EDGAR 10-K Filing

Company CIK: 1722556
Filing Year: 2022
Filename: 1722556_10-K_2022_0001558891-22-000011.json

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ITEM 1. BUSINESS
Item 1. Business
Overview
BestGofer intends to focus on the delivery industry by providing consumers with the ability of having any desired retail item purchased on their behalf delivered directly to their door at any given time.
The Company plans on serving consumers through the convenience of a smart phone app by notifying local delivery staff (called ‘Gofers’) through an online communication system of a desired pick up or delivery request, such as groceries, business packages, personal items etc.
The consumer must state a maximum dollar amount at the time of notification, restricting Gofers from unauthorized spending on behalf of the consumer.
Consumers may be retailers, businesses or individuals who need assistance or those who simply wish enjoy the advantage of door step delivery for any convenience item. Eligible consumers must be over the age of 18 and own a valid credit card. Credit cards of consumers will be linked through the app and charged at the time of delivery. Deliveries are subject to a fee; an amount agreed upon by both parties; Gofer and consumer.
Items of delivery must meet our criteria: weight limit of 40 lbs per delivery, no prescription drugs, etc. Items of delivery must be accessible retail items. Prohibited items of purchase include: pornographic content, controlled substances (ie. drugs, marijuana etc.); orders exceeding the $400 limit; delivery of persons. Gofers may exercise their right to refuse service should the item criteria not be met.
There are no specific privacy regulations that affect our, however credit card users have certain rights as defined in such statutes as the Fair Credit Billing Act of 1986 (FCBA). Under the FCBA, a customer can dispute charges and we may have to refund any payments if the credit card company agrees with the customer.
Description of Business
Product and Services
BestGofer App:
Qualified consumers will be required to open an online account using the Gofer app on their smart phone, which will require details such as name, address, contact and credit card information.
Regulation of privacy will be enforced through our secured online platform where both consumers as well contracted drivers will set up their accounts. Credit cards will need to be valid. No payments will be accepted by the driver at any time during the delivery process. The credit cards will be charged upon completion of delivery via the Gofer platform. Drivers will be required to sign a liability waiver prior to contract commencement. Drivers will also be required to complete a criminal background check as well submit updated driving records.
Drivers will be independent contractors. Driver application forms can be completed online via website. Upon application approval, drivers will complete an employment contract and download the Gofer app where they can access their vendor profiles. Successful applicants will have passed the criminal background check and driver-screening requirements as well provide proof of American citizenship or a worker visa.
Drivers will be recruited through websites targeting career opportunities. We plan to engage independent website construction contractors who will design, approve logarithms, individual page content and then test and approve the site launch. It is planned to launch the website during the fiscal year ending November 30, 2022.
Upon opening the application, the first function will locate a Gofer nearest the user or desired destination of pick-up.
Second, one or more of the following five categories must be selected: Grocery, Restaurant, Convenience, Liquor and Courier Services. Once a category has been selected, a window to enter the details of pick up will appear where the consumer will enter precisely the address of the retailer and exactly what they need (i.e. four apples, a copy of a magazine, one bottle of aspirin, etc.). An option to upload a picture from a smart phone of the exact product desired will be on the App. Thirdly, the user will be prompted to enter a maximum dollar amount that may be spent on the purchase of up to $400.00.
Upon completion of the above three steps, the user will complete the service call by pressing the “Find Gofer” key. This key, in turn, will notify the nearest Gofer having been selected in the first function that a customer is requesting their service.
BestGofer, Drivers:
An eligible Gofer driver will be required to pass a criminal background check, possess a valid drivers’ license, have access to a vehicle and good communications skills.
Once the eligible driver has met Company standards, they will be required to choose their desired city in which to operate. BestGofer will provide maps to each driver for their designated city, in which drivers will be responsible for learning the whereabouts of each retail, restaurant and service location. This will facilitate quicker deliveries.
Each Gofer driver will download the app and open a personalized service account. While open, the app will track the location of the Gofer, notifying consumers of their whereabouts.
Upon receiving a service request from a consumer, the Gofer will reply to the request with an offered fee for service or refuse service. Once mutually agreed upon by both parties, the Gofer may perform the service.
Upon pick up of merchandise, Gofers will provide their own means to facilitate the purchase, while placing a money hold on the consumer’s credit card of the maximum allowable purchase price set out by the consumer in the third function of their order; thus offering security to the Gofers’ purchase.
Gofers must use caution to ensure grocery and convenient items are not damaged at time of pick up, as the Gofer will be responsible for the costs of returning damaged merchandise. Consumers will not be required to pay a service fee upon receiving damaged merchandise.
Gofers may receive tips for their service.
Drivers will be independent contractors. Driver application forms can be completed online via our website. Upon application approval, drivers will complete an employment contract and download the Gofer app where they can access their vendor profiles. Successful applicants will have passed the criminal record and driver-screening requirements, as well provide proof of American citizenship or working visa.
Drivers will be recruited through websites targeting career opportunities.
COVID-19
In March 2020, the World Health Organization declared the outbreak of COVID-19 as a pandemic based on the rapid increase in global exposure. COVID-19 continues to spread throughout the world and as a result of the outbreak, many companies have experienced disruptions in their operations and in markets served.
The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A prolonged outbreak could have a material adverse impact on business operations and financial results of the Company, including the timing and ability of the Company to operate, collect accounts receivable and retain drivers.
We will not utilize employees as drivers nor will we have a centralized location where our drivers will congregate or our customers will shop. Those factors mitigate against the negative effects of COVID-19 on our operations.
Although not having a physical “brick and mortar” retail site mitigates against the effects of COVID-19 on our operations, the previous and any current or future government issued “stay at home” orders, and the previous and any current or future restrictions on physical movement may have negative impacts our operations and ability to generate revenues from operations which would have a materially negative effect on our business.
If we are unable to generate sufficient revenues from operations to grow our business, or even sustain operations, we will be forced to rely on raising capital through debt and/or equity financing. There are no guarantees we will be able to raise additional capital through debt and/or equity.
Market Analysis
Marketing:
BestGofer seeks online marketing strategies by means of social media exclusively, using the following apps:
-
Facebook
-
Twitter
-
Instagram
-
Snapchat
Business Strategy
BestGofer will retain thirty percent (30%) of each of the Gofers’ delivery fees under a contract.
Bankruptcy or Similar Proceedings
There has been no bankruptcy, receivership or similar proceeding involving the Company.
Number of Total Employees and Number of Full Time Employees
We currently have one employee, Mohammed Hasan Hamed, who is responsible for our general strategy, finances and customer relations. We intend to hire additional staff if and when we generate enough revenue to support the expense. The number of additional staff will depend upon our growth.

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ITEM 1A. RISK FACTORS
Item 1A. Risk Factors
We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.

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ITEM 1B. UNRESOLVED STAFF COMMENTS
Item 1B. Unresolved Staff Comments.
Not applicable.

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ITEM 2. PROPERTIES
Item 2. Properties.
BestGofer will maintain an executive office at 24 Hagai, Dimona 80600, Israel, 03-9117987. All marketing, sales and customer support will be managed from this office.

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ITEM 3. LEGAL PROCEEDINGS
Item 3. Legal Proceedings.
There are no legal actions pending against us nor any legal actions contemplated by us at this time.

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ITEM 4. MINE SAFETY DISCLOSURE
Item 4. Safety Disclosures.
Not Applicable
PART II

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ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
Market for Common Equity
No public market currently exists for shares of our common stock. Our Common Stock not quoted and there have been no quotes of our Common Stock during the two most recent fiscal years and subsequent interim periods for which financial statements are included herein. Accordingly, there is no current quote price for our Common Stock. The Company has no equity compensation plans and there are no shares of common stock issuable upon the exercise of outstanding options or warrants to purchase, or securities convertible into, common stock of the Company.
Holders
As of November 30, 2021, the Company had thirty-one (31) shareholders of record of its Common Stock
Dividend Policy
We have not declared any dividends since incorporation and do not anticipate that we will do so in the foreseeable future. Although there are no restrictions that limit the ability to pay dividends on our Common shares, our intention is to retain future earnings for use in our operations and the expansion of our business.
Securities Authorized for Issuance under Equity Compensation Plans:
The Company does not have any equity compensation plans.
Recent Sales of Unregistered Securities:
None

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ITEM 6. SELECTED FINANCIAL DATA
Item 6. Selected Financial Data.
The Index to Condensed Financial Statements and Schedules appears on page.
The Report of Independent Registered Public Accounting Firm appears on page, and the Condensed Financial Statements and Notes to Condensed Financial Statements appear beginning on page.

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ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements and the related notes, and other financial information contained in this Annual Report on Form 10-K.
Going Concern
The future of our Company is dependent upon its ability to obtain financing and upon future profitable operations from the sale of products and services through our websites. Management has plans to seek additional capital through additional issuances of its securities, if necessary. Our auditors have expressed a going concern opinion which raises substantial doubts about the Issuers ability to continue as a going concern.
Plan of Operations
As discussed above we have not yet operated pursuant to our business plan. We have generated no revenue in November 30, 2021 or 2020.
Comparison of the Years Ended November 30, 2021 and 2020
Lack of Revenues
We have limited operational history. During the year ended November 30, 2021 and 2020 we have not generated any revenue. We anticipate that we will incur substantial losses for the foreseeable future and our ability to generate any revenues in the next 12 months continues to be uncertain.
Operating Expenses
The Company’s operating expenses for the year ended November 30, 2021 and 2020 were $7,294 and $13,500 respectively. Operating expenses consisted of general and administrative expense $1,794 and professional fees of $5,500 for the year ended November 30, 2021. Operating expenses consisted of general and administrative expense $7,900 and professional fees of $5,600 for the year ended November 30, 2020.
Net Loss
During the year ended November 30, 2021 and 2020 the Company recognized net losses of $7,294 and $13,500 respectively.
Liquidity and Capital Resources
Our capital resources have been obtained through the sale of shares of our Common Stock and loans from shareholders and third parties.
As of November 30, 2021, the Company has $19,456 in total assets in the form of cash (held in a trust account) $16,250 and advances $3,206. As of November 30, 2021, the Company has $ 8,600 in liabilities as accounts payable $8,600 and due to related party $0. Accumulated deficit as of November 30, 2021 is $(70,419).
As of November 30, 2020, the Company has $26,750 in total assets in the form of cash (held in a trust account). As of November 30, 2020, the Company has $ 8,600 in liabilities as accounts payable $8,600 and due to related party $0. Accumulated deficit as of November 30, 2020 is $(62,956).
Cash flows from operating activities
Net cash used in operating activities for the year ended November 30, 2021 and 2020 is $(10,500) and $(5,600). The net cash used in operating activities was related to an increase in operating expenses.
Cash flows from financing activities
Net cash provided by financing activities for the year ended November 30, 2021 and 2020 was $0 and $0. The cash provided by financing activities was primarily due to shareholder loans and proceeds from issuance of shares of Common Stock.
The Company has no intention in investing in short-term or long-term discretionary financial programs of any kind.
Cash Requirements
We intend to obtain any needed funding for our activities through offerings of the Company’s debt and/or equity securities.
We have no agreement, commitment or understanding to secure any funding from any source.
Off-Balance Sheet Arrangements
We do not have any off-balance sheet arrangements.
BestGofer has never been in bankruptcy or receivership.
Office
BestGofer will maintain an executive office at 24 Hagai, Dimona 80600, Israel, 03-9117987. All marketing, sales and customer support will be managed from this office.The telephone number is (801)-243-5661.
BestGofer is not operating its business plan until such time as capital is raised for operations. To date its operation has involved only selling stock to meet expenses.

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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Item 7A. Quantitative and Qualitative Disclosures about Market Risk.
Not Applicable to Smaller Reporting Companies.

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ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Item 8. Financial Statements and Supplementary Data.
BestGofer Inc.
NOVEMBER 30, 2021
PAGE
Report of Independent Registered Public Accounting Firm
Condensed Balance Sheets at November 30, 2021 and 2020
Condensed Statements of Operations for the years ended November 30, 2021 and November 30,2020
Condensed Statements of Stockholders’ Equity for the years ended November 30, 2021 and November 30,2020
Condensed Statements of Cash Flows for the years ended November 30, 2021 and November 30,2020
Notes to Condensed Financial Statements
MICHAEL GILLESPIE & ASSOCIATES, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
10544 ALTON AVE NE
SEATTLE, WA 98125
206.353.5736
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors & Audit Committee:
BestGofer, Inc.
Opinion on the Financial Statements
We have audited the accompanying balance sheets of BestGofer, Inc. as of November 30, 2021 and 2020 and the related statements of operations, changes in stockholders’ (deficit)/equity and cash flows for the periods then ended, and the related notes (collectively referred to as “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of November 30, 2021 and 2020 and the results of its operations and its cash flows for the periods then ended, in conformity with accounting principles generally accepted in the United States of America.
Critical Audit Matters
The critical audit matters communicated below are matters arising from the current period audits of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.
Going Concern
As described further in Note B to the financial statements, the Company has incurred losses each year from inception through November 30, 2021 and expects to incur additional losses in the future.
We determined the Company’s ability to continue as a going concern is a critical audit matter due to the estimation and uncertainty regarding the Company’s future cash flows and the risk of bias in management’s judgments and assumptions in estimating these cash flows.
Our audit procedures related to the Company’s assertion on its ability to continue as a going concern included the following, among others:
We reviewed the Company’s working capital and liquidity ratios and forecasted revenue, operating expenses, and uses and sources of cash used in management’s assessment of whether the Company has sufficient liquidity to fund operations for at least one year from the financial statement issuance date. This testing included inquiries with management, comparison of prior period forecasts to actual results, consideration of positive and negative evidence impacting management’s forecasts, the Company’s financing arrangements in place as of the report date, market and industry factors and consideration of the Company’s relationships with its financing partners.
Going Concern
The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note B to the financial statements, although the Company has limited operations it has yet to attain profitability. This raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note B. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provide a reasonable basis for our opinion.
/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC
We have served as the Company’s auditor since 2018.
Seattle, Washington
January 20, 2022
BestGofer Inc.
CONDENSED BALANCE SHEETS
November 30, 2021
November 30, 2020
ASSETS
Current assets
Cash (trust account)
$
16,250
$
26,750
Advances
3,206
-
Total current assets
19,456
26,750
Total assets
$
19,456
$
26,750
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable
8,600
8,600
Total current liabilities
8,600
8,600
Stockholders' equity (deficit)
Common stock: $0.001 par value, 75,000,000 shares authorized, 5,880,000 shares issued and outstanding as of November 30, 2021 and November 30, 2020 respectively
5,880
5,880
Additional paid-in capital
75,226
75,226
Accumulated deficit
(70,250)
(62,956)
Total stockholders’ equity
10,856
18,150
Total liabilities and stockholders’ equity
$
19,456
$
26,750
The accompanying notes are an integral part of these financial statements.
BestGofer Inc.
CONDENSED STATEMENTS OF OPERATIONS
For the year ended November 30, 2021
For the year ended November 30, 2020
Revenue
$
-
$
-
Expenses
General and administration
1,794
7,900
Professional fees
5,500
5,600
Total expenses
7,294
13,500
Net loss
$
(7,294)
$
(13,500)
Basic and diluted loss per common share
$
(0.001)
$
(0.002)
Weighted average number of common shares outstanding - basic and diluted
5,880,000
5,880,000
The accompanying notes are an integral part of these financial statements.
BestGofer Inc.
CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
For the year ended November 30, 2020
Common Stock
Shares
Amount
Additional Paid-in Capital
Accumulated Deficit
Total Stockholders' Equity (Deficit)
Balance at November 30, 2019
5,880,000
$
5,880
$
65,120
$
(49,456)
$
21,544
Debt forgiveness of Related party debt
-
-
10,106
-
10,106
Net loss for the year ended November 30, 2020
-
-
-
(13,500)
(13,500)
Balance at November 30, 2020
5,880,000
$
5,880
$
75,226
$
(62,956)
$
18,150
For the year ended November 30, 2021
Balance at November 30, 2020
5,880,000
$
5,880
$
75,226
$
(62,956)
$
18,150
Net loss for the year ended November 30, 2021
-
-
-
(7,294)
(7,294)
Balance at November 30, 2021
5,880,000
$
5,880
$
75,226
$
(70,250)
$
10,856
The accompanying notes are an integral part of these financial statements.
BestGofer Inc.
CONDENSED STATEMENT OF CASH FLOWS
For the year ended November 30, 2021
For the year ended November 30, 2020
Cash flow from operating activities
Net loss
$
(7,294)
$
(13,500)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in Operating Assets and Liabilities:
(Increase) decrease in accounts payable
-
7,900
(Increase) decrease in advances
(3,206)
-
Net cash used in operating activities
$
(10,500)
$
(5,600)
Cash flows from investing activities
$
-
$
-
Cash flow from financing activities
$
-
$
-
Net increase/(decrease) in cash
(10,500)
(5,600)
Cash at beginning of period
26,750
32,350
Cash at end of period
$
16,250
$
26,750
Supplemental cash flow information:
Cash paid for interest
$
-
$
-
Cash paid for income taxes
$
-
$
-
Non - Cash Financing and Investing activities:
Debt forgiven by related party
$
-
$
10,106
The accompanying notes are an integral part of these financial statements.
BESTGOFER, INC
NOTES TO CONDENSED FINANCIAL STATEMENTS
NOVEMBER 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A summary of significant accounting policies of BestGofer Inc. (the Company) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. The Company has not realized revenues from its planned principal business purpose.
Organization, Nature of Business and Trade Name
BestGofer Inc. was incorporated in the State of Nevada in October 2017, with the purpose of developing a consumer delivery system. The Company’s principal office is in Dimona, Israel.
The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Company’s website and apps before another company develops similar websites or apps.
Basis of Presentation
The accompanying condensed financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows at November 30, 2021 and for the related periods presented.
Property and Equipment
Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period.
Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
Estimated Useful Lives
Office Equipment
5-10 years
Copier
5-7 years
Vehicles
5-10 years
For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For financial statements purposes, depreciation is computed under the straight-line method.
The Company has been in the developmental stage since inception and has no operations to date. The Company currently does not have any property and equipment. The above accounting policies will be adopted upon the Company maintains property and equipment.
Cash and Cash Equivalents
For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Revenue recognition
The Company’s revenue recognition policies are in compliance with FASB ASC 605-35 “Revenue Recognition”. Revenue is recognized when a formal arrangement exists, the price is fixed or determinable, all obligations have been performed pursuant to the terms of the formal arrangement and collectability is reasonably assured. The Company recognizes revenues on sales of its services, based on the terms of the customer agreement. The customer agreement takes the form of either a contract or a customer purchase order and each provides information with respect to the service being sold and the sales price. If the customer agreement does not have specific delivery or customer acceptance terms, revenue is recognized at the time the service is provided to the customer.
Fair Value of Financial Instruments
The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:
Level 1 - Quoted prices in active markets for identical assets or liabilities.
Level 2 - Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3 - Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments.
As of November 30, 2021, the carrying value of loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments.
Advertising
Advertising expenses are recorded as general and administrative expenses when they are incurred.
Use of Estimates
The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on BestGofer Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. BestGofer Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Capital Stock
The Company has authorized seventy-five million (75,000,000) shares of Common Stock with a par value of $0.001. Five million eight hundred and eighty thousand (5,880,000) shares of Common Stock were issued and outstanding as of November 30, 2021.
Income Taxes
The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.
NOTE B - GOING CONCERN
The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company does not have an established source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern.
Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business.
The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the Business paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern.
During the next year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with app development. The Company may experience a cash shortfall and be required to raise additional capital.
Historically, it has mostly relied upon internally generated funds and funds from the sale of shares of stock to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.
In the past year, the Company funded operations by using cash proceeds received through the issuance of Common Stock. For the coming year, the Company plans to continue to fund the Company through debt and securities sales and issuances until the company generates enough revenues through the operations as stated above.
NOTE C - COMMON STOCK
On October 11, 2017, Company issued 1,900,000 restricted Common shares to Levi Yehuda, director of the company at $0.005 per share for cash proceeds of $9,500.
On October 11, 2017, Company issued 1,900,000 restricted Common shares to Abotbol Gal, Secretary/President of the company at $0.005 per share for cash proceeds of $9,500.
During the year ended November 30, 2019, 2,080,000 restricted Common shares were issued at $0.001 per share for $52,000 in cash.
As on November 30, 2021 and November 30, 2020, 5,880,000 Common shares were issued and outstanding.
NOTE D - RELATED PARTY TRANSACTIONS
On October 11, 2017, Company issued 1,900,000 restricted Common shares to Levi Yehuda, director of the company at $0.005 per share for cash proceeds of $9,500. (Refer Note C)
On October 11, 2017, Company issued 1,900,000 restricted Common shares to Abotbol Gal, Secretary/President of the company at $0.005 per share for cash proceeds of $9,500. (Refer Note C)
On May 23, 2018, Company received $9,800 from Abotbol Gal, Secretary/President of the Company as a loan. These loans were unsecured, noninterest bearing and due on demand.
On February 05, 2019, Company received $24,793 from Abotbol Gal, Secretary/President of the Company as a loan and it was repaid on March 26, 2019. These loans were unsecured, noninterest bearing and due on demand.
On August 20,2020, Abotbol Gal forgave his related party debt of $10,106.
As of November 30, 2021, and November 30, 2020, due to related party is $0 and $0 respectively.
NOTE E - INCOME TAXES
For the year ended November 30, 2021, the Company has incurred net losses and therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $70,250 at November 30, 2021 and will expire beginning in the year 2037.
The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% and 21% to the net loss before provision for income taxes as follows:
For the year ended November 30, 2021
For the year ended November 30, 2020
Income tax expense (benefit) at statutory rate
(1,532
)
(2,835
)
Change in valuation allowance
1,532
2,835
Income tax expense
-
-
Net deferred tax assets consist of the following components as of November 30, 2021 and 2020:
November 30, 2021
November 30, 2020
Gross deferred tax asset
14,753
13,221
Valuation allowance
(14,753
)
(13,221
)
Net deferred tax asset
-
-
Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $70,250 for federal income tax reporting purposes could be subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.
The Company has no uncertain tax positions that require the Company to record a liability.
The Company had no accrued penalties and interest related to taxes as of November 30, 2021.
NOTE F - SUBSEQUENT EVENT
The Company evaluated all events or transactions that occurred after November 30, 2021 through January 20, 2022. The Company determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period ended November 30, 2021.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
There are none.

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ITEM 9A. CONTROLS AND PROCEDURES
Item 9A. Controls and Procedures.
As of November 30, 2021, Chief Executive Officer of the Company evaluated the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13a - 15(e) under the Securities Exchange Act of 1934, as amended. Based on the evaluation of these controls and procedures required by paragraph (b) of Sec. 240.13a-15 or 240.15d-15 the disclosure controls and procedures have been found to be not effective.
The Company maintains a set of disclosure controls and procedures designed to ensure that information required to be disclosed by us in our reports filed under the securities Exchange Act, is recorded, processed, summarized, and reported within the time periods specified by the SEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that this information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.
Evaluation of Internal Control Over Financial Reporting
Management conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of November 30, 2021. In making this assessment, management used the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO (2013). The COSO framework summarizes each of the components of a company’s internal control system, including (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring. In management’s assessment of the effectiveness of internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) as required by Exchange Act Rule 13a-15(c), our management concluded as of the end of the fiscal year covered by this Annual Report on Form 10-K that our internal control over financial reporting has not been effective.
Changes in Internal Control Over Financial Reporting
There were no changes in the Company's internal control over financial reporting during the year ended November 30, 2021 that have materially impacted, or are reasonably likely to materially impact, the Company’s internal control over financial reporting.
Management's Annual Report on Internal Control Over Financial Reporting
The Company’s internal control over financial reporting includes those policies and procedures that: i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions 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 GAAP, and that receipts and expenditures of the Company are made only in accordance with authorizations 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 impact on the financial statements.
The Company’s management, including the Chief Executive Officer and the Chief Financial Officer, does not expect that the Company’s disclosure controls and procedures, or the Company’s internal controls over financial reporting, will necessarily prevent all fraud and material errors. An internal control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a 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 limitations on all internal control systems, the Company’s internal control system can provide only reasonable assurance of achieving its objectives and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of internal control is also based in part upon certain assumptions about the likelihood of future events, and can provide only reasonable, not absolute, assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in circumstances, or because the degree of compliance with the policies and procedures may deteriorate.
Management of the Company, including the Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of November 30, 2021, under the framework in Internal Control-Integrated Framework (2013), and determined that controls are ineffective due to the Company’s small size and lack of segregation of duties.
This Annual Report does not include an attestation report by our registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit us to provide only our management report in this Annual Report.

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ITEM 9B. OTHER INFORMATION
Item 9B. Other Information.
None.
Part III

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ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
Item 10. Directors, Executive Offices and Corporate Governance
The name, age and title of our executive officer and director is as follows:
Officer and/or Director
Title
Mohammad Hasan Hamed
President/CEO/CFO and principal accounting officer.
Executive Biography
The following is a summary of the experience and background of our executive officer and director.
Mohammad Hasan Hamed, Pres, Sec, Treas, Dir, CEO, CFO
Mohammad Hasan Hamed is the owner of moving company named “Star moving” established in 2011 in Jerusalem. For the last 9 years, the company offers comprehensive home and business relocation and packing services. His company move apartments, condominiums, homes, businesses, and everything in between. The company provide service across the country. In 2013 Mohammad took a few business and managing courses at university of Jerusalem.
Director Compensation
We have not established standard compensation arrangements for our directors and the compensation payable to each individual for their service on our Board will be determined from time to time by our Board of Directors (the “Board”) based upon the amount of time expended by each of the directors on our behalf. Currently, executive officers of our Company who are also members of the board of directors do not receive any compensation specifically for their services as directors.
Term of office
Our directors are appointed to hold office until the next annual general meeting of our stockholders or until removed from office in accordance with our Bylaws. Our officers are appointed by our Board of Directors and hold office until removed by the Board, absent an employment agreement.
Significant employees and consultants
As of the date hereof, the Company has no significant employees.
Audit Committee
We do not currently have an audit committee or a committee performing similar functions. Our Board of Directors as a whole participates in the review of financial statements and disclosure.
Code of Ethics
We have not adopted a code of ethics that applies to our officer, director and employee. Our Board evaluated the business of our Company and the number of employees and determined that since the business is operated by a small number of persons, general rules of fiduciary duty and federal and state criminal, business conduct and securities laws are adequate ethical guidelines. In the event our operations, employees and/or our directors expand in the future, we may take actions to adopt a formal Code of Ethics.

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ITEM 11. EXECUTIVE COMPENSATION
Item 11. Executive Compensation
We have not entered into an employment agreement with any person. We have no plans to compensate our executive officers in the foreseeable future.
Summary Compensation Table. The following table sets forth certain information concerning the annual and long-term compensation of our current president and secretary during the fiscal year:
Summary Compensation Table
(a)
(b)
(c)
Name and Principal Position
Year
Salary
Bonus
Option
Awards
All Other Compensation
Total
Compensation
Levi Yehuda, COO
$
$
$
$
$
Gal Abotbol, CEO
$
$
$
$
$
Mohammad Hasan Hamed, CEO
$
$
$
$
$
Levi Yehuda, COO
$
$
$
$
$
Gal Abotbol, CEO
$
$
$
$
$
Mohammad Hasan Hamed, CEO
$
$
$
$
$
Our Board determines the compensation given to our executive officers in their sole determination. Our Board reserves the right to pay our executive or any future executives a salary, and/or issue them shares of our Common Stock in consideration for services rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual executive officer’s performance. This may also include long-term stock-based compensation to certain executives, which is intended to align the performance of our executives with our long-term business strategies. Additionally, while our Board has not granted any performance-based stock options to date, our Board reserves the right to grant such options in the future, if our Board, in its sole determination believes such grants would be in the best interest of our Company.

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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
The following table sets forth, as of the date of this filing, certain information concerning the beneficial ownership of our common stock by (i) each stockholder known by us to own beneficially five percent or more of our outstanding common stock; (ii) each director; (iii) each named executive officer; and (iv) all of our executive officers and directors as a group, and their percentage ownership and voting power. As of November 30, 2021 there were 5,800,000 shares of our Common Stock issued and outstanding.
Unless otherwise indicated below, to our knowledge, all persons named in the table have sole voting and investment power with respect to their shares of our common stock, except to the extent authority is shared by spouses under community property laws. Except as otherwise indicated in the table below, addresses of named beneficial owners are in care of the Company,8855 SW Holly Lane, Wilsonville, OR 97070.
Title of Class
Name and Address of Beneficial Owner
Amount and Nature of Beneficial Ownership
Percent of Class
Common
Mohammad Hasan Hamed
3,800,000 shares
%
Management beneficial ownership
Title of Class
Name and Address of Beneficial Owner
Amount and Nature of Beneficial Ownership
Percent of Class
Common
Mohammad Hasan Hamed
3,800,000 shares
%

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ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
Item 13. Certain Relationships and Related Transactions, and Director Independence
On September 7, 2017, 1,900,000 shares of BestGofer’s common stock were issued to Gal Abotbol and Levi Yehuda each were then officers and directors of the Company, at the price of $0.005 per share (a total of 3,800,000 shares of Common Stock and $19,000). On August 21 2020 both sold 100% of their shares to Mohammad Hasan Hamed.
The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the officer of the Company to use at no charge.
There have been no additional transactions since the beginning of the Company’s last fiscal year, nor any proposed transactions, in which the Company was or is to be a participant that are required to be disclosed under Item 404 of Regulation S-K.

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ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
Item 14. Principal Accounting Fees and Services
The aggregate professional fees paid to our registered public accounting firm for its annual audit and quarterly reviews during the year ended November 30, 2021 and November 30, 2020 were as follows:
November 30, 2021
November 30, 2020
Audit Fees and Audit Related Fees:
- Michael Gillespie & Associates, PLLC
$
5,500
$
5,600
Tax Fees
-
-
All Other Fees
-
-
TOTAL
$
5,500
$
5,600
In the above table, "audit fees" are fees billed by our Company's external auditor for services provided in auditing our Company's annual financial statements for the subject year. "Audit-related fees" are fees not included in audit fees that are billed by the auditor for assurance and related services that are reasonably related to the performance of the audit review of our company's financial statements.
"Tax fees" are fees billed by the auditor for professional services rendered for tax compliance, tax advice and tax planning.
"All other fees" are fees billed by the auditor for products and services not included in the foregoing categories.
Part IV

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ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES
Item 15. Exhibits, Financial Statement Schedules
Exhibit 31.1
-
Certification of Chief Executive Officer of BestGofer Inc. required by Rule 13a-14(1) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Exhibit 31.2
-
Certification of Chief Financial Officer of BestGofer Inc. required by Rule 13a-14(1) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Exhibit 32.1
-
Certification of Chief Executive Officer of BestGofer Inc. pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and Section 1350 of 18 U.S.C. 63.
Exhibit 32.2
-
Certification of Chief Executive Officer of BestGofer Inc. pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and Section 1350 of 18 U.S.C. 63.