Financial Statements

Tres-Or (TRS.TSX) Financial Statement | Three month period ended November 30, 2003

Unaudited

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2

3

4

5

Balance Sheets

Statements of Operations and Deficit

Statements of Cash Flows

Notes to the Financial Statements

Management Discussion

Balance Sheet

 

 

November 30, 2003

 

February 28, 2003

(Audited)

 

 

 

 

 

 

ASSETS

 

 

 

 

 

Current

 

 

      Cash

$         123,877

$         254,852

      Marketable securities

             50,500

             50,500

      Receivables

             51,643

           103,591

 

 

 

 

           226,020

           408,943

 

 

 

Capital assets (Note 3)

               1,002

               1,002

Mineral properties (Note 4)

           924,650

           895,650

Deferred exploration costs (Note 5)

        1,499,039

           808,176

 

 

 

 

$      2,650,711

$      2,113,771

 

 

 

 

 

 

LIABILITIES AND SHAREHOLDERS' EQUITY

 

 

 

 

 

Current

 

 

      Accounts payable and accrued liabilities

$         115,600

$         209,161

      Due to related parties (Note 7)

             42,800

             41,857

 

 

 

 

           158,400

           251,018

 

 

 

Shareholders' equity

 

 

      Capital stock (Note 6)

        6,483,203

        6,063,361

      Subscriptions receivable

           (89,500)

           (89,500)

      Subscriptions received

           422,000

           (89,500)

      Contributed surplus (Note 6)

             34,316

             34,316

      Deficit

      (4,357,708)

      (4,145,424)

 

 

 

 

        2,492,311

        1,862,753

 

 

 

 

$      2,650,711

$      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

November 30,

2003

 

9 Months Ended

November 30,

2003

 

3 Months Ended

November 30,

2002

 

9 Months Ended

November 30,

2002

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXPENSES

 

 

 

 

      Amortization

$                  - 

$                  - 

$                  - 

$                  - 

      Bank charges and interest

                  186

                  234

                  141

                  610

      Consulting expense

             23,735

             72,708

                    - 

                   -   

      Expense recovery

           (15,082)

           (21,551)

           (23,412)

           (23,995)

      Management fees

             21,500

             32,000

             13,800

             34,450

      Office and miscellaneous

               6,659

             21,347

               6,202

             21,373

      Professional fees

             21,362

             61,076

             37,644

             68,769

      Telephone

               1,111

               2,826

               1,407

               3,197

      Transfer agent and regulatory fees

               9,441

             18,977

               2,848

             20,509

      Travel and promotion

             13,075

             24,667

               4,094

             24,235

 

 

 

 

 

Loss for the period

           (81,987)

         (212,284)

           (42,724)

         (149,148)

 

 

 

 

 

Deficit, beginning of period

      (4,275,721)

      (4,145,424)

      (3,656,886)

      (3,550,462)

 

 

 

 

 

Deficit, end of period

$    (4,357,708)

$    (4,357,708)

$    (3,699,610)

$    (3,699,610)

 

 

 

 

 

 

 

 

 

 

Basic and diluted earnings (loss) per common share

$            (0.005)

$            (0.01)

$            (0.003)

$            (0.007)

 

 

 

 

 

 

 

 

 

 

Weighted average number of common shares outstanding

      19,531,464

      19,114,425

      17,026,050

      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

November 30,

2003

 

9 Months Ended

November 30,

2003

 

3 Months Ended

November 30,

2002

 

9 Months Ended

November 30,

2002

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

      Income (loss) for the period

$          (81,987)

$        (212,284)

$         (42,724)

$        (159,148)

      Items not affecting cash:

 

 

 

 

            Amortization

                    -  

                    -  

                    -  

                    -  

 

 

 

 

 

      Changes in non-cash working capital items:

 

 

 

 

            Increase (decrease) in accounts receivable

            (51,643)

             51,948

           (14,137)

            (22,672)

            Increase (decrease) in accounts payable

            (52,969)

            (93,561)

           154,244

           132,254

            Increase (decrease) in subscriptions receivable

                   -   

                    -  

             45,500

            (40,500)

 

 

 

 

 

      Net cash used in operating activities

          (186,599)

          (253,897)

           142,883

            (80,066)

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

      Issuance of capital stock

           147,596

           419,842

             45,000

           885,000

      Increase (decrease) in due to related parties

             20,865

                  943

             33,170

             25,138

      Share subscriptions received

           422,000

           422,000

             12,000

             12,000

 

 

 

 

 

      Net cash provided by financing activities

           590,461

           842,785

             90,170

           922,138

 

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 

 

      Mineral properties, net of recoveries

            (74,000)

              (2,000)

           (62,000)

          (365,500)

      Deferred exploration costs, net of recoveries

          (467,336)

          (717,863)