Enhance Skin Products (EHSK) 10-Q 7 Mar 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2016	Mar. 04, 2016
Document And Entity Information
Entity Registrant Name	Enhance Skin Products Inc
Entity Central Index Key	1,395,400
Document Type	10-Q
Document Period End Date	Jan. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		113,951,705
Trading Symbol	EHSK
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2016	Apr. 30, 2015
ASSETS
Cash	$ 4,321	$ 1,582
Total current assets	4,321	$ 1,582
Goodwill (Note 8)	1
Total assets	4,322	$ 1,582
Liabilities
Accounts payable and accrued liabilities	270,264	235,801
Accounts payable to related parties (Note 4)	48,187	457
Accounts payable to related parties convertible into shares (Note 4)	184,620	73,250
Advances from a related party (Note 4)	96,489	96,489
Advances from a related party convertible into shares (Note 4)	233,998	$ 174,417
Convertible promissory note (Note 5)	24,509
Total current liabilities	858,067	$ 580,414
Total liabilities	858,067	580,414
Stockholders' deficit
Authorized: 600,000,000 common shares par value $0.001 as of January 31, 2016 (April 30, 2015: 300,000,000 common shares) - (Note 6) Issued and outstanding 112,014,205 common shares as of January 31, 2016 (April 30, 2015: 101,017,881 common shares) - (Note 6)	112,013	101,017
Additional paid-in capital	1,906,848	1,797,671
Accumulated other comprehensive loss	(1,830)	(939)
Accumulated deficit	(2,870,776)	(2,476,581)
Total stockholders' deficit	(853,745)	(578,832)
Total liabilities and stockholders' deficit	$ 4,322	$ 1,582

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2016	Jul. 03, 2015	Apr. 30, 2015
Statement of Financial Position [Abstract]
Common Stock, Par Value	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	600,000,000	300,000,000	300,000,000
Common Stock, Shares Issued	112,014,205		101,017,881
Common Stock, Shares Outstanding	112,014,205		101,017,881

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2016	Jan. 31, 2015	Jan. 31, 2016	Jan. 31, 2015
Income Statement [Abstract]
SALES		$ 171	$ 235	$ 540
EXPENSES
General and administrative	$ 5,420	4,589	17,059	16,651
Legal and professional fees	$ 129,384	$ 15,635	284,701	45,079
Marketing			14,000	279
Total operating expenses	$ 134,804	$ 20,224	315,760	$ 62,009
Impairment of goodwill (Note 8)			2,499
Interest expense (Note 7)	$ 38,432	$ 12,171	76,171	$ 45,333
Net loss for the period before income taxes	$ (173,236)	$ (32,224)	$ (394,195)	$ (106,802)
Income taxes
Net loss for the period	$ (173,236)	$ (32,224)	$ (394,195)	$ (106,802)
Foreign currency translation adjustment	(18)	369	(891)	472
Comprehensive loss	$ (173,254)	$ (31,855)	$ (395,086)	$ (106,330)
Loss per share, basic and diluted	$ (0.0016)	$ (0.0003)	$ (0.0038)	$ (0.0011)
Weighted average number of common shares outstanding	108,598,645	101,017,881	104,115,035	101,017,881

Condensed Consolidatd Statement

Condensed Consolidatd Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
OPERATING ACTIVITIES
Net loss for the period	$ (394,195)	$ (106,802)
Beneficial conversion feature on advances from a related party	51,163	$ 45,333
Accretion expense on convertible promissory note	22,958
Shares issued against consulting and marketing expenses	27,562
Impairment of goodwill	2,499
Net change in non-cash working capital balances:
Accounts payable to related parties	47,730
Accounts payable to related parties convertible into shares	111,370
Accounts payable and accrued liabilities	34,463	$ 16,497
Cash used in operating activities	(96,450)	$ (44,972)
FINANCING ACTIVITIES
Proceeds from issuance of promissory convertible note	43,000
Advances from a related party convertible into shares	57,080	$ 45,333
Cash provided by financing activities	100,080	45,333
Net increase in cash during the period	3,630	361
Effect of foreign currency translation	(891)	472
Cash, beginning of the period	1,582	1,136
Cash, end of period	$ 4,321	$ 1,969
Supplemental disclosure with respect to cash flows:
Cash paid for income taxes
Cash paid for interest

Basis of Presentation

Basis of Presentation	9 Months Ended
	Jan. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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, 2016 and 2015, 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, 2015 and 2014 audited financial statements. The results of operations for the period ended January 31, 2016 and 2015 are not necessarily indicative of the operating results for the full year.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Jan. 31, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS On May 28, 2014, the FASB issued a new financial accounting standard on revenue from contracts with customers, Update No. 2014-09, Revenue from Contracts with Customers (Topic 606). The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. The accounting standard is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2017. Early adoption is not permitted. The Company is currently evaluating the impact of this accounting standard. On August 27, 2014, the FASB issued a new financial accounting standard on going concern, Update 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The standard provides guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern. The amendments in this Update apply to all companies. They become effective in the annual period ending after December 15, 2016, with early application permitted. The Company is currently evaluating the impact of this accounting standard. On April 7, 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. The amendments in this ASU require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts and the accounting for debt issue costs under IFRS. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this ASU. The amendments in this Update apply to all companies. They become effective for public business entities in the annual period ending after December 15, 2015, and interim periods within those fiscal years, with early application permitted. The Company is currently evaluating the impact of this accounting standard. All other recent pronouncements issued by the FASB or other authoritative standards groups with future effective dates are either not applicable or are not expected to be significant to the condensed consolidated financial statements of the Company.

Going Concern

Going Concern	9 Months Ended
	Jan. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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, 2016 the Company has a working capital deficit of $853,746 and accumulated deficit of $2,870,776. Prior to June 19, 2015 the Company relied on advances from its former CEO, director, Mercuriali Ltd and a related party to meet the working capital requirements. On June 19, 2015, the Company issued a convertible promissory note in the amount of $43,000 to Vis Vires Group Inc. On March 23, 2016 the outstanding principal amount and unpaid interest at 8% per annum in the total amount of $33,403 becomes immediately due and payable. In the event of non-payment, the company becomes due to pay 150% of the then outstanding principal plus interest and the interest rate increases to 22% per annum until repaid or conversion takes place. The holder’s ability to convert the note, however, is limitedin that it will not be permitted to convert any portion of the note if the number of shares of our common stock beneficially owned by the holder and its affiliates, together with the number of shares of our common stock issuable upon any full or partial conversion, would exceed 9.99% of our outstanding shares of common stock. The holder has the right to waive this term upon 61 days’ notice to us. On September 29, 2015, as amended January 22, 2016, Mercuriali Ltd agreed to advance the Company an additional $90,000. The ability of the Company to continue as a going concern and become a profitable entity is dependent upon the continued financial support of Mercuriali Ltd, the continuation of the Vis Vires Promissory Note 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. Additional financing will be required for ongoing project management costs, to complete the design work currently underway for the consumer rebranding and packaging, to manufacture prototypes for studies and promotion, to undertake marketing clinical studies on the Visible Youth Repairing Serum and the Visible Youth Eye Zone Gel, to pay on-going patent and trademark costs, to repay the Vis Vires Promissory Note to extent not converted and to provide day to day working capital. Further funding will also be required to manage the launch process, design and implement e-Commerce platforms, undertake any additional marketing clinical studies, marketing, advertising and media support, and to provide working capital prior to market launch. Having considered its options the Board has decided to take a low risk approach to the market launch of its products and not to seek to build its own US consumer marketing structure but to utilise the services of marketing partners with established and proven infrastructures. The Company has signed a non-binding Letter of intent with a US Sales and Distribution company specializing in the commercialization of products for the US consumer market and is in discussions with other parties. We have engaged US and European based consultancy firms 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, Europe 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. Management is consequently pursuing a number of funding structures including debt and equity finance, asset sales, licensing and partnering activities and may issue further Convertible Promissory Notes. There can be no assurances, however, 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. The continued existence of the Vis Vires Promissory Note may make funding on acceptable terms, or at all, difficult. In addition, on November 19, 2015 the Company’s President & CEO, CSO and General Counsel have agreed to amend their respective Consultancy Agreements and Employment Agreement such that payment for services is contingent upon the Company having completed cumulative financings of at least one million United States dollars ($1,000,000) prior to November 20, 2016. Each of these agreements was amended to bring forward the start of remuneration payments with such payment being contingent on receipt of Transaction Monies (as such term is defined in the agreements), in exchange for a reduction in minimum payment obligations and minimum termination payments payable in certain circumstances. In the opinion of the Board the revised remunerations structure incentivizes management, aligns better with the Company’s future strategy and service requirements, and reduces the potential cost on a change of control which may have had a negative effect on future potential corporate transactions. 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.

Related Party Transactions and

Related Party Transactions and Balances	9 Months Ended
	Jan. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions and Balances	NOTE 4. RELATED PARTY TRANSACTIONS AND BALANCES The details of related party balances are as follows: January 31, 2016 $ April 30, 2015 $ Unpaid remuneration 47,730 — Unreimbursed expenses 457 457 Accounts payable to related parties 48,187 457 Unpaid remuneration 151,432 40,062 Balances owing to Mercuriali Ltd. 33,188 33,188 Accounts payable to related parties convertible into shares 184,620 73,250 Advances from a related party 96,489 96,489 Advances from a related party convertible into shares 233,998 174,417 ACCOUNTS PAYABLE TO RELATED PARTIES: Unpaid remuneration The outstanding balance of $47,730 as at January 31, 2016 represents the cash element of amounts due to related parties in connection with the consulting and employment amendment agreements effective August 1, 2015 and signed on November 19 and November 25, 2015. The Company amended the consultancy and employment agreements of each member of its management team; Mr. Donald Nicholson, Mr. Samuel Asculai and Mr. Drasko Puseljic effective August 1, 2015. Each of these agreements was amended to bring forward the start of remuneration payments with such payment being contingent on receipt of Transaction Monies (as such term is defined in the agreements), in exchange for a reduction in minimum payment obligations and minimum termination payments payable in certain circumstances. In the opinion of the Board the revised remunerations structure incentivizes management, aligns better with the Company’s future strategy and service requirements, and reduces the potential cost on a change of control which may have had a negative effect on future potential corporate transactions. In addition, the Company entered into a Director’s Services Agreement with Frode Botnevik, its independent Director. On November 19, 2015, the Company and Mr. Nicholson and Mercuriali Ltd., a company controlled by Mr. Nicholson the Company’s President & CEO, entered into an agreement effective August 1, 2015, to amend the Mercuriali Consulting Agreement (the “Mercuriali Amendment Agreement”). The Mercuriali Amendment Agreement amends the conditions under which Mercuriali will begin to receive remuneration under the Mercuriali Consulting Agreement. A copy of the Mercuriali Amendment was included in the Company’s Form 8-K filed on November 25, 2015. On November 19, 2015, the Company and Mr. Asculai and Biostrategies Consulting Group, a company controlled by Mr. Asculai, the Company’s Chairman and Chief Scientific Officer, entered into an agreement effective August 1, 2015 to amend the Asculai Consulting Agreement (the “Asculai Amendment Agreement”). The Asculai Amendment Agreement amends the conditions under which Biostrategies will begin to receive remuneration under the Asculai Consulting Agreement. A copy of the Asculai Amendment was included in the Company’s Form 8-K filed on November 25, 2015. On November 19, 2015, the Company and Mr. Puseljic entered into an agreement effective August 1, 2015 to amend the Puseljic Employment Agreement (the “Puseljic Amendment Agreement”). The Puseljic Amendment Agreement amends the conditions under which Mr. Puseljic will begin to receive salary under the Puseljic Employment Agreement. A copy of the Puseljic Amendment was included in the Company’s Form 8-K filed on November 25, 2015. On November 25, 2015, the Company and Mr. Frode Botnevik entered into a Director’s Services Agreement effective August 1, 2015 relating to Mr Botnevik’s services as a Director of the Company (the “Botnevik Services Agreement”). The Botnevik Services Agreement states the conditions under which Mr. Botnevik will begin to receive remuneration. A copy of the Botnevik Services Agreement was included in the Company’s Form 8-K filed on November 25, 2015. Under the above agreements the Corporation may be liable to pay the total aggregate sum of $80,000 for the period August 1, 2015 to October 31, 2015 to be satisfied seventy percent (70%) in common shares of Corporation at the lower of $0.00406 or the Conversion Price (as defined by The Vis Vires Promissory Note) at which The Vis Vires Promissory Note converts and thirty percent (30%) in cash, all such payments conditional on the receipt of Transaction Monies (as such term is defined in the relevant agreements) of $1,000,000 on or prior to November 20, 2016. Post November 1, 2015 service fee obligations under the Mercuriali Amendment Agreement, Asculai Amendment Agreement and Puseljic Amendment Agreement each comprise a monthly retainer of seven thousand United States dollars (US$7,000) for up to fourteen (14) hours of Services per week, plus one hundred United States dollars ($100) per hour of Services provided in excess of fourteen (14) hours per week based on the level of services provided and invoiced as further set out in the agreements. Post November 1, 2015 service fee obligations under the Botnevik Services Agreements comprises a quarterly retainer of two thousand five hundred United States dollars (US$2,500) for up to twenty five (25) hours of Services per quarter, plus one hundred United States dollars ($100) per hour of Services provided in excess of twenty five (25) hours per quarter based on the level of services provided and invoiced as further set out in the agreement. For the period November 1, 2015 to January 31, 2016 payments due to be satisfied seventy percent (70%) in common shares of Corporation at the lower of $0.00406 or the Conversion Price (as defined by The Vis Vires Promissory Note) at which The Vis Vires Promissory Note converts and thirty percent (30%) in cash, all such payments conditional on the receipt of Transaction Monies (as such term is defined in the relevant agreements) of $1,000,000 on or prior to November 20, 2016. The price of $0.00406 was set at 58% of the average of the lowest three closing trading prices for the common stock during the ten trading days prior to November 19, 2015, on the calculation basis described in the Vis Vires Promissory Note. The Vis Vires Promissory Note was included in the Company’s Form 8-K filed on June 25, 2015. Unreimbursed expenses The outstanding balance of $457 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 related parties 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. (“Biostrategies”) is 100% privately owned by Dr. Samuel Asculai, the CSO 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 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 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, 2016, 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 Biostrategies or 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 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, which amounted to $40,062 at January 31, 2016. In addition, the outstanding balance as at January 31, 2016 includes $111,370 representing amounts due to related parties, which may be payable in shares, under the consulting and employment amendment agreements effective August 1, 2015 and signed on November 19 and November 25, 2015 as summarised above under Accounts Payable to Related Parties; Unpaid remuneration. 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 July 31, 2015 the balance owed to Mercuriali is $33,188. Pursuant to a loan agreement between Mercuriali, Sam Asculai and the Company entered into effective March 4, 2013 as amended March 3, 2014, September 29, 2015 and January 22, 2016(the “Loan Agreement”), the amounts owing to Mercuriali under the Settlement Agreement became payable under the Loan Agreement in accordance with its terms. 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. The balance is secured by all of the assets of the Company and does not bear interest. ADVANCES FROM A RELATED PARTY As of January 31, 2016, the Company owes $96,489 (April 30, 2015 - $96,489) in respect of advances from Dr. Asculai, its former CEO and current Chief Scientific Officer and Chairman of the Board, pursuant to the Loan Agreement. 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 the Loan Agreement . As at January 31, 2016, Mercuriali has advanced a total of $233,998 (April 30, 2015 - $174,417) to the Company pursuant to the Loan Agreement. Mercuriali shall convert $183,523 of the amounts owed to it under the Loan Agreement into common shares of the Company at a conversion price of $0.00376 per share and $50,475 of the amounts owed to it under the Loan Agreement into common shares of the Company at a conversion price of $0.0047753 per share or, if lower, the conversion price at which the promissory note the Company issued to Vis Vires converts upon the Company raising additional financing of at least $250,000. Effective September 29, 2015, the Company entered into a Loan Agreement (Amendment 3) with Mercuriali Ltd. and Samuel Asculai. This agreement amended loan agreements between the parties dated March 4, 2013 and March 3, 2014 and provided for a loan of US$45,000 from Mercuriali Ltd. and Samuel Asculai in the event no additional third party monies were received by the Company. Upon certain conditions set out in the Loan Agreement (Amendment 3), the amounts so loaned by Mercuriali Ltd. and Samuel Asculai will be convertible into common shares of the Company at the lower of $0.0047753 or the conversion price at which the promissory note the Company issued to Vis Vires converts. See Note 5; Convertible Promissory Note. The price of $0.0047753 was set at 58% of the average of the lowest three closing trading prices for the common stock during the ten trading days prior to September 25, 2015, on the calculation basis described in the Vis Vires promissory note. Effective January 22, 2016, the Company entered into a Loan Agreement (Amendment 4) with Mercuriali Ltd. and Samuel Asculai. This agreement amends loan agreements between the parties dated March 4, 2013, March 3, 2014 and September 29, 2015 and provides for an increase in the loan amounts by Mercuriali Ltd. and Samuel Asculai in the event no additional third party monies are received by the Company from US$45,000 to US$90,000. Upon certain conditions set out in the Loan Agreement (Amendment 4), the amounts so loaned by Mercuriali Ltd. and Samuel Asculai will be convertible into common shares of the Company at the lower of $0.0047753 or the conversion price at which the promissory note the Company issued to Vis Vires converts. The advances from Mercuriali Ltd and Samuel Asculai are secured on all of the assets of the Company and do not bear interest.

Convertible Promissory Note

Convertible Promissory Note	9 Months Ended
	Jan. 31, 2016
Debt Disclosure [Abstract]
Convertible Promissory Note	NOTE 5. CONVERTIBLE PROMISSORY NOTE On June 19, 2015, the Company issued a convertible promissory note in the amount of $43,000 to Vis Vires Group Inc. The loan became convertible 180 days after the date of the note. The loan and any accrued interest can be converted into shares of the Company’s common stock at a rate of 58% multiplied by the market price, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period ending on the latest complete trading day prior to the conversion date. The Note also contains certain representations, warranties, covenants and events of default, and increases in the amount of the principal and interest rates under the Note in the event of such defaults. On December 28, 2015, Vis Vires Group Inc. issued a notice of conversion and elected to convert $12,000 of the principal amount at an applicable conversion price of $0.0017 per share of common stock. Resultantly, the Company issued 7,058,824 shares of common stock. On March 23, 2016 the outstanding principal amount and unpaid interest at 8% per annum in the total amount of $33,403 becomes immediately due and payable. In the event of non-payment the company becomes due to pay 150% of the then outstanding principal plus interest and the interest rate increases to 22% per annum until repaid or conversion takes place. The holder’s ability to convert the note, however, is limited in that it will not be permitted to convert any portion of the note if the number of shares of our common stock beneficially owned by the holder and its affiliates, together with the number of shares of our common stock issuable upon any full or partial conversion, would exceed 9.99% of our outstanding shares of common stock. The holder has the right to waive this term upon 61 days’ notice to us. The Company’s management has determined the beneficial conversion feature of the note in accordance with the requirements of ASC Topic 470. The beneficial conversion feature determined at the time of note issuance has been credited to additional paid-in-capital and will be accreted over the term of the note as detailed below: $ Face value of convertible promissory note issued during Q1 2015-2016 43,000 Beneficial conversion features credited to additional paid-in-capital during Q1 2015-2016 (29,449 ) Accretion expense on convertible promissory note for Q1 2015-2016 4,555 Accreted value of convertible promissory note as at July 31, 2015 18,106 Accretion expense on convertible promissory note for Q2 2015-2016 9,746 Accreted value of convertible promissory note as at October 31, 2015 27,852 Accretion expense on convertible promissory note for Q3 2015-2016 8,657 Conversion during Q3 2015-2016 (12,000 ) Accreted value of convertible promissory note as at January 31, 2016 24,509 Accretion expense of $8,657 and interest expense of $778 were recognized during the three months ended January 31, 2016 (also refer to note 7).

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Jan. 31, 2016
Equity [Abstract]
Stockholders' Deficit	NOTE 6. STOCKHOLDERS’ DEFICIT COMMON SHARES - AUTHORIZED As at January 31, 2016, the Company had 600,000,000 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. On July 3, 2015, the Company’s Board of Directors unanimously approved the amendment to Articles of Incorporation (the “Articles of Amendment”) to increase authorized stock from 300,000,000 shares of common stock with a par value of $0.001 to 600,000,000 shares of common stock with a par value of $0.001 per share. Subsequent to the approval of the amendment by the Board of Directors, on July 3, 2015, the holders of the majority of the outstanding shares of common stock of the Company provided written consent to the Articles of Amendment. A Preliminary Information Statement was filed with the SEC on July 7, 2015. The Definitive Information Statement was filed with the SEC, and mailed to all stockholders of record as of the record date, on July 20, 2015. The Articles of Amendment to our Articles of Incorporation were filed with the Nevada Secretary of State on August 17, 2015, and became effective, on that date. On August 1, 2015, the Company issued 1,937,500 shares of common stock to a consultant. These shares were valued at a rate of $0.007 per share, being the market value on that date, and consulting charges amounting to $13,562 is included in condensed consolidated statements of operations and comprehensive loss. On August 19, 2015, the Company issued 2,000,000 shares of common stock to a consultant. These shares were valued at a rate of $0.007 per share, being the market value on that date, and marketing amounting to $14,000 is included in condensed consolidated statements of operations and comprehensive loss. On December 28, 2015, the Company issued 7,058,824 shares of common stock to Vis Vires Group Inc. pursuant to notice of conversion as explained in Note 5 to the condensed consolidated financial statements. COMMON SHARES - ISSUED AND OUTSTANDING As at January 31, 2016 there were 112,014,205 shares of common stock issued out of the authorized 600,000,000 common shares.

Interest Expense

Interest Expense	9 Months Ended
	Jan. 31, 2016
Other Income and Expenses [Abstract]
Interest Expense	NOTE 7. INTEREST EXPENSE Three months Three months Nine months Nine months ended, ended, ended, ended, January 31, 2016 January 31, 2015 January 31, 2016 January 31, 2015 $ $ $ $ Beneficial conversion feature on advances from a related party 28,997 12,171 51,163 45,333 Accretion expense on convertible promissory note 8,657 — 22,958 — Interest expense on convertible promissory note 778 — 2,050 — Total interest expense 38,432 12,171 76,171 45,333 Interest expense represents beneficial conversion feature of the advances from a related party convertible into shares, expensed immediately due to short term conversion terms of these advances. Accretion expense and interest expense are recorded on the convertible promissory note (see note 5).

Business Acquisition

Business Acquisition	9 Months Ended
	Jan. 31, 2016
Business Combinations [Abstract]
Business Acquisition	NOTE 8. BUSINESS ACQUISITION ASC Topic 805, “Business Combinations” requires that all business combinations be accounted for using the acquisition method and that certain identifiable intangible assets acquired in a business combination be recognized as assets apart from goodwill. ASC Topic 350, “Intangibles-Goodwill and Other” (“ASC 350”) requires goodwill and other identifiable intangible assets with indefinite useful lives not be amortized, such as trade names, but instead tested at least annually for impairment (which the Company tests each year end, absent any impairment indicators) and be written down if impaired. ASC 350 requires that goodwill be allocated to its respective reporting unit and that identifiable intangible assets with finite lives be amortized over their useful lives. Pursuant to Share Purchase Agreement (the “Agreement”) dated October 31, 2015, among the Company, Mercuriali Ltd. a Corporation incorporated under the laws of United Kingdom (100% owner of issued and outstanding share of Visible Youth Ltd.) and Donald Nicholson, the Company acquired 100% of the issued and outstanding shares of Visible Youth Ltd. for a consideration of $2,500. As a result of this transaction, Visible Youth Ltd. became a wholly owned subsidiary of the Company. The Company intends to use Visible Youth Limited for the marketing of its products in the European Union. This acquisition was accounted for using the acquisition method of accounting. Visible Youth Ltd. did not have any assets or liabilities as at October 31, 2015. Goodwill of $1 represents the excess of cost over fair value of net assets acquired, less impairment. The Company test for impairment of goodwill at the reporting unit level. In assessing whether goodwill is impaired, the Company utilize the two-step process as prescribed by ASC 350. The first step of this test compares the fair value of the reporting unit, determined based upon discounted estimated future cash flows, to the carrying amount, including goodwill. If the fair value exceeds the carrying amount, no further work is required and no impairment loss is recognized. If the carrying amount of the reporting unit exceeds the fair value, the goodwill of the reporting unit is potentially impaired and step two of the goodwill impairment test would need to be performed to measure the amount of an impairment loss, if any. In the second step, the impairment is computed by comparing the implied fair value of the reporting unit’s goodwill with the carrying amount of the goodwill. If the carrying amount of the reporting unit’s goodwill is greater than the implied fair value of its goodwill, an impairment loss in the amount of the excess is recognized and charged to statement of operations. Management decided to immediately impair goodwill amounting to $2,499 and brought it at $1 as Visible Youth Ltd. was inactive as at October 31, 2015.

Subsequent Events

Subsequent Events	9 Months Ended
	Jan. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	NOTE 9. SUBSEQUENT EVENTS The Company’s management has evaluated subsequent events up to March 4, 2016, the date the condensed financial statements were issued, pursuant to the requirements of ASC Topic 855 and has determined the following material subsequent events to report. During February 2016, the Company issued 1,937,500 shares of common stock to a consultant in part payment of services to project manage and develop the Visible Youth™ consumer skin care brand for its relaunch. These shares were valued at a rate of $0.00733 per share. Effective March 1, 2016 the Company has appointed VStock Transfer, LLC, 18 Lafayette Place, Woodmere NY 11598 as its transfer agent.

Related Party Transactions an15

Related Party Transactions and Balances (Tables)	9 Months Ended
	Jan. 31, 2016
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The details of related party balances are as follows: January 31, 2016 $ April 30, 2015 $ Unpaid remuneration 47,730 — Unreimbursed expenses 457 457 Accounts payable to related parties 48,187 457 Unpaid remuneration 151,432 40,062 Balances owing to Mercuriali Ltd. 33,188 33,188 Accounts payable to related parties convertible into shares 184,620 73,250 Advances from a related party 96,489 96,489 Advances from a related party convertible into shares 233,998 174,417

Convertible Promissory Note (Ta

Convertible Promissory Note (Tables)	9 Months Ended
	Jan. 31, 2016
Debt Disclosure [Abstract]
Schedule of Convertible Notes	The Company’s management has determined the beneficial conversion feature of the note in accordance with the requirements of ASC Topic 470. The beneficial conversion feature determined at the time of note issuance has been credited to additional paid-in-capital and will be accreted over the term of the note as detailed below: $ Face value of convertible promissory note issued during Q1 2015-2016 43,000 Beneficial conversion features credited to additional paid-in-capital during Q1 2015-2016 (29,449 ) Accretion expense on convertible promissory note for Q1 2015-2016 4,555 Accreted value of convertible promissory note as at July 31, 2015 18,106 Accretion expense on convertible promissory note for Q2 2015-2016 9,746 Accreted value of convertible promissory note as at October 31, 2015 27,852 Accretion expense on convertible promissory note for Q3 2015-2016 8,657 Conversion during Q3 2015-2016 (12,000 ) Accreted value of convertible promissory note as at January 31, 2016 24,509

Interest Expense (Tables)

Interest Expense (Tables)	9 Months Ended
	Jan. 31, 2016
Other Income and Expenses [Abstract]
Summary of Interest Expense	Three months Three months Nine months Nine months ended, ended, ended, ended, January 31, 2016 January 31, 2015 January 31, 2016 January 31, 2015 $ $ $ $ Beneficial conversion feature on advances from a related party 28,997 12,171 51,163 45,333 Accretion expense on convertible promissory note 8,657 — 22,958 — Interest expense on convertible promissory note 778 — 2,050 — Total interest expense 38,432 12,171 76,171 45,333

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2016	Mar. 23, 2016	Jan. 22, 2016	Oct. 31, 2015	Jul. 31, 2015	Jun. 19, 2015	Apr. 30, 2015
Working capital deficit	$ 853,746
Accumulated deficit	2,870,776						$ 2,476,581
Value of convertible promissory note issued	24,509			$ 27,852	$ 18,106	$ 43,000	$ 43,000
Due and payable	$ 47,730	$ 33,403
Convertible promissory note interest rate percentage		8.00%
Percentage of non-payment due to pay of outstanding principal plus interest rate		150.00%
Percentage of interest reate increases per annum until repaid		22.00%
Exceed common stock description	exceed 9.99% of our outstanding shares of common stock.
Prior to November 20, 2016 [Member]
Minimum cumulative financings arrangement	$ 1,000,000
Mercuriali Ltd [Member]
Advance from related party			$ 90,000
Vis Vires Group Inc [Member]
Value of convertible promissory note issued						$ 43,000

Related Party Transactions An19

Related Party Transactions And Balances (Details Narrative)	Oct. 31, 2015USD ($)$ / sharesshares	Sep. 29, 2015USD ($)$ / shares	Apr. 30, 2013USD ($)shares	Mar. 05, 2013USD ($)shares	Apr. 30, 2012USD ($)	May. 12, 2010USD ($)shares	Jan. 31, 2016USD ($)$ / shares	Jan. 31, 2016USD ($)$ / shares	Oct. 31, 2015USD ($)$ / shares	Jan. 31, 2016USD ($)$ / shares	Apr. 30, 2013USD ($)	Apr. 30, 2012USD ($)	Mar. 23, 2016USD ($)	Jan. 22, 2016USD ($)$ / shares	Nov. 02, 2015USD ($)	Jul. 31, 2015USD ($)	Apr. 30, 2015USD ($)	Jul. 12, 2010GBP (£)
Outstanding balance							$ 47,730	$ 47,730		$ 47,730			$ 33,403
Pay total aggregate sum									$ 80,000
Percentage of satisifed common shares of corporation								70.00%	70.00%
Conversion price per share | $ / shares	$ 0.00406						$ 0.00406	$ 0.00406	$ 0.00406	$ 0.00406
Percentage of note converts in cash								30.00%	30.00%
Expenses recorded during the period											$ 400,625	$ 150,000
Percentage of accounts payable from gross funds																		5.00%
Fund raised from issuance of common stock					$ 60,000
Amount paid to satisfy the obligation					$ 3,000						1,500
Additional financing arrangement							$ 1,906,848	$ 1,906,848		$ 1,906,848							$ 1,797,671
GBP [Member]
Letter of intent | £																		£ 22,082
Mr. Puseljic [Member]
Due to related party with expenses incurred by behalf of company							111,370	111,370		111,370
Ownership percentage						5.00%
Number of service agreement years with company						10 years
Outstanding billed amount by related party						$ 150,000
Amount owed to unpaid fees			$ 400,625								400,625
Value of unpaid fee converted into common shares			$ 20,031								20,031
Unpaid fee converted into number of shares | shares	10,654,920		5,327,460
Minimum amount of cumulative fundraisings			$ 150,000				150,000	150,000		150,000	$ 150,000
Unpaid remuneration							40,062	40,062		40,062
Dr. Asculai [Member]
Due to related parties							96,489	96,489		96,489							96,489
Value of unpaid fee converted into common shares				$ 20,031
Unpaid fee converted into number of shares | shares				5,327,460
Minimum amount of cumulative fundraisings				$ 150,000
Unpaid remuneration				$ 40,062
Expenses Incurred On Behalf of Company [Member]
Due to related party with expenses incurred by behalf of company							457	457		457
Biostrategies Consulting Group Inc [Member]
Number of shares outstanding | shares						27,500,000
Biostrategies Consulting Group Inc [Member] | Dr. Samuel Asculai [Member]
Ownership percentage						100.00%
Drasko Puseljic [Member]
Number of shares transferred in transaction | shares						9,166,666
Biostrategies Or Samuel Asculai [Member]
Consulting fee expenses	$ 12,500								$ 12,500
Mercuriali [Member]
Due to related parties							$ 233,998	$ 233,998		$ 233,998						$ 33,188	$ 174,417
Common stock conversion price per share | $ / shares							$ 0.00376	$ 0.00376		$ 0.00376
Conversion of stock value converted										$ 183,523
Mercuriali [Member] | Loan Agreement [Member]
Due to related parties							$ 50,475	$ 50,475		50,475
Additional financing arrangement							$ 250,000	$ 250,000		$ 250,000
Common stock conversion price per share | $ / shares							$ 0.00376	$ 0.00376		$ 0.00376
Mercuriali Ltd. and Samuel Asculai [Member] | Loan Agreement [Member]
Percentage of avarage lowest three closing trading prices		58.00%
Due to related parties		$ 45,000												$ 90,000
Common stock conversion price per share | $ / shares		$ 0.0047753												$ 0.0047753
Prior to November 20, 2016 [Member]
Minimum cumulative financings arrangement							$ 1,000,000	$ 1,000,000		$ 1,000,000
Upto Fourteen Hours Of Services Per Week [Member]
Service fee obligations															$ 7,000
Excess Of Fourteen Hours Of Services Per Week [Member]
Service fee obligations															100
Upto Twenty Five Hours Of Services Per Quarter [Member] | Botnevik Services Agreements [Member]
Service fee obligations															2,500
Excess Of Twenty Five Hours Of Services Per Quarter [Member] | Botnevik Services Agreements [Member]
Service fee obligations															$ 100
Ten Trading Days Prior to November 19, 2015 [Member]
Conversion price per share | $ / shares							$ 0.00406	$ 0.00406		$ 0.00406
Percentage of avarage lowest three closing trading prices							58.00%

Related Party Transactions An20

Related Party Transactions And Balances - Schedule of Related Party Transactions (Details) - USD ($)	Jan. 31, 2016	Apr. 30, 2015
Related Party Transactions [Abstract]
Unpaid remuneration	$ 47,730
Unreimbursed expenses	457	$ 457
Accounts payable to related parties	48,187	457
Unpaid remuneration	151,432	40,062
Balances owing to Mercuriali Ltd.	33,188	33,188
Accounts payable to related parties convertible into shares	184,620	73,250
Advances from a related party	96,489	96,489
Advances from a related party convertible into shares	$ 233,998	$ 174,417

Convertible Promissory Note (De

Convertible Promissory Note (Details Narrative)	Dec. 28, 2015USD ($)$ / sharesshares	Jun. 19, 2015USD ($)	Jan. 31, 2016USD ($)$ / shares	Oct. 31, 2015USD ($)$ / shares	Jul. 31, 2015USD ($)	Jan. 31, 2015USD ($)	Jan. 31, 2016USD ($)$ / shares	Jan. 31, 2015USD ($)	Mar. 23, 2016	Apr. 30, 2015USD ($)
Value of convertible promissory note issued		$ 43,000	$ 24,509	$ 27,852	$ 18,106		$ 24,509			$ 43,000
Convertible promissory note interest rate percentage									8.00%
Loan and accrued interest coversion description		The loan and any accrued interest can be converted into shares of the Company’s common stock at a rate of 58% multiplied by the market price, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period ending on the latest complete trading day prior to the conversion date.
Convertible promissory note conversion period		180 days
Conversion of loan and accrued interest percentage of stock conversion		0.58
Conversion price per share | $ / shares			$ 0.00406	$ 0.00406			$ 0.00406
Percentage of non-payment due to pay of outstanding principal plus interest rate									150.00%
Percentage of interest reate increases per annum until repaid									22.00%
Accretion expense			$ 8,657	$ 9,746	$ 4,555		$ 22,958
Interest expense			38,432			$ 12,171	76,171	$ 45,333
Interest Expense [Member]
Accretion expense			8,657				22,958
Interest expense			$ 778				$ 2,050
March 23, 2016 [Member]
Convertible promissory note interest rate percentage			8.00%				8.00%
Convertible debt, current			$ 33,403				$ 33,403
Percentage of non-payment due to pay of outstanding principal plus interest rate			150.00%				150.00%
Percentage of interest reate increases per annum until repaid			22.00%				22.00%
Percentage of exceed outstanding shares of common stock							9.99%
Vis Vires Group Inc [Member]
Priniciapl amount	$ 12,000
Conversion price per share | $ / shares	$ 0.0017
Number of common stock issued during period | shares	7,058,824

Convertible Promissory Note - S

Convertible Promissory Note - Schedule of Convertible Notes (Details) - USD ($)	3 Months Ended			9 Months Ended
	Jan. 31, 2016	Oct. 31, 2015	Jul. 31, 2015	Jan. 31, 2016	Jan. 31, 2015
Debt Disclosure [Abstract]
Face value of convertible promissory note issued	$ 27,852	$ 18,106	$ 43,000	$ 43,000
Beneficial conversion features credited to additional paid-in-capital			(29,449)
Accretion expense on convertible promissory note	8,657	9,746	4,555	22,958
Accreted value of convertible promissory note	(12,000)
Face value of convertible promissory note issued	$ 24,509	$ 27,852	$ 18,106	$ 24,509

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	Jan. 31, 2016	Dec. 28, 2015	Aug. 19, 2015	Aug. 02, 2015	Jul. 03, 2015	Apr. 30, 2015
Common Stock, Shares Authorized	600,000,000				300,000,000	300,000,000
Common Stock, Par Value	$ 0.001				$ 0.001	$ 0.001
Minimum percentage of common stock held for voting rights	50.00%
Increased number of common shares authorized					600,000,000
Increased number of common shares, Par Value					$ 0.001
Common Stock, Shares Issued	112,014,205					101,017,881
Common Stock, Shares Outstanding	112,014,205					101,017,881
Consultant [Member]
Common Stock, Par Value			$ 0.007	$ 0.007
Common Stock, Shares Issued			2,000,000	1,937,500
Consulting charges			$ 14,000	$ 13,562
Vis Vires Group Inc [Member]
Common Stock, Shares Issued		7,058,824

Interest Expense - Summary of I

Interest Expense - Summary of Interest Expense (Details) - USD ($)	3 Months Ended				9 Months Ended
	Jan. 31, 2016	Oct. 31, 2015	Jul. 31, 2015	Jan. 31, 2015	Jan. 31, 2016	Jan. 31, 2015
Beneficial conversion feature on advances from a related party			$ (29,449)
Accretion expense on convertible promissory note	$ 8,657	$ 9,746	$ 4,555		$ 22,958
Interest expense on convertible promissory note	38,432			$ 12,171	76,171	$ 45,333
Interest Expense [Member]
Beneficial conversion feature on advances from a related party	28,997			$ 12,171	51,163	$ 45,333
Accretion expense on convertible promissory note	8,657				22,958
Interest expense on convertible promissory note	778				2,050
Total interest expense	$ 38,432			$ 12,171	$ 76,171	$ 45,333

Business Acquisition (Details N

Business Acquisition (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2015	Jan. 31, 2016	Apr. 30, 2015
Business acquisition consideration transferred	$ 2,500
Goodwill less impairment of assets		$ 1
Goodwill impairment	$ 2,499
Visible Youth Ltd [Member]
Percentage of ownership in subsidiary	100.00%
Goodwill less impairment of assets	$ 1

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Visible Youth Ltd [Member]	1 Months Ended
	Feb. 29, 2016$ / sharesshares
Common stock issued during peirod for consultant services | shares	1,937,500
Share valued rate per share price | $ / shares	$ 0.00733