v2.4.0.6

Consolidated Statements of Cash Flows (USD $)	3 Months Ended		6 Months Ended
Consolidated Statements of Cash Flows (USD $)	Nov. 30, 2011	Nov. 30, 2010	Nov. 30, 2011	Nov. 30, 2010
Operating Activities
Net loss for the period			$ (397,765)	$ (703,767)
Accretion of convertible promissory notes			180,610	440,059
Depreciation	25,242	25,389	50,483	25,389
Convertible notes issued for expenses				32,121
Future income tax recovery			(139,292)
Accounts payable and accrued liabilities	252,344	73,995	252,344	73,995
Due to related parties	67,804	100,615	67,804	100,615
Net Cash Provided by (Used In) Operating Activities			14,184	(31,588)
Cash acquired from subsidiary				4,937
Purchase of property and equipment		(16,804)		(16,804)
Net Cash Used in Investing Activities				(11,867)
Proceeds from notes payable				62,000
Repayment of notes payable			(6,989)	(690)
Net Cash Provided by Financing Activities			(6,989)	61,310
Net Increase in Cash			7,195	17,855
Cash, Beginning of Period			5,790	3,087
Cash, End of Period	12,985	20,942	12,985	20,942
Convertible notes issued for note payments	18,189		18,189
Convertible notes issued to settle accounts payable and accrued liabilities			82,022
Convertible notes issued for acquisition of equipment				2,826
Convertible notes issued for expenses		32,123		32,123
Issuance of convertible note for acquisition of subsidiary				5,000,000
Assumption of convertible note for acquisition of subsidiary		$ 640,000		$ 640,000

Carrying value as of the balance sheet date of obligations incurred and payable. pertaining to goods and services received from vendors; and for costs that are statutory in nature, are incurred in connection with contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent, salaries and benefits, and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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HERE ENTERPRISES, INC. 10-Q