Enhance Skin Products (EHSK) 10-Q 24 Feb 15 2015 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Jan. 31, 2015	Oct. 31, 2014
Document and Entity Information:
Entity Registrant Name	Enhance Skin Products Inc
Document Type	10-Q
Document Period End Date	31-Jan-15
Amendment Flag	FALSE
Entity Central Index Key	1395400
Current Fiscal Year End Date	-26
Entity Common Stock, Shares Outstanding		101,017,881
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	2015
Document Fiscal Period Focus	Q3

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (AS AT JANUARY 31, 2015 (UNAUDITED) AND APRIL 30, 2014 (AUDITED)) (USD $)	Jan. 31, 2015		Apr. 30, 2014
ASSETS
Cash	$1,969		$1,136
Total assets	1,969		1,136
Liabilities
Accounts payable and accrued liabilities	246,600		230,103
Accounts payable to a related party	457	[1]	457	[1]
Accounts payable to related parties convertible into shares	73,250	[1]	73,250	[1]
Advances from a related party	96,489	[1]	96,489	[1]
Advances from a related party convertible into shares	165,042	[1]	119,709	[1]
Total current liabilities	581,838		520,008
Total liabilities	581,838		520,008
Stockholders' deficit
Common shares	101,017	[2]	100,267	[2]
Shares to be issued			750
Additional paid-in capital	1,713,350		1,713,350
Accumulated other comprehensive loss	-785		-1,257
Accumulated deficit	-2,393,451		-2,331,982
Total stockholders' deficit	-579,869		-518,872
Total liabilities and stockholders' deficit	$1,969		$1,136
[1]	See Note 4.
[2]	See Note 5.

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Jan. 31, 2015	Apr. 30, 2014
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	101,017,881	100,267,881
Common Stock, Shares Outstanding	101,017,881	100,267,881

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (FOR THE THREE AND NINE MONTHS ENDED JANUARY 31, 2015 AND 2014 (UNAUDITED)) (USD $)	3 Months Ended		9 Months Ended
	Jan. 31, 2015	Jan. 31, 2014	Jan. 31, 2015	Jan. 31, 2014
Statement of Income
SALES	$171	$140	$540	$541
EXPENSES
General and administrative	4,589	9,460	16,651	34,603
Legal and professional fees	15,635	50,111	45,079	155,168
Marketing			279
Total operating expenses	20,224	59,571	62,009	189,771
Net loss for the period before income taxes	-20,053	-59,431	-61,469	-189,230
Net loss for the period	-20,053	-59,431	-61,469	-189,230
Foreign currency translation adjustment	369	654	472	2,368
Comprehensive loss	($19,684)	($58,777)	($60,997)	($186,862)
Loss per share, basic and diluted	$0	$0	$0	$0
Weighted average number of common shares outstanding	101,017,881	87,289,014	101,017,881	82,500,007

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (FOR THE NINE MONTHS ENDED JANUARY 31, 2015 AND 2014 (UNAUDITED)) (USD $)	9 Months Ended
	Jan. 31, 2015	Jan. 31, 2014
OPERATING ACTIVITIES
Net loss for the period	($61,469)	($189,230)
Stock issued for services		26,096
Accounts receivable (increase/decrease)		2,577
Prepayments (increase/decrease)		1,100
Accounts payable and accrued liabilities (increase/decrease)	16,497	53,758
Accounts payable to a related party (increase/decrease)		3,070
Cash used in operating activities	-44,972	-102,629
FINANCING ACTIVITIES
Proceeds from issuance of shares		12,500
Advances from a related party (increase/decrease)	45,333	57,650
Cash provided by financing activities	45,333	70,150
Net increase (decrease) in cash during the period	361	-32,479
Effect of foreign currency translation	472	2,368
Cash, beginning of the period	1,136	30,866
Cash, end of period	$1,969	$755

Note_1_Basis_of_Presentation

Note 1. Basis of Presentation	9 Months Ended
	Jan. 31, 2015
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, 2015 and 2014, 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, 2014 and 2013 audited financial statements. The results of operations for the period ended January 31, 2015 and 2014 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, 2015
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, 2015
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, 2015 the Company has a working capital deficit of $579,869 and accumulated deficit of $2,393,451. The Company has relied on advances from its former CEO, director, Mercuriali Ltd 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 continued short term support of Mercuriali Ltd and the Company’s successful efforts to obtain and continue to obtain additional funding to reposition and re-launch its product line and generate sales and then attain profitable operations.
	Management is currently seeking additional financing to reformulate the first two Visible Youth products; namely, the Visible Youth Repairing Serum and the Visible Youth  Hydrating Moisturizer, and undertake two marketing clinical studies on these products, to pay on-going patent costs and to provide working capital prior to spending further sums on the further development of the remaining products and marketing materials. In the opinion of the board these marketing studies will be necessary to obtain further funding on acceptable terms and to further discussions with licensing partners.  Further funding will be required to reformulate the remaining Visible Youth products, design and implement the consumer rebranding, manufacture prototypes, design and implement e-Commerce platforms, undertake additional marketing clinical studies, pay on-going patent costs and to provide working capital prior to market launch.
	Further funding will also be required to fund its market launch and direct to consumer sales campaign. The amount of funding required will depend on whether the Company decides to build its own US consumer marketing structure or to out-license to a marketing partner. The Board intends to evaluate the alternative marketing strategies for the US consumer market upon completion of the marketing clinical studies.
	Management is consequently pursuing a number of funding structures including debt and equity finance, asset sales, licensing and partnering activities. There can be no assurances, however, that Mercuriali and Enhance’s Directors and related parties will be able to continue to provide short term support or that management’s efforts to obtain additional funding and licensing or marketing partners on terms satisfactory to the Company, or at all will, be realized or that future sales will be realized.
	We have engaged a US based consultancy firm with a unique set of skills and extensive beauty industry experience and relationships to help reposition the brand and to help implement our strategy for its launch in the US and other markets. We have also engaged Business Development consultants to help seek licensing and marketing partners for the Company’s consumer and professional products both within the USA and Europe. 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.
	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, 2015
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-15	30-Apr-14
		$	$
	- Unreimbursed expenses	457	457
	Accounts payable to a related party	457	457
	- Unpaid remuneration	40,062	40,062
	- Balances owing to Mercuriali Ltd.	33,188	33,188
	Accounts payable to related parties convertible into shares	73,250	73,250
	Advances from a related party	96,489	96,489
	Advances from a related party convertible into shares	165,042	119,709
	ACCOUNTS PAYABLE TO A RELATED PARTY:
	The outstanding balance represents amounts due to a related party in connection with the expenses incurred by it on behalf of the Company.  The amounts due do not bear any interest and is repayable on demand.
	ACCOUNTS PAYABLE TO RELATED PARTIES CONVERTIBLE INTO SHARES:
	The outstanding balance comprise of unpaid remuneration to a related party and a balance owing to Mercuriali Ltd as detailed below:
	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, 2102 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, 2015, 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.
	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 GBP 22,082 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, 2015 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 A RELATED PARTY
	As of January 31, 2015, the Company owes $96,489 (April 30, 2014 - $96,489) in respect of advances from Dr. Asculai, its former CEO and current Chief Scientific Officer and Chairman of the Board, pursuant to a loan agreement entered between the Company, Dr. Asculai and Mercuriali Ltd. dated March 4, 2013.  This balance is to be paid in quarterly installments after the Company has cumulatively raised one million United States dollars. The Advances are secured by all of the assets of the Company and do not bear interest.
	ADVANCES FROM A RELATED PARTY CONVERTIBLE INTO SHARES
	These advances are from Mercuriali Ltd. pursuant to a loan agreement entered between the Company, Dr. Asculai and Mercuriali Ltd. on March 4, 2013.   As at January 31, 2015, Mercuriali has advanced a total of $165,042 (April 30, 2014 - $119,709) to the Company pursuant to the Loan Agreement.  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 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.  The Company completed the Restructuring Plan during the year ended April 30, 2013.  The Advances are secured on all of the assets of the Company and do not bear interest.

Note_5_Stockholders_Deficit

Note 5. Stockholders' Deficit	9 Months Ended
	Jan. 31, 2015
Notes
Note 5. Stockholders' Deficit	NOTE 5.   STOCKHOLDERS' DEFICIT
	COMMON SHARES - AUTHORIZED
	As at January 31, 2015, 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
	In May 2014, the Company issued 750,000 common shares to Beauty Scouts against a liability of $6,000 pursuant to a consulting agreement dated January 21, 2014.  These shares were presented as shares to be issued as at April 30, 2014.
	As at January 31, 2015 there were 101,017,881 shares of common stock issued out of the authorized 300,000,000 common shares.

Note_6_Subsequent_Events

Note 6. Subsequent Events	9 Months Ended
	Jan. 31, 2015
Notes
Note 6. Subsequent Events	NOTE 6.   SUBSEQUENT EVENTS
	The Company’s management has evaluated subsequent events through the filing date of these financial statements and has determined that there are no material subsequent events to report.

Note_4_Related_Party_Transacti1

Note 4. Related Party Transactions and Balances: Accounts Payable To A Related Party (Policies)	9 Months Ended
	Jan. 31, 2015
Policies
Accounts Payable To A Related Party:	ACCOUNTS PAYABLE TO A RELATED PARTY:
	The outstanding balance represents amounts due to a related party in connection with the expenses incurred by it on behalf of the Company.  The amounts due do not bear any interest and is repayable on demand.

Note_4_Related_Party_Transacti2

Note 4. Related Party Transactions and Balances: Accounts Payable To Related Parties Convertible Into Shares (Policies)	9 Months Ended
	Jan. 31, 2015
Policies
Accounts Payable To Related Parties Convertible Into Shares:	ACCOUNTS PAYABLE TO RELATED PARTIES CONVERTIBLE INTO SHARES:
	The outstanding balance comprise of unpaid remuneration to a related party and a balance owing to Mercuriali Ltd as detailed below:
	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, 2102 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, 2015, 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.
	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 GBP 22,082 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, 2015 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_Transacti3

Note 4. Related Party Transactions and Balances: Advances From A Related Party (Policies)	9 Months Ended
	Jan. 31, 2015
Policies
Advances From A Related Party	ADVANCES FROM A RELATED PARTY
	As of January 31, 2015, the Company owes $96,489 (April 30, 2014 - $96,489) in respect of advances from Dr. Asculai, its former CEO and current Chief Scientific Officer and Chairman of the Board, pursuant to a loan agreement entered between the Company, Dr. Asculai and Mercuriali Ltd. dated March 4, 2013.  This balance is to be paid in quarterly installments after the Company has cumulatively raised one million United States dollars. The Advances are secured by all of the assets of the Company and do not bear interest.

Note_4_Related_Party_Transacti4

Note 4. Related Party Transactions and Balances: Advances From A Related Party Convertible Into Shares (Policies)	9 Months Ended
	Jan. 31, 2015
Policies
Advances From A Related Party Convertible Into Shares	ADVANCES FROM A RELATED PARTY CONVERTIBLE INTO SHARES
	These advances are from Mercuriali Ltd. pursuant to a loan agreement entered between the Company, Dr. Asculai and Mercuriali Ltd. on March 4, 2013.   As at January 31, 2015, Mercuriali has advanced a total of $165,042 (April 30, 2014 - $119,709) to the Company pursuant to the Loan Agreement.  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 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.  The Company completed the Restructuring Plan during the year ended April 30, 2013.  The Advances are secured on all of the assets of the Company and do not bear interest.

Note_5_Stockholders_Deficit_Co

Note 5. Stockholders' Deficit: Common Shares - Authorized (Policies)	9 Months Ended
	Jan. 31, 2015
Policies
Common Shares - Authorized	COMMON SHARES - AUTHORIZED
	As at January 31, 2015, 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, 2015
Policies
Common Shares - Issued and Outstanding	COMMON SHARES - ISSUED AND OUTSTANDING
	In May 2014, the Company issued 750,000 common shares to Beauty Scouts against a liability of $6,000 pursuant to a consulting agreement dated January 21, 2014.  These shares were presented as shares to be issued as at April 30, 2014.
	As at January 31, 2015 there were 101,017,881 shares of common stock issued out of the authorized 300,000,000 common shares.

Note_4_Related_Party_Transacti5

Note 4. Related Party Transactions and Balances: Schedule of Related Party Transactions (Tables)	9 Months Ended
	Jan. 31, 2015
Tables/Schedules
Schedule of Related Party Transactions
		31-Jan-15	30-Apr-14
		$	$
	- Unreimbursed expenses	457	457
	Accounts payable to a related party	457	457
	- Unpaid remuneration	40,062	40,062
	- Balances owing to Mercuriali Ltd.	33,188	33,188
	Accounts payable to related parties convertible into shares	73,250	73,250
	Advances from a related party	96,489	96,489
	Advances from a related party convertible into shares	165,042	119,709

Note_3_Going_Concern_Details

Note 3. Going Concern (Details) (USD $)	Jan. 31, 2015	Apr. 30, 2014
Details
Total stockholders' deficit	$579,869	$518,872
Accumulated deficit	$2,393,451	$2,331,982

Note_4_Related_Party_Transacti6

Note 4. Related Party Transactions and Balances: Schedule of Related Party Transactions (Details) (USD $)	Jan. 31, 2015		Apr. 30, 2014
Details
Accounts payable to a related party	$457	[1]	$457	[1]
Accounts payable to related parties convertible into shares	73,250	[1]	73,250	[1]
Advances from a related party	96,489	[1]	96,489	[1]
Advances from a related party convertible into shares	$165,042	[1]	$119,709	[1]
[1]	See Note 4.

Note_4_Related_Party_Transacti7

Note 4. Related Party Transactions and Balances: Advances From A Related Party (Details) (USD $)	Jan. 31, 2015		Apr. 30, 2014
Details
Advances from a related party	$96,489	[1]	$96,489	[1]
[1]	See Note 4.

Note_4_Related_Party_Transacti8

Note 4. Related Party Transactions and Balances: Advances From A Related Party Convertible Into Shares (Details) (USD $)	Jan. 31, 2015		Apr. 30, 2014
Details
Advances from a related party convertible into shares	$165,042	[1]	$119,709	[1]
[1]	See Note 4.

Note_5_Stockholders_Deficit_Co2

Note 5. Stockholders' Deficit: Common Shares - Authorized (Details) (USD $)	Jan. 31, 2015	Apr. 30, 2014
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)	Jan. 31, 2015	Apr. 30, 2014
Details
Common Stock, Shares Subscribed but Unissued		750,000
Common Stock, Shares Issued	101,017,881	100,267,881