STATEMENTS OF CASH FLOWS (Unaudited) (USD $)
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9 Months Ended | 47 Months Ended | |
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Feb. 28, 2015
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Feb. 28, 2014
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Feb. 28, 2015
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CASH FLOWS FROM OPERATING ACTIVITIES | |||
Net income (loss) | $ (12,836)us-gaap_NetIncomeLoss | $ (11,829)us-gaap_NetIncomeLoss | $ (61,595)us-gaap_NetIncomeLoss |
Adjustments to reconcile net loss to net cash used in operating activities: | |||
Imputed interest | 681clsh_ImputedInterestDebt | 115clsh_ImputedInterestDebt | 952clsh_ImputedInterestDebt |
Changes in assets and liabilities: | |||
Prepaid expenses | (1,250)us-gaap_IncreaseDecreaseInPrepaidExpense | 0us-gaap_IncreaseDecreaseInPrepaidExpense | (1,250)us-gaap_IncreaseDecreaseInPrepaidExpense |
Accounts payable | (9,736)us-gaap_IncreaseDecreaseInAccountsPayable | 0us-gaap_IncreaseDecreaseInAccountsPayable | 1,646us-gaap_IncreaseDecreaseInAccountsPayable |
Accrued expenses | 0us-gaap_IncreaseDecreaseInAccruedLiabilities | 0us-gaap_IncreaseDecreaseInAccruedLiabilities | 3,750us-gaap_IncreaseDecreaseInAccruedLiabilities |
Due to related parties | 5,797us-gaap_IncreaseDecreaseInDueToRelatedParties | 0us-gaap_IncreaseDecreaseInDueToRelatedParties | 5,797us-gaap_IncreaseDecreaseInDueToRelatedParties |
Accrued interest | 187us-gaap_IncreaseDecreaseInInterestPayableNet | 255us-gaap_IncreaseDecreaseInInterestPayableNet | 558us-gaap_IncreaseDecreaseInInterestPayableNet |
Net cash provided by (used in) operating activities | (17,157)us-gaap_NetCashProvidedByUsedInOperatingActivities | (11,459)us-gaap_NetCashProvidedByUsedInOperatingActivities | (50,142)us-gaap_NetCashProvidedByUsedInOperatingActivities |
CASH FLOWS FROM FINANCING ACTIVITIES | |||
Repayments of bank overdrafts | 0us-gaap_ProceedsFromRepaymentsOfBankOverdrafts | (14.00)us-gaap_ProceedsFromRepaymentsOfBankOverdrafts | 0us-gaap_ProceedsFromRepaymentsOfBankOverdrafts |
Proceeds from related party advances | 0us-gaap_ProceedsFromRelatedPartyDebt | 0us-gaap_ProceedsFromRelatedPartyDebt | 100us-gaap_ProceedsFromRelatedPartyDebt |
Proceeds from convertible notes payable, related party | 18,382us-gaap_ProceedsFromConvertibleDebt | 6,475us-gaap_ProceedsFromConvertibleDebt | 28,057us-gaap_ProceedsFromConvertibleDebt |
Proceeds from notes payable, related party | 0us-gaap_ProceedsFromNotesPayable | 4,999us-gaap_ProceedsFromNotesPayable | 5,210us-gaap_ProceedsFromNotesPayable |
Proceeds from sale of common stock | 0us-gaap_ProceedsFromIssuanceOfCommonStock | 0us-gaap_ProceedsFromIssuanceOfCommonStock | 18,000us-gaap_ProceedsFromIssuanceOfCommonStock |
Net cash provided by (used in) financing activities | 18,382us-gaap_NetCashProvidedByUsedInFinancingActivities | 11,460us-gaap_NetCashProvidedByUsedInFinancingActivities | 51,367us-gaap_NetCashProvidedByUsedInFinancingActivities |
Net Increase (Decrease) in cash and cash equivalents | 1,225us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease | 1us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease | 1,225us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease |
Cash and cash equivalents at beginning of period | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | 0us-gaap_CashAndCashEquivalentsAtCarryingValue |
Cash and cash equivalents at end of period | 1,225us-gaap_CashAndCashEquivalentsAtCarryingValue | 1us-gaap_CashAndCashEquivalentsAtCarryingValue | 1,225us-gaap_CashAndCashEquivalentsAtCarryingValue |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | |||
Interest paid | 0us-gaap_InterestPaid | 0us-gaap_InterestPaid | 0us-gaap_InterestPaid |
Income taxes paid | 0us-gaap_IncomeTaxesPaid | 0us-gaap_IncomeTaxesPaid | 0us-gaap_IncomeTaxesPaid |
NONCASH TRANSACTIONS | |||
Forgiveness of related party liabilities | $ 37,925us-gaap_NotesReduction | $ 0us-gaap_NotesReduction | $ 37,925us-gaap_NotesReduction |
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The amount of imputed interest on recognized during the period on non-interest bearing debt. No definition available.
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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of cash paid for interest during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The value of notes retired (or transferred to another entity) in noncash investing or financing transactions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The cash inflow from the additional capital contribution to the entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The cash inflow from a borrowing supported by a written promise to pay an obligation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The net cash inflow or outflow from the excess drawing from an existing cash balance, which will be honored by the bank but reflected as a loan to the drawer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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