834
Cash, beginning of period 25,000  
Cash, end of period 24,834 24,834
Supplemental disclosures of cash flow information:    
Cash paid for Interest      
Cash paid for Income tax      
XML 26 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8
Subsequent Events
 3 Months Ended
Jan. 31, 2014
Notes  
Subsequent Events

Note 5: Subsequent Events

 

The Company became a reporting company on March 11, 2014 and offered a total of 5,000,000 shares of Company’s common stock on a "self-underwritten" basis at a fixed price of $0.01 per share. In May 2014, the Company completed its offering of a total of 5,000,000 shares of Company’s common stock on a "self-underwritten" basis at a fixed price of $0.01 per share, for total proceeds of $50,000.

 
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