DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
May 31, 2014
Description Of Business And Basis Of Presentation
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	Description of Business Berkshire Homes, Inc. (the “Company”) changed its business focus in November 2012 to the acquisition, rehabilitation and sale or lease of distressed residential real estate in the United States. Basis of Presentation The accompanying unaudited interim financial statements of Berkshires Homes, Inc. have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the Company’s audited 2013 annual financial statements and notes thereto filed on Form 10-K with the SEC. In the opinion of management, all adjustments, consisting of normal reoccurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods present have been reflected herein. The results of operation for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements, which would substantially duplicate the disclosure required in the Company’s fiscal 2013 financial statements have been omitted.

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

6 Months Ended

May 31, 2014

Description Of Business And Basis Of Presentation

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Description of Business

Berkshire Homes, Inc. (the “Company”) changed its business focus in November 2012 to the acquisition, rehabilitation and sale or lease of distressed residential real estate in the United States.

Basis of Presentation

The accompanying unaudited interim financial statements of Berkshires Homes, Inc. have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the Company’s audited 2013 annual financial statements and notes thereto filed on Form 10-K with the SEC. In the opinion of management, all adjustments, consisting of normal reoccurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods present have been reflected herein. The results of operation for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements, which would substantially duplicate the disclosure required in the Company’s fiscal 2013 financial statements have been omitted.

Berkshire Homes, Inc. 10-Q