Netcapital (NCPL) 10-K 18 Aug 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Apr. 30, 2014	Aug. 15, 2014	Oct. 31, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'ValueSetters Corp	'	'
Entity Central Index Key	'0001414767	'	'
Document Type	'10-K	'	'
Document Period End Date	30-Apr-14	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--04-30	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'No	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$1,251,268
Entity Common Stock, Shares Outstanding	'	500,000,000	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2014	'	'

Balance_Sheets

Balance Sheets (USD $)	Apr. 30, 2014	Apr. 30, 2013
Current assets:	'	'
Cash and cash equivalents	$1,623	$3,075
Total current assets	1,623	3,075
Total assets	1,623	3,075
Current liabilities:	'	'
Accounts payable - Trade	74,592	79,943
Accounts payable - Related party	110,985	103,509
Accrued expenses	15,536	19,600
Deferred revenue	3,217	'
Secured note payable to related party	'	69,254
Notes payable- related parties	17,050	348,066
Loan payable - bank	48,469	50,229
Demand note payable	16,000	15,000
Total current liabilities	285,849	685,601
Long-term related party note payable	333,066	'
Long-term secured note payable to related party	93,219	'
Total Liabilities	712,134	685,601
Stockholders' deficit:	'	'
Common stock, $.001 par value; 500,000,000 shares authorized, 500,000,000 shares issued and outstanding in 2014 and 2013	500,000	500,000
Capital in excess of par value	420,968	420,968
Accumulated deficit	-1,631,479	-1,603,494
Total stockholders' deficit	-710,511	-682,526
Total liabilities and stockholders' deficit	$1,623	$3,075

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Apr. 30, 2014	Apr. 30, 2013
Statement of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	500,000,000	500,000,000
Common stock, shares outstanding	500,000,000	500,000,000

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Income Statement [Abstract]	'	'
Revenues	$4,679	$8,127
Costs and expenses:	'	'
Costs of services	1,242	806
Selling, general and administrative	13,182	14,817
Interest Expense	18,240	18,874
Total costs and expenses	32,664	34,496
Net loss before taxes	-27,985	-26,370
Income taxes	'	'
Net loss	-27,985	-26,370
Basic and diluted loss per share	$0	$0
Weighted average number of shares outstanding	500,000,000	500,000,000
Comprehensive Loss	'	'
Net loss	-27,985	-26,370
Other comprehensive income	'	'
Comprehensive loss	($27,985)	($26,370)

Statements_of_Stockholders_Equ

Statements of Stockholders Equity (USD $)	Common Stock	Capital in Excess of Par Value	Accumulated Deficit	Total
Beginning balance at Apr. 30, 2012	$50,000	$420,698	($1,577,124)	($656,156)
Beginning balance, shares at Apr. 30, 2012	500,000,000	'	'	'
Net loss	'	'	-26,370	-26,370
Balance at Apr. 30, 2013	50,000	420,698	-1,603,494	-682,526
Balance, shares at Apr. 30, 2013	500,000,000	'	'	'
Net loss	'	'	-27,985	-27,985
Balance at Apr. 30, 2014	$50,000	$420,698	($1,631,479)	($710,511)
Balance, shares at Apr. 30, 2014	500,000,000	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Operating activities	'	'
Net loss	($27,985)	($26,370)
Changes in non-cash working capital balances	'	'
Accounts payable	2,125	3,880
Accrued liabilities	5,708	5,600
Cash provided by (used in) operating activities	-20,152	-16,890
Financing activities	'	'
Payments on bank loan	-1,760	'
Proceeds from demand note payable	1,000	'
Proceeds from note payable- related party	2,050	'
Proceeds from note payable- secured related party	17,410	18,021
Cash provided by financing activities	18,700	18,021
Increase (decrease) in cash and cash equivalents during the period	-1,452	1,131
Cash and cash equivalents, beginning of the period	3,075	1,944
Cash and cash equivalents, end of the period	1,623	3,075
Cash paid for: Interest	4,209	6,812
Cash paid for: Income taxes	'	'

Note_1_Description_of_Business

Note 1 - Description of Business and Summary of Accounting Principles	12 Months Ended
	Apr. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Note 1 - Description of Business and Summary of Accounting Principles	'
	1. Description of Business and Summary of Accounting Principles
	Description of Business and Concentrations
	Valuesetters, Inc. (“Valuesetters”, or the “Company”) is a provider of subscription services, advertising and digital goods using technology distribution platforms like the Internet and mobile devices in the media and entertainment markets. Most of the Company’s revenues are derived from customers worldwide who subscribe to a chess website that allows them to play ranked chess games against international competitors, or against various levels of artificial intelligence embedded in the Company’s online chess software.
	The financial statements are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year end is April 30.
	Income Taxes
	The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. A valuation allowance has been established to eliminate the Company’s deferred tax assets as it is more likely than not that none of the deferred tax assets will be realized.
	The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon settlement with the tax authorities. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest related to unrecognized tax benefits in interest expense and penalties in income tax expense. The Company has determined that it had no significant uncertain tax positions requiring recognition or disclosure.
	Revenue Recognition
	Revenues from services are recognized in the period in which they are earned, in accordance with the terms and conditions noted on our websites. In instances where a subscriber prepays for a service, any prepayment is recognized as a current liability until it is earned.
	Costs of Services
	Costs of services consist of direct costs that we pay to third parties in order to maintain our online sites that generate revenue.
	Loss Per Share
	Basic loss per share is computed by dividing net loss by the weighted-average number of shares outstanding. To the extent that stock options and warrants are anti-dilutive, they are excluded from the calculation of diluted loss per share. For 2014 and 2013, the Company had no potentially dilutive securities.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents during 2014 and 2013.
	Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relates to the accruals for unbilled legal services and income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
	Determination of Fair Value
	Cash and cash equivalents, accounts receivable, and accounts payable
	In general, carrying amounts approximate fair value because of the short maturity of these instruments.
	Deferred Revenue
	Deferred revenue represents revenue collected but not earned as of the year end. The company renders services, or rights to use its software, over a specific time period and revenues are recognized as earned as time passes.
	Debt
	At April 30, 2014 and 2013, the Company’s secured debt was carried at its face value plus accrued interest. In July 2014, the Company renegotiated its secured related party debt and one related party note, and these notes are now term loans which mature on June 30, 2017. Based on the financial condition of the Company, it is impracticable for the Company to estimate the fair value of its short and long-term debt.
	The Company has no instruments with significant off balance sheet risk.
	Recent Accounting Pronouncements
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915).   Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity;  (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued.  The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.
	The Company does not expect any other recent accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.

Note_2_Going_Concern_Matters_a

Note 2 - Going Concern Matters and Realization of Assets	12 Months Ended
	Apr. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Note 2 - Going Concern Matters and Realization of Assets	'
		2	Going Concern Matters and Realization of Assets
	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the ordinary course of business. However, the Company has sustained recurring losses from its continuing operations and as of April 30, 2014, had negative working capital of $284,226 and a stockholders’deficit of $710,511. In addition, the Company is unable to meet its obligations as they become due and sustain its operations. The Company believes that its existing cash resources are not sufficient to fund its continuing operating losses, capital expenditures, lease and debt payments and working capital requirements.
	The Company may not be able to raise sufficient additional debt, equity or other cash on acceptable terms, if at all. Failure to generate sufficient revenues, achieve certain other business plan objectives or raise additional funds could have a material adverse effect on the Company’s results of operations, cash flows and financial position, including its ability to continue as a going concern, and may require it to significantly reduce, reorganize, discontinue or shut down its operations.
	In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon continued operations of the Company which, in turn, is dependent upon the Company’s ability to meet its financing requirements on a continuing basis, and to succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in its existence. Management’s plans include:
		1	Seek to raise debt or equity for working capital purposes and to pay off existing debt balances. With sufficient additional cash available to the Company, it can begin to make marketing expenditures and hire people to generate more revenues, and consequently cut monthly operating losses.
		2	Continue to look for software niches and other digital products that can be sold via an Internet-based store. Various acquisition opportunities are being considered to help the Company generate additional revenues and obtain profitability.
	There can be no assurance that the Company will be able to achieve or maintain cash-flow-positive operating results. If the Company is unable to generate adequate funds from operations or raise sufficient additional funds, the Company may not be able to repay its existing debt, continue to operate its business network, respond to competitive pressures or fund its operations. As a result, the Company may be required to significantly reduce, reorganize, discontinue or shut down its operations. The financial statements do not include any adjustments that might result from this uncertainty.

Note_3_Debt

Note 3 - Debt	12 Months Ended
	Apr. 30, 2014
Debt Disclosure [Abstract]	'
Note 4 - Principal Financing Arrangements	'
	3. Debt
	The following table summarizes components debt as of April 30, 2014 and 2013:
		2014		2013		Interest Rate
	Secured lender (majority shareholder)	$	93,219	$	69,254		8	%
	Notes payable – related parties		350,116		348,066		3	%
	Demand note payable		16,000		15,000		0	%
	Loan payable - bank		48,469		50,229		5.5	%
	Total Debt	$	507,804	$	482,549
	As of April 30, 2014 and 2013, the Company owed its principal lender (“Lender”) $93,219 and $69,254, respectively, under a loan and security agreement (“Loan”) dated April 28, 2011, that was amended on July 26, 2014, to change the maturity date to June 30, 2017. The maximum amount of the Loan is $250,000, and interest on the Loan has been accrued and added to the principal balance of the Loan. The Lender is also the majority shareholder of the Company, owning 271,673,207 shares of common stock, or 54% of the 500,000,000 shares issued and outstanding.
	In connection with the financing, the Company has agreed to certain restrictive covenants, including, among others, that the Company may not convey, sell lease, transfer or otherwise dispose of any part of its business or property, except as permitted in the agreement, dissolve, liquidate or merge with any other party unless, in the case of a merger, the Company is the surviving entity, incur any indebtedness except as defined in the agreement, create or allow an lien on any of its assets or collateral that has been pledge to the Lender, make any loans to any person, except for prepaid items or deposits incurred in the ordinary course of business, or make any material capital expenditures
	To secure the payment of all obligations to the lender, the Company granted to the lender a continuing security interest and first lien on all of the assets of the Company.
	As of April 30, 2014 and 2013, the Company’s related-party unsecured notes payable totaled $350,116 and $348,066, respectively. The majority of this debt is owed to a former board member, who is a 10% shareholder, for a $314,000 note payable dated April 30, 2011. In July 2014, this note was renegotiated to a 3% term loan due on June 30, 2017. The same person has personally guaranteed a bank line of credit under which the Company owes $48,469 and $50,229 as of April 30, 2014 and 2013, respectively. The Company pays $220 a month in principal payments on the outstanding balance, plus the monthly interest expense, which is calculated at a rate of 5.5% per annum.
	Demand notes payable totaled $16,000 and $15,000 at April 30, 2014 and 2013, respectively.

Note_4_Fair_Value_Measurements

Note 4 - Fair Value Measurements	12 Months Ended
	Apr. 30, 2014
Fair Value Disclosures [Abstract]	'
Note 8 - Fair Value	'
	4. Fair Value Measurements
	The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures of financial instruments on a recurring basis.
	Fair Value Hierarchy
	The Fair Value Measurements Topic of the FASB Accounting Standards Codification establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	Level 3 inputs are unobservable inputs for the asset or liability.
	Determination of Fair Value
	Under the Fair Value Measurements Topic of the FASB Accounting Standards Codification, the Company bases its fair value on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements, in accordance with the fair value hierarchy. Fair value measurements for assets and liabilities where there exists limited or no observable market data and, therefore, are based primarily upon management’s own estimates, are often calculated based on current pricing policy, the economic and competitive environment, the characteristics of the asset or liability and other such factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, that could significantly affect the results of current or future value.
	See Note 1 for a description of valuation methodologies used for assets and liabilities recorded at fair value and for estimating fair value where it is practicable to do so for financial instruments not recorded at fair value (disclosures required by the Fair Value Measurements Topic of the FASB Accounting Standards Codification).

Note_5_Income_Taxes

Note 5 - Income Taxes	12 Months Ended
	Apr. 30, 2014
Income Tax Disclosure [Abstract]	'
Note 5 - Income Taxes	'
	5. Income Taxes
	At April 30, 2014, the Company had net operating loss carryforwards for Federal income tax purposes of approximately $1,060,000 expiring in the years of 2015 through 2030. Utilization of the net operating losses may be subject to annual limitations provided by Section 382 of the Internal Revenue Code and similar State provisions.
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2014 and 2013 were as follows:
		2014			2013
	Deferred tax assets, net:
	Net operating loss carryforwards	$	1,060,000		$	1,032,000
	Valuation allowance		1,060,000			1,032,000
	Net deferred assets	$	—		$	—
	The valuation allowance increased to $1,060,000 at April 30, 2014 from $1,032,000 at April 30, 2013.
	The following is a reconciliation of the tax provisions for the years ended April 30, 2014 and 2013 with the statutory Federal income tax rates:
	Percentage of Pre-Tax Income
		2014			2013
	Statutory Federal income tax rate		(34.0	)%		(34.0	)%
	Loss generating no tax benefit		34			34
	Effective tax rate		—			—
	The Company did not have any material unrecognized tax benefits as of April 30, 2014 and 2013. The Company does not expect the unrecognized tax benefits to significantly increase or decrease within the next twelve months.  The Company recorded no interest and penalties relating to unrecognized tax benefits as of and during the years ended April 30, 2014 and 2013. The Company is subject to U.S. federal income tax, as well as taxes by various state jurisdictions. The Company is currently open to audit under the statute of limitations by the federal and state jurisdictions for the years ending April 30, 2011 through 2014.

Note_6_Commitments_and_Conting

Note 6 - Commitments and Contingencies	12 Months Ended
	Apr. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Note 6 - Commitments and Contingencies	'
	6. Commitments and Contingencies
	Litigation
	The Company is subject to legal proceedings and claims that arise in the ordinary course of its business. In the opinion of management, the amount of ultimate liability, if any, is not likely to have a material effect on the financial condition, results of operations or liquidity of the Company. However, as the outcome of litigation or legal claims is difficult to predict, significant changes in the estimated exposures could occur.

Note_7_Stockholders_Deficit

Note 7 - Stockholders' Deficit	12 Months Ended
	Apr. 30, 2014
Equity [Abstract]	'
Note 7 - Stockholders' Deficit	'
	7. Stockholders’(Deficit)
	The Company is authorized to issue 500,000,000 shares of its common stock, par value $0.001. 500,000,000 shares were outstanding as of April 30, 2014 and 2013, and no shares were issued during the fiscal years ended April 30, 2014 or 2013. No warrants, options or other convertible securities are outstanding at April 30, 2014 and 2013. The Company’s board of directors and majority shareholder have approved an increase in the authorized shares to 900,000,000 pending approval from FINRA.

Note_8_Loss_Per_Common_Share

Note 8 - Loss Per Common Share	12 Months Ended
	Apr. 30, 2014
Earnings Per Share [Abstract]	'
Note 8 - Loss Per Common Share	'
	8. Loss Per Common Share
	Loss per common share data was computed as follows:
		2014			2013
	Net loss	$	(27,986	)	$	(26,370	)
	Weighted average common		500,000,000			500,000,000
	shares outstanding
	Effect of dilutive securities		—			—
	Weighted average dilutive		500,000,000			500,000,000
	common shares outstanding
	Loss per common share – basic	$	(.00	)	$	(.00	)
	Loss per common share – diluted	$	(.00	)	$	(.00	)

Note_9_Related_Party_Transacti

Note 9 - Related Party Transactions	12 Months Ended
	Apr. 30, 2014
Related Party Transactions [Abstract]	'
Note 9 - Related Party Transactions	'
	9. Related Party Transactions
	The Company’s majority shareholder is also its principal lender. As of April 30, 2014 and 2013, the Company owed its majority shareholder, under a secured lending agreement, $93,219 and $69,254, respectively. The maximum amount of the loan is $250,000, and the loan matures on June 30, 2017. Interest payments are accrued monthly and added to the principal balance of the note. The majority shareholder of the Company owns 271,673,207 shares of common stock, or 54% of the 500,000,000 shares issued and outstanding.
	A former director of the Company and founder of Valuesetters, Inc., which merged with the Company in December 2003, has personally guaranteed bank debt of $48,469 and $50,229, as of April 30, 2014 and 2013, respectively and credit card debt of $22,947 and $28,298 as of April 30, 2014 and 2013, respectively. In addition to the personal guarantees, the Company owes him $412,371 and $400,429 as of April 30, 2014 and 2013, respectively, for loans, interest payable and unpaid expenses.
	The Company owes a second director $31,680 as of April 30, 2014 and 2013.
	The Company owes a third director $15,000 as of April 30, 2014 and 2013.
	The Company owes its Chief Executive Officer and Chairman of the board of directors $2,050 as of April 30, 2014.

Note_10_Subsequent_Events

Note 10 - Subsequent Events	12 Months Ended
	Apr. 30, 2014
Subsequent Events [Abstract]	'
Note 10 - Subsequent Events	'
		10	Subsequent Events
			The Company has analyzed its operations subsequent to April 30, 2014 through the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose

Note_1_Description_of_Business1

Note 1 - Description of Business and Summary of Accounting Principles (Policies)	12 Months Ended
	Apr. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Description of Business and Concentrations	'
	Description of Business and Concentrations
	Valuesetters, Inc. (“Valuesetters”, or the “Company”) is a provider of subscription services, advertising and digital goods using technology distribution platforms like the Internet and mobile devices in the media and entertainment markets. Most of the Company’s revenues are derived from customers worldwide who subscribe to a chess website that allows them to play ranked chess games against international competitors, or against various levels of artificial intelligence embedded in the Company’s online chess software.
	The financial statements are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year end is April 30.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. A valuation allowance has been established to eliminate the Company’s deferred tax assets as it is more likely than not that none of the deferred tax assets will be realized.
	The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon settlement with the tax authorities. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest related to unrecognized tax benefits in interest expense and penalties in income tax expense. The Company has determined that it had no significant uncertain tax positions requiring recognition or disclosure.
Revenue Recognition	'
	Revenue Recognition
	Revenues from services are recognized in the period in which they are earned, in accordance with the terms and conditions noted on our websites. In instances where a subscriber prepays for a service, any prepayment is recognized as a current liability until it is earned.
Costs of Services	'
	Costs of Services
	Costs of services consist of direct costs that we pay to third parties in order to maintain our online sites that generate revenue.
Loss Per Share	'
	Loss Per Share
	Basic loss per share is computed by dividing net loss by the weighted-average number of shares outstanding. To the extent that stock options and warrants are anti-dilutive, they are excluded from the calculation of diluted loss per share. For 2014 and 2013, the Company had no potentially dilutive securities.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents during 2014 and 2013.
Use of Estimates	'
	Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relates to the accruals for unbilled legal services and income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Determination of Fair Value	'
	Determination of Fair Value
	Cash and cash equivalents, accounts receivable, and accounts payable
	In general, carrying amounts approximate fair value because of the short maturity of these instruments.
Deferred Revenue	'
	Deferred Revenue
	Deferred revenue represents revenue collected but not earned as of the year end. The company renders services, or rights to use its software, over a specific time period and revenues are recognized as earned as time passes.
Debt	'
	Debt
	At April 30, 2014 and 2013, the Company’s secured debt was carried at its face value plus accrued interest. In July 2014, the Company renegotiated its secured related party debt and one related party note, and these notes are now term loans which mature on June 30, 2017. Based on the financial condition of the Company, it is impracticable for the Company to estimate the fair value of its short and long-term debt.
	The Company has no instruments with significant off balance sheet risk.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915).   Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity;  (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued.  The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.
	The Company does not expect any other recent accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.

Note_3_Debt_Tables

Note 3 - Debt (Tables)	12 Months Ended
	Apr. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
		2014		2013		Interest Rate
	Secured lender (majority shareholder)	$	93,219	$	69,254		8	%
	Notes payable – related parties		350,116		348,066		3	%
	Demand note payable		16,000		15,000		0	%
	Loan payable - bank		48,469		50,229		5.5	%
	Total Debt	$	507,804	$	482,549

Note_5_Income_Taxes_Tables

Note 5 - Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2014
Note 5 - Income Taxes Tables	'
Deferred tax assets and liabilities	'
		2014			2013
	Deferred tax assets, net:
	Net operating loss carryforwards	$	1,060,000		$	1,032,000
	Valuation allowance		1,060,000			1,032,000
	Net deferred assets	$	—		$	—
Tax provisions	'
	Percentage of Pre-Tax Income
		2014			2013
	Statutory Federal income tax rate		(34.0	)%		(34.0	)%
	Loss generating no tax benefit		34			34
	Effective tax rate		—			—

Note_8_Loss_Per_Common_Share_T

Note 8 - Loss Per Common Share (Tables)	12 Months Ended
	Apr. 30, 2014
Earnings Per Share [Abstract]	'
Earnings per share	'
		2014			2013
	Net loss	$	(27,986	)	$	(26,370	)
	Weighted average common		500,000,000			500,000,000
	shares outstanding
	Effect of dilutive securities		—			—
	Weighted average dilutive		500,000,000			500,000,000
	common shares outstanding
	Loss per common share – basic	$	(.00	)	$	(.00	)
	Loss per common share – diluted	$	(.00	)	$	(.00	)

Note_2_Going_Concern_Details

Note 2 - Going Concern (Details) (USD $)	Apr. 30, 2014
Note 2 - Going Concern Details	'
Working capital	($284,226)
Stockholders' equity deficit	($710,511)

Note_3_Debt_Details

Note 3 - Debt (Details) (USD $)	Apr. 30, 2014	Apr. 30, 2013
Debt Disclosure [Abstract]	'	'
Secured lender (majority shareholder)	$93,219	$69,254
Notes payable- related parties	350,116	348,066
Demand note payable	16,000	15,000
Loan payable - bank	48,469	50,229
Total Debt	$507,804	$482,549

Note_3_Debt_Details_Parentheti

Note 3 - Debt (Details) (Parenthetical) (USD $)	Apr. 30, 2014
Secured lender (majority shareholder)	'
Interest Rate	8.00%
Borrowing amount	$250,000
Common shares, held	271,673,207
Ownership	54.00%
Demand note payable- related parties	'
Interest Rate	3.00%
Ownership	10.00%
Demand note payable	'
Interest Rate	0.00%
Due to bank	'
Interest Rate	5.50%

Note_3_Debt_Details_Narrative

Note 3 - Debt (Details Narrative) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Debt Disclosure [Abstract]	'	'
Note payable to Board Member	$314,000	$314,000
Guaranteed line of credit	50,000	50,000
Line of credit payable	48,469	50,229
Principal payments	$220	'
Interest rate	5.50%	'

Note_5_Income_Taxes_Details_Na

Note 5 - Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Income Tax Disclosure [Abstract]	'	'
Operating loss carryforward	$1,060,000	$1,032,000
Expiration	30-Apr-15	'

Note_5_Income_Taxes_Details

Note 5 - Income Taxes (Details)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Note 5 - Income Taxes Details	'	'
Statutory Federal income tax rate	-34.00%	-34.00%
Loss generating no tax benefit	34.00%	34.00%
Effective tax rate	'	'

Note_7_Stockholders_Equity_Def

Note 7 - Stockholders' Equity (Deficit) (Details Narrative) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Equity [Abstract]	'	'
Common stock, authorized	500,000,000	500,000,000
Common stock, par value	$0.00	$0.00
Increase in Common stock, share	900,000,000	'

Note_8_Loss_Per_Common_Share_D

Note 8 - Loss Per Common Share (Details) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Note 8 - Loss Per Common Share Details	'	'
Net loss	($27,986)	($26,370)
Weighted average common shares outstanding	500,000,000	500,000,000
Effect of dilutive securities	'	'
Weighted average dilutive common shares outstanding	500,000,000	500,000,000
Loss per common share-basic	$0	$0
Loss per common share-diluted	$0	$0

Note_9_Related_Party_Transacti1

Note 9 - Related Party Transactions (Details Narrative) (USD $)	Apr. 30, 2014	Apr. 30, 2013
Secured lender (majority shareholder)	$93,219	$69,254
Loan payable - bank	48,469	50,229
Credit card debt	22,947	28,298
Due to Related Party	350,116	348,066
Director	'	'
Due to Related Party	412,371	400,429
Second Director	'	'
Due to Related Party	31,680	31,680
Third Director	'	'
Due to Related Party	15,000	15,000
Chief Executive Officer and Chairman of the board of directors	'	'
Due to Related Party	2,050	'
Secured lender (majority shareholder)	'	'
Borrowing amount	$250,000	'
Common shares, held	271,673,207	'
Ownership	54.00%	'