Financial Statements

Tres-Or (TRS.TSX) Financial Statement | Three month period ended August 31, 2003

Unaudited

1

2

3

4

5

Balance Sheets

Statements of Operations and Deficit

Statements of Cash Flows

Notes to the Financial Statements

Management Discussion

Balance Sheet

 

 

August 31, 2003

 

February 28, 2003

(Audited)

 

 

 

 

 

 

ASSETS

 

 

 

 

 

Current

 

 

      Cash

$         261,351

$         254,852

      Marketable securities

             50,500

             50,500

      Receivables

                   -  

           103,591

 

 

 

 

           311,851

           408,943

 

 

 

Capital assets (Note 3)

               1,002

               1,002

Mineral properties (Note 4)

           850,650

           895,650

Deferred exploration costs (Note 5)

        1,031,703

           808,176

 

 

 

 

$      2,195,206

$      2,113,771

 

 

 

 

 

 

LIABILITIES AND SHAREHOLDERS' EQUITY

 

 

 

 

 

Current

 

 

      Accounts payable and accrued liabilities

$         168,569

$         209,161

      Due to related parties (Note 7)

             21,935

             41,857

 

 

 

 

           190,504

           251,018

 

 

 

Shareholders' equity

 

 

      Capital stock (Note 6)

        6,335,607

        6,063,361

      Subscriptions receivable

           (89,500)

           (89,500)

      Contributed surplus (Note 6)

             34,316

             34,316

      Deficit

      (4,275,721)

      (4,145,424)

 

 

 

 

        2,004,702

        1,862,753

 

 

 

 

$      2,195,206

$      2,113,771

Nature and continuance of operations (Note 1)
Contingencies (Note 9)
Subsequent events (Note 12)

On behalf of the Board:

"N. Reid Toreson" Director
"Laura Lee Duffett" Director
The accompanying notes are an integral part of these financial statements.

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STATEMENTS OF OPERATIONS AND DEFICIT

 

 

3 Months Ended

August 31,

2003

 

6 Months Ended

August 31,

2003

 

3 Months Ended

August 31,

2002

 

6 Months Ended

August 31,

2002

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXPENSES

 

 

 

 

      Amortization

$                  - 

$                  - 

$                  - 

$                  - 

      Bank charges and interest

                    29

                    48

                  335

                  469

      Consulting expense

             17,444

             48,973

                    - 

                   -   

      Expense recovery

                   -  

             (6,469)

                (582)

                (582)

      Management fees

                   -  

             10,500

             12,350

             20,650

      Office and miscellaneous

               8,432

             14,688

             10,344

             15,170

      Professional fees

             22,598

             39,714

             29,396

             31,125

      Telephone

                  786

               1,715

                  985

               1,790

      Transfer agent and regulatory fees

               4,838

               9,536

             13,057

             17,661

      Travel and promotion

               4,866

             11,592

               8,340

             20,141

 

 

 

 

 

Loss for the period

           (58,993)

         (130,297)

           (74,225)

         (106,424)

 

 

 

 

 

Deficit, beginning of period

      (4,216,728)

      (4,145,424)

      (3,582,661)

      (3,550,462)

 

 

 

 

 

Deficit, end of period

$    (4,275,721)

$    (4,275,721)

$    (3,656,886)

$    (3,656,886)

 

 

 

 

 

 

 

 

 

 

Basic and diluted earnings (loss) per common share

$            (0.003)

$            (0.007)

$            (0.005)

$            (0.007)

 

 

 

 

 

 

 

 

 

 

Weighted average number of common shares outstanding

      19,259,496

      19,048,592

      15,851,500

      15,651,500

The accompanying notes are an integral part of these financial statements.

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STATEMENTS OF CASH FLOWS

 

 

3 Months Ended

August 31,

2003

 

6 Months Ended

August 31,

2003

 

3 Months Ended

August 31,

2002

 

6 Months Ended

August 31,

2002

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

      Income (loss) for the period

$          (58,993)

$        (130,297)

$          (74,225)

$        (106,424)

      Items not affecting cash:

 

 

 

 

            Amortization

                    -  

                    -  

                    -  

                    -  

 

 

 

 

 

      Changes in non-cash working capital items:

 

 

 

 

            Increase (decrease) in accounts receivable

             56,610

           103,591

              (1,737)

              (8,535)

            Increase (decrease) in accounts payable

             18,091

            (40,592)

               5,453

            (21,990)

            Increase (decrease) in subscriptions receivable

                    -  

                    -  

            (94,500)

            (86,000)

 

 

 

 

 

      Net cash used in operating activities

             15,708

            (67,298)

          (165,009)

          (222,949)

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

      Issuance of capital stock

               7,460

           272,246

           752,500

           840,000

      Repayment to related parties

            (17,655)

            (19,922)

              (4,280)

              (8,032)

      Share subscriptions received

                    -  

                    -  

          (166,950)

                    -  

 

 

 

 

 

      Net cash provided by financing activities

            (10,195)

           252,324

           581,270

           831,968

 

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 

 

      Mineral properties, net of recoveries

             40,000

             45,000

          (186,000)

          (303,500)

      Deferred exploration costs, net of recoveries

          (171,257)

          (223,527)

            (26,389)

            (43,236)