----

| Securities registered pursuant to Section 12(b) of the Act: | Securities registered pursuant to section 12(g) of the Act: |
|-------------------------------------------------------------|-------------------------------------------------------------|
| None                                                        | Common Stock                                                |
| Large Accelerated Filer                                           | [   ] |   | Accelerated Filer         | [   ] |
|-------------------------------------------------------------------|-----------------|--------|---------------------------|-----------------|
| Non-accelerated Filer (Do not check if smaller reporting company) | [   ] |   | Smaller Reporting Company | [X]             |

----

----

Table of Contents

|          |                                                                                                                    | Page   |
|---------------|-------------------------------------------------------------------------------------------------------------------------|--------|
|          |                                                                                                                    |   |
|          | PART I                                                                                                                  |   |
|          |                                                                                                                    |   |
| Item 1.       | Business.                                                                                                               | 3      |
| Item 1A.      | Risk Factors.                                                                                                           | 8      |
| Item 1B.      | Unresolved Staff Comments.                                                                                              | 8      |
| Item 2.       | Properties.                                                                                                             | 8      |
| Item 3.       | Legal Proceedings.                                                                                                      | 8      |
| Item 4.       | Mine Safety Disclosures.                                                                                                | 8      |
|          |                                                                                                                    |   |
|          | PART II                                                                                                                 |   |
|          |                                                                                                                    |   |
| Item 5.       | Market Price for the Registrant's Common Equity, Related Stockholders Matters andIssuer Purchases of Equity Securities. | 8      |
| Item 6.       | Selected Financial Data.                                                                                                | 9      |
| Item 7.       | Management's Discussion and Analysis of Financial Condition and Results of Operation.                                   | 9      |
| Item 7A.      | Quantitative and Qualitative Disclosures About Market Risk.                                                             | 13     |
| Item 8.       | Financial Statements and Supplementary Data.                                                                            | 14     |
| Item 9.       | Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.                                   | 28     |
| Item 9A.      | Disclosure Controls and Procedures.                                                                                     | 28     |
| Item 9B.      | Other Information.                                                                                                      | 29     |
|          |                                                                                                                    |   |
|          |                                                                                                                    |   |
|          | PART III                                                                                                                |   |
|          |                                                                                                                    |   |
| Item 10.      | Directors, Executive Officers and Corporate Governance.                                                                 | 29     |
| Item 11.      | Executive Compensation.                                                                                                 | 33     |
| Item 12.      | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.                         | 34     |
| Item 13.      | Certain Relationships and Related Transactions, and Director Independence.                                              | 35     |
| Item 14.      | Principal Accounting Fees and Services.                                                                                 | 35     |
|          |                                                                                                                    |   |
|          |                                                                                                                    |   |
|          | PART IV                                                                                                                 |   |
|          |                                                                                                                    |   |
| Item 15.      | Exhibits and Financial Statement Schedules.                                                                             | 36     |
|          |                                                                                                                    |   |
| Signatures    |                                                                                                                    | 38     |
|          |                                                                                                                    |   |
| Exhibit Index |                                                                                                                    | 39     |

----

Table of Contents

| ITEM 1. | BUSINESS. |
|---------|-----------|

----

Table of Contents

----

Table of Contents

| · | The global marketplace is the general marketplace |
|--------|---------------------------------------------------|

| · | The ability to recognize and capitalize on trends before others see them for competitive advantage. |
|--------|-----------------------------------------------------------------------------------------------------|

| · | Augmented and Virtual Reality is ushering in a new era of mass media consumption and changing the way we will communicate in the future. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| 1. | Existing Content – Software for re-purposing to VR format; |
|----|------------------------------------------------------------------|

| 2. | Format – Software and hardware for encoding and indexing existing content to VR format; |
|----|-----------------------------------------------------------------------------------------------|

| 3. | Input Device & Abstraction – Cross-Platform Software to play VR Content with Mobile and PC; and, |
|----|------------------------------------------------------------------------------------------------------------|

| 4. | Original Content – once users experience content with platform, it becomes difficult to watch same content any other way. |
|----|---------------------------------------------------------------------------------------------------------------------------------|

----

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----

Table of Contents

| ITEM 1A. | RISK FACTORS. |
|----------|---------------|

| ITEM 1B. | UNRESOLVED STAFF COMMENTS. |
|----------|----------------------------|

| ITEM 2. | PROPERTIES. |
|---------|-------------|

| ITEM 3. | LEGAL PROCEEDINGS. |
|---------|--------------------|

| ITEM 4. | MINE SAFETY DISCLOSURES. |
|---------|--------------------------|

| ITEM 5. | MARKET PRICE FOR THE REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES. |
|---------|-------------------------------------------------------------------------------------------------------------------------|

| Fiscal Year – 2015 | High Bid                           | Low Bid |
|--------------------------|------------------------------------|---------|
|                     | Fourth Quarter: 3/1/15 to 5/31/15  | 0.13    | 0.046 |
|                     | Third Quarter: 12/1/14 to 2/28/15  | 0.22    | 0.03 |
|                     | Second Quarter: 9/1/14 to 11/30/14 | 0.25    | 0.15 |
|                     | First Quarter: 6/1/14 to 8/30/14   | 0.25    | 0.02 |
|                     |                               |    |   |
| Fiscal Year – 2014 | High Bid                           | Low Bid |
|                     | Fourth Quarter: 3/1/14 to 5/31/14  | 0.11    | 0.006 |
|                     | Third Quarter: 12/1/13 to 2/28/14  | 0.006   | 0.0014 |
|                     | Second Quarter: 9/1/13 to 11/30/13 | 0.016   | 0.002 |
|                     | First Quarter: 6/1/13 to 8/30/13   | 0.03    | 0.015 |

----

Table of Contents

| ITEM 6. | SELECTED FINANCIAL DATA. |
|---------|--------------------------|

| ITEM 7. | MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. |
|---------|----------------------------------------------------------------------------------------|

----

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----

Table of Contents

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Table of Contents

| ITEM 7A. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. |
|----------|-------------------------------------------------------------|

----

Table of Contents

| ITEM 8. | FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. |
|---------|----------------------------------------------|

|                                                    | Index  |
|---------------------------------------------------------|--------|
|                                                    |   |
| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | 15     |
| Balance Sheet                                           | 16     |
| Statement of Stockholders' Equity (Deficiency)          | 17     |
| Statements of Operations                                | 18     |
| Statements of Cash Flows                                | 19     |
| Notes to Financial Statements                           | 20     |

----

Index to Financials

|  Paritz & Company, P.A. |  15 Warren Street, Suite 25Hackensack, New Jersey 07601(201)342-7753Fax: (201) 342-7598  |
|----------------------------------|----------------------------------------------------------------------------------------------------|
| /s/ Paritz & Company, P.A |
|-------------------------------|
|                          |   |
| Hackensack, NJ                |
|                          |   |
| September 15, 2015            |   |
|                          |   |

----

Index to Financials

|                                                                                                                         |   | 2015   |       |   | 2014   |   |
|------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|
|                                                                                                                         |   |        |       |   |        |   |
| ASSETS                                                                                                                       |   |        |       |   |        |   |
|                                                                                                                         |   |        |       |   |        |   |
| CURRENT ASSETS                                                                                                               |   |        |       |   |        |   |
| Cash                                                                                                                         |   | $      | 42,775     |   |   | $      | 7,047 |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| Prepaid expenses                                                                                                             |   |   | 489,534    |   |   |   | - |   |
| TOTAL CURRENT ASSETS                                                                                                         |   | $      | 532,309    |   |   | $      | 7,047 |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| OTHER ASSETS                                                                                                                 |   |   |       |   |   |   |   |   |
| Intangible asset (note 4)                                                                                                    |   |   | 140,000    |   |   |   | - |   |
| In Process Research and development (note 4)                                                                                 |   |   | 4,260,000  |   |   |   | - |   |
|                                                                                                                         |   |   | 4,400,000  |   |   |   | - |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| TOTAL CURRENT ASSETS AND TOTAL ASSETS                                                                                        |   | $      | 4,932,309  |   |   | $      | 7,047 |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)                                                                            |   |   |       |   |   |   |   |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| CURRENT LIABILITIES:                                                                                                         |   |   |       |   |   |   |   |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| Customer deposit                                                                                                             |   |   | 50,000     |   |   |   | - |   |
| Notes payable-stockholders (note 8)                                                                                          |   |   | 99,953     |   |   |   | 1,024,372 |   |
| Notes payable (note 6)                                                                                                       |   |   | 250,000    |   |   |   | - |   |
| Current portion of Convertible Notes payable, net of debt discount (note 7)                                   |        |        | 115,463    |        |        |        | - |  |
| Derivative liabilities                                                                                                       |   |   | 1,168,015  |   |   |   | - |   |
| Accrued expenses- Related party (note 11)                                                                                    |   |   | 158,656    |   |   |   | 162,698 |   |
| Accrued expenses and other current liabilities (note 5)                                                                      |   |   | 311,431    |   |   |   | 320,431 |   |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| TOTAL CURRENT LIABILITIES                                                                                                    |   | $      | 2,153,518  |   |   | $      | 1,507,501 |   |
|                                                                                                                         |        |        |            |        |        |        |  |  |
| Convertible Notes payable, net of discount (note 7)                                                                     |        |        | 36,181     |        |        |        | - |  |
|                                                                                                                         |        |        |            |        |        |        |  |  |
| TOTAL CURRENT LIABILITIES                                                                                               |        |        | 2,189,699  |        |        |        | 1,507,501 |  |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| STOCKHOLDERS' EQUITY (DEFICIENCY)                                                                                            |   |   |       |   |   |   |   |   |
| Common stock500,000,000 shares authorized, par value $0.00001, 156,746,210and 66,146,442 respectively issued and outstanding |   | $      | 1,569      |   |   | $      | 661 |   |
| Additional paid in capital                                                                                                   |   |   | 9,297,952  |   |   |   | 1,039,147 |   |
| Accumulated Deficit                                                                                                          |   |   | (6,556,911 | )      |   |   | (2,540,262 | ) |
|                                                                                                                         |   |   |       |   |   |   |   |   |
| TOTAL STOCKHOLDERS' EQUITY (DEFICIENCY)                                                                                      |   | $      | 2,742,610  |   |   | $      | (1,500,454 | ) |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)                                                                      |   | $      | 4,932,309  |   |   | $      | 7,047 |   |

----

Index to Financials

| Stockholders Equity (Deficiency)                 |   | Shares |        |   | Common stock |   |   | AdditionalPaid inCapital |   |   | AccumulatedDeficit |   |   | Total  |       |
|--------------------------------------------------|--------|--------|-------------|--------|--------------|--------|--------|--------------------------|--------|--------|--------------------|--------|--------|--------|------------|
|                                             |   |        |        |   |              |   |   |                          |   |   |                    |   |   |        |       |
| May 31, 2013                                     |   |   | 64,700,659  |   |         | $      | 647    |                     |   | $      | 1,027,161          |   |   | $      | (2,175,723 | ) |   | $ | (1,147,915 | ) |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| Debt conversion into common shares               |   |   | 1,445,783   |   |         |   | 14     |                     |   |   | 11,986             |   |   |   |       |   |   |   | 12,000 |   |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| Net Loss                                         |   |   | 0           |   |         |   | 0      |                     |   |   | 0                  |   |   |   | (364,539   | ) |   |   | (364,539 | ) |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| May 31, 2014                                     |   |   | 66,146,442  |   |         | $      | 661    |                     |   | $      | 1,039,147          |   |   | $      | (2,540,262 | ) |   | $ | (1,500,454 | ) |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| Shares issued for services                       |   |   | 20,838,235  |   |         |   | 210    |                     |   |   | 2,152,172          |   |   |   |       |   |   |   | 2,152,382 |   |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| Shares issued for IP Asset Purchase              |   |   | 55,000,000  |   |         |   | 550    |                     |   |   | 4,399,450          |   |   |   |       |   |   |   | 4,400,000 |   |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| Related Party Debt conversion into common shares |   |   | 14,761,533  |   |         |   | 148    |                     |   |   | 1,707,183          |   |   |   |       |   |   |   | 1,707,331 |   |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| Net Loss                                         |   |   |        |   |         |   |   |                     |   |   |               |   |   |   | (4,016,649 | ) |   |   | (4,016,649 | ) |
|                                             |   |   |        |   |         |   |   |                     |   |   |               |   |   |   |       |   |   |   |   |   |
| May 31, 2015                                     |   |   | 156,746,210 |   |         | $      | 1,569  |                     |   | $      | 9,297,952          |   |   | $      | (6,556,911 | ) |   | $ | 2,742,610 |   |

----

Index to Financials

|                                                               |   | 2015   |        |    | 2014   |   |
|--------------------------------------------------------------------|--------|--------|-------------|---------|--------|--------|
|                                                               |   |        |        |    |        |   |
| Revenue                                                            |   |   | -           |    |   |   | - |   |
|                                                               |   |   |        |    |   |   |   |   |
| Operating Expenses :                                               |   |   |        |    |   |   |   |   |
| General and administrative                                         |   |   | 2,670,422   |    |   |   | 4,990 |   |
| Research and development                                           |   |   | 606,312     |    |   |   | - |   |
| Total Operating Expenses                                           |   |   | 3,276,734   |    |   |   | 4,990 |   |
|                                                               |   |   |        |    |   |   |   |   |
| Loss from operations                                               |   |   | (3,276,734  | )       |   |   | (4,990 | ) |
|                                                               |        |        |             |         |        |        |  |  |
| Other Income/(Expenses)                                       |        |        |             |         |        |        |  |  |
| Extinguishment of debt                                        |   |   | (201,849    | )  |   |   | - |   |
| Changes in fair value of derivative liabilities                    |   |   | (464,071    | )  |   |   | 141,706 |   |
| Gain on Settlement of Debt                                         |   |   | 393,232     |    |   |   | - |   |
| Interest related party                                             |   |   | (6,901      | )  |   |   | (88,373 | )  |
| Interest                                                           |   |   | (415,653    | )  |   |   | (111,800 | )  |
| Total other Income/(Expenses)                                 |        |        | (695,242    | )       |        |        | (58,467 | ) |
|                                                               |   |   |        |    |   |   |   |   |
| Loss from continuing operations before provisions for income taxes |   |   | (3,971,976  | )       |   |   | (63,457 | ) |
| Provision for taxes                                                |   |   | -           |    |   |   | - |   |
|                                                               |   |   |        |    |   |   |   |   |
| Loss from continuing operations                                    |   |   | (3,971,976  | )       |   |   | (63,457 | ) |
| Net Loss from discontinued operations, net of taxes                |   |   | (44,673     | )       |   |   | (301,082 | ) |
| Net Loss                                                           |   |   | (4,016,649  | )       |   |   | (364,539 | ) |
|                                                               |   |   |        |    |   |   |   |   |
|                                                               |   |   |        |    |   |   |   |   |
| Loss per common share - continuing operations                      |   |   | (0.03       | )       |   |   | (0.01 | ) |
| Loss per common share - discontinued operations                    |   |   | (0.00       | )       |   |   | (0.00 | ) |
| Loss per common share                                              |   | $      | (0.03       | )       |   | $      | (0.01 | ) |
| Average weighted number of shares                                  |   |   | 144,720,170 |    |   |   | 65,961,703 |   |

----

Index to Financials

|                                                                                    |   | 2015   |       |   | 2014   |   |
|-----------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|
|                                                                                    |   |        |       |   |        |   |
| Cash Flow from Operating activities:                                                    |   |        |       |   |        |   |
| Net loss                                                                                |   | $      | (4,016,649 | )      |   | $      | (364,539 | ) |
|                                                                                    |   |   |       |   |   |   |   |   |
| Adjustment to reconcile net loss to net cash used in operating activities               |   |   |       |   |   |   |   |   |
| Gain on Settlement of Debt                                                              |   |   | (393,232   | )      |   |   |   |   |
| Extinguishment of debt                                                                  |   |   | 201,849    |   |   |   | - |   |
| Loss on derivatives liability at market                                                 |   |   | 464,071    |   |   |   | (141,706 | ) |
| Non-cash interest                                                                       |   |   | 376,588    |   |   |   | 63,120 |   |
| Shares issued for Consulting expense                                                    |   |   | 582,073    |   |   |   | - |   |
| Amortization prepaid expenses                                                           |   |   | 203,274    |   |   |   | - |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Changes in operating assets and liabilities:                                            |   |   |       |   |   |   |   |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Loss on Write-off  of Inventories                                                  |   |   | -          |   |   |   | 21,740 |   |
| Increase in prepaid expenses                                                            |   |   | (62,500    | )      |   |   | - |   |
| Customer deposit                                                                        |   |   | 50,000     |   |   |   | - |   |
| Increase in accrued expenses and other current liabilities                              |   |   | 1,382,887  |   |   |   | 281,365 |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Net cash used in operating activities                                                   |   | $      | (1,211,639 | )      |   | $      | (140,020 | ) |
|                                                                                    |   |   |       |   |   |   |   |   |
| Cash Flow from Financing activities:                                                    |   |   |       |   |   |   |   |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Proceeds of notes payable stockholder                                                   |   |   | 518,367    |   |   |   | 230,389 |   |
| Proceeds of notes payable                                                               |   |   | 729,000    |   |   |   | (85,500 | ) |
|                                                                                    |   |   |       |   |   |   |   |   |
| Net cash provided by financing activities                                               |   | $      | 1,247,367  |   |   | $      | 144,889 |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Increase in cash                                                                        |   |   | 35,728     |   |   |   | 4,869 |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Cash- beginning of year                                                                 |   |   | 7,047      |   |   |   | 2,178 |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Cash - end of year                                                                      |   | $      | 42,775     |   |   | $      | 7,047 |   |
|                                                                                    |   |   |       |   |   |   |   |   |
| Supplemental Disclosure of Cash Flow information                                        |   |   |       |   |   |   |   |   |
| Conversion of current liabilities to common stock                                       |   | $      | 364,546    |   |   | $      | - |   |
| Conversion of notes payable to common stock                                             |   | $      | -          |   |   | $      | 12,000 |   |
| Derivative liabilities recognized as Debt discount                                      |   | $      | 410,952    |   |   | $      | (63,120 | ) |
| Conversion of notes payable stockholders to common stock                                |   | $      | 1,342,785  |   |   | $      | - |   |
| Stock issued for acquisition In Process Research & development and intangible asset |   | $      | 4,400,000  |   |   |   |   |   |

----

Index to Financials

| Balance May 31, 2014                          |   | $      | -         |   |
|-----------------------------------------------|--------|--------|-----------|--------|
| Issued during the year ended             |   |   | 703,944   |   |
| Converted during the year                     |   |   | -         |   |
| Change in fair value recognized in operations |   |   | 464,071   |   |
|                                          |   |   |      |   |
| Balance May 31, 2015                          |   |   | 1,168,015 |   |

----

Index to Financials

| Estimated Dividends     |   | None            |    |
|-------------------------|--------|-----------------|---------|
| Expected Volatility     |   |            | 290     | % |
| Risk free interest rate |   | 0.10% to 0.14   | %  |
| Expected term           |   | 0.36 to 2 years |    |

----

Index to Financials

----

Index to Financials

----

Index to Financials

|                       |   | 2015   |    |   | 2014   |   |
|----------------------------|--------|--------|---------|--------|--------|--------|
|                       |   |        |    |   |        |   |
| Accrued interest           |   | $      | 27,276  |   |   | $      | - |   |
| Accrued compensation       |   |   | 96,000  |   |   |   | 24,000 |   |
| Accrued operating expenses |   |   | 188,155 |   |   |   | 296,431 |   |
|                       |   | $      | 311,431 |   |   | $      | 320,431 |   |

|               |   | Loans  |    |   |          |   |          |
|--------------------|--------|--------|---------|--------|----------|--------|---------------|
|               |   | 2015   |    |   | Maturity |   |          |
|               |   |        |    |   |          |   |          |
| Convertible Note 1 |   |   | 170,000 |   |     |   | November 2015 |   |   |
| Convertible Note 4 |   |   | 105,000 |   |     |   | October 2015  |   |   |
| Convertible Note 3 |   |   | 84,263  |   |     |   | April 2016    |   |   |
| Convertible Note 2 |   |   | 93,333  |   |     |   | April 2017    |   |   |
| Convertible Note 5 |   |   | 110,000 |   |     |   | April 2017    |   |   |
|               |   | $      | 562,596 |   |     | $      |          |   |   |

----

Index to Financials

|                     |   | Loans  |    |   | Debt discount |   |    | BalanceMay 31, |   |   | BalanceMay 31, |   |
|--------------------------|--------|--------|---------|--------|---------------|--------|---------|----------------|--------|--------|----------------|--------|
|                     |   | 2015   |    |   | 2015          |   |    | 2015           |   |   | 2014           |   |
|                     |   |        |    |   |               |   |    |                |   |   |                |   |
| Convertible note 1       |   |   | 170,000 |   |          |   | 80,758  |           |   |   | 89,242         |   |   |   | - |   |
| Convertible note 2       |   |   | 93,333  |   |          |   | 69,900  |           |   |   | 23,433         |   |   |   | - |   |
| Convertible note 3       |   |   | 84,263  |   |          |   | 72,190  |           |   |   | 12,073         |   |   |   | - |   |
| Convertible note 4       |   |   | 105,000 |   |          |   | 90,582  |           |   |   | 14,418         |   |   |   | - |   |
| Convertible note 5  |   |   | 110,000 |   |          |   | 97,522  |           |   |   | 12,748         |   |   |   | - |   |
|                     |   | $      | 562,596 |   |          | $      | 410,952 |           |   | $      | 151,644        |   |   | $ | - |   |

|                      |   | BalanceMay 31, |   |   | BalanceMay 31, |   |
|---------------------------|--------|----------------|--------|--------|----------------|--------|
|                      |   | 2015           |   |   | 2014           |   |
| Michel St-Pierre          |   | $              | 11,519 |   |           | $      | 386,512 |   |
| Stockholder               |   |           | -      |   |           |   | 164,140 |   |
| Capex Investments Limited |   |           | 88,434 |   |           |   | 428,780 |   |
| DT Crystal                |   |           | -      |   |           |   | 44,940 |   |
|                      |   |           |   |   |           |   |   |   |
|                      |   | $              | 99,953 |   |           | $      | 1,024,372 |   |

----

Index to Financials

|                                     |   | May 31 |   |   | May 31, |   |
|------------------------------------------|--------|--------|--------|--------|---------|--------|
|                                     |   | 2015   |   |   | 2014    |   |
|                                     |   |        |   |   |         |   |
| Statutory tax rate (including state tax) |   |   | 40.0   | %      |    |   | 40.0 | % |
|                                     |   |   |   |   |    |   |   |   |
| Change in Valuation allowance            |   |   | (40.0  | %)     |    |   | (40.0 | %) |
|                                     |   |   |   |   |    |   |   |   |
| Income tax provision                     |   |   | 0      | %      |    |   | 0 | % |
|                                          |   | May 31 |       |   | May 31, |   |
|-----------------------------------------------|--------|--------|------------|--------|---------|--------|
|                                          |   | 2015   |       |   | 2014    |   |
|                                          |   |        |       |   |         |   |
| Net operating loss carry forward              |   | $      | 2,604,688  |   |    | $      | 1,015,897 |   |
|                                          |   |   |       |   |    |   |   |   |
| Valuation allowance                           |   |   | (2,604,688 | )      |    |   | (1,015,897 | ) |
|                                          |   |   |       |   |    |   |   |   |
| Deferred tax asset net of valuation allowance |   | $      | -          |   |    | $      | - |   |

----

Index to Financials

----

Table of Contents

| ITEM 9. | CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE. |
|---------|---------------------------------------------------------------------------------------|

| ITEM 9A. | CONTROLS AND PROCEDURES. |
|----------|--------------------------|

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Table of Contents

|  | - | Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company; |
|--|---|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | - | Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and |
|--|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ITEM 9B. | OTHER INFORMATION. |
|----------|--------------------|

| ITEM 10. | DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE. |
|----------|---------------------------------------------------------|

----

Table of Contents

| Name                                     | Age    | Position                                                  |
|------------------------------------------|--------|-----------------------------------------------------------|
|                                     |   |                                                      |
| Mary Spio                                | 42     | President, principal executive officer and director       |
| 6525 Collins Ave                         |   |                                                      |
| Miami Beach, Florida   33141   |   |                                                      |
|                                     |   |                                                      |
| Michel St-Pierre                         | 53     | Principal accounting officer, principal financial officer |
| 941 de Calais Street                     |   | secretary, treasurer and director                         |
| Mont St-Hilaire, Quebec, Canada, J3H 4T7 |   |                                                      |
|                                     |   |                                                      |
| Laurie Clark                             | 56     | Chief operating officer and director                      |
|                                     |   |                                                      |
|                                     |   |                                                      |

----

Table of Contents

| 1. | A petition under the Federal bankruptcy laws or any state insolvency law was filed by or against, or a receiver, fiscal agent or similar officer was appointed by a court for the business or property of such person, or any partnership in which he was a general partner at or within two years before the time of such filing, or any corporation or business association of which he was an executive officer at or within two years before the time of such filing; |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2. | Convicted in a criminal proceeding or is a named subject of a pending criminal proceeding (excluding traffic violations and other minor offenses); |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------|

| 3. | The subject of any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him from, or otherwise limiting, the following activities; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | i) | Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator,  floor broker, leverage transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or anassociated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity; |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | ii) | Engaging in any type of business practice; or |
|--|-----|-----------------------------------------------|

|  | iii) | Engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State securities laws or Federal commodities laws; |
|--|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4. | The subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph 3.i in the preceding paragraph or to be associated with persons engaged in any such activity; |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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| 5. | Was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated; |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6. | Was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated; |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7. | Was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of: |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | i) | Any Federal or State securities or commodities law or regulation; or |
|--|----|----------------------------------------------------------------------|

|  | ii) | Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order, or |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | iii) | Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or |
|--|------|----------------------------------------------------------------------------------------------------------|

| 8. | Was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| ITEM 11. | EXECUTIVE COMPENSATION. |
|----------|-------------------------|

| Name andPrincipal Position(a)                | Year(b) | Salary(US$)(c) | Bonus(US$)(d) | StockAwards(US$)(e) | OptionAwards(US$)(f) | Non-EquityIncentive PlanCompensation(US$)(g) | NonqualifiedDeferredCompensationEarnings(US$)(h) | All OtherCompensation(US$)(i) | Total(US$)(j) |
|----------------------------------------------|---------|----------------|---------------|---------------------|----------------------|----------------------------------------------|--------------------------------------------------|-------------------------------|---------------|
| Mary Spio                                    | 2015    | 96,000         | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | 96,000        |
| President & CEO                          | 2014    | 0              | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | 0             |
|                                         |    |           |          |                |                 |                                         |                                             |                          |          |
| Michel St-Pierre                             | 2015    | 96,000         | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | 96,000        |
| CFO                                          | 2014    | 96,000         | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | 96,000        |
|                                         |    |           |          |                |                 |                                         |                                             |                          |          |
| Laurie Clark                                 | 2015    | 0              | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | 0             |
| Chief Operating Officer                      | 2014    | 0              | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | 0             |
|                                         |    |           |          |                |                 |                                         |                                             |                          |          |
| Jonathan Barratt                             | 2015    | -              | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | -             |
| Chief Technical Officer (resigned 6/01/2014) | 2014    | -              | 0             | 0                   | 0                    | 0                                            | 0                                                | 0                             | -             |
| (1) | Mr. St-Pierre has been appointed president and CEO on May 20, 2009. He resigned has President and CEO on June 19, 2014. He remains as CFO. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Mrs. Spio has been appointed president and CEO on June 19, 2014.                                                                           |
| (3) | Mrs. Clark has been appointed COO on July 14, 2014.                                                                                        |
| (4) | Mr. Barratt has been appointed CTO on July 20, 2011. He resigned as CTO on June 1, 2014.                                                   |

----

Table of Contents

| Name(a)          | Fees EarnedorPaid in Cash(US$)(b) | StockAwards(US$)(c) | OptionAwards(US$)(d) | Non-EquityIncentive PlanCompensation(US$)(e) | DeferredCompensationEarnings(US$)(f) | All OtherCompensation(US$)(g) | Total(US$)(h) |
|------------------|-----------------------------------|---------------------|----------------------|----------------------------------------------|--------------------------------------|-------------------------------|---------------|
| Michel St-Pierre | 0                                 | 0                   | 0                    | 0                                            | 0                                    | 0                             | 0             |
| Mary Spio        | 0                                 | 0                   | 0                    | 0                                            | 0                                    | 0                             | 0             |
| Laurie Clark     | 0                                 | 0                   | 0                    | 0                                            | 0                                    | 0                             | 0             |

| ITEM 12. | SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS. |
|----------|-------------------------------------------------------------------------------------------------|

| Name and Address of Beneficial Owner (1)                    | Shares     | Options/ Warrants | Total      | Percent |
|-------------------------------------------------------------|------------|-------------------|------------|---------|
| Mary Spio (2)                                               | 46,600,000 | 0                 | 46,600,000 | 29.73%  |
|                                                        |       |              |       |    |
| Michel St-Pierre (3)                                        | 32,658,050 | 0                 | 32,658,050 | 20.83%  |
|                                                        |       |              |       |    |
| Laurie Clark                                                | 300,000    | 0                 | 300,000    | 0.01%   |
|                                                        |       |              |       |    |
| All executive officers and directors as a group (3 persons) | 79,558,050 | 0                 | 79,558,050 | 50.57%  |
| (1) | The mailing address for the listed individual is c/o Next Galaxy Corp, 1680 Michigan Ave., Suite 700, Miami Beach, FL   33139. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Owner of 5% or more of our common stock. Mrs. Spio, is the President and Chief Executive Officer.                                        |
| (3) | Owner of 5% or more of our common stock. Mr. St-Pierre, is the Chief Financial Officer.                                                  |

----

Table of Contents

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

| ITEM 14. | PRINCIPAL ACCOUNTING FEES AND SERVICES. |
|----------|-----------------------------------------|

| 2015 | Paritz & Company, PA |   | $ | 8,065  |   |
|------|--------------------------|--------|---|--------|--------|
| 2014 | Paritz & Company, PA |   | $ | 20,590 |   |
| 2015 | Paritz & Company, PA |   | $ | 0 |   |
|------|--------------------------|--------|---|---|--------|
| 2014 | Paritz & Company, PA |   | $ | 0 |   |
| 2015 | Paritz & Company, PA |   | $ | 0 |   |
|------|--------------------------|--------|---|---|--------|
| 2014 | Paritz & Company, PA |   | $ | 0 |   |
| 2015 | Paritz & Company, PA |   | $ | 1,328 |   |
|------|--------------------------|--------|---|-------|--------|
| 2014 | Paritz & Company, PA |   | $ | 0     |   |

| (5) | Our audit committees pre-approval policies and procedures described in paragraph (c) (7) (i) of Rule 2-01 of Regulation S-X were that the audit committee pre-approves all accounting related activities prior to the performance of any services by any accountant or auditor. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | The percentage of hours expended on the principal accountants engagement to audit our consolidated financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountants full time, permanent employees, to the best of our knowledge, was 0%. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table of Contents

| ITEM 15. | EXHIBITS AND CONSOLIDATED FINANCIAL STATEMENT SCHEDULES. |
|----------|----------------------------------------------------------|

| Exhibit |                                                                                                    | Incorporated by reference | Filed    |
|---------|---------------------------------------------------------------------------------------------------------|---------------------------|----------|
| Number  | Document Description                                                                                    | Form                      | Date     | Number | herewith |
| 3.1     | Articles of Incorporation, as amended                                                                   | S-1                       | 6/19/09  | 3.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 3.2     | Bylaws                                                                                                  | S-1                       | 6/19/09  | 3.2 |   |
|    |                                                                                                    |                      |     |   |   |
| 4.1     | Stock Certificate                                                                                       | S-1                       | 6/19/09  | 4.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.1    | Consulting Agreement – Michel St-Pierre                                                           | 10-K                      | 8/19/11  | 10.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.2    | Consulting Agreement – Jean-Paul Langlais                                                         | 10-K                      | 8/19/11  | 10.2 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.3    | Manufacturing Agreement with SMT HautesTechnologies                                                     | 10-Q                      | 1/14/12  | 10.3 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.4    | Partnership Agreement with Monnit Corp.                                                                 | 10-K                      | 08/28/12 | 10.4 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.5    | License Agreement with iMetrik Global Inc.                                                              | 10-K                      | 08/28/12 | 10.5 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.6    | Loan Agreement with Capex Investment Limited                                                            | 8-K                       | 03/28/14 | 10.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.7    | IP Asset Purchase Agreement with Mary Spio                                                              | 8-K                       | 6/27/14  | 10.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 14.1    | Code of Ethics                                                                                          | 10-K                      | 8/20/10  | 14.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 31.1    | Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002  |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 31.2    | Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002  |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 32.1    | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Chief Executive Officer |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 32.2    | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Chief Financial Officer |                      |     |   | X |

----

Table of Contents

| 99.1    | Audit Committee Charter                      | 10-K   | 8/20/10 | 99.2   |   |
|---------|----------------------------------------------|--------|---------|--------|--------|
|    |                                         |   |    |   |   |
| 99.2    | Disclosure Committee Charter                 | 10-K   | 8/20/10 | 99.3   |   |
|    |                                         |   |    |   |   |
| 101.INS | XBRL Instance Document                       |   |    |   |   |
|    |                                         |   |    |   |   |
| 101.SCH | XBRL Taxonomy Extension – Schema       |   |    |   |   |
|    |                                         |   |    |   |   |
| 101.CAL | XBRL Taxonomy Extension – Calculations |   |    |   |   |
|    |                                         |   |    |   |   |
| 101.DEF | XBRL Taxonomy Extension – Definitions  |   |    |   |   |
|    |                                         |   |    |   |   |
| 101.LAB | XBRL Taxonomy Extension – Labels       |   |    |   |   |
|    |                                         |   |    |   |   |
| 101.PRE | XBRL Taxonomy Extension – Presentation |   |    |   |   |

----

Table of Contents

|   | NEXT GALAXY CORP. |
|--------|-------------------|
|   |              |   |
|   | BY:               | MARY SPIO |
|   |              | Mary Spio |
|   |              | President and Principal Executive Officer |
|   |              |   |
|   | BY:               | MICHEL ST-PIERRE |
|   |              | Michel St-Pierre |
|   |              | Principal Accounting Officer, Principal Financial Officer, Secretary and Treasurer |

| Signature        | Title                                               | Date               |
|------------------|-----------------------------------------------------|--------------------|
|             |                                                |               |
| MARY SPIO        | President, Principal Executive Officer and Director | September 15, 2015 |
| Mary Spio        |                                                |               |
|             |                                                |               |
| MICHEL ST-PIERRE | Principal Accounting Officer, Principal Financial   | September 15, 2015 |
| Michel St-Pierre | Officer, Secretary, Treasurer and Director          |               |
|             |                                                |               |
|             | Chief Operating Officer and Director                | September 15, 2015 |
| Laurie Clark     |                                                |               |

----

Table of Contents

| Exhibit |                                                                                                    | Incorporated by reference | Filed    |
|---------|---------------------------------------------------------------------------------------------------------|---------------------------|----------|
| Number  | Document Description                                                                                    | Form                      | Date     | Number | herewith |
| 3.1     | Articles of Incorporation, as amended                                                                   | S-1                       | 6/19/09  | 3.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 3.2     | Bylaws                                                                                                  | S-1                       | 6/19/09  | 3.2 |   |
|    |                                                                                                    |                      |     |   |   |
| 4.1     | Stock Certificate                                                                                       | S-1                       | 6/19/09  | 4.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.1    | Consulting Agreement – Michel St-Pierre                                                           | 10-K                      | 8/19/11  | 10.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.2    | Consulting Agreement – Jean-Paul Langlais                                                         | 10-K                      | 8/19/11  | 10.2 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.3    | Manufacturing Agreement with SMT Hautes Technologies                                                    | 10-Q                      | 1/14/12  | 10.3 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.4    | Partnership Agreement with Monnit Corp.                                                                 | 10-K                      | 08/28/12 | 10.4 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.5    | License Agreement with iMetrik Global Inc.                                                              | 10-K                      | 08/28/12 | 10.5 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.6    | Loan Agreement with Capex Investment Limited                                                            | 8-K                       | 03/28/14 | 10.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 10.7    | IP Asset Purchase Agreement with Mary Spio                                                              | 8-K                       | 6/27/14  | 10.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 14.1    | Code of Ethics                                                                                          | 10-K                      | 8/20/10  | 14.1 |   |
|    |                                                                                                    |                      |     |   |   |
| 31.1    | Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002  |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 31.2    | Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002  |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 32.1    | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Chief Executive Officer |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 32.2    | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Chief Financial Officer |                      |     |   | X |
|    |                                                                                                    |                      |     |   |   |
| 99.1    | Audit Committee Charter                                                                                 | 10-K                      | 8/20/10  | 99.2 |   |
|    |                                                                                                    |                      |     |   |   |
| 99.2    | Disclosure Committee Charter                                                                            | 10-K                      | 8/20/10  | 99.3 |   |
|    |                                                                                                    |                      |     |   |   |
| 101.INS | XBRL Instance Document                                                                                  |                      |     |   |   |
|    |                                                                                                    |                      |     |   |   |
| 101.SCH | XBRL Taxonomy Extension – Schema                                                                  |                      |     |   |   |
|    |                                                                                                    |                      |     |   |   |
| 101.CAL | XBRL Taxonomy Extension – Calculations                                                            |                      |     |   |   |
|    |                                                                                                    |                      |     |   |   |
| 101.DEF | XBRL Taxonomy Extension – Definitions                                                             |                      |     |   |   |
|    |                                                                                                    |                      |     |   |   |
| 101.LAB | XBRL Taxonomy Extension – Labels                                                                  |                      |     |   |   |
|    |                                                                                                    |                      |     |   |   |
| 101.PRE | XBRL Taxonomy Extension – Presentation                                                            |                      |     |   |   |