Note 3 – Related Party Transactions

On April 19, 2011, the Company’s CEO, Larry Adelt, provided an advance of $100 in cash, which was recorded as a current liability as of May 31, 2011. The advance was non-interest bearing and due on demand.

As of November 12, 2014, the Company’s $100 debt to Mr. Adelt had been satisfied and there were no amounts due from the Company to Mr. Adelt.

On May 31, 2011, the Company issued 18,000,000 (11,250,000 post-split) shares of common stock, par value $0.001, to the Company’s CEO, Larry Adelt, for $18,000.

Larry Adelt sold 8,000,000 (5,000,000 post-split) of his shares of common stock at a price of $0.001 per share pursuant to the Company’s Registration Statement, as amended, which was declared effective by the Securities and Exchange Commission on August 21, 2013.

On November 12, 2014, Mr. Adelt sold his remaining 10,000,000 (6,250,000 post-split) shares of common stock in the Company to CLS Labs, Inc., a Nevada corporation, for $295,250 in a private transaction.

BK Consulting

Notes Payable

During the year ended May 31, 2012, the Company issued an unsecured note in the amount of $50 to BK Consulting and Associates, P.C. (“BK Consulting”) to fund its operations. The unsecured note bears interest at a rate of 8% annually and is due on demand.

During the year ended May 31, 2013, the Company issued an unsecured note in the amount of $161 to BK Consulting to fund its operations. The unsecured note bears interest at a rate of 8% annually and is due on demand.

During the year ended May 31, 2014, the Company issued an unsecured note in the amount of $4,999 to BK Consulting to fund its operations. The unsecured note bears interest at a rate of 8% annually and is due on demand.

On November 11, 2014, BK Consulting forgave all outstanding loans, promissory notes and other indebtedness of the Company to BK Consulting, including, but not limited to, all principal, interest and other amounts owed pursuant to the above-referenced unsecured promissory notes.

As of November 30, 2014 and May 31, 2014, respectively, the Company had accrued interest related to these notes in the amount of $0 and $371.

Convertible Notes Payable

During the year ended May 31, 2014, the Company issued an unsecured convertible note in the amount of $9,675 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate $0.002 per share.

On July 16, 2014, the Company issued an unsecured convertible note in the amount of $11,582 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate $0.002 per share.

On July 29, 2014, the Company issued an unsecured convertible note in the amount of $1,600 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate of $0.002 per share.

On August 22, 2014, the Company issued an unsecured convertible note in the amount of $1,750 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate of $0.002 per share.

On September 2, 2014, the Company issued an unsecured convertible note in the amount of $2,000 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate of $0.002 per share.

On October 15, 2014, the Company issued an unsecured convertible note in the amount of $1,250 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate of $0.002 per share.

On November 3, 2014, the Company issued an unsecured convertible note in the amount of $200 to BK Consulting and used the proceeds to fund its operations. The unsecured convertible note is non-interest bearing, due on demand and convertible into common stock at a rate of $0.002 per share.

On November 11, 2014, BK Consulting forgave all outstanding loans, promissory notes and other indebtedness of the Company to BK Consulting, including, but not limited to, all amounts owed pursuant to the above-referenced unsecured convertible notes.

As of November 30, 2014 and May 31, 2014, respectively, the balance of the convertible debt was $0 and $9,675. The Company recorded imputed interest in the amount of $616 and $26 during the six months ended November 30, 2014 and 2013, respectively, at a rate of 8% on the outstanding convertible notes.