UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended November 30, ~~2016~~2017

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission file number 333-201607

GAIN CITIES LIMITED
(Exact name of registrant as specified in its charter)

NEVADA			47-2548484
(State or other jurisdiction of incorporation or organization)			(I.R.S. Employer Identification No.)

5575 La Jolla Boulevard La Jolla, CA 92037		(~~203~~360) ~~648~~878-~~6478~~9625
(Address of principal executive offices)		(Registrant’s telephone number)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act:

Common Stock, $0.001 par value

(Title of Class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ¨ No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes x No ¨

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ¨ No x

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨		Accelerated filer	¨
Non-accelerated filer	¨	(Do not check if a smaller reporting company)	Smaller reporting company	x

Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act). Yes ¨ No x

The aggregate market value of the voting and non-voting common equity held by non-affiliates computed as of May 31, ~~2016~~2017 (last business day of the registrant’s most recently competed second fiscal quarter): ~~cannot~~$180,013.50 be (calculated asbased ~~there~~on ~~has been no trading in~~ the ~~Company’s~~last ~~stock~~bid/ask atof ~~that time~~$4.50/share).

The number of shares of the registrant’s common stock outstanding as of ~~April~~February 3020, ~~2017~~2018 was ~~8,000,000 (~~80,~~000~~003 ~~post reverse stock split)~~ shares.

Documents incorporated by reference: None

GAIN CITIES LIMITED

TABLE OF CONTENTS

PART II
PART I
ITEM 1.	Business	4
ITEM 1A.	Risk Factors	5
ITEM 1B.	Unresolved Staff Comments	5
ITEM 2.	Properties	5
ITEM 3.	Legal Proceedings	5
ITEM 4.	Mine Safety Disclosures	5
PART II
ITEM 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	6
ITEM 6.	Selected Financial Data	7
ITEM 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operation	7
ITEM 7A.	Quantitative and Qualitative Disclosures About Market Risk	9
ITEM 8.	Financial Statements and Supplementary Data	10
ITEM 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	11
ITEM 9A.	Controls and Procedures	11
ITEM 9B.	Other Information	12
PART III
ITEM 10.	Directors, Executive Officers and Corporate Governance	13
ITEM 11.	Executive Compensation	15
ITEM 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	17
ITEM 13.	Certain Relationships and Related Transactions, and Director Independence	19
ITEM 14.	Principal Accountant Fees and Services	20
PART IV
ITEM 15.	Exhibits and Financial Statement Schedules	21
SIGNATURES		22
CERTIFICATIONS

FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K (“Report”) contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These forward-looking statements are not historical facts but rather are based on current expectations, estimates and projections. We may use words such as “anticipate,” “expect,” “intend,” “plan,” “believe,” “foresee,” “estimate” and variations of these words and similar expressions to identify forward-looking statements. These statements are not guarantees of future performance and are subject to certain risks, uncertainties and other factors, some of which are beyond our control, are difficult to predict and could cause actual results to differ materially from those expressed or forecasted. These risks and uncertainties include the following:

	·	our future operating results;
	·	our business prospects;
	·	any contractual arrangements and relationships with third parties;
	·	the dependence of our future success on the general economy;
	·	any possible financings; and
	·	the adequacy of our cash resources and working capital.

Because the factors referred to above could cause actual results or outcomes to differ materially from those expressed in any forward-looking statements made by us, you should not place undue reliance on any such forward-looking statements. New factors emerge from time to time, and their emergence is impossible for us to predict. In addition, we cannot assess the impact of each factor on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

This Annual Report should be read completely and with the understanding that actual future results may be materially different from what we expect. The forward looking statements included in this Annual Report are made as of the date of this Annual Report and should be evaluated with consideration of any changes occurring after the date of this Annual Report. We will not update forward-looking statements even though our situation may change in the future and we assume no obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

Except as otherwise indicated by the context, references in this report to “Company”, “Gain Cities”, “we”, “us” and “our” are references to Gain Cities Limited. All references to “USD” or United States Dollar refer to the legal currency of the United States of America.

3 Table of Contents

PART I

ITEM 1. BUSINESS

The Company was incorporated under the laws of the State of Nevada on November 25, 2014, at which time it acquired a certain all-natural product based skincare formula to be used with a regimen of procedures using home-care micro-needle devices to remove unwanted tattoos through a do-it-yourself program from ~~Kyle Markward,~~ our former president. The Company at this time believes its skincare formula along with the recommended usage of standard home-care use micro-needle devices in an orderly and weekly regimen of procedures can be an acceptable alternative to laser or caustic chemical process, an all-natural tattoo removal product. Mr. Markward resigned from his positions as an officer and director of the Company in connection with the change in control described below. Mr. Markward’s resignation was not due to any disagreements of any nature with the Company.

The Company issued 330,000~~,000~~ (303,000,000 ~~post~~ pre-reverse stock split effective February 27, 2017, see Note 1 to the Company’s financial statements) shares of its common stock to Mr. Markward at inception in exchange for organizational services incurred upon incorporation. Following our formation, we issued an additional 110,000~~,000~~ (101,000,000 ~~post~~ pre-reverse stock split) shares of our common stock to Mr. Markward, in exchange for a certain all-natural product based formula to be used with a regimen of home-care micro-needle devices to remove unwanted tattoos through a DIY or do-it-yourself program. (See Note 1 to the Company’s financial statements.).

On October 13, 2016, a change in control of the Company occurred by virtue of the Company'’s largest shareholder, Kyle Markward, selling 440,000~~,000~~ (404,000,000 ~~post~~ pre-reverse stock split) shares of the Company’s common stock to James Oliver, an individual residing in Florida, which ~~represents~~represented 50% of the Company’s total issued and outstanding shares of common stock. ~~Such 4,000,000 (40,000 post reverse stock split) shares sold represent all of the shares of the Company’s common stock owned by Mr. Markward.~~

Effective October 13, 2016, the Board of Directors (the “Board”) of the Company appointed Mr. James Oliver as President, Secretary and as a member of the Company’s Board. On the same day the Board elected Mr. Benjamin Teare as the Company’s Chief Operations Officer.

With the change in control certain liabilities of the Company were forgiven and/or paid for on behalf of the Company by our founder, former president and chief executive officer, Mr. Markward. Total liabilities approximated $165,000 which included legal fees owed to our legal counsel of $2,500. On October 18, 2016, the Company, reported on a Form 8-K that it had filed Articles of Merger with the Nevada Secretary of State, whereby it entered into a statutory merger with its wholly-owned subsidiary, with the effect being that the Company changed its name to from “Remove-By-You, Inc.” to “Gain Cities Limited” (the “Name Change”).

The Company is a development stage company and has no financial resources. We have not established or attempted to establish a source of equity or debt financing. Our independent registered public accounting firm has included an explanatory paragraph in their report emphasizing the uncertainty of our ability to remain a going concern.

Table of Contents

Business

In connection with the change in control, the Company has decided to enter into the business of sports betting arbitrage and expects to sell analytics used by customers in placing legal bets on sporting events.

ITEM 1A. RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

The Company ~~operates~~and its management operate out of a virtual office, with a mailing address of 950 NW ~~53rd~~53 rd St., Suite 337, Miami, Florida. The Company’s officers work from their respective virtual offices, which may be where they are housed at the time. The Company has a corporate office in the state of California which it pays no consideration for.

ITEM 3. LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against our company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

Table of Contents

PART II

ITEM 5. MARKET FOR THE REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Market for our Common Stock

Our common stock is not listed on any stock exchange. Although our common stock is currently quoted on the OTCQB under the symbol “GCTY,” there is no established public market for shares of our common stock, and only one trade of our common stock has taken place. Any quotations reflect interdealer prices, without retail mark-up, mark-down or commission, and may not represent actual transactions. We obtained the GCTY symbol on November 23, 2016.

On October 19, 2016, ~~500~~5 (5500 ~~post~~ pre-reverse stock split) shares of our common stock was sold for a price of $~~4.50~~450 per share ($~~450~~4.50 ~~post~~ pre-reverse stock split). The Company’s common stock is quoted on the OTCMarkets OTC-Pink-Current market with a price ranging from $450.00 per share to $4.50 per share. For purposes of reporting non-affiliate ownership value as of the last day of second quarter for our fiscal year we have determined that price to be $4.50 per share. Currently the Company’s common stock has a bid/ask of $0.001 and $0.01 per share on the OTC-Pink-Current marketplace. There have been no other public market sales of our shares of common stock in the marketplace.

Shareholders of Record

As of ~~April~~February 3020, ~~2017~~2018, an aggregate of 80,003 (8,000,000 ~~(80,000 post~~ pre-reverse stock split) shares of our common stock were issued and outstanding and owned by 8 shareholders of record. During the 4th quarter of fiscal 2017, Depository Trust Company (“DTC”) (along with Cede & Co. an organization founded in 1996 that was formed for the purpose of efficiently processing transfers of stock certificates on behalf of DTC), informed the Company’s transfer agent that an additional three (3) shares of the Company’s common stock was to be issued due to rounding up from the reverse stock split corporate action that occurred in early 2017. The three (3) additional shares were issued as of September 30, 2017. No additional value was received by the Company for these three (3) additional shares.

Recent Sales of Unregistered Securities

None.

Repurchase of Equity Securities

We have no plans, programs or other arrangements in regards to repurchases of our common stock.

Dividends

We have not since November 25, 2014 (date of inception) declared or paid any cash dividends on our common stock and currently do not anticipate paying such cash dividends. We currently anticipate that we will retain all of our future earnings for use in the development and expansion of our business and for general corporate purposes. Any determination to pay dividends in the future will be at the discretion of our Board of Directors (the “Board”) and will depend upon our results of operations, financial condition, tax laws and other factors as the Board, in its discretion, deems relevant.

Securities Authorized for Issuance under Equity Compensation Plans

None.

Table of Contents

ITEM 6. SELECTED FINANCIAL DATA

Selected financial data to our financial statements located elsewhere in this Annual Report on Form 10-K is not required for smaller reporting companies under Article 8 Regulation S-X.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis should be read in conjunction with our financial statements and related notes thereto included elsewhere in this registration statement. Portions of this document that are not statements of historical or current fact are forward-looking statements that involve risk and uncertainties, such as statements of our plans, objectives, expectations and intentions. The cautionary statements made in this registration statement should be read as applying to all related forward-looking statements wherever they appear in this registration statement. From time to time, we may publish forward-looking statements relative to such matters as anticipated financial performance, business prospects, technological developments and similar matters. The Private Securities Litigation Reform Act of 1995 provides a safe harbor for forward-looking statements. All statements other than statements of historical fact included in this section or elsewhere in this report are, or may be deemed to be, forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.

The following discussion and analysis of our plan of operations should be read in conjunction with our financial statements and related notes appearing in our filings with the Securities and Exchange Commission. This discussion and analysis contain forward-looking statements that involve risks, uncertainties and assumptions. Actual results may differ materially from those anticipated in these forward-looking statements as a result of certain factors, including, but not limited to, those presented under the heading of “Risk Factors” and elsewhere in this prospectus.

The following discussion and analysis should be read in conjunction with our financial statements and the related notes thereto and other financial information contained elsewhere in this Form 10-K.

The discussion and analysis of the Company’s financial condition and results of operations is based upon its financial statements, which have been prepared in accordance with generally accepted accounting principles in the United States (or "“GAAP"”). The preparation of those financial statements requires us to make estimates and judgments that affect the reported amount of assets and liabilities at the date of its financial statements. Actual results may differ from these estimates under different assumptions or conditions.

Our Ability Toto Continue as a Going Concern

Our independent registered public accounting firm has issued its report dated ~~May~~February 516, ~~2017~~2018 in connection with the audit of our financial statements as of November 30, ~~2016~~2017 that included an explanatory paragraph describing the existence of conditions that raise substantial doubt about our ability to continue as a going concern. Our financial statements as of November 30, ~~2016~~2017 have been prepared under the assumption that we will continue as a going concern. If we are not able to continue as a going concern, it is likely that holders of our common stock will lose all of their investment. Our financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Table of Contents

The Private Securities Litigation Reform Act of 1995 provides a safe harbor for forward-looking statements. In order to comply with the terms of the safe harbor, the Company notes that in addition to the description of historical facts contained herein, this report contains certain forward-looking statements that involve risks and uncertainties as detailed herein and from time to time in the Company’s other filings with the Securities and Exchange Commission and elsewhere. Such statements are based on management’s current expectations and are subject to a number of factors and uncertainties, which could cause actual results to differ materially from those, described in the forward-looking statements. These factors include, among others: (a) the Company’s fluctuations in sales and operating results; (b) risks associated with international operations; (c) regulatory, competitive and contractual risks; (d) development risks; (e) the ability to achieve strategic initiatives, including but not limited to the ability to achieve sales growth across the business segments through a combination of enhanced sales force, new products, and customer service; and (f) pending litigation.

We are a development stage company and have extremely limited financial resources. We have not established a source of equity or debt financing. Our independent registered public accounting firm included an explanatory paragraph in their report emphasizing the uncertainty of our ability to remain a going concern.

We will seek to obtain the necessary financing by contacting potential funding sources known to the professional and business contacts of our president. There are no assurances that we will obtain sufficient financing or resources to enter into agreements with product manufacturers, developers or sales/marketing firms. We do not have any cash or other resources to commence the use of outside consultants. Failure to obtain financing would impair our ability to implement our plans and likely result in the Company ceasing operations.

Financial Condition and Results of Operation

Results of Operations for Fiscal Year ended November 30, ~~2016~~2017 and November 30, ~~2015~~2016

Expenses

Expenses for the twelve months ended November 30, ~~2016~~2017 were $~~119~~57,~~979~~286. We incurred approximately $8411,~~063~~000 for ~~product~~ development costs, which includes both consultants and travel expense on behalf of the Company, $2745,~~134~~396 for audit/review services and other expenses associated with our being a publicly reporting registrant with the SEC, and $~~8,782~~890 for general and administrative costs. Expenses for the twelve months ended November 30, ~~2015~~2016 were $69119,~~097~~979. We incurred approximately $4384,~~575~~063 for product development costs, which includes both consultants and travel expense on behalf of the Company, $2327,~~443~~134 for audit/review services and other expenses associated with being a publicly reporting registrant with the SEC, and $28,~~079~~782 for general and administrative costs. The Company will continue to incur ever increasing product development costs into the foreseeable future. The Company ~~intends to~~ actively manage its product development, outside consultants and other expenses to coincide with its business plan execution and product development. ~~The Company began operations in November 2014.~~

Gain (Loss) before provision for income taxes

~~Gain~~Loss before provision for incomes taxes for the twelve months ended November 30, 2017 was $57,286. We recorded no provision for federal or state income taxes. We have not generated any revenues from our intended products or services. A gain before provision for incomes taxes for the twelve months ended November 30, 2016 was recognized of $45,631. The Company recognized other income of $165,610 through debt forgiveness. In connection with the Change in Control transaction (see Financial Statement Footnote 1 – Organization) our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale of his shares. The Company recognized debt forgiveness of $165,610. This transaction occurred on or about October 13, 2016. The Company recognized a reduction in accounts payable from vendors of $90,200 and debt forgiveness from ~~unrelated~~nonrelated parties of $75,410. No consideration was paid for ~~the~~ debt forgiveness received by the Company. These are one time transactions that the Company incurred or received and we do not expect to incur or receive these types of transactions in the future. We recorded no provision for federal or state income taxes in the twelve months. Loss before provision for incomes taxes for the twelve months ended November 30, 2015 was $69,097. We recorded no provision for federal or state income taxes. We have not generated any revenues from our intended products or services.

Basic and diluted loss per share

Basic and diluted ~~gain (~~loss) per share for the twelve months ended November 30, ~~2016~~2017 was $(0.5772) per share. Basic and diluted number of shares outstanding was 80,000 shares of our common stock. We had no effect on our basic and diluted number of shares from the three (3) additional shares issued due to round-up rule on fractional shares that were required because of our reverse stock-split of 1 for 100 that was effective March 14, 2017. Basic and diluted ~~loss~~gain per share for the twelve months ended November 30, ~~2015~~2016 was $(10.~~20)~~57 per share. Basic and diluted number of shares outstanding was 5780,~~427~~000 shares of our common stock.

Table of Contents

Liquidity

We have paid all costs relating to our offering as of November 30, 2016. Total offering costs were $23,577. Excess proceeds were used for general working capital purposes. Amounts related to non-offering costs will generally be paid when due and or otherwise accrued on the books and records or until we are able to pay the amounts in full either from revenues or from loans from related or nonrelated third parties. Obligations for expenses, when recorded as liabilities for lengthy periods of time, could preclude us from assistance from other sources, or at a minimum, make further financing difficult for the Company.

OnLoans ~~December~~Related 8Parties - The Company with its change in control transaction (see Note 1 – Organization) our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale and the resulting forgiveness of that debt; the Company recognized an increase in additional paid in capital of $4,500. ~~2014~~This transaction occurred on or about October 13, we2016. ~~entered~~Loan ~~into~~Non-Related aParty ~~legal~~- ~~services~~The ~~agreement~~Company with its change in control transaction (see Note 1 – Organization) our ~~former~~founder ~~legal~~negotiated ~~counsel~~and guaranteed the forgiveness of certain debts of the Company. The Company recognized debt forgiveness of $75,410 ~~Krueger~~from ~~LLP~~the unrelated party. This ~~agreement~~transaction ~~provided~~occurred ~~for~~on ~~legal~~or ~~fees~~about October 13, 2016. Accounts Payable - In connection with the Change in Control transaction (see Note 1 – Organization) our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale of his shares. The Company recognized debt forgiveness of $20165,~~000~~610. This transaction occurred on or about October 13, 2016. The Company recognized a reduction in accounts payable ~~$5,000~~from ~~upon~~vendors ~~starting~~of $90,200 and ~~the~~debt ~~remainder~~forgiveness from ~~offering~~unrelated ~~proceeds~~parties of $75,410. WeNo consideration was paid ~~our~~for ~~former~~the ~~legal~~debt ~~counsel~~forgiveness received by the ~~remaining~~Company. ~~amount~~We ~~that~~currently isowe ~~due~~Mr. ~~Legal~~Oliver ~~representation~~our ~~may~~Chief ~~include~~Executive ~~business,~~Officer ~~tax~~and Director $29,103. This loan is unsecured and ~~general~~has ~~contract~~no ~~legal~~specific ~~advice~~repayment terms.

~~Loan~~As ~~Related Party - The Company with its change in control transaction (see Note 1 – Organization) our founder negotiated and guaranteed the forgiveness~~ of ~~certain~~November ~~debts~~30, of2017, ~~the~~we ~~Company~~owed ~~through~~approximately ~~the sale and the resulting forgiveness of that debt; the Company recognized an increase in additional paid in capital of~~ $414,~~500.~~000 ~~This~~in ~~transaction~~connection ~~occurred~~with onorganizational ~~or about October 13~~costs, ~~2016.~~product ~~Loan~~development ~~Non-Related~~and ~~Party~~other -expenses ~~The~~associated ~~Company~~ with ~~its change in control transaction (see Note 1 – Organization)~~ our ~~founder~~business ~~negotiated and guaranteed the forgiveness of certain debts of the Company~~operations. ~~The~~We ~~Company~~have ~~recognized~~no ~~debt~~formal ~~forgiveness of $75~~agreements,~~410~~ ~~from~~written ~~the unrelated party. This transaction occurred on~~ or ~~about October 13~~oral, ~~2016. Accounts Payable - In connection~~ with ~~the~~any ~~Change~~vendors inor ~~Control~~providers ~~transaction~~for ~~(see~~specific ~~Note~~performance ~~1 – Organization) our founder negotiated and guaranteed the forgiveness~~ of ~~certain~~payment ~~debts~~for ofservices ~~the~~or ~~Company~~expenses ~~through~~rendered. ~~the~~There ~~sale~~are ofno ~~his~~other ~~shares.~~significant ~~The~~liabilities ~~Company~~as ~~recognized debt forgiveness~~ of ~~$165,610.~~November ~~This transaction occurred on or about October 13~~30, ~~2016~~2017. ~~The~~We ~~Company~~continued ~~recognized~~to aseek ~~reduction~~deferred inpayment ~~accounts~~on ~~payable~~most ~~from vendors~~ of ~~$90,200~~our expenses and ~~debt~~will ~~forgiveness~~continue ~~from~~to ~~unrelated~~seek ~~parties~~deferred ofpayment ~~$75,410.~~from Noour ~~consideration~~vendors ~~was~~and ~~paid~~other ~~for~~service ~~the debt forgiveness received by the Company~~providers.

As of November 30, ~~2016~~2017, we owed approximately $1520,000 in connection with ~~organizational~~an ~~costs,~~interest-free ~~product~~demand ~~development~~loan ~~and~~from ~~other~~a ~~expenses~~nonrelated ~~associated~~party, ~~with~~approximately ~~our~~$29,103 ~~business~~to ~~operations.~~our Wechief ~~have~~executive noofficer ~~formal~~and ~~agreements~~$13,736 ~~written~~in oraccounts ~~oral,~~payable ~~with~~to ~~any~~various vendors. orThe ~~providers~~proceeds ~~for~~of ~~specific~~which ~~performance~~were ofprimarily ~~payment~~used ~~for~~as ~~services~~payment ortowards ~~expenses~~legal ~~rendered.~~fees, ~~There~~PCAOB ~~are~~accounting nofees, and other ~~significant~~fees ~~liabilities~~associated aswith ofour ~~November~~offering ~~30,~~and ~~2016.~~skincare Weconsultants ~~continued~~that towe ~~seek~~have ~~deferred~~engaged ~~payment~~to onhelp ~~most~~us ofin our ~~expenses~~development and ~~will~~improvement ~~continue~~of toour ~~seek~~products ~~deferred~~and ~~payment~~services ~~from our vendors~~ and ~~other~~readying ~~service~~them ~~providers~~for market.

~~As of November 30, 2016, we owed approximately $0 in connection with an interest~~Off-~~free~~Balance ~~demand~~Sheet loan from a nonrelated party, approximately $0 to our founder and former chief executive officer and $15,663 in accounts payable to various vendors. The proceeds of which were primarily used as payment towards legal fees, PCAOB accounting fees, and other fees associated with our offering and skincare consultants that we have engaged to help us in our development and improvement of our products and services and readying them for market.Arrangements

~~Off~~We have no off-~~Balance~~balance ~~Sheet~~sheet ~~Arrangements~~arrangements, as defined in Item 303(a)(4)(ii) of Regulation S-K, obligations under any guarantee contracts or contingent obligations. We also have no other commitments, other than the costs of being a public company that will increase our operating costs or cash requirements in the future.

WeMaterial ~~have~~Events noand off-balance sheet arrangements, as defined in Item 303(a)(4)(ii) of Regulation S-K, obligations under any guarantee contracts or contingent obligations. We also have no other commitments, other than the costs of being a public company that will increase our operating costs or cash requirements in the future.Uncertainties

~~Material~~Our ~~Events~~operating results are difficult to forecast. Our prospects should be evaluated in light of the risks, expenses and ~~Uncertainties~~difficulties commonly encountered by comparable early stage companies. The continuation of our business is dependent upon obtaining further financing, a successful program of development, marketing and distribution of product and services, and, finally, achieving a profitable level of operations. The issuance of additional equity securities by us could result in a significant dilution in the equity interests of our current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase our liabilities and future cash commitments.

~~Our~~There ~~operating~~are ~~results~~no ~~are~~assurances ~~difficult~~that towe ~~forecast.~~will ~~Our~~be ~~prospects~~able ~~should~~to beobtain ~~evaluated~~further infunds ~~light~~required offor ~~the~~our ~~risks,~~continued ~~expenses~~operations. ~~and~~We ~~difficulties~~will ~~commonly~~pursue ~~encountered~~various byfinancing ~~comparable~~alternatives ~~early~~to ~~stage~~meet ~~companies.~~our ~~The~~immediate ~~continuation~~and oflong ~~our~~- ~~business~~term isfinancial ~~dependent~~requirements. ~~upon~~There ~~obtaining~~can ~~further~~be ~~financing,~~no aassurance ~~successful~~that ~~program~~additional offinancing ~~development,~~will ~~marketing~~be ~~and~~available ~~distribution~~to ofus ~~product~~when ~~and~~needed ~~services~~or, ~~and,~~if ~~finally~~available, ~~achieving~~that ait ~~profitable~~can ~~level~~be ofobtained ~~operations~~on commercially reasonable terms. ~~The~~If ~~issuance~~we ofare ~~additional~~not ~~equity~~able ~~securities~~to byobtain usthe ~~could~~additional ~~result~~financing inon a ~~significant~~timely ~~dilution~~basis, inwe ~~the~~will ~~equity~~be ~~interests~~unable ofto conduct our ~~current~~operations ~~stockholders.~~as ~~Obtaining commercial loans~~planned, ~~assuming~~and ~~those~~we ~~loans~~will ~~would~~not be ~~available~~able to meet our other obligations as they become due. In such event, we will ~~increase~~be ~~our~~forced ~~liabilities~~to ~~and~~scale ~~future~~down ~~cash~~or ~~commitments~~perhaps even cease our operations.

~~There~~ITEM ~~are no assurances that we will be able to obtain further funds required for our continued operations~~7A. WeQUANTITATIVE ~~will~~AND ~~pursue~~QUALITATIVE ~~various~~DISCLOSURES ~~financing~~ABOUT ~~alternatives~~MARKET to meet our immediate and long-term financial requirements. There can be no assurance that additional financing will be available to us when needed or, if available, that it can be obtained on commercially reasonable terms. If we are not able to obtain the additional financing on a timely basis, we will be unable to conduct our operations as planned, and we will not be able to meet our other obligations as they become due. In such event, we will be forced to scale down or perhaps even cease our operations.RISK

~~ITEM~~We ~~7A.~~are ~~QUANTITATIVE~~a ~~AND~~smaller ~~QUALITATIVE~~reporting ~~DISCLOSURES~~company ~~ABOUT~~as ~~MARKET~~defined ~~RISK~~by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

We9 ~~are~~Table ~~a smaller reporting company as defined by Rule 12b-2~~ of ~~the Securities Exchange Act of 1934 and are not required to provide the information under this item.~~Contents

9ITEM ~~Table~~8. ofFINANCIAL ~~Contents~~STATEMENTS AND SUPPLEMENTARY DATA

~~ITEM~~GAIN 8.CITIES ~~FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA~~LIMITED

~~GAIN~~NOVEMBER ~~CITIES~~30, ~~LIMITED~~2017

NOVEMBER 30, 2016

		Page

Report of Independent Registered Public Accounting Firm		F-1
Financial Statements for the years ended November 30, 2017 and November 30, 2016:
Balance Sheets		F-2
Statements of Operations		F-3
Statement of Stockholders’ Equity (Deficit)		F-4
Statements of Cash Flows		F-5
Notes to the Financial Statements		F-6

		Page
Report of Independent Registered Public Accounting Firm		F-1
Financial Statements for the years ended November 30, 2016 and November 30, 2015:
Balance Sheets		F-2
Statements of Operations		F-3
Statement of Stockholders’ Equity (Deficit)		F-4
Statements of Cash Flows		F-5
Notes to the Financial Statements		F-6

Table of Contents

10PLS ~~Table~~CPA, ofA ~~Contents~~PROFESSIONAL CORP.

~~PLS~~t ~~CPA,~~4725 AMERCURY ~~PROFESSIONAL~~STREET ~~CORP.~~#210 t SAN DIEGO t CALIFORNIA 92111 t

t ~~4725~~TELEPHONE ~~MERCURY~~(858)722-5953 ~~STREET #210~~ t ~~SAN~~FAX ~~DIEGO~~(858) 761-0341 t ~~CALIFORNIA~~FAX ~~92111t~~(858) 764-5480

t ~~TELEPHONE (858)722~~E-~~5953~~MAIL tchanggpark@gmail.com ~~FAX (858) 761-0341~~ t ~~FAX (858) 764-5480~~

tReport ~~E-MAIL~~of ~~changgpark@gmail.com~~Independent tRegistered Public Accounting Firm

~~Report~~To ofthe ~~Independent~~Board ~~Registered~~of ~~Public~~Directors ~~Accounting~~and ~~Firm~~Stockholders

ToGain ~~the~~Cities ~~Board~~Limited ~~of Directors and Stockholders~~

We have audited the accompanying balance sheets of Gain Cities Limited (formerly known as Remove-By-You, Inc.) (the “Company”) as of November 30, 2017 and 2016, and the related statements of operations, changes in shareholders’ equity (deficit) and cash flows for the years then ended. These financial statements are the responsibility of the company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We ~~have~~conducted ~~audited~~our ~~the~~audit ~~accompanying~~in ~~balance~~accordance ~~sheets~~with ofthe ~~Gain~~standards ~~Cities~~of ~~Limited~~the ~~(formerly~~Public ~~known~~Company asAccounting ~~Remove-By-You,~~Oversight ~~Inc.)~~Board (~~the~~United ~~“Company”~~States). asThose ofstandards ~~November~~require ~~30,~~that ~~2016~~we plan and ~~2015,~~perform ~~and~~the audit to obtain reasonable assurance about whether the ~~related~~financial statements are free of ~~operations,~~material ~~changes~~misstatement. inAn ~~shareholders’~~audit ~~equity~~includes ~~(deficit)~~examining, ~~and~~on ~~cash~~a ~~flows~~test ~~for~~basis, evidence supporting the ~~years~~amounts ~~then~~and ~~ended.~~disclosures ~~These~~in the financial statements. ~~are~~An ~~the~~audit ~~responsibility~~also ofincludes assessing the ~~company’s~~accounting ~~management.~~principles ~~Our~~used ~~responsibility~~and issignificant toestimates ~~express~~made anby ~~opinion~~management, onas ~~these~~well as evaluating the overall financial statements ~~based~~presentation. onWe believe that our ~~audits~~audit provides a reasonable basis for our opinion.

WeIn ~~conducted~~ our ~~audit~~opinion, ~~in accordance with~~ the ~~standards~~financial ofstatements ~~the~~referred ~~Public~~to ~~Company~~above ~~Accounting~~present ~~Oversight~~fairly, ~~Board~~in ~~(United~~all ~~States).~~material ~~Those~~respects, ~~standards require that we plan and perform~~ the ~~audit~~financial toposition ~~obtain~~of ~~reasonable~~Gain ~~assurance~~Cities ~~about~~Limited ~~whether~~(formerly ~~the~~known ~~financial~~as ~~statements~~Remove-By-You, ~~are~~Inc.) ~~free~~as of ~~material~~November ~~misstatement. An audit includes examining~~30, on2017 aand ~~test basis~~2016, ~~evidence supporting the amounts~~ and ~~disclosures in~~ the ~~financial~~result ~~statements.~~of Anits ~~audit~~operations ~~also includes assessing the accounting principles used~~ and ~~significant~~its ~~estimates~~cash ~~made~~flows byfor ~~management,~~the asyears ~~well~~then asended ~~evaluating~~in ~~the~~conformity ~~overall~~with ~~financial statements presentation~~U.S. Wegenerally ~~believe~~accepted ~~that~~accounting ~~our audit provides a reasonable basis for our opinion~~principles.

InThe ~~our opinion, the~~ financial statements ~~referred~~have tobeen ~~above~~prepared ~~present~~assuming ~~fairly,~~that inthe ~~all~~Company ~~material~~will ~~respects,~~continue ~~the~~as ~~financial~~a ~~position~~going ofconcern. ~~Gain~~As ~~Cities~~discussed ~~Limited~~in ~~(formerly~~Note ~~known~~3 asto ~~Remove-By-You~~the financial statements, ~~Inc.)~~the asCompany’s oflosses ~~November~~from ~~30,~~operations ~~2016~~raise ~~and~~substantial ~~2015,~~doubt ~~and~~about ~~the~~its ~~result~~ability ofto ~~its~~continue ~~operations~~as ~~and~~a ~~its~~going ~~cash~~concern. ~~flows~~The ~~for~~financial ~~the~~statements ~~years~~do ~~then~~not ~~ended~~include inany ~~conformity~~adjustments ~~with~~that ~~U.S.~~might ~~generally~~result ~~accepted~~from ~~accounting~~the ~~principles~~outcome of this uncertainty.

~~The financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company’~~/s/ ~~losses~~PLS from operations raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.CPA

~~/s/~~ PLS CPA, A Professional Corp.

~~PLS~~February ~~CPA~~16, ~~A Professional Corp.~~2018

~~May~~San 5Diego, ~~2017~~CA. 92111

~~San~~Registered ~~Diego,~~with ~~CA.~~the ~~92111~~Public Company Accounting Oversight Board

~~Registered~~F-1 ~~with~~Table ~~the~~of ~~Public Company Accounting Oversight Board~~Contents

~~F-1~~GAIN ~~Table~~CITIES ~~of Contents~~LIMITED

~~GAIN~~BALANCE ~~CITIES LIMITED~~SHEETS

(FKA REMOVE-BY-YOU, INC.)

	November 30, 2017			November 30, 2016
ASSETS

CURRENT ASSETS:
Cash	$	-		$	110
Prepaid expenses		-			10,000
Total Current Assets		-			10,110

Deferred offering costs		-			-

TOTAL ASSETS	$	-		$	10,110

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)

CURRENT LIABILITIES:
Accounts payable	$	13,736		$	15,663
Loans – related party		29,103			-
Loans – nonrelated party		20,000			-
TOTAL LIABILITIES		62,839			15,663

STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 1,000,000 shares authorized; none issued or outstanding		-			-
Common stock, $0.001 par value; 100,000,000 shares authorized; 80,003 shares issued and outstanding at November 30, 2017 and November 30, 2016, respectively		80			80
Additional paid in capital		24,843			24,843
Accumulated deficit		(87,762	)		(30,476	)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(62,839	)		(5,553	)

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	-		$	10,110

~~BALANCE~~See ~~SHEETS~~notes to the financial statements.

	November 30, 2016			November 30, 2015
ASSETS
CURRENT ASSETS:
Cash	$	110		$	654
Prepaid expenses		10,000			9,340
Total Current Assets		10,110			9,994
Deferred offering costs		-			-
TOTAL ASSETS	$	10,110		$	9,994
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	15,663		$	39,700
Loans – related party		-			349
Loans – nonrelated party		-			25,629
TOTAL LIABILITIES		15,663			65,678
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 1,000,000 shares authorized; none issued or outstanding		-			-
Common stock, $0.001 par value; 100,000,000 shares authorized; 80,000 shares issued and outstanding at November 30, 2016 and November 30, 2015, respectively		80			80
Additional paid in capital		24,843			20,343
Accumulated deficit		(30,476	)		(76,107	)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(5,553	)		(55,684	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	10,110		$	9,994

F-2

Table of Contents

OnGAIN ~~February~~CITIES 27, 2017, the Company’s board of directors approved a reverse stock split at a rate of one share for every one hundred shares. All share and per share amounts have been adjusted for all periods presented.LIMITED

~~See~~STATEMENTS ~~notes~~OF ~~to the financial statements.~~OPERATIONS

F-2 Table of Contents

	For the year ended November 30, 2017			For the year ended November 30, 2016

Product revenue	$	-		$	-

Expenses:
Consulting services and other		11,000			84,063
Accounting, audit and public company fees		45,396			27,134
Administration expense		890			8,782
		57,286			119,979

Other Income and Expense:
Debt forgiveness		-			165,610
Other income and expense		-			-
		-			165,610

Gain or (loss) before income tax		(57,286	)		45,631
Provision for income tax		-			-
Net income (loss)	$	(57,286	)	$	45,631

Basic and diluted gain (loss) per share	$	(0.72	)	$	0.57

Weighted average common shares outstanding - basic and diluted		80,000			80,000

~~GAIN~~See ~~CITIES~~notes ~~LIMITED~~to the financial statements.

~~(FKA REMOVE~~F-~~BY-YOU,~~3 ~~INC.)~~Table of Contents

~~STATEMENTS~~GAIN OFCITIES ~~OPERATIONS~~LIMITED

	For the year ended November 30, 2016		For the year ended November 30, 2015
Product revenue	$	-	$	-
Expenses:
Consulting services and other		84,063		43,575
Accounting, audit and public company fees		27,134		23,443
Administration expense		8,782		2,079
		119,979		69,097
Other Income and Expense:
Debt forgiveness		165,610		-
Other income and expense		-		-
		165,610		-
Gain or (loss) before income tax		45,631		(69,097	)
Provision for income tax		-		-
Net income (loss)	$	45,631	$	(69,097	)
Basic and diluted gain (loss) per share	$	0.57	$	(1.20	)
Weighted average common shares outstanding - basic and diluted		80,000		57,427

STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIT)

On February 27, 2017, the Company’s board of directors approved a reverse stock split at a rate of one share for every one hundred shares. All share and per share amounts have been adjusted for all periods presented.

	Common Stock		Common Stock Amount		Additional Paid-in- capital		Accumulated Deficit			Total
Balance - November 30, 2015		80,000	$	80	$	20,343	$	(76,107	)	$	(55,684	)

Debt forgiveness – related party shareholder		-		-		4,500		-			4,500

Net income		-		-		-		45,631			45,631

Balance - November 30, 2016		80,000		80		24,843		(30,476	)		(5,553	)

Additional shares from round-up of fractional shares - March 14, 2017 reverse stock split		3		-		-		-			-

Net loss		-		-		-		(57,286	)		(57,286	)

Balance - November 30, 2017		80,003	$	80	$	24,843	$	(87,762	)	$	(62,839	)

See notes to the financial statements.

F-34 Table of Contents

GAIN CITIES LIMITED

~~(FKA~~STATEMENTS ~~REMOVE-BY-YOU,~~OF ~~INC.)~~CASH FLOWS

STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIT)

	For the year ended November 30, 2017			For the year ended November 30, 2016

CASH FLOW FROM OPERATING ACTIVITIES:
Net income/(loss)	$	(57,286	)	$	45,632
Adjustments to reconcile net income/(loss) to cash (used in) operating activities:

Debt forgiveness		-			(165,610	)
Change in prepaid expense		10,000			(660	)
Change in accounts payable		(1,927	)		66,163
Net Cash (Used in) Operating Activities		(49,213	)		(54,475	)

CASH FLOW FROM INVESTING ACTIVITIES		-			-

CASH FLOW FROM FINANCING ACTIVITIES:
Loan proceeds from related party		29,103			4,151
Loan repayments to nonrelated party		-			(600	)
Loan proceeds from nonrelated parties		20,000			50,380
Net Cash Provided by Financing Activities		49,103			53,931
CHANGE IN CASH		(110	)		(544	)
CASH AT BEGINNING OF PERIOD		110			654
CASH AT END OF PERIOD	$	-		$	110

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for:
Interest	$	-		$	-
Income taxes	$	-		$	-
Additional paid in capital adjustment from debt forgiveness by related party shareholder	$	-		$	4,500

	Common Stock		Common Stock Amount		Additional Paid-in- capital			Accumulated Deficit			Total
Balance - November 30, 2014 (inception) Shares issued for organization costs		40,000	$	40	$	3,960		$	(7,010	)	$	(3,010	)
Issuance of common stock – registered offering $0.01 per share		40,000		40		39,960						40,000
Deferred offering costs recognized offset to additional paid in capital						(23,577	)					(23,577	)
Net loss									(69,097	)		(69,097	)
Balance - November 30, 2015		80,000		80		20,343			(76,107	)		(55,684	)
Debt forgiveness – related party shareholder		-		-		4,500			-			4,500
Net income									45,631			45,631
Balance - November 30, 2016		80,000	$	80	$	24,843		$	(30,476	)	$	(5,553	)

See notes to the financial statements.

OnF-5 ~~February~~Table ~~27, 2017, the Company’s board~~ of ~~directors approved a reverse stock split at a rate of one share for every one hundred shares. All share and per share amounts have been adjusted for all periods presented.~~Contents

~~See~~GAIN ~~notes~~CITIES ~~to the financial statements.~~LIMITED

~~F-4~~NOTES ~~Table~~TO ofTHE ~~Contents~~FINANCIAL STATEMENTS

~~GAIN~~NOVEMBER ~~CITIES~~30, ~~LIMITED~~2017

~~(FKA~~NOTE ~~REMOVE-BY-YOU,~~1 ~~INC.)~~– ORGANIZATION

~~STATEMENTS~~Gain OFCities ~~CASH~~Limited ~~FLOWS~~(formerly known as Remove-By-You, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada on November 25, 2014. The Company issued 30,000 (3,000,000 pre-reverse stock split effective February 27, 2017, see Note 10 – Subsequent Events) shares of common stock to its founder at inception in exchange for organizational costs which consisted of services. Following its formation, the Company issued 10,000 (1,000,000 pre-reverse stock split) shares of common stock to our founder, as consideration for the purchase of a business plan along with several product formulas and an assorted selection of micro-needle devices for use in a proprietary tattoo removal business. Our founder paid approximately $1,000 for this developed product formula, along with the micro-needle devices with which he personally developed a unique program and results. The acquisition was valued at $1,000.

	For the year ended November 30, 2016			For the year ended November 30, 2015
CASH FLOW FROM OPERATING ACTIVITIES:
Net income/(loss)	$	45,632		$	(69,097	)
Adjustments to reconcile net income/(loss) to cash (used in) operating activities:
Debt forgiveness		(165,610	)		-
Change in prepaid expense		(660	)		(9,340	)
Change in accounts payable		66,163			37,300
Net Cash (Used in) Operating Activities		(54,475	)		(41,137	)
CASH FLOW FROM INVESTING ACTIVITIES		-			-
CASH FLOW FROM FINANCING ACTIVITIES:
Issuance of common stock		-			40,000
Deferred offering costs paid		-			(23,577	)
Loan proceeds from related party		4,151			349
Loan repayments to nonrelated party		(600	)		(12,500	)
Loan proceeds from nonrelated parties		50,380			37,519
Net Cash Provided by Financing Activities		53,931			41,791
CHANGE IN CASH		(544	)		654
CASH AT BEGINNING OF PERIOD		654			-
CASH AT END OF PERIOD	$	110		$	654
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for:
Interest	$	-		$	-
Income taxes	$	-		$	-
Additional paid in capital adjustment from debt forgiveness by related party shareholder	$	4,500		$	-

The Company’s product formulas and tattoo removal service will use proprietary technology that will enable the user to safely remove his or her tattoo with minimal effort and discomfort. The Company’s product formula along with the micro-needle device program will safely remove the ink and design and allow the body to heal naturally without scarring.

On ~~February~~October 2713, ~~2017~~2016, the Company’s ~~board~~experienced ofa ~~directors~~change ~~approved~~in acontrol ~~reverse~~(“Change ~~stock~~in ~~split~~Control”). atWith athe ~~rate~~Change in Control certain liabilities of ~~one~~the ~~share~~Company were forgiven and/or paid for ~~every~~on ~~one~~behalf ~~hundred~~of ~~shares.~~the ~~All~~Company ~~share~~by our founder, former president and ~~per~~chief ~~share~~executive ~~amounts~~officer. ~~have~~Total ~~been~~liabilities ~~adjusted~~at ~~for~~the ~~all~~time ~~periods~~approximated ~~presented~~$165,000 which included legal fees owed to our legal counsel. The board of directors nominated Mr. James Oliver to the board on October 13, 2016.

~~See~~On ~~notes~~October 18, 2016, the Company, reported on Form 8-K that it had filed Articles of Merger with the Nevada Secretary of State, whereby it entered into a statutory merger with its wholly-owned subsidiary, with the effect being that the Company changed its name to from “Remove-By-You, Inc.” to “Gain Cities Limited” (the ~~financial~~“Name ~~statements~~Change”).

~~F-5 Table~~NOTE of2 ~~Contents~~ – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~GAIN~~a. ~~CITIES~~Basis ~~LIMITED~~of Accounting

~~(FKA~~The ~~REMOVE-BY-YOU~~Company’s financial statements are prepared using the accrual method of accounting. The Company elected a November 30th, ~~INC~~year-end.)

~~NOTES~~b. TOCash ~~THE FINANCIAL STATEMENTS~~Equivalents

~~NOVEMBER~~For 30purposes of the balance sheet and statement of cash flows, ~~2016~~the Company considers all liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

~~NOTE~~c. 1Stock-based ~~– ORGANIZATION~~Compensation

~~Gain~~The ~~Cities~~Company ~~Limited~~follows ~~(formerly~~ASC ~~known as Remove~~718-~~By-You~~10, ~~Inc.)~~Stock ~~(the~~Compensation, ~~“Company”)~~which ~~was~~addresses ~~incorporated under~~ the ~~laws~~accounting offor ~~the~~transactions ~~State~~in ofwhich ~~Nevada~~an onentity ~~November~~exchanges ~~25,~~its ~~2014.~~equity ~~The~~instruments ~~Company~~for ~~issued~~goods ~~3,000,000~~or ~~(30~~services,~~000~~ ~~post~~with ~~reverse~~a ~~stock~~primary ~~split~~focus ~~effective~~on ~~February~~transactions ~~27,~~in ~~2017,~~which ~~see~~an ~~Note~~entity 10obtains –employee ~~Subsequent~~services ~~Events) shares of common stock to its founder at inception~~ in ~~exchange~~share-based ~~for~~payment ~~organizational costs which consisted of services~~transactions. ~~Following~~ASC ~~its formation, the Company issued 1,000,000 (~~718-10~~,000~~ ~~post~~requires ~~reverse~~measurement ~~stock~~of ~~split)~~the ~~shares~~cost of ~~common~~employee ~~stock~~services toreceived ~~our~~in ~~founder,~~exchange ~~as consideration~~ for ~~the~~an ~~purchase~~award of aequity ~~business~~instruments ~~plan~~based ~~along~~on ~~with~~the ~~several~~grant-date ~~product~~fair ~~formulas~~value ~~and an assorted selection~~ of ~~micro-needle~~the ~~devices~~award ~~for~~(with ~~use~~limited ~~in a proprietary tattoo removal business~~exceptions). ~~Our~~Incremental ~~founder~~compensation ~~paid~~costs ~~approximately~~arising ~~$1,000~~from ~~for~~subsequent ~~this~~modifications ~~developed~~of ~~product~~awards ~~formula,~~after ~~along~~the ~~with~~grant ~~the~~date ~~micro-needle~~must ~~devices~~be ~~with~~recognized. ~~which~~The heCompany ~~personally~~has ~~developed~~not adopted a ~~unique~~stock ~~program~~option plan and ~~results.~~has ~~The~~not ~~acquisition~~granted ~~was~~any ~~valued~~stock ~~at $1,000~~options.

The Company’s product formulas and tattoo removal service will use proprietary technology that will enable the user to safely remove his or her tattoo with minimal effort and discomfort. The Company’s product formula along with the microF-~~needle~~6 ~~device~~Table ~~program~~of ~~will safely remove the ink and design and allow the body to heal naturally without scarring.~~ Contents

~~On October 13, 2016, the Company experienced a change in control (“Change in Control”)~~d. ~~With~~Use ~~the Change in Control certain liabilities~~ of ~~the~~Estimates ~~Company were forgiven~~ and~~/or~~ paid for on behalf of the Company by our founder, former president and chief executive officer. Total liabilities at the time approximated $165,000 which included legal fees owed to our legal counsel. The board of directors nominated Mr. James Oliver to the board of directors on October 13, 2016. Assumptions

OnPreparation ~~October~~of ~~18, 2016,~~ the ~~Company,~~financial ~~reported~~statements onin aconformity ~~Form~~with ~~8-K~~accounting ~~that~~principles itgenerally ~~had~~accepted ~~filed~~in ~~Articles of Merger with~~ the ~~Nevada~~United ~~Secretary~~States ofrequires ~~State,~~management ~~whereby~~to itmake ~~entered~~estimates ~~into~~and aassumptions ~~statutory merger with its wholly-owned subsidiary, with the effect being~~ that ~~the~~affect ~~Company~~certain ~~changed~~reported ~~its~~amounts ~~name~~and todisclosures. ~~from “Remove-By-You~~Accordingly, ~~Inc.”~~actual toresults ~~“Gain~~could ~~Cities~~differ ~~Limited”~~from ~~(the~~those ~~“Name Change”)~~estimates.

~~The Company filed an Issuer Company-Related Action Notification Form with FINRA requesting that the Name Change be effected in the market~~e. ~~The~~Earnings ~~Company’s~~(Loss) ~~ticker~~per ~~symbol changed to “GCTY” to reflect the Name Change.~~ Share

~~NOTE~~The 2basic –earnings ~~SUMMARY~~(loss) OFper ~~SIGNIFICANT~~share ~~ACCOUNTING~~is ~~POLICIES~~calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.

af. ~~Basis~~Income ~~of Accounting~~ Taxes

~~The~~Income ~~Company’s~~taxes are provided in accordance with ASC 740, Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial ~~statements~~and ~~are~~tax ~~prepared~~reporting ~~using~~and ~~the~~net ~~accrual~~operating ~~method~~loss ofcarry ~~accounting~~forwards. ~~The~~Deferred ~~Company~~tax ~~elected~~expense a(benefit) ~~November~~results ~~30th,~~from the net change during the year~~-end.~~ of deferred tax assets and liabilities.

bDeferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ~~Cash~~Deferred ~~Equivalents~~tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

~~For~~No ~~purposes~~provision ofwas ~~the~~made ~~balance~~for ~~sheet~~Federal ~~and~~income ~~statement of cash flows, the Company considers all liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents~~tax.

cg. ~~Stock-based~~Revenue ~~Compensation~~ Recognition

~~The~~We ~~Company~~will ~~follows~~recognize revenues in accordance with ASC ~~718-10~~605, ~~Stock~~Revenue ~~Compensation~~Recognition, which ~~addresses~~provides ~~the~~guidance ~~accounting~~on ~~for~~the ~~transactions~~recognition, inpresentation ~~which~~and andisclosure ~~entity~~of ~~exchanges~~revenue ~~its~~in ~~equity~~financial ~~instruments~~statements ~~for~~filed ~~goods~~with orthe ~~services,~~SEC. ~~with~~ASC a605 ~~primary~~outlines ~~focus~~the onbasic ~~transactions~~criteria inthat ~~which~~must anbe ~~entity~~met ~~obtains~~to ~~employee~~recognize ~~services~~revenue inand ~~share-based~~provides ~~payment~~guidance ~~transactions.~~for ~~ASC~~disclosure ~~718-10~~related ~~requires~~to ~~measurement~~revenue ofrecognition ~~the~~policies. ~~cost~~We ofwill ~~employee~~recognize ~~services~~revenue ~~received~~when: in(i) ~~exchange~~persuasive ~~for~~evidence of an ~~award~~arrangement ofexists; ~~equity~~(ii) ~~instruments~~shipment ~~based~~of onproducts ~~the~~has ~~grant-date~~occurred ~~fair~~or ~~value~~services ofhave ~~the~~been ~~award~~rendered; (~~with limited exceptions~~iii). ~~Incremental~~the ~~compensation~~sales ~~costs~~price ~~arising~~charged ~~from~~is ~~subsequent~~fixed ~~modifications~~or ofdeterminable; ~~awards~~and ~~after~~(iv) ~~the~~collection ~~grant~~is ~~date~~reasonably ~~must be recognized~~assured. ~~The~~Our ~~Company~~shipment ~~has~~terms ~~not~~will ~~adopted~~generally abe ~~stock~~FOB ~~option~~shipping ~~plan~~point ~~and~~as ~~has~~outlined ~~not~~in ~~granted~~our ~~any~~invoices ~~stock~~or ~~options.~~sales order.

~~F-6~~h. ~~Table of Contents~~Advertising

dAdvertising is expensed in the period in which it is incurred. ~~Use~~There ofhas ~~Estimates~~been ~~and~~no ~~Assumptions~~advertising expense in the reporting periods presented.

Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosuresi. ~~Accordingly,~~Intangible ~~actual results could differ from those estimates.~~ Assets

eIntangible assets with finite lives are amortized over their estimated useful life. ~~Earnings~~The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. For the period November 25, 2014 (~~Loss~~inception) ~~per~~through ~~Share~~November 30, 2014 we recognized $1,000 in amortization expense.

~~The~~F-7 ~~basic~~Table ~~earnings (loss) per share is calculated by dividing the Company’s net income available to common shareholders by the weighted average number~~ of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.Contents

fj. ~~Income~~Fair ~~Taxes~~Value of Financial Instruments

~~Income~~ASC ~~taxes~~820 ~~are~~defines ~~provided~~fair invalue, ~~accordance~~establishes ~~with~~a ~~ASC~~framework ~~740,~~for ~~Income~~measuring ~~Taxes~~fair value and expands required disclosure about fair value measurements of assets and liabilities. AASC ~~deferred~~820-10 ~~tax~~defines fair value as the exchange price that would be received for an asset or paid to transfer a liability is(an ~~recorded~~exit price) in the principal or most advantageous market for ~~all~~the ~~temporary~~asset ~~differences~~or ~~between~~liability ~~financial~~in ~~and~~an ~~tax~~orderly ~~reporting~~transaction ~~and~~between ~~net~~market ~~operating~~participants ~~loss~~on ~~carry~~the ~~forwards~~measurement date. ~~Deferred~~ASC ~~tax~~820-10 ~~expense~~also ~~(benefit)~~establishes ~~results~~a ~~from~~fair value hierarchy, which requires an entity to maximize the ~~net~~use ~~change~~of ~~during~~observable inputs and minimize the ~~year~~use of ~~deferred~~unobservable ~~tax~~inputs ~~assets~~when ~~and~~measuring ~~liabilities~~fair value. The standard describes three levels of inputs that may be used to measure fair value:

~~Deferred~~· ~~tax~~Level ~~assets~~1 ~~are~~– ~~reduced~~Valuation bybased aon ~~valuation~~quoted ~~allowance~~market ~~when,~~prices in ~~the~~active ~~opinion~~markets offor ~~management,~~identical itassets isor ~~more~~liabilities. ~~likely~~· ~~than~~Level ~~not~~2 ~~that~~– ~~some~~Valuation ~~portion~~based oron ~~all~~quoted ofmarket ~~the~~prices ~~deferred~~for ~~tax~~similar assets ~~will~~and ~~not~~liabilities bein ~~realized~~active markets. ~~Deferred~~· ~~tax~~Level ~~assets~~3 ~~and~~– ~~liabilities~~Valuation ~~are~~based ~~adjusted~~on ~~for~~unobservable ~~the~~inputs ~~effects~~that ofare ~~changes~~supported inby ~~tax~~little ~~laws~~or ~~and~~no ~~rates~~market onactivity, ~~the~~therefore ~~date~~requiring management’s best estimate of ~~enactment~~what market participants would use as fair value.

NoIn ~~provision~~instances ~~was~~where ~~made~~the ~~for~~determination ~~Federal~~of ~~income~~the ~~tax~~fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

gFair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. ~~Revenue~~The ~~Recognition~~respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash and accounts payable. The Company’s bank accounts are maintained with financial institutions of reputable credit, therefore, bear minimal credit risk and are carried at amortized costs which approximates the fair value.

We will recognize revenues in accordance with ASC 605, Revenue Recognition, which provides guidance on the recognition, presentation and disclosure of revenue in financial statements filed with the SECk. ~~ASC~~Recently ~~605~~Issued ~~outlines~~Accounting the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. We will recognize revenue when: (i) persuasive evidence of an arrangement exists; (ii) shipment of products has occurred or services have been rendered; (iii) the sales price charged is fixed or determinable; and (iv) collection is reasonably assured. Our shipment terms will generally be FOB shipping point as outlined in our invoices or sales order.Pronouncements

hIn March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. ~~Advertising~~The amendments are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.

~~Advertising~~In isFebruary ~~expensed~~2016, inthe FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. The ASU will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the ~~period~~amount, intiming, ~~which~~and ituncertainty isof ~~incurred~~cash flows arising from leases. ~~There~~ASU ~~has~~2016-02 ~~been~~is noeffective ~~advertising~~for ~~expense~~fiscal inyears beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the ~~reporting~~impact ~~periods~~of ~~presented~~adopting this guidance.

iIn January 2016, the FASB issued ASU 2016-01, which amends the guidance in U.S. ~~Intangible~~GAAP ~~Assets~~on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance.

~~Intangible~~F-8 ~~assets~~Table with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset's useful life and the impact of an event or circumstance on either an asset's useful life or carrying value involve significant judgment. For the period November 25, 2014 (inception) through November 30, 2014 we recognized $1,000 in amortization expense. Contents

FIn September 2015, the FASB issued ASU 2015-716, ~~Table~~“Simplifying the Accounting for Measurement –Period Adjustments”. Changes to the accounting for measurement-period adjustments relate to business combinations. Currently, an acquiring entity is required to retrospectively adjust the balance sheet amounts of ~~Contents~~the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree. The measurement period is the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination (generally up to one year from the date of acquisition). The changes eliminate the requirement to make such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined. The new standard is effective for both public and private companies for periods beginning after December 15, 2015. The Company is currently evaluating the impact of adopting this guidance.

jIn July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory.” ~~Fair~~An ~~Value~~entity should measure inventory within the scope of ~~Financial~~this ~~Instruments~~update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The standard is effective for annual reporting periods beginning after December 15, 2016 and related interim periods. Early adoption is permitted. The Company does not believe this standard will have a material effect on its financial position, results of operations, or cash flows.

~~ASC~~There ~~820~~have ~~defines~~been ~~fair~~three ~~value,~~new ~~establishes~~ASUs aissued ~~framework~~amending ~~for~~certain ~~measuring~~aspects ~~fair~~of ~~value~~ASU ~~and~~2014-09. ~~expands~~ASU ~~required~~2016-08 ~~disclosure~~“Principal ~~about~~versus ~~fair~~Agent ~~value~~Considerations ~~measurements~~(Reporting Revenue Gross Versus Net),” was issued in March, 2016 to clarify certain aspects of ~~assets~~the ~~and~~principal ~~liabilities~~versus agent guidance in ASU 2014-09. ~~ASC~~In ~~820~~addition, ASU 2016-10 ~~defines~~“Identifying ~~fair~~Performance ~~value~~Obligations asand ~~the~~Licensing” ~~exchange~~issued ~~price~~in ~~that~~April ~~would~~2016, beamends ~~received~~other ~~for~~sections anof ~~asset~~ASU or2014-09 ~~paid~~including clarifying guidance related to ~~transfer~~identifying aperformance ~~liability~~obligations ~~(an~~and ~~exit~~licensing ~~price)~~implementation. inFinally, ~~the~~ASU ~~principal~~2016-12, or“Revenue ~~most~~from ~~advantageous~~Contracts ~~market~~with ~~for~~Customers ~~the~~- ~~asset~~Narrow orScope ~~liability~~Improvements inand anPractical ~~orderly~~Expedients” ~~transaction~~provides ~~between~~amendments ~~market~~and ~~participants~~practical onexpedients to the ~~measurement~~guidance ~~date.~~in ~~ASC~~ASU ~~820~~2014-1009 ~~also~~in ~~establishes~~the aareas ~~fair~~of ~~value~~assessing ~~hierarchy~~collectability, ~~which~~presentation ~~requires~~of ansales ~~entity~~taxes toreceived ~~maximize~~from ~~the~~customers, ~~use~~noncash ofconsideration, ~~observable~~contract ~~inputs~~modification and ~~minimize~~clarification ~~the~~of ~~use~~using ofthe ~~unobservable~~full ~~inputs~~retrospective ~~when~~approach ~~measuring~~to ~~fair~~adopt ~~value~~ASU 2014-09. The ~~standard~~Company ~~describes~~is ~~three~~currently ~~levels~~evaluating ofthe ~~inputs~~impact ~~that~~of ~~may~~the bevarious ~~used to measure fair value:~~guidance.

·The ~~Level~~Company 1implemented –all ~~Valuation~~new ~~based~~accounting onpronouncements ~~quoted~~that ~~market~~are ~~prices~~ in ~~active~~effect ~~markets~~and ~~for~~that ~~identical~~may ~~assets~~impact orits ~~liabilities.~~financial ·statements ~~Level~~and 2does –not ~~Valuation~~believe ~~based~~that onthere ~~quoted~~are ~~market~~any ~~prices~~other ~~for~~new ~~similar~~accounting ~~assets~~pronouncements ~~and~~that ~~liabilities~~have inbeen ~~active~~issued ~~markets.~~that ·might ~~Level~~have 3a –material ~~Valuation~~impact ~~based~~ on ~~unobservable~~its ~~inputs~~financial ~~that~~position ~~are supported by little~~ or noresults ~~market activity, therefore requiring management’s best estimate~~ of ~~what market participants would use as fair value~~operations.

InNOTE ~~instances~~3 ~~where~~– ~~the~~GOING determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.CONCERN

~~Fair~~The ~~value~~accompanying ~~estimates~~financial ~~discussed~~statements ~~herein~~have ~~are~~been ~~based~~prepared ~~upon~~assuming ~~certain~~that ~~market~~the ~~assumptions~~Company ~~and~~will ~~pertinent~~continue ~~information~~as ~~available~~a togoing ~~management~~concern. ~~The~~As ~~respective~~reflected ~~carrying~~in ~~value~~the ofaccompanying ~~certain on-balance-sheet~~ financial ~~instruments~~statements, ~~approximated~~the ~~their~~Company ~~fair~~had ~~values~~negative ~~due~~working tocapital ~~the short-term nature~~ of ~~these~~$62,839 ~~instruments~~and oran ~~interest~~accumulated ~~rates~~deficit ~~that~~of ~~are~~$87,762 ~~comparable~~at toNovember ~~market~~30, ~~rates~~2017. ~~These~~As ~~financial instruments include cash and accounts payable. The Company’s bank accounts are maintained with financial institutions~~ of ~~reputable~~November ~~credit~~30, ~~therefore~~2017, ~~bear~~the ~~minimal~~Company ~~credit~~had ~~risk~~not ~~and~~generated ~~are~~revenues ~~carried~~and athad ~~amortized~~no ~~costs~~committed ~~which~~sources ~~approximates~~of ~~the~~capital ~~fair~~or ~~value~~financing.

kManagement anticipates the Company will attain profitable status and improve liquidity through continued business development and additional debt or equity investment in the Company. ~~Recently~~Management ~~Issued~~is ~~Accounting~~pursuing ~~Pronouncements~~sources of financing. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company, in which case the Company may be unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities in the normal course of business, the net realizable value of its assets may be materially less than the amounts recorded in the financial statements. The financial statements do not include any adjustments relating to the recoverability of recorded asset amounts that might be necessary should the Company be unable to continue in existence.

InNOTE ~~March~~4 ~~2016,~~– ~~the~~SHARE FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.CAPITAL

InThe ~~February~~Company ~~2016,~~is ~~the~~authorized ~~FASB~~to ~~issued~~issue ~~ASU~~100,000,000 ~~No.~~shares ~~2016-02,~~of ~~“Leases~~common stock (~~Topic~~$0.001 ~~842~~par value)” ~~(“ASU~~and ~~2016-02”).~~1,000,000 ~~ASU~~shares ~~2016-02~~of ~~requires~~preferred anstock ~~entity~~($0.001 topar ~~recognize~~value). ~~assets~~On ~~and~~February ~~liabilities~~27, ~~arising~~2017 ~~from~~the ashareholders ~~lease~~of ~~for~~the ~~both~~Company ~~financing~~approved ~~and~~a ~~operating~~reverse ~~leases.~~stock ~~The~~split ~~ASU~~in ~~will~~the ~~also~~amount ~~require~~of ~~new~~one ~~qualitative~~(1) ~~and~~share ~~quantitative~~for ~~disclosures~~every toone ~~help~~hundred ~~investors~~(100) ~~and~~shares ~~other~~issued ~~financial~~and ~~statement~~outstanding. ~~users~~The ~~better~~reverse ~~understand~~stock ~~the~~split ~~amount,~~was ~~timing,~~approved and ~~uncertainty~~filed ofwith ~~cash~~the ~~flows~~Secretary ~~arising~~of ~~from~~State ~~leases.~~for ~~ASU~~Nevada, ~~2016-02~~with isan effective ~~for~~date ~~fiscal~~of ~~years~~March ~~beginning~~14, ~~after~~2017. ~~December~~The ~~15,~~reverse ~~2018,~~stock ~~with~~split ~~early~~is ~~adoption~~reflected ~~permitted.~~in ~~The~~our ~~Company~~financial isstatements ~~currently~~as ~~evaluating~~if ~~the~~it ~~impact~~has ofbeen ~~adopting~~in ~~this~~existence ~~guidance~~the entire time.

~~In January 2016, the FASB issued ASU 2016~~F-~~01,~~9 ~~which~~Table ~~amends the guidance in U.S. GAAP on the classification and measurement~~ of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance.Contents

FThe Company upon inception issued 30,000 (3,000,000 pre-8reverse ~~Table~~stock split) shares of ~~Contents~~its common stock to its incorporator (our former chief executive officer and president), for organizational services. These services were valued at $3,000. Following its formation, the Company issued 10,000 (1,000,000 pre-reverse stock split) shares of common stock to its incorporator, as consideration for the purchase of a comprehensive business plan along with detailed product formula and commercially available micro-needle devices to be used with that product formula. Our incorporator, incurred approximately $1,000 in costs and or payments to develop and refine the tattoo removal process utilizing the product formula and micro-needle devices. The acquisition of the business plan, devices and product formula was valued at $1,000.

InThe ~~September~~Company ~~2015,~~on ~~the~~June ~~FASB~~24, ~~issued ASU~~ 2015~~-16,~~ ~~“Simplifying~~completed ~~the~~its ~~Accounting~~offering ~~for~~pursuant ~~Measurement –Period Adjustments”. Changes~~ to ~~the accounting for measurement-period adjustments relate to business combinations. Currently,~~ an ~~acquiring~~effective ~~entity~~registration isstatement ~~required~~filed toon ~~retrospectively~~Form ~~adjust the balance sheet amounts of the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree~~S-1. The ~~measurement~~Company ~~period~~issued is40,000 ~~the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination~~ (~~generally~~4,000,000 uppre-reverse tostock ~~one~~split) ~~year~~shares ~~from the date~~ of ~~acquisition).~~its ~~The~~common ~~changes~~stock ~~eliminate the requirement~~ to ~~make~~26 ~~such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined~~investors. The ~~new~~investors ~~standard~~paid is$1.00 ~~effective~~($0.01 ~~for~~pre-reverse ~~both~~stock ~~public~~split) ~~and~~per ~~private~~share ~~companies~~ for ~~periods~~a ~~beginning~~total ~~after~~investment ~~December~~of 15$40, ~~2015~~000. ~~The Company is currently evaluating the impact of adopting this guidance.~~

InThe ~~July~~Change ~~2015,~~in ~~the~~Control ~~FASB~~(see ~~issued~~Note ~~ASU~~1 ~~2015-11,~~– ~~“Simplifying~~Organization) ~~the~~and ~~Measurement~~our offounder, ~~Inventory.”~~a Anformer ~~entity~~officer ~~should~~and ~~measure~~director ~~inventory~~settling ~~within~~certain ~~the~~outstanding ~~scope~~debts of ~~this update at~~ the ~~lower~~Company ~~of cost~~ and ~~net~~the ~~realizable~~resulting ~~value.~~forgiveness ~~Net~~of ~~realizable~~that ~~value~~debt; is the ~~estimated~~Company ~~selling~~recognized ~~prices~~a inone-time ~~the~~increase ~~ordinary~~to ~~course~~its ofadditional ~~business,~~paid ~~less~~in ~~reasonably~~capital ~~predictable costs~~ of ~~completion~~$4, ~~disposal, and transportation~~500. ~~The~~This ~~standard~~occurred ison ~~effective~~or ~~for~~about ~~annual~~October ~~reporting periods beginning after December 15~~13, 2016 ~~and related interim periods~~. ~~Early adoption is permitted. The Company does not believe this standard will have a material effect on its financial position, results of operations, or cash flows.~~

~~There~~At ~~have~~November ~~been~~30, ~~three~~2017, ~~new~~there ~~ASUs~~were ~~issued~~80,003 ~~amending~~(8,000,000 ~~certain aspects of ASU 2014~~pre-~~09.~~reverse ~~ASU~~stock ~~2016-08~~split) ~~“Principal~~shares ~~versus~~of ~~Agent~~common ~~Considerations~~stock ~~(Reporting~~issued ~~Revenue~~and ~~Gross~~outstanding. ~~Versus~~During ~~Net),”~~the ~~was~~4th ~~issued~~quarter inof ~~March~~fiscal 2017, ~~2016~~Depository toTrust ~~clarify~~Company ~~certain~~(“DTC”) ~~aspects~~(along ofwith ~~the~~Cede ~~principal~~& ~~versus agent guidance in ASU 2014-09~~Co. Inan ~~addition,~~organization ~~ASU~~founded ~~2016-10~~in ~~“Identifying~~1996 ~~Performance~~that ~~Obligations~~was ~~and~~formed ~~Licensing”~~for ~~issued~~the inpurpose ~~April~~of ~~2016,~~efficiently ~~amends~~processing ~~other~~transfers ~~sections~~ of ~~ASU~~stock ~~2014-09~~certificates ~~including~~on ~~clarifying~~behalf ~~guidance~~of ~~related~~DTC), toinformed ~~identifying~~the ~~performance~~Company’s ~~obligations~~transfer ~~and~~agent ~~licensing~~that ~~implementation.~~an ~~Finally,~~additional ~~ASU~~three ~~2016-12,~~(3) ~~“Revenue~~shares ~~from~~of ~~Contracts~~the ~~with~~Company’s ~~Customers~~common -stock ~~Narrow~~was ~~Scope~~to ~~Improvements~~be ~~and~~issued ~~Practical~~due ~~Expedients”~~to ~~provides~~rounding ~~amendments~~up ~~and~~from ~~practical~~the ~~expedients~~reverse tostock ~~the~~split ~~guidance~~corporate inaction ~~ASU~~that ~~2014-09~~occurred in ~~the~~early ~~areas~~2017. ofThe ~~assessing~~three ~~collectability,~~(3) ~~presentation~~additional ofshares ~~sales~~were ~~taxes~~issued ~~received~~as ~~from~~of ~~customers,~~September ~~noncash consideration~~30, ~~contract~~2017. ~~modification~~No ~~and~~additional ~~clarification~~value ofwas ~~using~~received by the ~~full~~Company ~~retrospective~~for ~~approach~~these tothree ~~adopt~~(3) ~~ASU~~additional ~~2014-09~~shares. ~~The~~There ~~Company~~are isno ~~currently~~shares ~~evaluating~~of ~~the~~preferred ~~impact~~stock ofissued ~~the~~or ~~various guidance~~outstanding.

~~The~~NOTE ~~Company~~5 ~~implemented~~– ~~all~~LOAN ~~new~~- ~~accounting~~RELATED pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.PARTY

~~NOTE~~For 3the –twelve ~~GOING~~months ~~CONCERN~~ending November 30, 2016 the Company received $4,500 in loan proceeds from our founder, a former officer and director of the Company. The related party loan was entered into in order to pay for certain working capital expenses. This loan was unsecured and carried no interest rate or a repayment term.

The ~~accompanying~~Company ~~financial~~with ~~statements~~its ~~have~~change ~~been~~in ~~prepared~~control ~~assuming~~transaction ~~that~~(see ~~the~~Note ~~Company~~1 ~~will~~– ~~continue~~Organization) asour afounder ~~going~~negotiated ~~concern.~~and Asguaranteed ~~reflected~~the inforgiveness ~~the~~of ~~accompanying~~certain ~~financial~~debts ~~statements,~~of the Company ~~had~~through ~~negative~~the ~~working~~sale ~~capital of $5,553~~ and anthe ~~accumulated~~resulting ~~deficit~~forgiveness of ~~$30,476~~that atdebt; ~~November~~the ~~30,~~Company ~~2016.~~recognized Asan ofincrease ~~November~~in ~~30,~~additional ~~2016,~~paid ~~the~~in ~~Company~~capital ~~had~~of ~~not~~$4,500. ~~generated~~This ~~revenues~~transaction ~~and~~occurred ~~had~~on noor ~~committed~~about ~~sources~~October of13, ~~capital or financing~~2016.

~~Management~~For ~~anticipates~~ the ~~Company~~twelve ~~will~~months ~~attain~~ending ~~profitable~~November ~~status~~30, ~~and~~2017 ~~improve liquidity through continued business development and additional debt or equity investment in~~ the Company. ~~Management~~received is pursuing sources of financing. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available$29,103 ~~or will be available on terms acceptable to the Company,~~ in ~~which~~loan ~~case~~proceeds ~~the~~from ~~Company may be unable to meet its obligations~~Mr. ~~Should~~James ~~the~~Oliver ~~Company~~an beofficer ~~unable to realize its assets~~ and ~~discharge~~director ~~its liabilities in the normal course~~ of ~~business,~~ the ~~net~~Company. ~~realizable~~The ~~value~~related ofparty ~~its~~loan ~~assets~~with ~~may~~Mr. beOliver ~~materially~~was ~~less~~entered ~~than~~into ~~the amounts recorded~~ in ~~the~~order ~~financial~~to ~~statements.~~pay ~~The~~for ~~financial~~certain ~~statements~~working docapital ~~not~~expenses. ~~include~~This ~~any~~loan ~~adjustments~~is ~~relating~~unsecured toand ~~the~~carried ~~recoverability~~no ofinterest ~~recorded~~rate ~~asset~~or ~~amounts~~repayment ~~that~~terms ~~might~~at bethis ~~necessary should the Company be unable to continue in existence~~time.

~~The~~NOTE ~~financial~~6 ~~statements~~– doLOAN ~~not~~- ~~include~~NONRELATED ~~any adjustments that might be necessary if the Company is unable to continue as a going concern.~~PARTY

~~F-9~~For ~~Table~~the oftwelve ~~Contents~~months ended November 30, 2016 the Company received $50,380 in loan proceeds from a nonrelated party. This resulted in approximately $75,000 in total debt being owed to this nonrelated party. We secured an interest free loan from the nonrelated party in order to fund working capital expenditures. This nonrelated party loan was unsecured and carried no interest rate or repayment term.

~~NOTE~~The 4Company with its change in control transaction (see Note 1 – ~~SHARE~~Organization) ~~CAPITAL~~our founder negotiated and guaranteed the forgiveness of certain debts of the Company. The Company recognized debt forgiveness of $75,410 from the unrelated party. This transaction occurred on or about October 13, 2016.

~~The~~For ~~Company~~the istwelve ~~authorized~~months toended ~~issue~~November ~~100~~30,~~000~~ 2017 the Company received $20,000 ~~shares~~in ofloan ~~common~~proceeds ~~stock~~from ~~($0~~a nonrelated party.~~001~~ ~~par~~We ~~value)~~secured ~~and~~an ~~1,000,000~~interest ~~shares~~free ofloan ~~preferred~~from ~~stock~~the ~~($0.001~~nonrelated ~~par~~party ~~value)~~in order to fund working capital expenditures. This nonrelated party loan was unsecured and carried no interest rate or repayment term.

~~The~~NOTE ~~Company~~7 ~~upon~~– ~~inception~~DEFERRED ~~issued~~OFFERING 3,000,000 (30,000 post reverse stock split) shares of its common stock to its incorporator (our former chief executive officer and president), for organizational services. These services were valued at $3,000. Following its formation, the Company issued 1,000,000 (10,000 post reverse stock split) shares of common stock to its incorporator, as consideration for the purchase of a comprehensive business plan along with detailed product formula and commercially available micro-needle devices to be used with that product formula. Our incorporator, incurred approximately $1,000 in costs and or payments to develop and refine the tattoo removal process utilizing the product formula and micro-needle devices. The acquisition of the business plan, devices and product formula was valued at $1,000.COSTS

~~The~~Deferred ~~Company~~offering oncosts ~~June~~consist 24principally of accounting, ~~2015~~legal ~~completed~~and ~~its~~other ~~offering~~fees ~~pursuant~~incurred that were related to aour ~~registration~~direct ~~statement~~public ~~filed~~offering onefforts. ~~Form~~Deferred ~~S-1~~offering costs were offset against the net proceeds received from the offering. ~~The~~As ~~Company~~of ~~issued~~June 424,~~000,000~~ ~~(40~~2015,~~000~~ ~~post~~deferred ~~reverse~~offering ~~stock~~costs ~~split)~~of ~~shares~~$23,577 ofwere ~~its~~credited ~~common~~against ~~stock~~additional topaid 26in ~~investors~~capital. ~~The~~Accounts ~~investors~~payable ~~paid~~include ~~$0.01~~deferred (offering costs of $~~1.00~~2,500 ~~post~~owed ~~reverse~~to ~~stock~~our ~~split)~~legal ~~per~~counsel ~~share~~as ~~for~~of aNovember ~~total~~30, ~~investment~~2015. As of ~~$40~~November 30,~~000.~~ 2017 we owed zero costs associated with our offering.

The Change in Control (see Note 1 – Organization) and our founder, a former officer and director settling certain outstanding debts of the Company and the resulting forgiveness of that debt; the Company recognized a oneF-~~time~~10 ~~increase~~Table ~~to its additional paid in capital~~ of ~~$4,500. This occurred on or about October 13, 2016.~~Contents

AtNOTE ~~November 30, 2016, there were~~ 8~~,000,000~~ ~~(80,000~~– ~~post~~DEBT ~~reverse stock split) shares of common stock issued and outstanding. There are no shares of preferred stock issued or outstanding.~~ FORGIVENESS

~~NOTE~~In 5connection with the Change in Control transaction (see Note 1 – ~~LOAN~~Organization) -our ~~RELATED~~founder ~~PARTY~~negotiated and guaranteed the forgiveness of certain debts of the Company through the sale of his shares. The Company recognized debt forgiveness of $165,610. This transaction occurred on or about October 13, 2016.

~~For~~The ~~the~~Company ~~twelve~~during ~~months~~the ~~ending~~year ended November 30, 2016 ~~the~~recognized ~~Company~~a ~~received~~reduction ~~$4,500~~ in ~~loan~~accounts ~~proceeds~~payable from ~~our~~vendors ~~founder~~of $90,200 aand ~~former~~debt ~~officer~~forgiveness ~~and~~from ~~director~~unrelated parties of ~~the Company~~$75,410. ~~The~~No ~~related~~consideration ~~party loan~~ was ~~entered~~paid ~~into in order to pay~~ for ~~certain~~the ~~working~~debt ~~capital~~forgiveness ~~expenses.~~received ~~This~~by ~~loan~~the ~~was unsecured and carried no interest rate or a repayment term~~Company.

~~The~~NOTE ~~Company~~9 ~~with its change in control transaction (see Note 1~~ – ~~Organization)~~INCOME our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale and the resulting forgiveness of that debt; the Company recognized an increase in additional paid in capital of $4,500. This transaction occurred on or about October 13, 2016.TAXES

~~NOTE~~As 6of –November ~~LOAN~~30, -2017, ~~NONRELATED~~the ~~PARTY~~Company had net operating loss carry forward of $87,762. This amount may be available to reduce future years’ taxable income. The income tax benefit differs from the amount computed by applying the US federal income tax rate of 35% to net loss before income taxes. As at November 30, 2017 and 2016, the Company had no uncertain tax positions.

For the twelve months ended November 30, 2016 the Company received $50,380 in loan proceeds from a nonrelated party. This resulted in approximately $75,000 in total debt being owed to this nonrelated party. We secured an interest free loan from the nonrelated party in order to fund working capital expenditures. This nonrelated party loan was unsecured and carried no interest rate or repayment term.

	For the year ended November 30, 2017			For the year ended November 30, 2016

Net income (loss) before taxes	$	(57,286	)	$	45,632
Statutory rate		35	%		35	%
Computed expected tax recovery	$	20,050		$	(15,971	)
Change in valuation allowance		(20,050	)		15,971
Income tax provision	$	–		$	–

The ~~Company~~significant ~~with~~components ~~its~~of ~~change~~deferred inincome ~~control~~tax ~~transaction~~assets ~~(see Note 1 – Organization) our founder negotiated~~ and ~~guaranteed~~liabilities ~~the~~as ~~forgiveness~~at ofNovember ~~certain debts of the Company. The Company recognized debt forgiveness of $75~~30,~~410~~ ~~from~~2017 ~~the~~and ~~unrelated~~2016 ~~party.~~after ~~This~~applying ~~transaction~~enacted ~~occurred~~corporate onincome ortax ~~about~~rates ~~October~~are ~~13,~~as ~~2016.~~follows:

NOTE 7 – DEFERRED OFFERING COSTS

	As of November 30, 2017			As of November 30, 2016
Deferred tax asset:
Net operating tax carry-forward	$	30,716		$	26,637
Other		-			-
Gross deferred tax asset		30,716			26,637
Valuation allowance		(30,716	)		(26,637	)

Net deferred tax asset	$	-		$	-

~~Deferred~~Realization ~~offering costs consist principally~~ of ~~accounting,~~deferred ~~legal~~tax ~~and~~asset ~~other~~is ~~fees~~dependent ~~incurred~~upon ~~that~~sufficient ~~were~~future ~~related~~taxable toincome ~~our~~during ~~direct~~the ~~public~~period ~~offering~~that ~~efforts.~~deductible ~~Deferred~~temporary ~~offering~~differences ~~costs~~and ~~were~~carry-forward ~~offset~~is ~~against~~expected ~~the~~to ~~net~~be ~~proceeds~~available ~~received~~to ~~from~~reduce ~~the~~taxable ~~offering~~income. As ofthe ~~June~~achievement ~~24, 2015, deferred offering costs~~ of ~~$23,577~~required ~~were~~future ~~credited~~taxable ~~against~~income ~~additional~~is ~~paid in capital. Accounts payable include deferred offering costs of $2~~uncertain,~~500~~ ~~owed~~the toCompany ~~our~~recorded ~~legal~~a ~~counsel~~valuation ~~as of November 30, 2015~~allowance. ~~This amount was paid in full on October 13, 2016. As of November 30, 2016 we owed zero costs associated with our completed offering.~~

~~F-10~~Reconciliation ~~Table~~between statutory rate and the effective tax rate for both periods and as of ~~Contents~~November 30, 2017 and 2016:

NOTE 8 – DEBT FORGIVENESS

Federal statutory rate	(35.0	)%
State taxes, net of federal benefit	(0.00	)%
Change in valuation allowance	35.0	%
Effective tax rate	0.0	%

InNOTE ~~connection~~10 ~~with the Change in Control transaction (see Note 1~~ – ~~Organization)~~SUBSEQUENT our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale of his shares. The Company recognized debt forgiveness of $165,610. This transaction occurred on or about October 13, 2016.EVENTS

The Company ~~recognized~~evaluated aall ~~reduction~~events inthat ~~accounts~~occurred ~~payable~~after ~~from~~the ~~vendors~~balance ofsheet ~~$90,200~~date ~~and~~of ~~debt~~November ~~forgiveness~~30, ~~from~~2017 ~~unrelated~~through ~~parties~~the ofdate ~~$75,410.~~these Nofinancial ~~consideration~~statements ~~was~~were ~~paid~~issued. ~~for~~The ~~the~~Company ~~debt~~determined ~~forgiveness~~there ~~received~~were byno ~~the~~reportable ~~Company.~~subsequent events.

~~NOTE~~F-11 9Table –of ~~INCOME TAXES~~Contents

AsITEM ~~of November 30, 2016, the Company had net operating loss carry forward of $30,476~~9. ~~This~~CHANGES ~~amount~~IN ~~may~~AND beDISAGREEMENTS ~~available~~WITH toACCOUNTANTS ~~reduce~~ON ~~future~~ACCOUNTING ~~years’~~AND ~~taxable~~FINANCIAL ~~income.~~DISCLOSURE

	As of November 30, 2016			As of November 30, 2015
Deferred tax asset:
Net operating tax carry-forward	$	10,667		$	26,637
Other		-			-
Gross deferred tax asset		10,667			26,637
Valuation allowance		(10,667	)		(26,637	)
Net deferred tax asset	$	-		$	-

We have had no disagreements with accountants on accounting and financial disclosure.

~~Realization~~ITEM ~~of deferred tax asset is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forward is expected to be available to reduce taxable income~~9A. AsCONTROLS ~~the~~AND ~~achievement of required future taxable income is uncertain, the Company recorded a valuation allowance.~~PROCEDURES

~~Reconciliation~~Evaluation ~~between statutory rate and the effective tax rate for both periods and as~~ of ~~November~~Disclosure ~~30,~~Controls ~~2016~~ and ~~2015:~~Procedures

Federal statutory rate	(35.0	)%
State taxes, net of federal benefit	(0.00	)%
Change in valuation allowance	35.0	%
Effective tax rate	0.0	%

The Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company’s Exchange Act reports is recorded, processed, summarized and reported within the time communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure based closely on the definition of “disclosure controls and procedures” in Rule 13a-15(e). The Company’s disclosure controls and procedures are designed to provide a reasonable level of assurance of reaching the Company’s desired disclosure control objectives. In designing periods specified in the SEC’s rules and forms, and that such information is accumulated and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company’s certifying officer has concluded that the Company’s disclosure controls and procedures are effective in reaching that level of assurance.

~~NOTE~~At 10the –end ~~SUBSEQUENT~~of ~~EVENTS~~the period being reported upon, the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures. Based on the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective.

~~The~~Management’s ~~Company~~Report ~~evaluated~~on ~~all~~Internal ~~events~~Control ~~that~~over ~~occurred~~Financial ~~after the balance sheet date of November 30, 2016 through the date these financial statements were issued. The Company determined there were the following reportable subsequent events.~~Reporting

OnManagement ~~February~~of ~~27,~~the ~~2017~~Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Section 13a-15(f) of the ~~Company’s~~Securities ~~board~~Exchange Act of ~~directors~~1934, ~~approved~~as ~~and~~amended). onInternal ~~March~~control 7over financial reporting is a process designed by, ~~2017~~or under the supervision of, the Company’s ~~filed~~Chief anFinancial ~~amendment~~Officer to ~~its~~provide ~~Articles~~reasonable ofassurance ~~Incorporation~~regarding tothe ~~effect~~reliability aof ~~reverse~~financial ~~stock~~reporting ~~split~~and the preparation of ~~its~~the ~~common~~Company’s ~~stock~~financial statements for external reporting purposes in conformity with U.S. ~~The~~generally ~~reverse~~accepted ~~stock~~accounting ~~split~~principles ~~exchanged~~and ~~one~~include those policies and procedures that (1i) ~~share~~pertain ~~for~~to ~~every~~the ~~one~~maintenance ~~hundred~~of records that in reasonable detail accurately and fairly reflect the transactions and disposition of the assets of the company; (~~100~~ii) ~~shares~~provide ~~issued~~reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and ~~outstanding~~that atreceipts and expenditures of the ~~time.~~Company ~~All~~are ~~share~~being made only in accordance with authorization of management and ~~per~~directors ~~share~~of ~~amounts~~the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have ~~been~~a ~~adjusted~~material toeffect ~~reflect~~on ~~this~~the ~~reverse~~financial ~~split~~statements.

As ~~part~~of November 30, 2017, management conducted an assessment of the ~~reverse~~effectiveness ~~stock~~of the Company’s ~~adjusted~~internal ~~additional~~control ~~paid~~over infinancial ~~capital~~reporting bybased on the ~~change~~framework established in ~~number~~Internal ofControl-Integrated ~~shares~~Framework ~~multiplied~~issued by ~~its~~the ~~par~~Committee ~~value.~~of ~~The~~Sponsoring ~~Company~~Organizations ~~recognized~~(COSO) anof ~~increase~~the ofTreadway ~~$7,920~~Commission. inBased ~~additional~~on ~~paid~~the incriteria ~~capital~~established ~~and~~by ~~reflected~~COSO management concluded that ~~for~~the ~~all~~Company’s ~~periods~~internal ~~presented.~~control over financial reporting was effective as of November 30, 2017.

~~The~~This ~~Company~~Report ~~received~~does not include an ~~additional~~attestation ~~$10,708~~report inof ~~related~~the ~~party~~Company’s ~~loans~~independent ~~for~~registered ~~the~~public ~~three~~accounting ~~months~~firm ~~ended~~regarding ~~February~~internal ~~28,~~control ~~2017~~over financial reporting as smaller reporting companies are not required to include such report and EGC’s are exempt from this requirement entirely until they are no longer an ~~additional~~EGC. ~~$7,000~~Management’s inreport ~~related~~is ~~party~~not ~~loans~~subject ~~during~~to ~~the~~attestation ~~month~~by ofthe ~~March~~Company’s ~~2017~~independent ~~for~~registered ~~working~~public ~~capital~~accounting ~~purposes~~firm.

F-11 Table of Contents

~~ITEM~~Limitations 9.on ~~CHANGES~~the INEffectiveness ~~AND~~of ~~DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE~~Controls

WeManagement has confidence in its internal controls and procedures. The Company’s management believes that a control system, no matter how well designed and operated can provide only reasonable assurance and cannot provide absolute assurance that the objectives of the internal control system are met, and no evaluation of internal controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have ~~had~~been detected. Further, the design of an internal control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitation in all internal control systems, no ~~disagreements~~evaluation ~~with~~of ~~accountants~~controls oncan ~~accounting~~provide absolute assurance that all control issuers and ~~financial~~instances ~~disclosure~~of fraud, if any, within the Company have been detected.

~~ITEM~~Changes ~~9A.~~in ~~CONTROLS~~Internal ~~AND PROCEDURES~~Controls

~~Evaluation~~There ofwere ~~Disclosure~~no ~~Controls~~changes ~~and~~in ~~Procedures~~the Company’s internal controls over financial reporting that occurred during the quarter ended November 30, 2017 that have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

~~The~~Internal ~~Company~~control ~~maintains~~systems, ~~disclosure~~no ~~controls~~matter ~~and~~how ~~procedures~~well ~~that are~~ designed toand ~~ensure that information required to be disclosed in the Company's Exchange Act reports is recorded~~operated, ~~processed,~~have ~~summarized~~inherent ~~and~~limitations. ~~reported within the time communicated to the Company's management~~Therefore, ~~including~~even ~~its~~a ~~Chief~~system ~~Executive~~which ~~Officer~~is ~~and~~determined ~~Chief Financial Officer, as appropriate,~~ to ~~allow~~be ~~timely~~effective ~~decisions~~cannot ~~regarding required disclosure based closely on the definition of “disclosure controls and procedures” in Rule 13a-15(e). The Company's disclosure controls and procedures are designed to~~ provide aabsolute ~~reasonable level of~~ assurance ofthat ~~reaching~~all ~~the Company's desired disclosure~~ control ~~objectives.~~issues Inhave ~~designing~~been ~~periods~~detected ~~specified~~or inprevented. ~~the~~Our ~~SEC's~~systems ~~rules~~of ~~and~~internal ~~forms, and that such information is accumulated and evaluating the disclosure~~ controls ~~and~~are ~~procedures, management recognized that any controls and procedures, no matter how well~~ designed ~~and~~to ~~operated, can~~ provide ~~only~~ reasonable assurance ofwith ~~achieving~~respect ~~the desired control objectives, and management necessarily was required~~ to ~~apply~~financial ~~its~~statement ~~judgment~~preparation ~~in evaluating the cost-benefit relationship of possible controls~~ and ~~procedures~~presentation. ~~The Company's certifying officer has concluded that the Company's disclosure controls and procedures are effective in reaching that level of assurance.~~

AtITEM the end of the period being reported upon, the Company carried out an evaluation, under the supervision and with the participation of the Company's management, including the Company's Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company's disclosure controls and procedures9B. ~~Based~~OTHER ~~on the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective.~~INFORMATION

~~Management's Report on Internal Control over Financial Reporting~~None.

~~Management~~12 ofTable ~~the Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Section 13a-15(f)~~ of the Securities Exchange Act of 1934, as amended). Internal control over financial reporting is a process designed by, or under the supervision of, the Company's Chief Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company's financial statements for external reporting purposes in conformity with U.S. generally accepted accounting principles and include those policies and procedures that (i) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and disposition of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorization of management and directors of the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on the financial statements.Contents

AsPART of November 30, 2016, management conducted an assessment of the effectiveness of the Company's internal control over financial reporting based on the framework established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Based on the criteria established by COSO management concluded that the Company's internal control over financial reporting was effective as of November 30, 2016. III

~~This~~ITEM Report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting as smaller reporting companies are not required to include such report and EGC’s are exempt from this requirement entirely until they are no longer an EGC10. ~~Management’s~~DIRECTORS, ~~report~~EXECUTIVE isOFFICERS ~~not~~AND ~~subject~~CORPORATE ~~to attestation by the Company’s independent registered public accounting firm.~~GOVERNANCE

11Directors ~~Table~~and ofExecutive ~~Contents~~Officers

~~Limitations~~The onfollowing table sets forth certain information regarding the ~~Effectiveness~~executive officer and director of ~~Controls~~the Company as of November 30, 2017.

~~Management~~All ~~has~~directors ~~confidence~~of inthe ~~its internal controls and procedures. The~~ Company’s ~~management~~hold ~~believes~~office ~~that~~until athe ~~control~~next ~~system,~~annual nomeeting ~~matter~~of ~~how~~the ~~well~~security ~~designed~~holders ~~and~~or ~~operated~~until ~~can~~their ~~provide~~successors ~~only~~have ~~reasonable~~been ~~assurance~~elected and ~~cannot~~qualified. ~~provide~~Officers ~~absolute assurance that the objectives~~ of the ~~internal~~Company ~~control system~~ are ~~met,~~appointed ~~and~~by noour ~~evaluation~~Board ~~of internal controls can provide absolute assurance that all control issues~~ and ~~instances~~hold ofoffice ~~fraud,~~until iftheir ~~any~~death, ~~within~~resignation aor ~~company~~removal ~~have~~from ~~been detected~~office. ~~Further,~~Our ~~the~~directors ~~design~~and ofexecutive ~~an internal control system must reflect the fact that there are resource constraints~~officers, ~~and the benefits of controls must be considered relative to~~ their ~~costs.~~ages, ~~Because~~positions ~~of the inherent limitation in all internal control systems~~held, ~~no evaluation of controls can provide absolute assurance that all control issuers~~ and ~~instances~~duration ofas ~~fraud~~such, ifare ~~any,~~as ~~within the Company have been detected.~~follows:

Changes in Internal Controls

Name	Positions Held with the Company	Age	Date First Elected or Appointed

James Oliver	President, Secretary, principal executive officer, principal, financial officer, principal accounting officer, and member of the Board of Directors	36	October 13, 2016
Benjamin Teare	Chief Operating Officer	29	October 13, 2016

~~There~~___________ were no changes in the Company’s internal controls over financial reporting that occurred during the quarter ended November 30, 2016 that have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

~~Internal~~James ~~control~~Oliver ~~systems~~- Mr. Oliver, nois ~~matter~~an ~~how~~experienced ~~well~~statistician ~~designed~~with ~~and~~a ~~operated,~~degree ~~have~~in ~~inherent~~Economics ~~limitations~~from the University of Illinois in 2002. ~~Therefore~~After graduation, ~~even~~James aworked ~~system~~for ~~which~~various isinsurance ~~determined~~companies toin bethe ~~effective~~field ~~cannot~~of ~~provide~~Actuarial ~~absolute~~Science. ~~assurance~~Prior ~~that~~to ~~all~~founding ~~control~~Gain ~~issues~~Cities ~~have~~Limited, ~~been~~a ~~detected~~sports orArbitrage ~~prevented.~~Company ~~Our~~located ~~systems~~in ofFlorida, ~~internal~~in ~~controls~~May ~~are~~2015, ~~designed~~he toworked ~~provide~~for ~~reasonable~~seven ~~assurance~~years with ~~respect~~Progressive toInsurance, ~~financial~~as ~~statement~~an ~~preparation~~Actuary ~~and presentation~~Officer.

~~ITEM~~Benjamin 9BTeare – Mr. ~~OTHER~~Teare ~~INFORMATION~~graduated from North Dakota State University in 1998 with a degree in Physical Education. An avid sports fan, Mr. Teare worked with numerous major sports clubs in North America after graduation. Prior to founding Gain Cities Limited in May 2015, Mr. Teare was General Manager at Newport Sports Management, where he negotiated player contracts and trade deals, handled media relations and promotional events for his firm.

~~None.~~Term of Office

12Each ~~Table~~director is elected by the Board and serves until his or her successor is elected and qualified, unless he or she resigns or is removed earlier. Each of ~~Contents~~our officers is elected by the Board to a term of one (1) year and serves until his or her successor is duly elected and qualified, or until he or she is earlier removed from office or resigns.

~~PART~~Family ~~III~~Relationships

~~ITEM~~There ~~10.~~are ~~DIRECTORS~~no family relationships between or among any of our directors, ~~EXECUTIVE~~executive ~~OFFICERS~~officers ~~AND~~and ~~CORPORATE~~incoming ~~GOVERNANCE~~directors or executive officers.

~~Directors~~13 ~~and~~Table ~~Executive~~of ~~Officers~~Contents

~~The~~Involvement ~~following~~in ~~table~~Certain ~~sets~~Legal ~~forth certain information regarding the executive officer and director of the Company as of November 30, 2016.~~Proceedings

~~All~~No ~~directors~~director, ofexecutive ~~the~~officer, ~~Company~~significant ~~hold~~employee ~~office until the next annual meeting of the security holders~~ or ~~until~~control ~~their~~person ~~successors have been elected and qualified. Officers~~ of the Company ~~are~~has ~~appointed~~been byinvolved ~~our~~in ~~Board~~any ~~and~~legal ~~hold~~proceeding ~~office~~listed ~~until~~in ~~their~~Item ~~death,~~401(f) ~~resignation~~of orRegulation ~~removal~~S-K ~~from~~in ~~office.~~the ~~Our~~past ~~directors~~10 ~~and executive officers, their ages, positions held, and duration as such, are as follows:~~years.

Name	Positions Held with the Company	Age	Date First Elected or Appointed
James Oliver	President, Secretary, principal executive officer, principal, financial officer, principal accounting officer, and member of the Board of Directors	35	October 13, 2016
Benjamin Teare	Chief Operating Officer	28	October 13, 2016
Kyle Markward (1)	Former President, CEO, principal executive officer, treasurer, chairman, principal financial officer and principal accounting office	30	November 25, 2014

Committees of the Board

~~___________~~ Our Board held no formal meetings in the prior fiscal year. All proceedings of the Board were conducted by resolutions consented to in writing by the directors and filed with the minutes of the proceedings of the directors. Such resolutions consented to in writing by the directors entitled to vote on that resolution at a meeting of the directors are, according to the Nevada Revised Statutes and the bylaws of our Company, as valid and effective as if they had been passed at a meeting of the directors duly called and held. We do not presently have a policy regarding director attendance at meetings.

~~(1)~~We ~~Kyle~~do ~~Markward~~not –currently ~~founded~~have ~~the~~a ~~Company~~standing innominating ~~November~~or ~~2014~~compensation ~~and~~committee ~~resigned~~of ~~his positions with~~ the ~~Company effective October 13~~Board, ~~2016.~~or Heany ~~graduated~~committee ~~from~~performing ~~Western~~similar ~~Connecticut State University with a Bachelor’s Degree in Science – Mathematics (2008)~~functions. ~~Upon~~Our ~~graduation,~~Board heperforms ~~began employment as a Materials Handler (Level 1), ultimately leading to~~ the ~~position~~functions of ~~Production~~nominating ~~Planner~~and ~~for~~compensation ~~ASML Holding, NV (ASML), a Dutch company~~committees.

~~James~~Audit Oliver - Mr. Oliver, is an experienced statistician with a degree in Economics from the University of Illinois in 2002. After graduation, James worked for various insurance companies in the field of Actuarial Science. Prior to founding Gain Cities Limited, a sports arbitrage company located in Florida, in May 2015, he worked for seven years with Progressive Insurance, as an Actuary Officer.Committee

~~Benjamin~~Our ~~Teare~~Board –has ~~Mr.~~not ~~Teare~~established ~~graduated~~an ~~from~~audit ~~North~~committee ~~Dakota~~within ~~State~~the ~~University~~meaning inof ~~1998~~Section ~~with~~ 3(a)(58)(A) ~~degree~~of inthe ~~Physical~~Securities ~~Education.~~Exchange AnAct ~~avid~~of ~~sports fan~~1934, ~~Mr.~~as ~~Teare~~amended ~~worked~~(the ~~with~~“Exchange ~~numerous major sports clubs in North America after graduation~~Act”). ~~Prior~~Instead, tothe ~~founding~~entire ~~Gain~~Board ~~Cities~~acts ~~Limited~~as inthe ~~May~~audit ~~2015,~~committee ~~Mr.~~within ~~Teare~~the ~~was~~meaning ~~General~~of ~~Manager~~Section at3(a)(58)(B) ~~Newport~~of ~~Sports~~the ~~Management,~~Exchange ~~where~~Act heand ~~negotiated~~will ~~player~~continue ~~contracts~~to ~~and~~do ~~trade~~so ~~deals,~~until ~~handled~~such ~~media~~time ~~relations~~as ~~and~~a ~~promotional~~separate ~~events~~audit ~~for~~committee ~~his~~has ~~firm.~~been established.

~~Term~~Audit ofCommittee ~~Office~~Financial Expert

~~Each~~We ~~director~~currently ishave ~~elected~~not bydesignated ~~the~~anyone ~~Board~~as ~~and~~an ~~serves~~“audit ~~until~~committee ~~his~~financial ~~or her successor is elected and qualified~~expert,” ~~unless~~as hedefined orin ~~she~~Item ~~resigns or is removed earlier. Each of our officers is elected by the Board to a term of one~~ 407(1d)(5) ~~year~~of ~~and~~Regulation ~~serves~~S-K ~~until~~as ~~his~~we orhave ~~her~~not ~~successor~~yet iscreated ~~duly~~an ~~elected~~audit ~~and~~committee ~~qualified,~~of orthe ~~until he or she is earlier removed from office or resigns~~Board.

~~Family~~Code ~~Relationships~~of Ethics

~~There~~We ~~are~~adopted noa ~~family~~Code ~~relationships~~of ~~between~~Ethics or(the ~~among~~“Code”) ~~any~~that ofapplies ~~our~~to directors, ~~executive~~ officers and ~~incoming~~employees, ~~directors~~including orour chief executive ~~officers~~officer and chief financial officer. A written copy of the Code is available upon written request to the Company.

13Section ~~Table~~16(a) ofBeneficial ~~Contents~~Ownership Reporting Compliance

~~Involvement~~Not ~~in Certain Legal Proceedings~~applicable.

NoNominations ~~director,~~to ~~executive officer, significant employee or control person of~~ the ~~Company~~Board ~~has been involved in any legal proceeding listed in Item 401(f)~~ of ~~Regulation S-K in the past 10 years.~~ Directors

~~Committees~~Our directors take a critical role in guiding our strategic direction and oversee the management of the Company. Board candidates are considered based upon various criteria, such as their broad-based business and professional skills and experiences, a global business and social perspective, concern for the long-term interests of the stockholders, diversity, and personal integrity and judgment.

~~Our~~In ~~Board~~addition, ~~held~~directors nomust ~~formal~~have ~~meetings~~time inavailable ~~the~~to ~~prior~~devote ~~fiscal~~to ~~year. All proceedings of the~~ Board ~~were~~activities ~~conducted~~and byto ~~resolutions~~enhance ~~consented~~their toknowledge in ~~writing by~~ the ~~directors~~growing ~~and~~business. ~~filed~~Accordingly, ~~with~~we ~~the~~seek ~~minutes~~to ofattract ~~the~~and ~~proceedings~~retain ofhighly ~~the~~qualified directors. ~~Such~~who ~~resolutions~~have ~~consented~~sufficient totime ~~in writing by the directors entitled~~ to ~~vote~~attend ~~on that resolution at a meeting of the directors are, according~~ to ~~the~~their ~~Nevada~~substantial ~~Revised~~duties ~~Statutes~~ and ~~the~~responsibilities ~~bylaws~~to ~~of our Company, as valid and effective as if they had been passed at a meeting of~~ the ~~directors duly called and held~~Company. ~~We do not presently have a policy regarding director attendance at meetings.~~

WeIn docarrying ~~not~~out ~~currently~~its ~~have~~responsibilities, the Board will consider candidates suggested by stockholders. If a ~~standing~~stockholder ~~nominating~~wishes orto ~~compensation~~formally ~~committee~~place ofa ~~the~~candidate’s ~~Board~~name in nomination, however, he or ~~any~~she ~~committee~~must ~~performing~~do ~~similar~~so ~~functions~~in accordance with the provisions of the Company’s Bylaws. ~~Our~~Suggestions ~~Board~~for ~~performs~~candidates to be evaluated by the ~~functions~~proposed directors must be sent to the Board of ~~nominating~~Directors, ~~and~~at ~~compensation~~the ~~committees~~Company’s address listed on the cover of this Report.

~~Audit~~14 ~~Committee~~Table of Contents

~~Our~~Director Board has not established an audit committee within the meaning of Section 3(a)(58)(A) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Instead, the entire Board acts as the audit committee within the meaning of Section 3(a)(58)(B) of the Exchange Act and will continue to do so until such time as a separate audit committee has been established.Nominations

~~Audit~~As ~~Committee~~of ~~Financial~~November ~~Expert~~30, 2017, we did not make any material changes to the procedures by which our shareholders may recommend nominees to our Board.

WeBoard ~~currently~~Leadership ~~have~~Structure ~~not~~and ~~designated~~Role ~~anyone~~on asRisk ~~an “audit committee financial expert,” as defined in Item 407(d)(5) of Regulation S-K as we have not yet created an audit committee of the Board.~~Oversight

~~Code~~Mr. Oliver currently serves as our principal executive officer and sole director of ~~Ethics~~the Company. We have determined this leadership structure was duly appropriate for us because of our small size, limited operations and resources. The Board will continue to evaluate our leadership structure and modify as deemed appropriate based on size, resources and operations of the Company. It is anticipated that our Board will establish procedures and guidelines to determine an appropriate role for members of the Board in risk oversight function of the Company.

WeCompensation ~~adopted~~Committee aInterlocks ~~Code of Ethics (the “Code”) that applies to directors, officers~~ and ~~employees,~~Insider ~~including our chief executive officer and chief financial officer. A written copy of the Code is available upon written request to the Company.~~Participation

~~Section~~No ~~16(a)~~interlocking ~~Beneficial~~relationship ~~Ownership~~exists ~~Reporting~~between ~~Compliance~~our Board and the board or compensation committee of any other company, nor has any interlocking relationship existed in the past.

~~Not~~Employment ~~applicable.~~Arrangements

~~Nominations~~None of our officers, directors, or employees are party to employment agreements with the ~~Board~~Company. The Company has no pension, health, annuity, bonus, insurance profit sharing or similar benefit plans; however, the Company may adopt such plans in the future. There are no personal benefits available for directors, officers or employees of ~~Directors~~the Company.

~~Our~~ITEM ~~directors take a critical role in guiding our strategic direction and oversee the management of the Company~~11. ~~Board~~EXECUTIVE candidates are considered based upon various criteria, such as their broad-based business and professional skills and experiences, a global business and social perspective, concern for the long-term interests of the stockholders, diversity, and personal integrity and judgment.COMPENSATION

InGeneral addition, directors must have time available to devote to Board activities and to enhance their knowledge in the growing business. Accordingly, we seek to attract and retain highly qualified directors who have sufficient time to attend to their substantial duties and responsibilities to the Company.Philosophy

InOur ~~carrying out its responsibilities, the~~ Board ~~will~~is ~~consider~~solely ~~candidates~~responsible suggested by stockholders. If a stockholder wishes to formally place a candidate’s name in nomination, however, he or she must do so in accordance with the provisions of the Company’s Bylaws. Suggestions for ~~candidates~~establishing toand beadministering ~~evaluated~~our byexecutive ~~the~~and ~~proposed~~director ~~directors~~compensation ~~must be sent to the Board of Directors~~plans, atif ~~the Company’s address listed on the cover of this Report~~any.

14Executive ~~Table of Contents~~Compensation

~~Director~~The ~~Nominations~~following table sets forth the salaries and director fees we paid to our current and former executive officer(s) during the fiscal years ended November 30, 2017 and 2016, respectively:

As15 Table of ~~November 30, 2016, we did not make any material changes to the procedures by which our shareholders may recommend nominees to our Board.~~Contents

Board Leadership Structure and Role on Risk Oversight

SUMMARY COMPENSATION TABLE
Name and		Salary		Bonus		Stock Awards		Option Awards		Non- Equity Incentive Plan Compensation		Nonqualified Deferred Compensation Earnings		All Other Compensation		Total
principal position	Year	($)		($)		($)		($)		($)		($)		($)		($)
(a)	(b)	(c)		(d)		(e)		(f)		(g)		(h)		(i)		(j)

James Oliver	2017		-		-		-		-		-		-		-		-
President, Secretary and Director	2016		-		-		-		-		-		-		-		-

Benjamin Teare	2017		-		-		-		-		-		-		-		-
COO	2016		-		-		-		-		-		-		-		-

~~Mr.~~There ~~Oliver~~is ~~currently~~no ~~serves~~formal asemployment ~~our~~agreement ~~principal~~or ~~executive~~arrangement ~~officer~~with ~~and~~any ~~sole director~~ of ~~the~~our ~~Company.~~officers Weor ~~have~~directors ~~determined~~at this ~~leadership structure was duly appropriate for us because of our small size, limited operations and resources~~time. The Board will continue to evaluate our leadership structure and modify as deemed appropriate based on size, resources and operations of the Company. It is anticipated that our Board will establish procedures and guidelines to determine an appropriate role for members of the Board in risk oversight function of the Company.

~~Compensation~~Grants ~~Committee~~of ~~Interlocks~~Plan-Based ~~and~~Awards ~~Insider Participation~~Table

NoNone ~~interlocking~~of ~~relationship~~the ~~exists~~named ~~between~~executive ~~our~~officers ~~Board~~received ~~and~~any ~~the~~grants ~~board~~of stock, option awards or ~~compensation~~other ~~committee~~plan-based ofawards ~~any~~during ~~other~~the ~~company,~~fiscal ~~nor~~years ~~has~~ended ~~any~~November ~~interlocking~~30, ~~relationship~~2017 ~~existed~~and inNovember ~~the~~30, ~~past~~2016.

~~Employment~~Options ~~Arrangements~~Exercised and Stock Vested Table

None of ~~our officers, directors, or employees are party to employment agreements with~~ the ~~Company.~~named ~~The~~executive ~~Company~~officers ~~has~~exercised noany ~~pension,~~stock ~~health~~options, ~~annuity,~~nor ~~bonus,~~were ~~insurance~~there ~~profit~~any ~~sharing~~restricted orstock ~~similar~~units ~~benefit~~held ~~plans;~~by ~~however,~~our ~~the~~named ~~Company~~executive ~~may~~officers ~~adopt~~vested, ~~such~~during ~~plans in~~ the ~~future.~~fiscal ~~There~~years ~~are~~ended noNovember ~~personal~~30, ~~benefits~~2017 ~~available~~and ~~for~~November ~~directors~~30, ~~officers or employees of the Company~~2016.

~~ITEM~~Outstanding ~~11.~~Equity ~~EXECUTIVE~~Awards ~~COMPENSATION~~at Fiscal Year-end Table

~~General~~None ~~Philosophy~~of the named executive officers held any unexercised options and unvested stock awards previously awarded as of November 30, 2017.

~~Our~~Potential ~~Board~~Payments isupon ~~solely~~Termination ~~responsible~~or ~~for establishing and administering our executive and director compensation plans, if any.~~Change-in-Control

~~Executive~~SEC ~~Compensation~~regulations state that we must disclose information regarding agreements, plans or arrangements that provide for payments or benefits to our executive officers in connection with any termination of employment or change in control of the company. We currently have no employment agreements with any of our executive officers, nor any compensatory plans or arrangements resulting from the resignation, retirement or any other termination of any of our executive officers, from a change-in-control, or from a change in any executive officer’s responsibilities following a change-in-control. As a result, we have omitted this table.

~~The~~16 ~~following~~Table ~~table~~of ~~sets forth the salaries and director fees we paid to our current and former executive officer(s) during the fiscal years ended November 30, 2016 and 2015, respectively:~~Contents

15Compensation ~~Table~~ of ~~Contents~~Directors

SUMMARY COMPENSATION TABLE

Name and

Salary

Bonus

Stock Awards

Option Awards

Non-Equity Incentive Plan Compensation

Nonqualified Deferred Compensation Earnings

All Other Compensation

Total

principal position

Year

($)

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

1 Kyle Markward

2016

−

Former CEO, CFO and Director

2015

−

James Oliver

2016

−

President, Secretary and Director

2015

−

Benjamin Teare

2016

−

COO

2015

−

We have no standard arrangement to compensate directors for their services in their capacity as directors. Directors are not paid for meetings attended. However, we intend to review and consider future proposals regarding board compensation. All travel and lodging expenses associated with corporate matters are reimbursed by us, if and when incurred.

~~There~~The isfollowing notable ~~formal~~sets ~~employment~~forth ~~agreement~~compensation orpaid ~~arrangement~~to ~~with~~our ~~any~~non-executive of(and ~~our~~executive) ~~officers~~directors orfor ~~directors~~the atfiscal ~~this~~year ~~time.~~ended November 30, 2017.

1Name ~~Mr.~~Fees ~~Markward~~Earned ~~resigned~~or ~~from~~Paid ~~his~~in ~~positions~~Cash asStock anAwards ~~officer~~Option ~~and~~Awards ~~director~~Non-Equity ofIncentive ~~the~~Plan ~~Company~~Compensation ~~effective~~Nonqualified ~~October~~Deferred ~~13,~~Compensation ~~2016.~~Earnings All Other Compensation Total James Oliver $ - $ - $ - $ - $ - $ - $ - Benjamin Teare $ - $ - $ - $ - $ - $ - $ -

~~Grants~~Pension ~~of Plan-Based Awards~~ Table

None ~~of the named executive officers received any grants of stock, option awards or other plan-based awards during the fiscal years ended November 30, 2016 and November 30, 2015~~.

~~Options~~Retirement ~~Exercised and Stock Vested Table~~ Plans

~~None~~We ofdo ~~the~~not ~~named~~offer ~~executive~~any ~~officers~~annuity, ~~exercised~~pension, or retirement benefits to be paid to any ~~stock~~of ~~options~~our officers, ~~nor~~directors, ~~were~~or ~~there~~employees ~~any~~in ~~restricted~~the ~~stock~~event ~~units~~of ~~held~~retirement. byThere ~~our~~are also no compensatory plans or arrangements with respect to any individual named ~~executive~~above ~~officers~~which ~~vested,~~results ~~during~~or ~~the~~will ~~fiscal~~result ~~years~~from ~~ended~~the ~~November~~resignation, 30retirement, ~~2016~~or ~~and~~any ~~November~~other 30termination of employment with our company, ~~2015~~or from a change in the control of our Company.

~~Outstanding~~Compensation ~~Equity Awards at Fiscal Year-end Table~~ Committee

~~None~~We ofdo ~~the~~not ~~named~~have a separate compensation committee. Instead, our Board reviews and approves executive ~~officers~~compensation ~~held~~policies ~~any~~and ~~unexercised~~practices, ~~options~~reviews salaries and ~~unvested~~bonuses for other officers, administers our stock ~~awards~~option ~~previously~~plans ~~awarded~~and asother ofbenefit ~~November~~plans, 30if any, ~~2016~~and considers other matters that may be brought forth to it.

~~Potential~~Risk ~~Payments~~Management ~~upon Termination or Change-in-Control~~Considerations

~~SEC~~We ~~regulations~~believe ~~state~~ that weour ~~must~~compensation ~~disclose~~policies ~~information~~and ~~regarding~~practices ~~agreements, plans or arrangements that provide~~ for ~~payments or benefits to~~ our ~~executive officers in connection with any termination of employment or change in control of the company. We currently have no employment agreements with any of our executive officers~~employees, ~~nor~~including ~~any compensatory plans or arrangements resulting from the resignation, retirement or any other termination of any of~~ our executive officers, ~~from~~do anot ~~change-in-control,~~create orrisks ~~from~~that aare ~~change~~reasonably inlikely ~~any~~to ~~executive~~have ~~officer’s responsibilities following~~ a ~~change-in-control.~~material Asadverse aeffect ~~result,~~on weour ~~have omitted this table~~Company.

16ITEM ~~Table~~12. ofSECURITY ~~Contents~~OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

~~Compensation~~Long-Term ofIncentive ~~Directors~~Plans and Awards

We do not have noany ~~standard~~long-term ~~arrangement~~incentive plans that provide compensation intended to ~~compensate~~serve ~~directors~~as incentive for ~~their~~performance. ~~services~~No inindividual ~~their~~grants ~~capacity~~or asagreement ~~directors.~~s ~~Directors~~regarding ~~are~~future ~~not~~payouts ~~paid~~under ~~for~~non-stock ~~meetings~~price-based ~~attended.~~plans ~~However,~~have webeen ~~intend~~made to ~~review~~any ~~and~~executive ~~consider~~officer or any director or any employee or consultant since our inception; accordingly, no future ~~proposals~~payouts ~~regarding~~under ~~board~~non-stock ~~compensation.~~price-based ~~All~~plans ~~travel~~or ~~and~~agreement ~~lodging~~s ~~expenses~~have ~~associated~~been ~~with~~granted ~~corporate~~or ~~matters~~entered ~~are~~into ~~reimbursed~~or exercised by ~~us,~~our ifofficer ~~and~~or ~~when~~director ~~incurred~~or employees or consultants since we were founded.

~~The~~17 ~~following~~Table ~~table~~of ~~sets forth compensation paid to our non-executive (and executive) directors for the fiscal year ended November 30, 2016.~~Contents

~~Name~~SECURITY ~~Fees~~OWNERSHIP ~~Earned~~OF orCERTAIN ~~Paid~~BENEFICIAL inOWNERS ~~Cash~~AND Stock Awards Option Awards Non-Equity Incentive Plan Compensation Nonqualified Deferred Compensation Earnings All Other Compensation Total Kyle Markward $ - $ - $ - $ - $ - $ - $ - James Oliver $ - $ - $ - $ - $ - $ - $ - Benjamin Teare $ - $ - $ - $ - $ - $ - $ -MANAGEMENT

~~Pension~~The ~~Table~~following table sets forth certain information concerning the number of shares of our Common Stock owned beneficially as of February 20, 2018, by: (i) our director; (ii) our named executive officer; and (iii) each person or group known by us to beneficially own more than 5% of our outstanding shares of common stock. Unless otherwise indicated, the shareholders listed below possess sole voting and investment power with respect to the shares they own.

None.

Name and Address of Beneficial Owner	Amount and Nature of Beneficial Shares Owned ⁽¹⁾		Percent of Outstanding Ownership ⁽²⁾
Directors and Executive Officers
James Oliver c/o Gain Cities Limited⁽³⁾		40,000		50.00	%

Ryan Dahlstrom 134 Delezenne Road, Elma, WA 98541		6,600		8.25	%

Taylor Dahlstrom 134 Delezenne Road, Elma, WA 98541		6,400		8.00	%

Marissa MacDonald 1804 South Bank Road, Oakville, WA 98568		6,645		8.31	%

John Reed 2689 Morningstar Road, Clearwater, FL 33759		6,700		8.38	%

Timothy Remple 1393 Mesa East, Salem, OR 97302		6,850		8.56	%

Zac Vandiver 1804 South Bank Road, Oakville, WA 98568		6,800		8.50	%

~~Retirement Plans~~Notes:

We do not offer any annuity, pension, or retirement benefits to be paid to any of our officers, directors, or employees in the event of retirement. There are also no compensatory plans or arrangements with respect to any individual named above which results or will result from the resignation, retirement, or any other termination of employment with our company, or from a change in the control of our Company.____________

Compensation Committee

⁽¹⁾	Based on 80,003 (8,000,000 pre-reverse stock split (3 shares per fractional share round-up)) shares of common stock issued and outstanding as of February 20, 2018. Beneficial ownership is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities.
⁽²⁾	No officers, directors, or 5% shareholders, have the right to acquire any additional common shares of the Company within sixty (60) days of this report.
⁽³⁾	The Company may be reached through Mr. Oliver our CEO and President at joliver.gaincity@gmail.com, with a mailing address of 8120 Freedom Lane NE, Suite 201, Lacey, Washington 98502.

WeSecurities doAuthorized ~~not have a separate compensation committee. Instead, our Board reviews and approves executive compensation policies and practices, reviews salaries and bonuses~~ for ~~other~~Issuance ~~officers,~~under ~~administers~~Equity ~~our~~Compensation ~~stock option plans and other benefit plans, if any, and considers other matters that may be brought forth to it.~~Plans

~~Risk Management Considerations~~None.

WeNon-Cumulative believe that our compensation policies and practices for our employees, including our executive officers, do not create risks that are reasonably likely to have a material adverse effect on our Company.Voting

~~ITEM~~The 12holders of our shares of common stock do not have cumulative voting rights, which means that the holders of more than 50% of such outstanding shares, voting for the election of Directors, can elect all of the Directors to be elected, if they so choose. ~~SECURITY~~In ~~OWNERSHIP~~such OFevent, ~~CERTAIN~~the ~~BENEFICIAL~~holders ~~OWNERS~~of ~~AND~~the ~~MANAGEMENT~~remaining ~~AND~~shares ~~RELATED~~will ~~STOCKHOLDER~~not ~~MATTERS~~be able to elect any of our Directors.

~~Long-Term~~Transfer ~~Incentive Plans and Awards~~Agent

WeThe doTransfer ~~not~~Agent ~~have any long-term incentive plans that provide compensation intended to serve as incentive~~ for ~~performance.~~our Nocommon ~~individual grants or agreement s regarding future payouts under non-~~stock ~~price-based~~is ~~plans~~Action ~~have~~Stock ~~been~~Transfer ~~made~~Corporation, to2469 ~~any~~E. ~~executive~~Fort ~~officer~~Union orBlvd, ~~any~~Suite ~~director~~214, orSalt ~~any~~Lake ~~employee or consultant since our inception; accordingly~~City, noUtah ~~future~~84121. ~~payouts~~Its ~~under~~telephone ~~non-stock~~number ~~price-based~~is ~~plans~~(801) ~~or agreement s have been granted or entered into or exercised by our officer or director or employees or consultants since we were founded~~274-1088.

1718 Table of Contents

~~SECURITY~~ITEM ~~OWNERSHIP~~13. OF CERTAIN ~~BENEFICIAL~~RELATIONSHIPS ~~OWNERS~~AND RELATED TRANSACTIONS, AND ~~MANAGEMENT~~DIRECTOR INDEPENDENCE.

~~The~~For ~~following~~the ~~table~~twelve ~~sets~~months ~~forth~~ending ~~certain~~November ~~information~~30, ~~concerning~~2016 the ~~number~~Company ofreceived ~~shares~~$4,500 ofin ~~our~~loan ~~Common~~proceeds ~~Stock~~from ~~owned~~Kyle ~~beneficially~~Markward, asour ~~of April 17~~founder, ~~2017,~~a ~~by:~~former ~~(i)~~officer ~~our~~and director; ~~(ii)~~of ~~our~~the ~~named~~Company. ~~executive~~The ~~officer;~~related ~~and~~party ~~(iii)~~loan ~~each~~was ~~person~~entered orinto ~~group~~in ~~known~~order ~~by us~~ to ~~beneficially~~pay ~~own~~for ~~more~~certain ~~than~~working 5%capital ofexpenses. ~~our~~This ~~outstanding~~loan ~~shares~~was ofunsecured ~~common~~and ~~stock.~~carried ~~Unless~~no ~~otherwise~~interest ~~indicated,~~rate ~~the~~or ~~shareholders~~a ~~listed~~repayment ~~below~~term. ~~possess~~The ~~sole~~loan ~~voting~~was ~~and~~forgiven ~~investment~~in ~~power~~connection with ~~respect~~the tochange ~~the~~in ~~shares~~control ~~they~~that ~~own~~occurred on or about October 13, 2016.

Name and Address of Beneficial Owner	Amount and Nature of Beneficial Shares Owned(1) (post 1 for 100 reverse stock split)		Percent of Outstanding Ownership(2)
Directors and Executive Officers
James Oliver c/o Gain Cities Limited		40,000		50	%
Ryan Dahlstrom 134 Delezenne Road, Elma, WA 98541		6,600		8.25	%
Taylor Dahlstrom 134 Delezenne Road, Elma, WA 98541		6,400		8.00	%
Marissa MacDonald 1804 South Bank Road, Oakville, WA 98568		6,645		8.31	%
John Reed 2689 Morningstar Road, Clearwater, FL 33759		6,700		8.38	%
Timothy Remple 1393 Mesa East, Salem, OR 97302		6,850		8.56	%
Zac Vandiver 1804 South Bank Road, Oakville, WA 98568		6,800		8.50	%

The Company with its change in control transaction our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale and the resulting forgiveness of that debt; the Company recognized an increase in additional paid in capital of $4,500. This transaction occurred on or about October 13, 2016. Mr. Markward in connection with the sale of his shares, forgave all amounts that were owed to him or that he had paid on behalf of the Company. The holder of the related-party debt (Mr. Markward) in effect changed the nature of his investment in the Company from debt to equity, so no gain is recognized in net income, and a corresponding increase to additional paid in capital is made in accordance with FASB ASC Section 470-50-40, Debt Modifications and Extinguishments.

~~Notes:~~Other than the foregoing, none of the directors or executive officers of the Company, nor any person who owned of record or was known to own beneficially more than 5% of the Company’s outstanding shares of its Common Stock, nor any associate or affiliate of such persons or companies, has any material interest, direct or indirect, in any transaction that has occurred during the past fiscal year, or in any proposed transaction, which has materially affected or will affect the Company.

~~(1) Based on 8~~Review,~~000,000~~ ~~(80,000~~Approval ~~post~~or ~~reverse~~Ratification ~~stock split) shares~~ of ~~common~~Transactions ~~stock issued and outstanding as of April 30, 2017. Beneficial ownership is determined in accordance~~ with ~~the~~Related rules of the SEC and generally includes voting or investment power with respect to securities. (2) No officers, directors, or 5% shareholders, have the right to acquire any additional common shares of the Company within sixty (60) days of this report. Persons

~~Securities~~Although ~~Authorized~~we adopted a Code of Ethics, we still rely on our Board to review related party transactions on an ongoing basis to prevent conflicts of interest. Our Board reviews a transaction in light of the affiliations of the director, officer or employee and the affiliations of such person’s immediate family. Transactions are presented to our Board for ~~Issuance~~approval ~~under~~before ~~Equity~~they ~~Compensation~~are ~~Plans~~entered into or, if this is not possible, for ratification after the transaction has occurred. If our Board finds that a conflict of interest exists, then it will determine the appropriate remedial action, if any. Our Board approves or ratifies a transaction if it determines that the transaction is consistent with the best interests of the Company.

~~None.~~Director Independence

~~Non-Cumulative~~For ~~Voting~~purposes of determining director independence, we have applied the definitions set out in NASDAQ Rule 5605(a)(2). The OTCBB and the OTCQB do not have any director independence requirements. The NASDAQ definition of “Independent Officer” means a person other than an Executive Officer or employee of the Company or any other individual having a relationship which, in the opinion of the Company’s Board, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director.

~~The~~According ~~holders~~to ofthe ~~our~~NASDAQ ~~shares~~definition, ofMr. ~~common~~James ~~stock~~Oliver dois not ~~have~~an ~~cumulative~~independent ~~voting~~director ~~rights,~~because ~~which~~he ~~means~~holds ~~that~~ the ~~holders~~title of ~~more~~officer ~~than~~in ~~50% of such outstanding shares, voting for~~ the ~~election of Directors, can elect all of the Directors to be elected, if they so choose~~Company. ~~In such event, the holders of the remaining shares will not be able to elect any of our Directors.~~

~~Transfer~~19 ~~Agent~~Table of Contents

~~The~~ITEM ~~Transfer Agent for our common stock is Action Stock Transfer Corporation, 2469 E~~14. ~~Fort~~PRINCIPAL ~~Union~~ACCOUNTANT ~~Blvd,~~FEES ~~Suite~~AND ~~214, Salt Lake City, Utah 84121. Its telephone number is (801) 274-1088.~~SERVICES

18The ~~Table~~following table presents the fees for professional audit services rendered by PLS CPA, a professional corporation (“PLS CPA’s”) for the audit of ~~Contents~~the Company’s annual financial statements for the fiscal year ended November 30, 2017 and 2016 and fees billed for other services rendered by PLS CPA’s during those periods. All services reflected in the following fee table for 2017 and 2016 were pre-approved, respectively, in accordance with the policy of the Board.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

	November 30, 2017		November 30, 2016
Audit fees ⁽¹⁾	$	11,500	$	10,000
Audit-related fees		-		-
Tax fees		-		-
All other fees		-		-
Total Fees	$	11,500	$	10,000

For the twelve months ending November 30, 2016 the Company received $4,500 in loan proceeds from Kyle Markward, our founder, a former officer and director of the Company. The related party loan was entered into in order to pay for certain working capital expenses. This loan was unsecured and carried no interest rate or a repayment term. The loan was forgiven in connection with the change in control that occurred on or about October 13, 2016.Notes:

~~Other~~(1) ~~than~~Audit ~~the~~fees ~~foregoing,~~consist ~~none~~ of ~~the~~audit ~~directors~~and orreview ~~executive officers of the Company~~services, ~~nor~~consent ~~any~~and ~~person~~review ~~who owned~~ of ~~record~~documents orfiled ~~was~~with ~~known to own beneficially more than 5% of~~ the ~~Company’s~~SEC. ~~outstanding~~For ~~shares of its Common Stock, nor any associate or affiliate of such persons or companies, has any material interest, direct or indirect, in any transaction that has occurred during the past~~ fiscal year, orended inNovember ~~any proposed transaction~~30, ~~which~~2017 ~~has~~and ~~materially affected or will affect the Company~~2016.

~~Review~~In its capacity, ~~Approval~~the orBoard ~~Ratification~~pre-approves all audit (including audit-related) and permitted non-audit services to be performed by the independent auditors. The Board will annually approve the scope and fee estimates for the year-end audit to be performed by the Company’s independent auditors for the fiscal year. With respect to other permitted services, the Board pre-approves specific engagements, projects and categories of ~~Transactions~~services ~~with~~on ~~Related~~a ~~Persons~~fiscal year basis, subject to individual project and annual maximums. To date, the Company has not engaged its auditors to perform any non-audit related services.

~~Although~~20 weTable ~~adopted a Code~~ of Ethics, we still rely on our Board to review related party transactions on an ongoing basis to prevent conflicts of interest. Our Board reviews a transaction in light of the affiliations of the director, officer or employee and the affiliations of such person’s immediate family. Transactions are presented to our Board for approval before they are entered into or, if this is not possible, for ratification after the transaction has occurred. If our Board finds that a conflict of interest exists, then it will determine the appropriate remedial action, if any. Our Board approves or ratifies a transaction if it determines that the transaction is consistent with the best interests of the Company.Contents

~~Director~~PART ~~Independence~~IV

~~For~~ITEM ~~purposes of determining director independence, we have applied the definitions set out in NASDAQ Rule 5605(a)(2)~~15. ~~The~~EXHIBITS ~~OTCBB~~AND ~~and~~FINANCIAL ~~the~~STATEMENT OTCQB do not have any director independence requirements. The NASDAQ definition of “Independent Officer” means a person other than an Executive Officer or employee of the Company or any other individual having a relationship which, in the opinion of the Company's Board, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director. SCHEDULES

~~According~~The tofollowing ~~the~~documents ~~NASDAQ definition, neither Mr. Kyle Markward nor Mr. James Oliver~~ are anfiled ~~independent~~as ~~director~~part ~~because they held the title~~ of ~~officer~~this inAnnual ~~the~~Report ~~Company~~on atForm ~~the time they were a director.~~10-K

19(a) ~~Table~~Financial ~~of Contents~~Statements

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

		Page
Report of Independent Registered Public Accounting Firm		F-1
Financial Statements for the year ended November 30, 2017 and 2016
Balance Sheets		F-2
Statements of Operations		F-3
Statement of Stockholders’ Equity (Deficit)		F-4
Statements of Cash Flows		F-5
Notes to the Financial Statements		F-6

~~The following table presents the fees for professional audit services rendered by PLS CPA, a professional corporation~~ (~~“PLS CPA’s”~~b) for the audit of the Company’s annual financial statements for the fiscal year ended November 30, 2016 and 2015 and fees billed for other services rendered by PLS CPA’s during those periods. All services reflected in the following fee table for 2016 and 2015 were pre-approved, respectively, in accordance with the policy of the Board.Exhibits

	November 30, 2016		November 30, 2015
3.1*	Articles of Incorporation
Audit fees (1)	$	10,000	$	10,000
3.2*	Bylaws of Remove-By-You, Inc.
Audit-related fees		-		-
10.2*	Conflict of Interest Agreement
Tax fees		-		-
23.1#	Consent of PLS CPA, a Professional Corporation
All other fees		-		-
31.1#	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
Total Fees	$	10,000	$	10,000
31.2#	Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1#	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS	XBRL Instance Document**
101.SCH	XBRL Taxonomy Extension Schema**
101.CAL	XBRL Taxonomy Extension Calculation Linkbase**
101.DEF	XBRL Taxonomy Extension Definition Linkbase**
101.LAB	XBRL Taxonomy Extension Labels Linkbase**
101.PRE	XBRL Taxonomy Extension Presentation Linkbase**

~~Notes:~~__________

~~(1) Audit~~* ~~fees~~Filed ~~consist~~with ofinitial ~~audit~~filing ~~and review services, consent and review~~ of ~~documents filed with~~ the ~~SEC.~~Company’s ~~For~~registration ~~fiscal~~statement ~~year~~on ~~ended~~Form ~~November 30~~S-1, ~~2016~~January ~~and~~20, 2015.

In# ~~its~~Filed ~~capacity, the Board pre-approves all audit (including audit-related) and permitted non-audit services to be performed by the independent auditors~~herewith. The Board will annually approve the scope and fee estimates for the year-end audit to be performed by the Company’s independent auditors for the fiscal year. With respect to other permitted services, the Board pre-approves specific engagements, projects and categories of services on a fiscal year basis, subject to individual project and annual maximums. To date, the Company has not engaged its auditors to perform any non-audit related services.

20** ~~Table~~The XBRL related information in Exhibit 101 shall not be deemed “filed” for purposes of ~~Contents~~Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

~~PART~~21 IVTable of Contents

~~ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES~~SIGNATURES

~~The~~Pursuant ~~following~~to ~~documents~~the ~~are~~requirements ~~filed~~of asthe ~~part~~Securities Exchange Act of 1934, the registrant has duly caused this ~~Annual~~report ~~Report~~to be signed on ~~Form~~its ~~10-K~~behalf by the undersigned, thereunto duly authorized.

(a) Financial Statements

		GAIN CITIES LIMITED
		(Registrant)

Date: February 20, 2018	By:	/s/ James Oliver
		James Oliver
		Chairman, President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

		Page
Report of Independent Registered Public Accounting Firm		F-1
Financial Statements for the year ended November 30, 2015 and for the periods November 25, 2014 (inception) through November 30, 2015 and 2014
Balance Sheets		F-2
Statements of Operations		F-3
Statement of Stockholders’ Equity (Deficit)		F-4
Statements of Cash Flows		F-5
Notes to the Financial Statements		F-6

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

(b) Exhibits

Signatures	Title(s)	Date

/s/ James Oliver	Director (Principal Executive Officer, Principal Financial	February 20, 2018
James Oliver	Officer and Principal Accounting Officer)

3.1*		Articles of Incorporation
3.2*		Bylaws of Remove-By-You, Inc.
10.2*		Conflict of Interest Agreement
23.1#		Consent of PLS CPA, a Professional Corporation
31.1#		Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2#		Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1#		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS		XBRL Instance Document**
101.SCH		XBRL Taxonomy Extension Schema**
101.CAL		XBRL Taxonomy Extension Calculation Linkbase**
101.DEF		XBRL Taxonomy Extension Definition Linkbase**
101.LAB		XBRL Taxonomy Extension Labels Linkbase**
101.PRE		XBRL Taxonomy Extension Presentation Linkbase**

__________

* Filed with initial filing of the Company’s registration statement on Form S-1, January 20, 2015.

# Filed herewith.

** The XBRL related information in Exhibit 101 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

21 Table of Contents

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		GAIN CITIES LIMITED
		(Registrant)
Date: May 5, 2017	By:	/s/ James Oliver
		James Oliver
		Chairman, President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director
		(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

Signatures	Title(s)	Date
/s/ James Oliver	Director (Principal Executive Officer, Principal Financial	May 5, 2017
James Oliver	Officer and Principal Accounting Officer)

Filing Compare · GAIN CITIES LTD