0001024020-12-000004.txt : 20120131 0001024020-12-000004.hdr.sgml : 20120131 20120131161216 ACCESSION NUMBER: 0001024020-12-000004 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20111231 FILED AS OF DATE: 20120131 DATE AS OF CHANGE: 20120131 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTCOTT PRODUCTS CORP CENTRAL INDEX KEY: 0000845819 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211] IRS NUMBER: 800000245 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-10171 FILM NUMBER: 12559395 BUSINESS ADDRESS: STREET 1: 8867 SOUTH CAPELLA WAY CITY: SANDY STATE: UT ZIP: 84093 BUSINESS PHONE: 801-631-7969 MAIL ADDRESS: STREET 1: 8867 SOUTH CAPELLA WAY CITY: SANDY STATE: UT ZIP: 84093 10-Q 1 westcottproducts10q123111.htm WESTCOTT PRODUCTS CORPORATION - 10Q 12-31-11 westcottproducts10q123111.htm
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 December 31, 2011
 
 
[  ] 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. 001-10171
 
WESTCOTT PRODUCTS CORPORATION
(Exact name of the issuer as specified in its charter)


Delaware
  
80-0000245
(State or Other Jurisdiction of
  
(I.R.S. Employer I.D. No.)
incorporation or organization)
    


8867 South Capella Way
Sandy, Utah  84093
(Address of Principal Executive Offices)

(801) 631-7969
(Registrant Telephone Number)

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

Indicate by check mark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit and post such files).  Yes [X]   No [  ]  (The Registrant does not maintain a website.)

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

 
1
 
 


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 [  ]

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

The number of shares outstanding of each of the Registrant’s classes of common equity, as of the latest practicable date:

     
Class
  
Outstanding as of January 31, 2012
Common Capital Voting Stock, $0.001 par value per share
  
1,115,800 shares

FORWARD LOOKING STATEMENTS

This Quarterly Report on Form 10-Q, Financial Statements and Notes to Financial Statements contain forward-looking statements that discuss, among other things, future expectations and projections regarding future developments, operations and financial conditions. All forward-looking statements are based on management’s existing beliefs about present and future events outside of management’s control and on assumptions that may prove to be incorrect. If any underlying assumptions prove incorrect, our actual results may vary materially from those anticipated, estimated, projected or intended.

PART I - FINANCIAL STATEMENTS

Item 1. Financial Statements.

December 31, 2011
C O N T E N T S

Condensed Balance Sheets
3
Condensed Statements of Operations
4
Condensed Statements of Cash Flows
5
Notes to Condensed Financial Statements
6


 
2
 
 


Westcott Products Corporation
(A Development Stage Company)
Condensed Balance Sheets
December 31, 2011 and September 30, 2011


 
   
December 31,
    
September 30,
  
   
2011
    
2011
  
   
(Unaudited)
    
(Audited)
  
ASSETS
            
             
Assets
            
Current Assets
            
Cash
   $ -     $ -  
Total Current Assets
     -       -  
Total Assets
   $ -     $ -  
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
                
                 
Liabilities
                
Current Liabilities:
                
Accounts Payable
   $ -     $ 625  
Payable to Shareholders
     73,917       67,611  
Accrued Interest - Related Party
     1,617       -  
Total Current Liabilities
     75,534       68,236  
Total Liabilities
     75,534       68,236  
                 
Stockholders' Deficit
                
Preferred Stock 50,000,000 shares authorized having
                
a par value of $.01, $1.00 liquidation value;
                
zero issued and outstanding
     -       -  
Common Stock 50,000,000 shares authorized having a
                
a par value of $.001 per share; 1,115,800 shares
                
issued and outstanding
     1,116       1,116  
Additional Paid-in Capital
     2,815,697       2,815,697  
Accumulated Deficit
     (2,867,932 )     (2,867,932 )
Accumulated deficit in development stage
     (24,415 )     (17,117 )
Total Stockholders' Deficit
     (75,534 )     (68,236 )
Total Liabilities and Stockholders' Deficit
   $ -     $ -  
                 

 




See accompanying notes to condensed financial statements.

 
3
 
 

Westcott Products Corporation
 (A Development Stage Company)
Condensed Statements of Operations
For the Three Months Ended December 31, 2011 and 2010, and
For the Period from Reactivation (October 1999) through December 31, 2011
(Unaudited)


               
For the
  
               
Period from
  
   
For the
    
For the
    
October 1999
  
   
Three
    
Three
    
(date of
  
   
Months
    
Months
    
reactivation)
  
   
Ended
    
Ended
    
through
  
   
December 31,
    
December 31,
    
December 31,
  
   
2011
    
2010
    
2011
  
                   
                   
Revenues
   $ -     $ -     $ -  
General and Administrative Expenses
     5,681       4,014       79,517  
Operating Loss
     (5,681 )     (4,014 )     (79,517 )
Other Income (Expense)
                        
Other Income
     -       -       56,719  
Interest Expense - Related Party
     (1,617 )     -       (1,617 )
Total Other Income (Expense)
     (1,617 )     -       55,102  
Net Loss Before Income Taxes
     (7,298 )     (4,014 )     (24,415 )
Current Year Provision for Income Taxes
     -       -       -  
Net Loss
   $ (7,298 )   $ (4,014 )   $ (24,415 )
Basic Loss per Common Share
   $ (0.01 )   $ (0.01 )   $ (0.05 )
Basic Weighted Average Shares Outstanding
     1,115,800       1,115,800       502,788  
Diluted Loss per Common Share
   $ (0.01 )   $ (0.01 )   $ (0.05 )
Diluted Weighted Average Shares Outstanding
     1,115,800       1,115,800       502,788  






See accompanying notes to condensed financial statements.

 
4
 
 

Westcott Products Corporation
(A Development Stage Company)
Condensed Statements of Cash Flows
For the Three Months Ended December 31, 2011 and 2010, and
For the Period from Reactivation (October 1999) through December 31, 2011
(Unaudited)

               
For the
  
               
Period from
  
               
October 1999
  
   
For the
    
For the
    
(date of
  
   
Three Months
    
Three Months
    
reactivation)
  
   
Ended
    
Ended
    
through
  
   
December 31,
    
December 31,
    
December 31,
  
   
2011
    
2010
    
2011
  
                   
                   
Cash Flows Used For Operating Activities
                  
Net Loss
   $ (7,298 )   $ (4,014 )   $ (24,415 )
Adjustments to reconcile net loss to net cash
                        
provided by operating activities:
                        
Stock issued for expenses
     -       -       600  
Increase (decrease) in accounts payable
     (625 )     1,124       -  
Increase (decrease) in shareholder loans
     6,306       2,890       73,917  
Increase (decrease) in taxes payable
     -       -       (56,719 )
Increase in accrued interest - related party
     1,617       -       1,617  
Net Cash (used in) Operating Activities
     -       -       (5,000 )
Cash Flows from Financing Activity
                        
Proceeds from issuance of common stock
     -       -       15,000  
Principal payments on loans
     -       -       (10,000 )
Net Cash Provided by Financing Activities
     -       -       5,000  
Net Increase/(Decrease) in Cash
     -       -       -  
Beginning Cash Balance
     -       -       -  
Ending Cash Balance
   $ -     $ -     $ -  
                         
Supplemental Disclosure of Cash Flow Information
                        
Cash paid during the year for interest
   $ -     $ -     $ -  
Cash paid during the year for income taxes
     -       -       -  
Stock issued in exchange for accrued liability/expense
     -       -       600  
                         


See accompanying notes to condensed financial statements.

 
5
 
 

Westcott Products Corporation
(A Development Stage Company)
Notes to Condensed Financial Statements
December 31, 2011
(Unaudited)
 

NOTE 1 BASIS OF PRESENTATION

The accompanying financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The interim financial statements reflect all adjustments, consisting of normal recurring adjustments which, in the opinion of management, are necessary to present a fair statement of the results for the period.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2011. The results of operations for the period ended December 31, 2011, are not necessarily indicative of the operating results for the full year.

NOTE 2 LIQUIDITY/GOING CONCERN

The Company does not have any assets, nor has it established operations, and has accumulated losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. It is the intent of the Company to seek a merger with an existing, well-capitalized operating company. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE 3 RELATED PARTY TRANSACTIONS

The Company had expenses and accounts payable paid in its behalf by a shareholder in the amount of $6,306 during the quarter. The balance due the shareholder is $73,917 as of December 31, 2011. The unsecured loan bears no interest and is due on demand.  However, the Company imputes interest on the loan at 10% per annum.  Imputed interest expense on related party loans for the three-month periods ended December 31, 2011 and 2010 totaled $1,617 and $0, respectively.

NOTE 4 RECENT ACCOUNTING PRONOUNCEMENTS

The Company has reviewed all recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position or cash flows.  Based on that review, the Company believes that none of these pronouncements will have a significant effect on its financial statements.

 
6
 
 

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

Forward-looking Statements

Statements made in this Quarterly Report which are not purely historical are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words “may,” “would,” “could,” “should,” “expects,” “projects,” “anticipates,” “believes,” “estimates,” “plans,” “intends,” “targets” or similar expressions.

Forward-looking statements involve inherent risks and uncertainties, and important factors (many of which are beyond our control) that could cause actual results to differ materially from those set forth in the forward-looking statements, including the following: general economic or industry conditions, nationally and/or in the communities in which we may conduct business, changes in the interest rate environment, legislation or regulatory requirements, conditions of the securities markets, our ability to raise capital, changes in accounting principles, policies or guidelines, financial or political instability, acts of war or terrorism, other economic, competitive, governmental, regulatory and technical factors affecting our current or potential business and related matters.

Accordingly, results actually achieved may differ materially from expected results in these statements.  Forward-looking statements speak only as of the date they are made.  We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of such statements.

Plan of Operations

Our Company’s plan of operation for the next 12 months is to: (i) consider guidelines of industries in which our Company may have an interest; (ii) adopt a business plan regarding engaging in business in any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a going concern engaged in any industry selected.

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing; the payment of our Securities and Exchange Commission and the Exchange Act reporting filing expenses, including associated legal and accounting fees; costs incident to reviewing or investigating any potential business venture; and maintaining our good standing as a corporation in our state of organization.  Because a principal shareholder has been paying all of the operating expenses, management does not anticipate that we will have to raise additional funds during the next 12 months.

Our common stock currently trades on the Over-the-Counter Bulletin Board (OTCBB) under the symbol WSPD.

Results of Operations

Three Months Ended December 31, 2011 Compared to Three Months Ended December 31, 2010

We had no operations during the quarterly period ended December 31, 2011, nor do we have operations as of the date of this filing.  General and administrative expenses were $5,681 for the December 31, 2011, period, compared to $4,014 for the December 31, 2010, period. General and administrative expenses for the three months ended December 31, 2011, were comprised mainly of accounting, legal, and other operating fees.  The increased general and administrative expenses for the 2011 quarterly period over the 2010 quarterly period was limited to increased compliance fees for filing with the SEC in XBRL.  We had a net loss of $7,298 for the December 31, 2011, period compared to a net loss of $4,014 for the December 31, 2010, period.

 
7
 
 

Liquidity and Capital Requirements

We had no cash or cash equivalents on hand at December 31, 2011. If additional funds are required, such funds may be advanced by management or shareholders as loans to us.  During the quarterly period ended December 31, 2011, expenses and accounts payable were paid by a principal shareholder in the amount of $6,306, and during the quarterly period ended December 31, 2010, additional expenses paid by a principal shareholder totaled $2,890. The aggregate amount of $73,917 is outstanding as of December 31, 2011, is non-interest bearing, unsecured and due on demand.  However, the Company imputes interest on the loan at 10% per annum.  Imputed interest expense on related party loans for the three-month periods ended December 31, 2011 and 2010 totaled $1,617 and $0, respectively.  Because we have not identified any acquisition or venture, it is impossible to predict the amount of any such loan.

Off-balance Sheet Arrangements

None.

Item 3.  Quantitative and Qualitative Disclosures About Market Risk.

Not required.

Item 4.  Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in rules and forms adopted by the Securities and Exchange Commission, and that such information is accumulated and communicated to management, including the President and Vice President, who are our only two executive officers, to allow timely decisions regarding required disclosures.

Under the supervision and with the participation of our management, including our President and Vice President, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act).  Based upon that evaluation, our President and Vice President concluded that, as of the end of the period covered by this Quarterly Report, our disclosure controls and procedures were effective.

Changes in Internal Control Over Financial Reporting

During the fiscal quarter covered by this Quarterly Report, there has been no change in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None.


 
8
 
 

Item 1A. Risk Factors

Not required.

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

None.

Item 3. Defaults Upon Senior Securities

None; not applicable.

Item 4. [Removed and Reserved]

Item 5. Other Information

None.

Item 6. Exhibits

(a) Exhibits

Exhibit No.
Identification of Exhibit
31.1
Certification of Wayne Bassham Pursuant to Section 302 of the Sarbanes-Oxley Act.
31.2
Certification of Todd Albiston Pursuant to Section 302 of the Sarbanes-Oxley Act.
32
Certification of Wayne Bassham and Todd Albiston Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act.
101.INS
XBRL Instance Document*
101.SCH
XBRL Taxonomy Extension Schema*
101.CAL
XBRL Taxonomy Extension Calculation Linkbase*
101.DEF
XBRL Taxonomy Extension Definition Linkbase*
101.LAB
XBRL Taxonomy Extension Label Linkbase*
101.PRE
XBRL Taxonomy Extension Presentation Linkbase*

*Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed “furnished” and not “filed” or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, or deemed “furnished” and not “filed” for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise is not subject to liability under these sections.

 (b) Reports on Form 8-K

None.

 
9
 
 


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.

WESTCOTT PRODUCTS CORPORATION
(Issuer)

Date:
January 31, 2012
  
By:
/s/Wayne Bassham
       
Wayne Bassham
       
President and Director
       
Principal Executive Officer
 
 
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended this Quarterly Report has also been signed below by the following person on behalf of the Registrant and in the capacities and on the dates indicated.
 
 
Date:
January 31, 2012
  
By:
/s/Todd Albiston
       
Todd Albiston
       
Vice President and Director
       
Principal Financial Officer


 
10
 EX-31.1 2 westcottproducts10qexh31wb.htm WESTCOTT PRODUCTS CORPORATION - 10Q 12-31-11 - EXH. 31 WBASSHAM westcottproducts10qexh31wb.htm
Exhibit 31.1
CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Wayne Bassham, certify that:

1.  I have reviewed this Quarterly Report on Form 10-Q of Westcott Products Corporation;

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

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

4.  The Registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rule 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 our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 
b)  designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 
c)  evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 
d)  disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

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

 
a)  all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

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

Date:
January 31, 2012
  
By:
/s/Wayne Bassham
       
Wayne Bassham, Principal Executive Officer


EX-31.2 3 westcottproducts10qexh31ta.htm WESTCOTT PRODUCTS CORPORATION - 10Q 12-31-11 - EXH. 31 TALBISTON westcottproducts10qexh31ta.htm
Exhibit 31.2
CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Todd Albiston, certify that:

1.  I have reviewed this Quarterly Report on Form 10-Q of Westcott Products Corporation;

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

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

4.  The Registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rule 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 our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 
b)  designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 
c)  evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 
d)  disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

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

 
a)  all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

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

Date:
January 31, 2012
  
By:
/s/Todd Albiston
       
Todd Albiston, Principal Financial Officer


EX-32 4 westcottproducts10qexh32.htm WESTCOTT PRODUCTS CORPORATION - 10Q 12-31-11 - EXH. 32 westcottproducts10qexh32.htm
Exhibit 32


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 of Westcott Products Corporation (the “Registrant”) on Form 10-Q for the period ending December 31, 2011, as filed with the Securities and Exchange Commission on the date hereof (the “Quarterly Report”), we, Wayne Bassham, Principal Executive Officer, and Todd Albiston, Principal Financial Officer of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Quarterly 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 Quarterly Report fairly presents, in all material respects, the financial condition and result of operations of the Registrant.

Date:
January 31, 2012
  
By:
/s/Wayne Bassham
       
Wayne Bassham, Principal Executive Officer

Date:
January 31, 2012
  
By:
/s/Todd Albiston
       
Todd Albiston, Principal Financial Officer


EX-101.INS 5 wspd-20111231.xml XBRL INSTANCE DOCUMENT 10-Q 2011-12-31 false WESTCOTT PRODUCTS CORP 0000845819 --09-30 1115800 Smaller Reporting Company Yes No No 2012 Q1 0 0 0 0 0 0 0 625 73917 67611 1617 0 75534 68236 75534 68236 0 0 1116 1116 2815697 2815697 -2867932 -2867932 -24415 -17117 -75534 -68236 0 0 0.01 0.01 50000000 50000000 0 0 0 0 1.00 1.00 0.001 0.001 50000000 50000000 1115800 1115800 1115800 1115800 0 0 0 5681 4014 79517 -5681 -4014 -79517 0 0 56719 -1617 0 55102 -7298 -4014 -24415 0 0 0 -0.01 -0.01 -0.05 1115800 1115800 502788 -0.01 -0.01 -0.05 1115800 1115800 502788 0 0 600 6306 2890 73917 0 0 -56719 1617 0 1617 0 0 -5000 0 0 15000 0 0 -10000 0 0 5000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 600 1617 -0 1617 -625 1124 0 -7298 -4014 -24415 <!--egx--><p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><b>NOTE 1 BASIS OF PRESENTATION </b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">The accompanying financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The interim financial statements reflect all adjustments, consisting of normal recurring adjustments which, in the opinion of management, are necessary to present a fair statement of the results for the period. </p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company&#146;s Annual Report on Form 10-K for the year ended September 30, 2011. The results of operations for the period ended December 31, 2011, are not necessarily indicative of the operating results for the full year. </p> <!--egx--><p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><b>NOTE 2 LIQUIDITY/GOING CONCERN </b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">The Company does not have any assets, nor has it established operations, and has accumulated losses since inception. These factors raise substantial doubt about the Company&#146;s ability to continue as a going concern. It is the intent of the Company to seek a merger with an existing, well-capitalized operating company. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. </p> <!--egx--><p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><b>NOTE 3 RELATED PARTY TRANSACTIONS </b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">The Company had expenses and accounts payable paid in its behalf by a shareholder in the amount of $6,306 during the quarter. The balance due the shareholder is $73,917 as of December 31, 2011. The unsecured loan bears no interest and is due on demand.&nbsp; However, the Company imputes interest on the loan at 10% per annum.&nbsp; Imputed interest expense on related party loans for the three-month periods ended December 31, 2011 and 2010 totaled $1,617 and $0, respectively.</p> <!--egx--><p style="PAGE-BREAK-AFTER:avoid; MARGIN:0in 0in 0pt"><b>NOTE 4 RECENT ACCOUNTING PRONOUNCEMENTS</b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="PAGE-BREAK-AFTER:avoid; MARGIN:0in 0in 0pt">The Company has reviewed all recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position or cash flows.&nbsp; Based on that review, the Company believes that none of these pronouncements will have a significant effect on its financial statements.</p> 0000845819 2011-10-01 2011-12-31 0000845819 2011-12-31 0000845819 2011-09-30 0000845819 2010-10-01 2010-12-31 0000845819 1999-10-01 2011-12-31 0000845819 2010-09-30 0000845819 1999-09-30 0000845819 2010-12-31 0000845819 2012-01-31 iso4217:USD shares iso4217:USD shares EX-101.SCH 6 wspd-20111231.xsd XBRL TAXONOMY EXTENSION SCHEMA 000070 - Disclosure - Liquidity/going Concern link:presentationLink link:definitionLink link:calculationLink 000090 - Disclosure - Recent Accounting Pronouncements link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - Condensed Statements of Operations (Unaudited) link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000060 - Disclosure - Basis of Presentation link:presentationLink link:definitionLink link:calculationLink 000050 - Statement - Condensed Statements of Cash Flows (Unaudited) link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Condensed Balance Sheets (December 31, 2011 Unaudited) link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - Related Party Transactions link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - Condensed Balance Sheets (Parenthetical notes) link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 7 wspd-20111231_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 8 wspd-20111231_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 9 wspd-20111231_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Current Year Provision for Income Taxes Common Stock, shares authorized Preferred Stock, shares authorized Accrued Interest - Related Party Entity Registrant Name Liquidity/going Concern Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations. Increase (decrease) in taxes payable Common Stock 50,000,000 shares authorized having a a par value of $.001 per share; 1,115,800 shares issued and outstanding Preferred Stock 50,000,000 shares authorized having a par value of $.01, $1.00 liquidation value; zero issued and outstanding Document Period End Date Basis of Presentation Proceeds from issuance of common stock Adjustments to reconcile net loss to net cash provided by operating activities: Current Fiscal Year End Date Amendment Flag Increase in accrued interest - related party Operating Loss Operating Loss Accumulated deficit development stage Additional Paid-in Capital Payable to Shareholders Entity Current Reporting Status Net Loss Before Income Taxes Entity Central Index Key Statement of Cash Flows Common Stock, shares issued Preferred Stock, shares issued Document and Entity Information Principal payments on loans Accumulated Deficit Total Current Assets Document Fiscal Year Focus Liquidity/going Concern [Abstract] Preferred Stock, par value per share Cash {1} Cash Beginning Cash Balance Ending Cash Balance Increase (decrease) in shareholder loans Stock Issued for Expenses Diluted Weighted Average Shares Outstanding Interest Expense - Related Party Interest Expense - Related Party Other Income {1} Other Income Total Liabilities and Stockholders' Deficit Total Assets Total Assets Entity Filer Category Net Cash Provided by Financing Activities Net Cash Provided by Financing Activities Common Stock, shares outstanding Preferred Stock, liquidation value Preferred Stock, shares outstanding Net Cash (used in) Operating Activities Net Cash (used in) Operating Activities Income Statement Current Assets Statement [Line Items] Statement of Financial Position Document Fiscal Period Focus Entity Common Stock, Shares Outstanding Recent Accounting Pronouncements Stock issued in exchange for accrued liability/expense Cash paid during the year for interest Net Increase/(Decrease) in Cash Common Stock, par value per share Total Current Liabilities Entity Well-known Seasoned Issuer New Accounting Pronouncements and Changes in Accounting Principles [Abstract] Cash paid during the year for income taxes Supplemental Disclosure of Cash Flow Information Increase (decrease) in accounts payable Revenues Stockholders' Deficit Stockholders' Equity Total Liabilities Total Liabilities Statement [Table] Cash Flows from Financing Activity Document Type Related Party Transactions Related Party Transactions [Abstract] Cash Flows Used For Operating Activities Basic Weighted Average Shares Outstanding Other Income (Expense) Organization, Consolidation and Presentation of Financial Statements [Abstract] Basic Loss per Common Share Net Loss Net Loss General and Administrative Expenses Diluted Loss per Common Share Total Other Income (Expense) Total Other Income (Expense) Total Stockholders' Deficit Total Stockholders' Deficit Accounts Payable {1} Accounts Payable Current Liabilities: Entity Voluntary Filers EX-101.PRE 10 wspd-20111231_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 11 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; 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Recent Accounting Pronouncements
 3 Months Ended
Dec. 31, 2011
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]  
Recent Accounting Pronouncements

NOTE 4 RECENT ACCOUNTING PRONOUNCEMENTS

 

The Company has reviewed all recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position or cash flows.  Based on that review, the Company believes that none of these pronouncements will have a significant effect on its financial statements.
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Related Party Transactions
 3 Months Ended
Dec. 31, 2011
Related Party Transactions [Abstract]  
Related Party Transactions

NOTE 3 RELATED PARTY TRANSACTIONS

 

The Company had expenses and accounts payable paid in its behalf by a shareholder in the amount of $6,306 during the quarter. The balance due the shareholder is $73,917 as of December 31, 2011. The unsecured loan bears no interest and is due on demand.  However, the Company imputes interest on the loan at 10% per annum.  Imputed interest expense on related party loans for the three-month periods ended December 31, 2011 and 2010 totaled $1,617 and $0, respectively.
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Condensed Balance Sheets (December 31, 2011 Unaudited) (USD $)
Dec. 31, 2011
Sep. 30, 2011
Current Assets    
Cash $ 0 $ 0
Total Current Assets 0 0
Total Assets 0 0
Current Liabilities:    
Accounts Payable 0 625
Payable to Shareholders 73,917 67,611
Accrued Interest - Related Party 1,617 0
Total Current Liabilities 75,534 68,236
Total Liabilities 75,534 68,236
Stockholders' Deficit    
Preferred Stock 50,000,000 shares authorized having a par value of $.01, $1.00 liquidation value; zero issued and outstanding 0 0
Common Stock 50,000,000 shares authorized having a a par value of $.001 per share; 1,115,800 shares issued and outstanding 1,116 1,116
Additional Paid-in Capital 2,815,697 2,815,697
Accumulated Deficit (2,867,932) (2,867,932)
Accumulated deficit development stage (24,415) (17,117)
Total Stockholders' Deficit (75,534) (68,236)
Total Liabilities and Stockholders' Deficit $ 0 $ 0
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Basis of Presentation
 3 Months Ended
Dec. 31, 2011
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation

NOTE 1 BASIS OF PRESENTATION

 

The accompanying financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The interim financial statements reflect all adjustments, consisting of normal recurring adjustments which, in the opinion of management, are necessary to present a fair statement of the results for the period.

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2011. The results of operations for the period ended December 31, 2011, are not necessarily indicative of the operating results for the full year.

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Liquidity/going Concern
 3 Months Ended
Dec. 31, 2011
Liquidity/going Concern [Abstract]  
Liquidity/going Concern

NOTE 2 LIQUIDITY/GOING CONCERN

 

The Company does not have any assets, nor has it established operations, and has accumulated losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. It is the intent of the Company to seek a merger with an existing, well-capitalized operating company. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

XML 19 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
Condensed Balance Sheets (Parenthetical notes) (USD $)
Dec. 31, 2011
Sep. 30, 2011
Preferred Stock, par value per share $ 0.01 $ 0.01
Preferred Stock, shares authorized 50,000,000 50,000,000
Preferred Stock, shares issued 0 0
Preferred Stock, shares outstanding 0 0
Preferred Stock, liquidation value $ 1.00 $ 1.00
Common Stock, par value per share $ 0.001 $ 0.001
Common Stock, shares authorized 50,000,000 50,000,000
Common Stock, shares issued 1,115,800 1,115,800
Common Stock, shares outstanding 1,115,800 1,115,800
XML 20 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information
 3 Months Ended
Dec. 31, 2011
Jan. 31, 2012
Document and Entity Information    
Entity Registrant Name WESTCOTT PRODUCTS CORP  
Document Type 10-Q  
Document Period End Date Dec. 31, 2011  
Amendment Flag false  
Entity Central Index Key 0000845819  
Current Fiscal Year End Date --09-30  
Entity Common Stock, Shares Outstanding   1,115,800
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 2012  
Document Fiscal Period Focus Q1  
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Condensed Statements of Operations (Unaudited) (USD $)
 3 Months Ended 147 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2011
Revenues $ 0 $ 0 $ 0
General and Administrative Expenses 5,681 4,014 79,517
Operating Loss (5,681) (4,014) (79,517)
Other Income (Expense)      
Other Income 0 0 56,719
Interest Expense - Related Party (1,617) 0 (1,617)
Total Other Income (Expense) (1,617) 0 55,102
Net Loss Before Income Taxes (7,298) (4,014) (24,415)
Current Year Provision for Income Taxes 0 0 0
Net Loss $ (7,298) $ (4,014) $ (24,415)
Basic Loss per Common Share $ (0.01) $ (0.01) $ (0.05)
Basic Weighted Average Shares Outstanding 1,115,800 1,115,800 502,788
Diluted Loss per Common Share $ (0.01) $ (0.01) $ (0.05)
Diluted Weighted Average Shares Outstanding 1,115,800 1,115,800 502,788
XML 22 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6
Condensed Statements of Cash Flows (Unaudited) (USD $)
 3 Months Ended 147 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2011
Cash Flows Used For Operating Activities      
Net Loss $ (7,298) $ (4,014) $ (24,415)
Adjustments to reconcile net loss to net cash provided by operating activities:      
Stock Issued for Expenses 0 0 600
Increase (decrease) in accounts payable (625) 1,124 0
Increase (decrease) in shareholder loans 6,306 2,890 73,917
Increase (decrease) in taxes payable 0 0 (56,719)
Increase in accrued interest - related party 1,617 0 1,617
Net Cash (used in) Operating Activities 0 0 (5,000)
Cash Flows from Financing Activity      
Proceeds from issuance of common stock 0 0 15,000
Principal payments on loans 0 0 (10,000)
Net Cash Provided by Financing Activities 0 0 5,000
Net Increase/(Decrease) in Cash 0 0 0
Beginning Cash Balance 0 0 0
Ending Cash Balance 0 0 0
Supplemental Disclosure of Cash Flow Information      
Cash paid during the year for interest 0 0 0
Cash paid during the year for income taxes 0 0 0
Stock issued in exchange for accrued liability/expense $ 0 $ 0 $ 600
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