Enhance Skin Products (EHSK) 10-Q 5 Mar 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Jan. 31, 2014
Document and Entity Information	'
Entity Registrant Name	'Enhance Skin Products Inc
Document Type	'10-Q
Document Period End Date	31-Jan-14
Amendment Flag	'false
Entity Central Index Key	'0001395400
Current Fiscal Year End Date	'--04-30
Entity Common Stock, Shares Outstanding	87,289,015
Entity Public Float	$1,065,000
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q3

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS, AS AT JANUARY 31, 2014 (Unaudited) AND APRIL 30, 2013 (Audited) (USD $)	Jan. 31, 2014		Apr. 30, 2013
ASSETS	'		'
Cash	$755		$30,866
Accounts receivable	'		2,577
Prepayments	'		1,100
Total current assets	755		34,543
Total assets	755		34,543
Liabilities	'		'
Accounts payable and accrued liabilities	168,688		114,930
Accounts payable to related parties	457	[1]	5,849	[1]
Accounts payable to related parties convertible into shares	73,250	[1]	120,326	[1]
Advances from related parties	96,489	[1]	93,481	[1]
Advances from related parties convertible into shares	109,992	[1]	50,000	[1]
Total current liabilities	448,876		384,586
Total liabilities	448,876		384,586
Stockholders' deficit	'		'
Common shares	87,289	[2]	55,250	[2]
Shares to be issued	12,978	[2]	27,215	[2]
Additional paid-in capital	1,708,100		1,637,118
Accumulated other comprehensive loss	-1,201		-3,569
Accumulated deficit	-2,255,287		-2,066,057
Total stockholders' deficit	-448,121		-350,043
Total liabilities and stockholders' deficit	$755		$34,543
[1]	See Note 4.
[2]	See Note 5.

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Jan. 31, 2014	Apr. 30, 2013
Statement of Financial Position	'	'
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares Issued	87,289,015	55,250,000
Common Stock, Shares Outstanding	87,289,015	55,250,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS FOR THE THREE MONTHS AND THE NINE MONTHS ENDED JANUARY 31, 2014 AND 2013 (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Statement of Income	'	'	'	'
SALES	$140	'	$541	'
EXPENSES	'	'	'	'
General and administrative	9,460	17,161	34,603	32,234
Professional fees	50,111	21,116	155,168	162,812
Marketing	'	'	'	342
Total operating expenses	59,571	38,277	189,771	195,388
Net loss for the period before income taxes	-59,431	-38,277	-189,230	-195,388
Net loss for the period	-59,431	-38,277	-189,230	-195,388
Foreign currency translation adjustment	654	30	2,368	45
Comprehensive loss	($58,777)	($38,247)	($186,862)	($195,343)
Loss per share, basic and diluted	$0	$0	$0	$0
Weighted average number of common shares outstanding	87,289,014	53,250,000	82,500,007	53,250,000

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED JANUARY 31, 2014 AND 2013 (Unaudited) (USD $)	9 Months Ended
	Jan. 31, 2014		Jan. 31, 2013
Statement of Cash Flows	'		'
Net loss for the period	($189,230)		($195,388)
Contributed services	0		51,992
Stock issued for services	26,096		0
Accounts receivable	2,577		0
Prepayments (increase/decrease)	1,100		0
Accounts payable and accrued liabilities (increase/decrease)	53,758		134,749
Accounts payable to related parties (increase/decrease)	3,070		975
Cash used in operating activities	-102,629		-7,672
Proceeds from issuance of shares	12,500	[1]	0	[1]
Advances from related parties (increase/decrease)	57,650		7,037
Cash provided by financing activities	70,150		7,037
Net decrease in cash during the period	-32,479		-635
Effect of foreign currency translation	2,368		45
Cash, beginning of the period	30,866		1,075
Cash, end of period	755		485
Cash paid for income taxes	0		0
Cash paid for interest	$0		$0
[1]	During the third quarter ended January 31, 2014 debts amounting to $50,189 are converted into 12,978,867 shares to be issued during fourth quarter ending April 30, 2014 (Note 5).

Note_1_Basis_of_Presentation

Note 1. Basis of Presentation	9 Months Ended
	Jan. 31, 2014
Notes	'
Note 1. Basis of Presentation	'
	NOTE 1.   BASIS OF PRESENTATION
	The accompanying unaudited interim condensed consolidated financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial positions, results of operations, and cash flows at January 31, 2014 and 2013, have been made.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these unaudited interim condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company's April 30, 2013 and 2012 audited financial statements. The results of operations for the periods ended January 31, 2014 and 2013 are not necessarily indicative of the operating results for the full year.

Note_2_Recent_Accounting_Prono

Note 2. Recent Accounting Pronouncements	9 Months Ended
	Jan. 31, 2014
Notes	'
Note 2. Recent Accounting Pronouncements	'
	NOTE 2.   RECENT ACCOUNTING PRONOUNCEMENTS
	The Company’s management has evaluated all the recently issued accounting pronouncements through the filing date of these financial statements and does not believe that they will have a material effect on the Company’s financial position and results of operations.

Note_3_Going_Concern

Note 3. Going Concern	9 Months Ended
	Jan. 31, 2014
Notes	'
Note 3. Going Concern	'
	NOTE 3.   GOING CONCERN
	The accompanying unaudited interim condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. As at January 31, 2014 the Company has a working capital deficit of $448,121and an accumulated deficit of $2,255,287.  The Company has relied on advances from its former CEO, director, current CEO and a related party to meet the working capital requirements.
	The ability of the Company to continue as a going concern and become a profitable entity is dependent upon the Company’s successful efforts to complete the restructure of its balance sheet, obtain additional funding to reposition its product line and generate sales and then attain profitable operations.  In response to these problems, management has taken the following actions:
	On June 19, 2012, the Company entered into a written Agreement and Plan of Merger (the “Merger Agreement”) with Age Reversal, Inc., a Maryland corporation (“ARI”) as disclosed in Note 12 to the financial statements for the year ended April 30, 2012. On January 14, 2013, the Company received notice from ARI that ARI was withdrawing from the proposed merger with the Company to pursue other options. ARI thereby terminated the Merger Agreement and the Amendment to Agreement and Plan of Merger entered into on August 31, 2012 between the Company and ARI. The Company and ARI are in disagreement over ARI’s obligations on termination of the Merger Agreement to reimburse the company for certain expenses of the Merger. Pursuant to Section 7.1(b) of the Merger Agreement, the Company has demanded payment of the ESP Expense Reimbursement (as defined in the Merger Agreement) of $40,000 it claims is due under the Merger Agreement. ARI claims that it has reimbursed, advanced or otherwise paid to date amounts that satisfy this obligation. The Company continues to maintain that ARI owes the ESP Expense Reimbursement of $40,000 under the Merger Agreement.
	As at April 30, 2013, the Company restructured its balance sheet by entering into debt settlement agreements with certain creditors of the Company and termination agreements with certain officers/employees of the Company pursuant to the Restructuring Plan. As a result of these agreements the Company recorded $1,634,222 as forgiveness of debts during the year ended April 30, 2013.
	In addition, prior to the Company having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) the Company’s President & CEO, CSO and General Counsel will make no charge for services.
	Currently management is seeking additional financing to reposition its Visible Youth product line for the consumer market, to fund its direct to consumer sales campaign and to undertake clinical evaluations of its reformulations.   There can be no assurances, however, that management’s expectations of obtaining additional funding on terms satisfactory to the Company, or at all will, be achieved or that future sales will be realized.
	These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Note_4_Related_Party_Transacti

Note 4. Related Party Transactions and Balances	9 Months Ended
	Jan. 31, 2014
Notes	'
Note 4. Related Party Transactions and Balances	'
	NOTE 4.   RELATED PARTY TRANSACTIONS AND BALANCES
	The details of related party balances are as follows:
		31-Jan-14		30-Apr-13
		$		$
	Accounts payable to related parties
	- Unpaid remuneration		—		—
	- Balances owing to Mercuriali Ltd.		—		—
	- Unreimbursed expenses		457		5,849
	Accounts payable to related parties		457		5,849
	Accounts payable to related parties convertible into shares
	- Unpaid remuneration		40,062		75,414
	- Balances owing to Mercuriali Ltd.		33,188		33,188
	- Unreimbursed expenses		—		11,724
	Accounts payable to related parties convertible into shares		73,250		120,326
	Advances from related parties
	- Advances from directors		96,489		93,481
	Advances from related parties		96,489		93,481
	Advances from related parties convertible into shares
	- Advances from a director		109,992		50,000
	Advances from related parties convertible into shares		109,992		50,000
	ACCOUNTS PAYABLE TO RELATED PARTIES (INCLUDING CONVERTIBLE  INTO SHARES)
	The amount due to related parties consists of unpaid remuneration and unreimbursed expenses to the former CEO, former CFO, former COO and a contract consultant, net of the amounts forgiven under the termination agreements, together with advances from the former CEO and Mercuriali .  The former CEO and former COO were also directors during the period. Mercuriali Ltd is a company controlled by Mr. Nicholson the CEO and CFO. These liabilities, other than the balance owing to Mercuriali and the former CEO, are unsecured, non-interest bearing, and have no specific terms of repayment.
	Unpaid remuneration
	On May 12, 2010 Biostrategies Consulting Group Inc. the holder of 27,500,000 shares of common stock of the Company transferred 9,166,666 of these shares to Drasko Puseljic. Biostrategies Consulting Group Inc. is 100% privately owned by Dr. Samuel Asculai the CEO and a director of the Company. Mr. Puseljic had a 10-year service agreement with the company to assist in business development, contract administration and co-ordination of SEC filings with management and the Company’s SEC counsel. With his holdings, Mr. Puseljic has more than 5% of the outstanding equity of the Company and became a “related party”. Mr Puseljic billed the Company $150,000 during each of the previous fiscal years ended up to April 30, 2012. At April 30, 2013 Mr. Puseljic was owed $400,625 in unpaid fees. No such expenses have been accrued by the company since May 31, 2012 as they have been waived by Mr. Puseljic.  On March 5, 2013 Mr. Puseljic entered a termination agreement with the company (the “Puseljic Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Mr. Puseljic forgives all of the unpaid fees except for $20,031 which amount will be converted into five million three hundred twenty seven thousand four hundred and sixty (5,327,460) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000). During the previous year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Mr. Puseljic forgave all of the unpaid fees except for $20,031.  Further, the unpaid fee balance of Dr. Asculai of $20,031 described in the following paragraph, together with the associated share conversion, was also transferred to Mr. Puseljic’s balance.  Therefore, Mr. Puseljic’s balance of $40,062 is included in total unpaid remuneration balance as at January 31, 2014 and April 30, 2013, which amount will be converted into ten million six hundred fifty four thousand nine hundred and twenty (10,654,920) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).
	The Company incurred monthly consulting fee expenses of $12,500 to either Samuel Asculai or Biostrategies Consulting Group Inc. (“Biostrategies”), a private Ontario company wholly owned by Samuel Asculai, the Company’s then CEO and Director. The Company recorded $150,000 as an expense during each of the previous fiscal years ended up to April 30, 2012.  At April 30, 2013, $400,625 of these expenses were unpaid.  No such expenses have been accrued by the company since May 31, 2012 because these have been waived by Biostrategies and Dr. Asculai.
	On March 5, 2013 Biostrategies and Dr. Asculai entered a termination agreement with the Company (the “Asculai Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Biostrategies and Dr. Asculai forgive all of the unpaid fees except for $20,031 which amount will be converted into five million three hundred twenty seven thousand four hundred and sixty (5,327,460) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).  During the previous year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Dr. Asculai forgave all of the unpaid fees except for $20,031 which was transferred, together with the associated share conversion, to the balance of Mr. Puseljic.
	On December 20, 2010 the Company entered into an employment agreement with Brian Lukian, our then Chief Financial Officer. The agreement had an initial term of five years, which was renewable for additional two year periods after such initial term and provided for payment for services provided by Mr. Lukian from May 1, 2010. Pursuant to the agreement, Mr. Lukian received a base salary and was eligible to participate in any bonus plan established by the company for employees and consultants. Mr. Lukian's base salary was $150,000 per annum. Mr Lukian billed the Company $150,000 during each of the previous fiscal years ended up to April 30, 2012.
	The employment agreement with Mr. Brian Lukian was terminated on May 31, 2012 as a result of his resignation from the Company. At April 30, 2013, Mr. Lukian was owed $307,047 in unpaid fees.  On March 5, 2013 Mr. Lukian entered a termination agreement with the company (the “Lukian Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Mr. Lukian agreed to forgive all of the unpaid fees except for $15,352 which amount will be converted into four million eighty three thousand and seventy two (4,083,072) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).  During the previous year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Mr. Lukian forgave all of the unpaid fees except for $15,352 which was included in total unpaid remuneration balance of October 31, 2013 and April 30, 2013.
	Effective January 30, 2014, the Company and Mr. Lukian entered into an amendment to the Lukian Termination Agreement (the “Lukian Termination Amendment Agreement”) pursuant to which Mr. Lukian agreed to convert the $15,532 of unpaid fees due to him into 4,083,072 shares of the Company’s common stock. The Company has instructed its transfer agent to issue shares to Mr. Lukian pursuant to the Lukian Termination Amendment Agreement and expects these shares to be issued in the quarter ending April 30, 2014. Mr Lukian also agreed to convert unreimbursed expenses into shares as further disclosed below under the heading Unreimbursed expenses. These shares have been classified as shares to be issued (See Note 5).  Except for the obligations set out in the Lukian Termination Amendment Agreement, Mr. Lukian has released the Company from all claims and causes of action. A copy of the Lukian Termination Amendment Agreement is attached hereto as Exhibit 10.6.
	The Company incurred monthly employment expenses of $12,500 to Chris Hovey, the Company’s then Chief Operating Officer.  The Company recorded $150,000 as an expense during each of the previous fiscal years ended up to April 30, 2012.  At April 30, 2013, $400,000 of these expenses were unpaid.  No such expenses have been accrued by the company since May 31, 2012 because these have been waived by Mr. Hovey. On March 5, 2013, Mr. Hovey entered into a termination agreement with the Company (the “Hovey Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Mr. Hovey agreed to forgive all of the unpaid fees except for $20,000 which amount was to be converted into five million three hundred nineteen thousand one hundred and forty nine (5,319,149) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).  During the year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Mr. Hovey forgave all of the unpaid fees except for $20,000 which was included in total unpaid remuneration balance of October 31, 2013 and April 30, 2013.
	Effective January 30, 2014, the Company and Mr. Hovey entered into an amendment to the Hovey Termination Agreement (the “Hovey Termination Amendment Agreement”) pursuant to which Mr. Hovey agreed to convert the $20,000 of unpaid fees due to him into 5,319,149 shares of the Company’s common stock.  The Company has instructed its transfer agent to issue shares to Mr. Hovey pursuant to the Hovey Termination Amendment Agreement and expects these shares to be issued in the quarter ending April 30, 2014. Mr. Hovey also agreed to convert unreimbursed expenses into shares as further disclosed below under the heading Unreimbursed Expenses.  These shares have been classified as shares to be issued (See Note 5).  Except for the obligations set out in the Hovey Termination Amendment Agreement, Mr. Hovey has released the Company from all claims and causes of action. A copy of the Hovey Termination Amendment Agreement is attached hereto as Exhibit 10.6.
	Balance owing to Mercuriali Ltd.
	On July 12, 2010 the Company entered into a Termination and Settlement Agreement (the "Settlement Agreement") with Mercuriali Ltd. (“Mercuriali”)  , a company controlled by Donald Nicholson, a then director of the Company and now a director and the Company’s President, Chief Executive Officer and Chief Financial Officer. The Settlement Agreement terminated a Letter of Intent between the Company and Mercuriali regarding a proposed merger between the Company and Mercuriali as part of a larger transaction involving the reverse merger of the Company into a company listed on AIM, a sub-market of the London Stock Exchange. Neither the merger between Mercuriali and the Company, nor the reverse merger of the Company and the AIM listed company took place. Under the Settlement Agreement, the Company agreed to pay Mercuriali expenses incurred pursuant to the Letter of Intent of GBP22,082 payable at a rate of 5% of gross funds raised by the Company. After receiving proceeds from financing the Company will pay 5% of the gross proceeds to Mercuriali until the obligation has been paid.  Other than the items provided for in the Termination Agreement, the Company and Mercuriali released each other from all claims relating to the Letter of Intent.  Through the previous year ended April 30, 2012 the Company has raised $60,000 of funds from the issuance of Common Stock, 5% of this or $3,000 should have been paid to satisfy this obligation; however, only $1,500 was paid during the previous fiscal years ended April 30, 2013. As of January 31, 2014 and April 30, 2013 the balance owed to Mercuriali is $33,188. The balance is secured by the assets of the Company.  Upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan and upon the Company raising additional financing of at least $250,000, Mercuriali shall  convert the total amounts owed to it under the Loan Agreement into common shares of the Company at a conversion price of $0.00376 per share.
	ADVANCES FROM RELATED PARTIES (INCLUDING CONVERTIBLE  INTO SHARES)
	As of January 31, 2014 and April 30, 2013, the Company owed in total $206,481 and $143,481, respectively, in respect of total advances from Dr. Asculai its former CEO and Mercuriali Ltd, a company controlled by Mr. Nicholson the Company’s CEO.  The advances due to Dr. Asculai and Mercuriali Ltd are secured by the assets of the Company, and do not bear interest.
	On March 4, 2013 the Company, Dr. Asculai and Mercuriali Ltd. entered into a Loan Agreement (the “Loan Agreement”) under which Mercuriali advanced the Company fifty thousand United States dollars ($50,000) and which provided for the possibility of further advances by Mercuriali to the Company. As at January 31, 2014, Mercuriali has advanced a total of $109,992 to the Company pursuant to the Loan Agreement.  Upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan and upon the Company raising additional financing of at least $250,000, Mercuriali shall convert the amounts owed to it under the Loan Agreement into common shares of the Company at a conversion price of $0.00376 per share.  The Loan Agreement also provides that upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan, Dr. Asculai shall convert fifty percent (50%) of the amounts owed to him into common shares of the Company at a conversion price of $0.00376 per share. The remainder of the amount owed to Dr. Asculai is to be paid in quarterly installments after the Company has cumulatively raised one million United States dollars.  During the year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, $86,803 representing 50% of Dr. Asculai’s balance outstanding as at October 31, 2012 were converted into 23,085,772 common shares of the Company which were issued June 7, 2013.
	Unreimbursed expenses
	The unreimbursed expenses included within Accounts Payable to related parties represent expenses incurred on behalf of the Company by Mr. Chris Hovey, Mr. Brian Lukian and Mercuriali and a contract consultant.  As at the effective date of the Hovey Termination Amendment Agreement, the Company owed Mr. Hovey $1,530 in unreimbursed expenses (the “Additional Unreimbursed Expenses”).  Pursuant to the Hovey Termination Amendment Agreement, the Additional Unreimbursed Expenses will be converted into 191,250 shares of the Company’s common stock. As at the effective date of the Lukian Termination Amendment Agreement, the Company owed Mr. Lukian $2,137 in unreimbursed expenses (the “Unreimbursed Expenses”).  Pursuant to the Lukian Termination Amendment Agreement, the Unreimbursed Expenses will be converted into 267,125 shares of the Company’s common stock.  As of January 31, 2014 unrembursed expenses owed to Mercuriali amounted to 5,312.81 ($8,804.92) and were immediately due and payable. Effective January 31, 2014 Mercuriali and the Company agreed that these expenses would be treated as part of the Mercuriali Loan Amount under the Loan Agreement and accordingly this amount was  transferred to Advances from Related Parties convertible into shares.
	The unreimbursed expenses at April 30, 2013 of $11,724 included within Accounts Payable to related parties convertible into shares represent expenses incurred by Mr. Chris Hovey on behalf of the Company.  Pursuant to the Hovey Termination Agreement the Company agreed to reimburse these expenses upon raising an aggregate one million dollars. In addition, Mr. Chris Hovey had the option, upon the Company entering into cumulative fundraisings of at least $150,000, to convert within 5 business days these expenses of $11,724 into three million one hundred eighteen thousand two hundred and seventy one (3,118,271) common shares of the Corporation.  Effective January 30, 2014, under the Hovey Termination Amendment Agreement the $11,724 of unreimbursed expenses will be converted into 3,118,271 shares of the Company’s common stock.   The Company has instructed its transfer agent to issue shares to Mr. Hovey pursuant to the Hovey Termination Amendment Agreement and expects these shares to be issued in the quarter ending April 30, 2014.
	All shares issued under the Hovey Termination Amendment Agreement and the Lukian Termination Amendment Agreement have been classified as shares to be issued (See Note 5).
	OTHER INFORMATION
	On February 13, 2013, Dr. Samuel S. Asculai resigned his position as President and CEO of the Company and was appointed Chief Scientific Officer (“CSO”) and Chairman of the Board of Directors of the Company. On March 5, 2013 Biostrategies entered into a new consulting agreement with the Company for the services of Dr. Asculai as the Company’s CSO (the “Asculai Consulting Agreement”). Prior to the Corporation having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Biostrategies will make no charge for services. Once the Company has completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Biostrategies’ base compensation shall be increased to five thousand United States dollars (US $5,000) per month.  Once the Company has raised an aggregate total of one and a half million United States dollars (US $1,500,000) of financing, Biostrategies’ base compensation shall be increased to ten thousand United States dollars (US $10,000) per month.
	On February 13, 2013 Mr Donald Nicholson was appointed to the roles of President, CEO and CFO of the the Company. On March 5, 2013 Mercuriali entered into a consulting agreement with the Company for the services of Mr. Nicholson as the Company’s President, CEO and CFO (the “Mercuriali Consulting Agreement”). Prior to the Corporation having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mercuriali will make no charge for services. Once the Corporation has completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mercuriali’s base compensation shall be increased to five thousand United States dollars (US $5,000) per month.  Once the Corporation has raised an aggregate total of one and a half million United States dollars (US $1,500,000) of financing, Mercuriali’s base compensation shall be increased to ten thousand United States dollars (US $10,000) per month.
	On March 4, 2013 the Company and Mercuriali entered into a security agreement (“Security Agreement”) on the same terms as the existing Security Agreement between the Company and Dr. Asculai in respect of all amounts owed to Mercuriali.  This agreement provides Mercuriali with a general security interest in all the assets of the Company.
	On March 5, 2013 Mr. Puseljic entered into a new employment agreement with the Company (the “Puseljic Employment Agreement”). Pursuant to this agreement, Mr. Puseljic will provide certain legal services to the Company.  Prior to the Company having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mr. Puseljic will make no charge for services. Once the Company has completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mr. Puseljic’s base compensation shall be increased to five thousand United States dollars (US $5,000) per month.  Once the Company has raised an aggregate total of one and a half million United States dollars (US $1,500,000) of financing, Mr. Puseljic’s base compensation shall be increased to ten thousand United States dollars (US $10,000) per month.

Note_5_Stockholders_Deficit

Note 5. Stockholders' Deficit	9 Months Ended
	Jan. 31, 2014
Notes	'
Note 5. Stockholders' Deficit	'
	NOTE 5.   STOCKHOLDERS' DEFICIT
	COMMON SHARES - AUTHORIZED
	As at January 31, 2014, the Company has 300,000,000 common shares authorized.  The common shares have a $0.001 par value.  All common stock shares have equal voting rights, are non-assessable and have one vote per share.  Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they chose to do so, elect all of the directors of the Company.
	COMMON SHARES - ISSUED AND OUTSTANDING
	On April 12, 2013, the Company entered into a Settlement Agreement and Release with Crisnic Fund S.A. (“Crisnic”).  Pursuant to this agreement, during the quarter ended July 31, 2013, the Company issued 375,000 common shares to Crisnic in consideration for Crisnic releasing the Company from all claims, debts and obligations including without limitation expenses of $5,600 owing to Crisnic under an Indirect Primary Offering Agreement with the Company.
	Pursuant to a settlement agreement with Heenan Blakie, which was attached as as Exhibit 99.1 to the Company’s annual report on Form 10-K for the period ended April 30, 2013, the Company issued 1,441,242 common shares of the Company pursuant to Regulation S of the Securities Act during the previous quarter ended July 31, 2013.
	Pursuant to a settlement agreement with Stepp Law Corporation, which was attached as Exhibit 99.2 to the Company’s annual report on Form 10-K for the period ending April 30, 2013, the Company issued 2,312,533 common shares of the Company pursuant to Regulation D of the Securities Act during the previous quarter ended July 31, 2013.
	On March 4, 2013 the Company, Dr. Asculai and Mercuriali Ltd. entered into a Loan Agreement.  The Loan Agreement provides that upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan, Dr. Asculai shall convert fifty percent (50%) of the amounts owed to him into common shares of the Company at a conversion price of $0.00376 per share.  During the year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, $86,803 representing 50% of Dr. Asculai’s balance outstanding as at October 31, 2012 were converted into 23,085,772 common shares of the Company during the quarter ended July 31, 2013. The sale of these securities was made in reliance on the exemption from registration provided by Section 4(2) of the Securities Act of 1933.
	On May 24, 2013, the Company entered into a services agreement with Beauty Scouts, LLC (“Beauty Scouts”) pursuant to which Beauty Scouts is to provide services including data sheet preparation and drafting of business/financial plans.  As consideration for these services, the Company is obligated to pay Beauty Scouts $13,000 and issue 1,500,000 common shares valued at $0.008 per share. The sale of these securities was made in reliance on the exemption from registration provided by Section 4(2) of the Securities Act of 1933.
	On June 21, 2013 the Company entered into a Stock Purchase Agreement with Grim AS.  Grim AS is controlled by the spouse of Frode Botnevik, a director of the Company.  Pursuant to this agreement, the Company sold 3,324,468 shares of the Company’s Common Stock to Grim AS for an aggregate purchase price of U.S.$12,500.  These shares were valued at $0.008 per share and resultantly a charge of $14,096 representing directors services were recognized during the previous quarter ended July 31, 2013 and is included in general and administrative expenses for the nine months ended January 31, 2014.
	Pursuant to the above-noted agreements the Company issued 32,039,015 shares of common stock during the previous quarter ended July 31, 2013.
	As at January 31, 2014 there were 87,289,015 shares of common stock issued out of the authorized 300,000,000 common shares.  The par value of the common shares is $0.001 resulting in common stock of $87,289.
	SHARES TO BE ISSUED
	As at January 31, 2014, the Company is required to issue a total of 8,628,670 common shares with an aggregate par value of $8,628 to Mr. Chris Hovey pursuant to the Hovey Termination Amendment Agreement and a total of 4,350,197 common shares with an aggregate par value of $4,350 to Mr. Brian Lukian pursuant to the Lukian Termination Amendment Agreement. These shares are expected to be issued during the fourth quarter ending April 30, 2014.

Note_6_Subsequent_Events

Note 6. Subsequent Events	9 Months Ended
	Jan. 31, 2014
Notes	'
Note 6. Subsequent Events	'
	NOTE 6.   SUBSEQUENT EVENTS
	Effective March 3, 2014, the Company and Mr. Puseljic entered into an agreement to amend the Puseljic Termination Agreement and the Puseljic Employment Agreement (the “Puseljic Amendment Agreement”).  The Puseljic Amendment Agreement clarifies the conditions under which Mr. Puseljic will convert debt owed to him under the Puseljic Termination Agreement and the conditions under which Mr. Puseljic will begin to collect salary under the Puseljic Employment Agreement.  A copy of the Puseljic Amendment is attached hereto as Exhibit 10.4.
	Effective March 3, 2014, the Company and Mr. Asculai and Biostrategies Consulting Group, a company controlled by Mr. Asculai, entered into an agreement to amend the Asculai Termination Agreement and the Asculai Consulting Agreement (the “Asculai Amendment Agreement”).  The Asculai Amendment Agreement clarifies the conditions under which Mr. Asculai will convert debt owed to him under the Asculai Termination Agreement and the conditions under which Biostrategies will begin to collect salary under the Asculai Consulting Agreement.  A copy of the Asculai Amendment is attached hereto as Exhibit 10.3.
	Effective March 3, 2014, the Company and Mr. Nicholson and Mercuriali Ltd., a company controlled by Mr. Nicholson, entered into an agreement to amend the Mercuriali Consulting Agreement (the “Mercuriali Amendment Agreement”).  The Mercuriali Amendment Agreement clarifies the conditions under which Mercuriali will begin to collect salary under the Mercuriali Consulting Agreement.  A copy of the Mercuriali Amendment is attached hereto as Exhibit 10.2.
	Effective March 3, 2014, the Company, Mr. Asculai and Mercuriali Ltd., a company controlled by Mr. Nicholson, entered into an agreement to amend the Loan Agreement (“Loan Amendment Agreement No. 2”).  Loan Amendment Agreement No. 2 clarifies the conditions under which Mercuriali will convert debt owed to it under the Loan Agreement.  A copy of Loan Amendment Agreement No. 2 is attached hereto as Exhibit 10.1.

Note_4_Related_Party_Transacti1

Note 4. Related Party Transactions and Balances: Accounts Payable To Related Parties (including Convertible Into Shares) (Policies)	9 Months Ended
	Jan. 31, 2014
Policies	'
Accounts Payable To Related Parties (including Convertible Into Shares)	'
	ACCOUNTS PAYABLE TO RELATED PARTIES (INCLUDING CONVERTIBLE  INTO SHARES)
	The amount due to related parties consists of unpaid remuneration and unreimbursed expenses to the former CEO, former CFO, former COO and a contract consultant, net of the amounts forgiven under the termination agreements, together with advances from the former CEO and Mercuriali .  The former CEO and former COO were also directors during the period. Mercuriali Ltd is a company controlled by Mr. Nicholson the CEO and CFO. These liabilities, other than the balance owing to Mercuriali and the former CEO, are unsecured, non-interest bearing, and have no specific terms of repayment.
	Unpaid remuneration
	On May 12, 2010 Biostrategies Consulting Group Inc. the holder of 27,500,000 shares of common stock of the Company transferred 9,166,666 of these shares to Drasko Puseljic. Biostrategies Consulting Group Inc. is 100% privately owned by Dr. Samuel Asculai the CEO and a director of the Company. Mr. Puseljic had a 10-year service agreement with the company to assist in business development, contract administration and co-ordination of SEC filings with management and the Company’s SEC counsel. With his holdings, Mr. Puseljic has more than 5% of the outstanding equity of the Company and became a “related party”. Mr Puseljic billed the Company $150,000 during each of the previous fiscal years ended up to April 30, 2012. At April 30, 2013 Mr. Puseljic was owed $400,625 in unpaid fees. No such expenses have been accrued by the company since May 31, 2012 as they have been waived by Mr. Puseljic.  On March 5, 2013 Mr. Puseljic entered a termination agreement with the company (the “Puseljic Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Mr. Puseljic forgives all of the unpaid fees except for $20,031 which amount will be converted into five million three hundred twenty seven thousand four hundred and sixty (5,327,460) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000). During the previous year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Mr. Puseljic forgave all of the unpaid fees except for $20,031.  Further, the unpaid fee balance of Dr. Asculai of $20,031 described in the following paragraph, together with the associated share conversion, was also transferred to Mr. Puseljic’s balance.  Therefore, Mr. Puseljic’s balance of $40,062 is included in total unpaid remuneration balance as at January 31, 2014 and April 30, 2013, which amount will be converted into ten million six hundred fifty four thousand nine hundred and twenty (10,654,920) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).
	The Company incurred monthly consulting fee expenses of $12,500 to either Samuel Asculai or Biostrategies Consulting Group Inc. (“Biostrategies”), a private Ontario company wholly owned by Samuel Asculai, the Company’s then CEO and Director. The Company recorded $150,000 as an expense during each of the previous fiscal years ended up to April 30, 2012.  At April 30, 2013, $400,625 of these expenses were unpaid.  No such expenses have been accrued by the company since May 31, 2012 because these have been waived by Biostrategies and Dr. Asculai.
	On March 5, 2013 Biostrategies and Dr. Asculai entered a termination agreement with the Company (the “Asculai Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Biostrategies and Dr. Asculai forgive all of the unpaid fees except for $20,031 which amount will be converted into five million three hundred twenty seven thousand four hundred and sixty (5,327,460) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).  During the previous year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Dr. Asculai forgave all of the unpaid fees except for $20,031 which was transferred, together with the associated share conversion, to the balance of Mr. Puseljic.
	On December 20, 2010 the Company entered into an employment agreement with Brian Lukian, our then Chief Financial Officer. The agreement had an initial term of five years, which was renewable for additional two year periods after such initial term and provided for payment for services provided by Mr. Lukian from May 1, 2010. Pursuant to the agreement, Mr. Lukian received a base salary and was eligible to participate in any bonus plan established by the company for employees and consultants. Mr. Lukian's base salary was $150,000 per annum. Mr Lukian billed the Company $150,000 during each of the previous fiscal years ended up to April 30, 2012.
	The employment agreement with Mr. Brian Lukian was terminated on May 31, 2012 as a result of his resignation from the Company. At April 30, 2013, Mr. Lukian was owed $307,047 in unpaid fees.  On March 5, 2013 Mr. Lukian entered a termination agreement with the company (the “Lukian Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Mr. Lukian agreed to forgive all of the unpaid fees except for $15,352 which amount will be converted into four million eighty three thousand and seventy two (4,083,072) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).  During the previous year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Mr. Lukian forgave all of the unpaid fees except for $15,352 which was included in total unpaid remuneration balance of October 31, 2013 and April 30, 2013.
	Effective January 30, 2014, the Company and Mr. Lukian entered into an amendment to the Lukian Termination Agreement (the “Lukian Termination Amendment Agreement”) pursuant to which Mr. Lukian agreed to convert the $15,532 of unpaid fees due to him into 4,083,072 shares of the Company’s common stock. The Company has instructed its transfer agent to issue shares to Mr. Lukian pursuant to the Lukian Termination Amendment Agreement and expects these shares to be issued in the quarter ending April 30, 2014. Mr Lukian also agreed to convert unreimbursed expenses into shares as further disclosed below under the heading Unreimbursed expenses. These shares have been classified as shares to be issued (See Note 5).  Except for the obligations set out in the Lukian Termination Amendment Agreement, Mr. Lukian has released the Company from all claims and causes of action. A copy of the Lukian Termination Amendment Agreement is attached hereto as Exhibit 10.6.
	The Company incurred monthly employment expenses of $12,500 to Chris Hovey, the Company’s then Chief Operating Officer.  The Company recorded $150,000 as an expense during each of the previous fiscal years ended up to April 30, 2012.  At April 30, 2013, $400,000 of these expenses were unpaid.  No such expenses have been accrued by the company since May 31, 2012 because these have been waived by Mr. Hovey. On March 5, 2013, Mr. Hovey entered into a termination agreement with the Company (the “Hovey Termination Agreement”) pursuant to which upon the Company substantially completing the Restructuring Plan, Mr. Hovey agreed to forgive all of the unpaid fees except for $20,000 which amount was to be converted into five million three hundred nineteen thousand one hundred and forty nine (5,319,149) common shares of the Company’s stock upon the Company entering into cumulative fundraisings of at least one hundred and fifty thousand United States dollars ($150,000).  During the year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, Mr. Hovey forgave all of the unpaid fees except for $20,000 which was included in total unpaid remuneration balance of October 31, 2013 and April 30, 2013.
	Effective January 30, 2014, the Company and Mr. Hovey entered into an amendment to the Hovey Termination Agreement (the “Hovey Termination Amendment Agreement”) pursuant to which Mr. Hovey agreed to convert the $20,000 of unpaid fees due to him into 5,319,149 shares of the Company’s common stock.  The Company has instructed its transfer agent to issue shares to Mr. Hovey pursuant to the Hovey Termination Amendment Agreement and expects these shares to be issued in the quarter ending April 30, 2014. Mr. Hovey also agreed to convert unreimbursed expenses into shares as further disclosed below under the heading Unreimbursed Expenses.  These shares have been classified as shares to be issued (See Note 5).  Except for the obligations set out in the Hovey Termination Amendment Agreement, Mr. Hovey has released the Company from all claims and causes of action. A copy of the Hovey Termination Amendment Agreement is attached hereto as Exhibit 10.6.
	Balance owing to Mercuriali Ltd.
	On July 12, 2010 the Company entered into a Termination and Settlement Agreement (the "Settlement Agreement") with Mercuriali Ltd. (“Mercuriali”)  , a company controlled by Donald Nicholson, a then director of the Company and now a director and the Company’s President, Chief Executive Officer and Chief Financial Officer. The Settlement Agreement terminated a Letter of Intent between the Company and Mercuriali regarding a proposed merger between the Company and Mercuriali as part of a larger transaction involving the reverse merger of the Company into a company listed on AIM, a sub-market of the London Stock Exchange. Neither the merger between Mercuriali and the Company, nor the reverse merger of the Company and the AIM listed company took place. Under the Settlement Agreement, the Company agreed to pay Mercuriali expenses incurred pursuant to the Letter of Intent of GBP22,082 payable at a rate of 5% of gross funds raised by the Company. After receiving proceeds from financing the Company will pay 5% of the gross proceeds to Mercuriali until the obligation has been paid.  Other than the items provided for in the Termination Agreement, the Company and Mercuriali released each other from all claims relating to the Letter of Intent.  Through the previous year ended April 30, 2012 the Company has raised $60,000 of funds from the issuance of Common Stock, 5% of this or $3,000 should have been paid to satisfy this obligation; however, only $1,500 was paid during the previous fiscal years ended April 30, 2013. As of January 31, 2014 and April 30, 2013 the balance owed to Mercuriali is $33,188. The balance is secured by the assets of the Company.  Upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan and upon the Company raising additional financing of at least $250,000, Mercuriali shall  convert the total amounts owed to it under the Loan Agreement into common shares of the Company at a conversion price of $0.00376 per share.

Note_4_Related_Party_Transacti2

Note 4. Related Party Transactions and Balances: Advances From Related Parties (including Convertible Into Shares) (Policies)	9 Months Ended
	Jan. 31, 2014
Policies	'
Advances From Related Parties (including Convertible Into Shares)	'
	ADVANCES FROM RELATED PARTIES (INCLUDING CONVERTIBLE  INTO SHARES)
	As of January 31, 2014 and April 30, 2013, the Company owed in total $206,481 and $143,481, respectively, in respect of total advances from Dr. Asculai its former CEO and Mercuriali Ltd, a company controlled by Mr. Nicholson the Company’s CEO.  The advances due to Dr. Asculai and Mercuriali Ltd are secured by the assets of the Company, and do not bear interest.
	On March 4, 2013 the Company, Dr. Asculai and Mercuriali Ltd. entered into a Loan Agreement (the “Loan Agreement”) under which Mercuriali advanced the Company fifty thousand United States dollars ($50,000) and which provided for the possibility of further advances by Mercuriali to the Company. As at January 31, 2014, Mercuriali has advanced a total of $109,992 to the Company pursuant to the Loan Agreement.  Upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan and upon the Company raising additional financing of at least $250,000, Mercuriali shall convert the amounts owed to it under the Loan Agreement into common shares of the Company at a conversion price of $0.00376 per share.  The Loan Agreement also provides that upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan, Dr. Asculai shall convert fifty percent (50%) of the amounts owed to him into common shares of the Company at a conversion price of $0.00376 per share. The remainder of the amount owed to Dr. Asculai is to be paid in quarterly installments after the Company has cumulatively raised one million United States dollars.  During the year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, $86,803 representing 50% of Dr. Asculai’s balance outstanding as at October 31, 2012 were converted into 23,085,772 common shares of the Company which were issued June 7, 2013.
	Unreimbursed expenses
	The unreimbursed expenses included within Accounts Payable to related parties represent expenses incurred on behalf of the Company by Mr. Chris Hovey, Mr. Brian Lukian and Mercuriali and a contract consultant.  As at the effective date of the Hovey Termination Amendment Agreement, the Company owed Mr. Hovey $1,530 in unreimbursed expenses (the “Additional Unreimbursed Expenses”).  Pursuant to the Hovey Termination Amendment Agreement, the Additional Unreimbursed Expenses will be converted into 191,250 shares of the Company’s common stock. As at the effective date of the Lukian Termination Amendment Agreement, the Company owed Mr. Lukian $2,137 in unreimbursed expenses (the “Unreimbursed Expenses”).  Pursuant to the Lukian Termination Amendment Agreement, the Unreimbursed Expenses will be converted into 267,125 shares of the Company’s common stock.  As of January 31, 2014 unrembursed expenses owed to Mercuriali amounted to 5,312.81 ($8,804.92) and were immediately due and payable. Effective January 31, 2014 Mercuriali and the Company agreed that these expenses would be treated as part of the Mercuriali Loan Amount under the Loan Agreement and accordingly this amount was  transferred to Advances from Related Parties convertible into shares.
	The unreimbursed expenses at April 30, 2013 of $11,724 included within Accounts Payable to related parties convertible into shares represent expenses incurred by Mr. Chris Hovey on behalf of the Company.  Pursuant to the Hovey Termination Agreement the Company agreed to reimburse these expenses upon raising an aggregate one million dollars. In addition, Mr. Chris Hovey had the option, upon the Company entering into cumulative fundraisings of at least $150,000, to convert within 5 business days these expenses of $11,724 into three million one hundred eighteen thousand two hundred and seventy one (3,118,271) common shares of the Corporation.  Effective January 30, 2014, under the Hovey Termination Amendment Agreement the $11,724 of unreimbursed expenses will be converted into 3,118,271 shares of the Company’s common stock.   The Company has instructed its transfer agent to issue shares to Mr. Hovey pursuant to the Hovey Termination Amendment Agreement and expects these shares to be issued in the quarter ending April 30, 2014.
	All shares issued under the Hovey Termination Amendment Agreement and the Lukian Termination Amendment Agreement have been classified as shares to be issued (See Note 5).

Note_4_Related_Party_Transacti3

Note 4. Related Party Transactions and Balances: Other Information (Policies)	9 Months Ended
	Jan. 31, 2014
Policies	'
Other Information	'
	OTHER INFORMATION
	On February 13, 2013, Dr. Samuel S. Asculai resigned his position as President and CEO of the Company and was appointed Chief Scientific Officer (“CSO”) and Chairman of the Board of Directors of the Company. On March 5, 2013 Biostrategies entered into a new consulting agreement with the Company for the services of Dr. Asculai as the Company’s CSO (the “Asculai Consulting Agreement”). Prior to the Corporation having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Biostrategies will make no charge for services. Once the Company has completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Biostrategies’ base compensation shall be increased to five thousand United States dollars (US $5,000) per month.  Once the Company has raised an aggregate total of one and a half million United States dollars (US $1,500,000) of financing, Biostrategies’ base compensation shall be increased to ten thousand United States dollars (US $10,000) per month.
	On February 13, 2013 Mr Donald Nicholson was appointed to the roles of President, CEO and CFO of the the Company. On March 5, 2013 Mercuriali entered into a consulting agreement with the Company for the services of Mr. Nicholson as the Company’s President, CEO and CFO (the “Mercuriali Consulting Agreement”). Prior to the Corporation having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mercuriali will make no charge for services. Once the Corporation has completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mercuriali’s base compensation shall be increased to five thousand United States dollars (US $5,000) per month.  Once the Corporation has raised an aggregate total of one and a half million United States dollars (US $1,500,000) of financing, Mercuriali’s base compensation shall be increased to ten thousand United States dollars (US $10,000) per month.
	On March 4, 2013 the Company and Mercuriali entered into a security agreement (“Security Agreement”) on the same terms as the existing Security Agreement between the Company and Dr. Asculai in respect of all amounts owed to Mercuriali.  This agreement provides Mercuriali with a general security interest in all the assets of the Company.
	On March 5, 2013 Mr. Puseljic entered into a new employment agreement with the Company (the “Puseljic Employment Agreement”). Pursuant to this agreement, Mr. Puseljic will provide certain legal services to the Company.  Prior to the Company having completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mr. Puseljic will make no charge for services. Once the Company has completed cumulative financings of at least five hundred thousand United States dollars ($500,000) Mr. Puseljic’s base compensation shall be increased to five thousand United States dollars (US $5,000) per month.  Once the Company has raised an aggregate total of one and a half million United States dollars (US $1,500,000) of financing, Mr. Puseljic’s base compensation shall be increased to ten thousand United States dollars (US $10,000) per month.

Note_5_Stockholders_Deficit_Co

Note 5. Stockholders' Deficit: Common Shares - Authorized (Policies)	9 Months Ended
	Jan. 31, 2014
Policies	'
Common Shares - Authorized	'
	COMMON SHARES - AUTHORIZED
	As at January 31, 2014, the Company has 300,000,000 common shares authorized.  The common shares have a $0.001 par value.  All common stock shares have equal voting rights, are non-assessable and have one vote per share.  Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they chose to do so, elect all of the directors of the Company.

Note_5_Stockholders_Deficit_Co1

Note 5. Stockholders' Deficit: Common Shares - Issued and Outstanding (Policies)	9 Months Ended
	Jan. 31, 2014
Policies	'
Common Shares - Issued and Outstanding	'
	COMMON SHARES - ISSUED AND OUTSTANDING
	On April 12, 2013, the Company entered into a Settlement Agreement and Release with Crisnic Fund S.A. (“Crisnic”).  Pursuant to this agreement, during the quarter ended July 31, 2013, the Company issued 375,000 common shares to Crisnic in consideration for Crisnic releasing the Company from all claims, debts and obligations including without limitation expenses of $5,600 owing to Crisnic under an Indirect Primary Offering Agreement with the Company.
	Pursuant to a settlement agreement with Heenan Blakie, which was attached as as Exhibit 99.1 to the Company’s annual report on Form 10-K for the period ended April 30, 2013, the Company issued 1,441,242 common shares of the Company pursuant to Regulation S of the Securities Act during the previous quarter ended July 31, 2013.
	Pursuant to a settlement agreement with Stepp Law Corporation, which was attached as Exhibit 99.2 to the Company’s annual report on Form 10-K for the period ending April 30, 2013, the Company issued 2,312,533 common shares of the Company pursuant to Regulation D of the Securities Act during the previous quarter ended July 31, 2013.
	On March 4, 2013 the Company, Dr. Asculai and Mercuriali Ltd. entered into a Loan Agreement.  The Loan Agreement provides that upon the Company restructuring at least seventy five percent (75%) of its outstanding debt substantially in accordance with the Restructuring Plan, Dr. Asculai shall convert fifty percent (50%) of the amounts owed to him into common shares of the Company at a conversion price of $0.00376 per share.  During the year ended April 30, 2013 the Company substantially completed the Restructuring Plan.  Resultantly, $86,803 representing 50% of Dr. Asculai’s balance outstanding as at October 31, 2012 were converted into 23,085,772 common shares of the Company during the quarter ended July 31, 2013. The sale of these securities was made in reliance on the exemption from registration provided by Section 4(2) of the Securities Act of 1933.
	On May 24, 2013, the Company entered into a services agreement with Beauty Scouts, LLC (“Beauty Scouts”) pursuant to which Beauty Scouts is to provide services including data sheet preparation and drafting of business/financial plans.  As consideration for these services, the Company is obligated to pay Beauty Scouts $13,000 and issue 1,500,000 common shares valued at $0.008 per share. The sale of these securities was made in reliance on the exemption from registration provided by Section 4(2) of the Securities Act of 1933.
	On June 21, 2013 the Company entered into a Stock Purchase Agreement with Grim AS.  Grim AS is controlled by the spouse of Frode Botnevik, a director of the Company.  Pursuant to this agreement, the Company sold 3,324,468 shares of the Company’s Common Stock to Grim AS for an aggregate purchase price of U.S.$12,500.  These shares were valued at $0.008 per share and resultantly a charge of $14,096 representing directors services were recognized during the previous quarter ended July 31, 2013 and is included in general and administrative expenses for the nine months ended January 31, 2014.
	Pursuant to the above-noted agreements the Company issued 32,039,015 shares of common stock during the previous quarter ended July 31, 2013.
	As at January 31, 2014 there were 87,289,015 shares of common stock issued out of the authorized 300,000,000 common shares.  The par value of the common shares is $0.001 resulting in common stock of $87,289.

Note_5_Stockholders_Deficit_Sh

Note 5. Stockholders' Deficit: Shares To Be Issued (Policies)	9 Months Ended
	Jan. 31, 2014
Policies	'
Shares To Be Issued	'
	SHARES TO BE ISSUED
	As at January 31, 2014, the Company is required to issue a total of 8,628,670 common shares with an aggregate par value of $8,628 to Mr. Chris Hovey pursuant to the Hovey Termination Amendment Agreement and a total of 4,350,197 common shares with an aggregate par value of $4,350 to Mr. Brian Lukian pursuant to the Lukian Termination Amendment Agreement. These shares are expected to be issued during the fourth quarter ending April 30, 2014.

Note_4_Related_Party_Transacti4

Note 4. Related Party Transactions and Balances: Schedule of Related Party Transactions (Tables)	9 Months Ended
	Jan. 31, 2014
Tables/Schedules	'
Schedule of Related Party Transactions	'
		31-Jan-14		30-Apr-13
		$		$
	Accounts payable to related parties
	- Unpaid remuneration		—		—
	- Balances owing to Mercuriali Ltd.		—		—
	- Unreimbursed expenses		457		5,849
	Accounts payable to related parties		457		5,849
	Accounts payable to related parties convertible into shares
	- Unpaid remuneration		40,062		75,414
	- Balances owing to Mercuriali Ltd.		33,188		33,188
	- Unreimbursed expenses		—		11,724
	Accounts payable to related parties convertible into shares		73,250		120,326
	Advances from related parties
	- Advances from directors		96,489		93,481
	Advances from related parties		96,489		93,481
	Advances from related parties convertible into shares
	- Advances from a director		109,992		50,000
	Advances from related parties convertible into shares		109,992		50,000

Note_3_Going_Concern_Details

Note 3. Going Concern (Details) (USD $)	12 Months Ended
	Apr. 30, 2013	Jan. 31, 2014
Details	'	'
Total stockholders' deficit	$350,043	$448,121
Accumulated deficit	2,066,057	2,255,287
Debt Instrument, Decrease, Forgiveness	$1,634,222	'

Note_4_Related_Party_Transacti5

Note 4. Related Party Transactions and Balances: Schedule of Related Party Transactions (Details) (USD $)	Jan. 31, 2014		Apr. 30, 2013
Details	'		'
Accounts payable to related parties	$457	[1]	$5,849	[1]
Accounts payable to related parties convertible into shares	73,250	[1]	120,326	[1]
Advances from related parties	96,489	[1]	93,481	[1]
Advances from related parties convertible into shares	$109,992	[1]	$50,000	[1]
[1]	See Note 4.

Note_5_Stockholders_Deficit_Co2

Note 5. Stockholders' Deficit: Common Shares - Authorized (Details) (USD $)	Jan. 31, 2014	Apr. 30, 2013
Details	'	'
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Par Value	$0.00	$0.00

Note_5_Stockholders_Deficit_Co3

Note 5. Stockholders' Deficit: Common Shares - Issued and Outstanding (Details) (USD $)	Jan. 31, 2014		Apr. 30, 2013
Details	'		'
Common Stock, Shares Issued	87,289,015		55,250,000
Common shares	$87,289	[1]	$55,250	[1]
[1]	See Note 5.