Here Enterprises, Inc. is a development-stage company. The Company through its wholly owned subsidiary, Here Network Corp., operated a Website dining guide at www.dinehere.ca called Dine Here. The Website contained restaurant listings for British Columbia including Greater Vancouver, Victoria and Whistler. On March 9, 2010, the Company sold Here Network Corp. The Company did not generate revenues from continuing operations as of August 31, 2010. On September 9, 2010, the Company entered into an agreement to become the sole shareholder of ABS Land Company, Inc. and Cycle Ranch, Inc., and the owner of 99% limited partnership interest of Cycle Ranch Management, Ltd., making them wholly owned subsidiaries of the Company. Cycle Ranch, Inc. is the managing partner of Cycle Ranch Management, Ltd., which operates a motocross park near Floresville, Texas. ASB owns land which it leases to Cycle Ranch Management, Ltd. for its operations.