Borneo Industrial Fishery (DIMU) 10-K 12 Aug 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Apr. 30, 2014	Jul. 29, 2014
Document and Entity Information:	'	'
Entity Registrant Name	'China Xibolun Technology Holdings Corp	'
Document Type	'10-K	'
Document Period End Date	30-Apr-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001479382	'
Current Fiscal Year End Date	'--04-30	'
Entity Common Stock, Shares Outstanding	'	4,366,649
Entity Public Float	'	$0
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'FY	'

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Apr. 30, 2014	Apr. 30, 2013
Current assets	'	'
Cash	'	'
Current liabilities	'	'
Accounts payable and accrued expenses	1,517	17,751
Due to related party	49,151	3,232
Total current liabilities	50,668	20,983
STOCKHOLDERS' DEFICIT	'	'
Common stock, $.001 par value, 100,000,000 shares authorized, 4,366,649 shares issued and outstanding on April 30, 2014 and 2013	4,367	4,367
Additional paid in capital	189,339	189,339
Accumulated deficit	-244,374	-214,689
Total stockholders' deficit	-50,668	-20,983
Total Liabilities and Stockholders Deficit	'	'

CONDENSED_BALANCE_SHEETS_Paren

CONDENSED BALANCE SHEETS (Parenthetical) (USD $)	Apr. 30, 2014	Apr. 30, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	4,366,649	4,366,649
Common stock, shares outstanding	4,366,649	4,366,649

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
OPERATING EXPENSES	'	'
General and administrative	($29,685)	($49,747)
Depreciation	'	'
Operating Loss	-29,685	-49,747
Interest expense	'	-2,988
Gain on settlement of liabilities	'	17,310
Net loss	($29,685)	($35,425)
Net loss per share:	'	'
Basic and diluted	($0.01)	($0.01)
Weighted average shares outstanding, Basic and diluted	4,366,649	4,366,649

STATEMENTS_OF_STOCKHOLDERS_DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance at Apr. 30, 2012	$4,367	$21,733	($179,264)	($153,164)
Beginning Balance, Shares at Apr. 30, 2012	4,366,649	'	'	'
Net Loss	'	'	-35,425	-35,425
Settlement of liabilities by shareholder on behalf of Company	'	170,040	'	170,040
Interest payable converted to equity	'	-2,434	'	-2,434
Ending Balance at Apr. 30, 2013	4,367	189,339	-214,689	-20,983
Ending Balance, Shares at Apr. 30, 2013	4,366,649	'	'	'
Net Loss	'	'	-29,685	-29,685
Ending Balance at Apr. 30, 2014	$4,367	$189,339	($244,374)	($50,668)
Ending Balance, Shares at Apr. 30, 2014	4,366,649	'	'	'

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOW (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
OPERATING ACTIVITIES:	'	'
Net loss	($29,685)	($35,425)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Gain on settlement of liabilities	'	-17,310
Interest payable converted to equity	'	-2,434
Changes in operating assets and liabilities:	'	'
Accounts payable and accrued expenses	-16,234	48,114
NET CASH USED IN OPERATING ACTIVITIES	-45,919	-7,055
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchase of equipment	'	'
NET CASH USED IN INVESTING ACTIVITIES	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Common shares issued for cash	'	'
Advances from related parties	45,919	'
Proceeds from line of credit - related party	'	6,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	45,919	6,000
NET CHANGE IN CASH	'	-1,055
Cash, beginning of year	'	1,055
Cash, end of year	'	'
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Interest paid	'	10
Settlement of liabilities by shareholder on behalf of Company, including accounts payable, advances from related parties, and line of credit-related parties	'	$170,040

Organization_and_Basis_of_pres

Organization and Basis of presentation	12 Months Ended
	Apr. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization and Basis of presentation	'
	NOTE 1- Organization and Basis of presentation
	Organization
	China Xibolun Technology Holdings Corporation (the “Company”) formerly named Dimus Partners, Inc. was incorporated under the laws of the State of Nevada on May 24, 2007. Prior to incorporation on April 30, 2008, Dimus Partners, LLC was a Texas limited liability company effective May 24, 2007.  Dimus Partners, LLC (the “Texas Company”) and the Company entered into a Certificate of Exchange whereby the Nevada Corporation acquired 100% of the issued and outstanding membership interest of the Texas Company, in exchange for two million (2,000,000) common shares of the Company.
	On September 21, 2012, James Patton, Nathan Pettus and James Pacey (“Sellers”), who were collectively the controlling shareholders of the Company, sold 4,200,000 shares of common stock of the Company to Chin Yung Kong and Anyuan Sun (“Purchasers”) for an aggregated price of $ 190,000.The 4,200,000 shares of common stock represented approximately 96.2% of the total issued and outstanding stock of the Company.  As result of this share purchase transaction, Chin Yung Kong and Anyuan Sun became the controlling shareholders of the Company. The liabilities of $187,350 of the Company prior to September 21, 2012 have been settled by the Company resulting in a $17,310 gain.
	On October 11, 2012, we changed our name to China Xibolun Technology Holdings Corporation.
	Basis of presentation
	The accompanying financial statements of China Xibolun Technology Holdings Corporation. (Formerly known as Dimus Partners, Inc.) (“Xibolun” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America(“US GAAP”).

Summary_Significant_of_Account

Summary Significant of Accounting Policies	12 Months Ended
	Apr. 30, 2014
Accounting Policies [Abstract]	'
Summary Significant of Accounting Policies	'
	NOTE 2 –SUMMARY OF ACCOUNTING POLICIES
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. Estimates are based on historical experience and on various other assumptions that the Company believes to be reasonable under the circumstances, the results of which form the basis for judgments about results and the carrying values of assets and liabilities. Actual results and values may differ significantly from these estimates.
	Income Taxes
	The Company has adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 740, “Income Taxes”. This standard requires the use of an asset and liability approach for financial accounting, and reporting on income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.
	The asset and liability approach is used to account for income taxes by recognizing deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce any deferred tax assets to the amount that is more likely than not to be realized.
	Recent Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.” This ASU removes the definition of a development stage entity from the ASC, thereby removing the financial reporting distinction between development stage entities and other reporting entities from GAAP. In addition, the ASU eliminates the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and shareholders’ deficit, (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. Early adoption is permitted. The Company has elected to adopt this ASU and, accordingly, no inception to date financial information is disclosed and the accompanying financial statement are not labeled as those of a development stage entity.
	The Company has implemented all new accounting standards that are in effect and may impact its financial statements and does not believe that there are any other new accounting standards that have been issued that might have a material impact on its financial position or results of operations.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Apr. 30, 2014
Disclosure Text Block [Abstract]	'
Related Party Transactions	'
	NOTE 3 – RELATED PARTY TRANSACTIONS
	Expenses of the Company are currently being paid by an affiliate of our controlling shareholders. During the year ended April 30, 2014, Chin Yung Kong, the director and shareholder of the Company, advanced $45,919 to the Company for its audit and consultant fees. As of April 30, 2014 and 2013, the Company had towed this related party for $49,151 and $3,232, respectively.

Going_Concern

Going Concern	12 Months Ended
	Apr. 30, 2014
Disclosure Text Block [Abstract]	'
Going Concern	'
	NOTE 4 – GOING CONCERN
	There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support the Company’s working capital requirements. To the extent that funds generated from any private placements, public offerings and/or bank financing are insufficient to support the Company’s working capital requirements, the Company will have to raise additional working capital from additional financing. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may not be able continue its operations.
	These conditions caused our auditors to have substantial doubt about the Company’s ability to continue as a going concern and issue an audit report with an additional paragraph emphasizing the going concern issue. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Income_Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	NOTE 5 –INCOME TAXES
	Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. The provision for income taxes differs from the result which would be obtained by applying the statutory income tax rate of 34% to income before income taxes.
	At April 30, 2014 and 2013, deferred tax assets consisted of the following:
		April 30,2014			April 30,2013
	Deferred tax assets
	Net operating loss carry forwards	$	83,087		$	72,994
	Less: valuation allowance		(83,087)			(72,994)
	Net deferred tax asset	$	-		$	-
	At April 30, 2014, the Company had an unused net operating loss carry-forward $244,374 that is available to offset future taxable income; the loss carry-forward will start to expire in 2029.
	During the years ended April 30, 2014 and 2013, the effective tax rate of the Company is reconciled to the U.S. federal statutory rate, as follows:
		2014		2013
	U.S. federal statutory rate	34%		34%
	Change in valuation allowance	-34%		-34%
	Effective tax rate	-		-

Summary_of_Accounting_Policies

Summary of Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2014
Accounting Policies [Abstract]	'
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. Estimates are based on historical experience and on various other assumptions that the Company believes to be reasonable under the circumstances, the results of which form the basis for judgments about results and the carrying values of assets and liabilities. Actual results and values may differ significantly from these estimates.
Income Tax	'
	Income Taxes
	The Company has adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 740, “Income Taxes”. This standard requires the use of an asset and liability approach for financial accounting, and reporting on income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.
	The asset and liability approach is used to account for income taxes by recognizing deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce any deferred tax assets to the amount that is more likely than not to be realized.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.” This ASU removes the definition of a development stage entity from the ASC, thereby removing the financial reporting distinction between development stage entities and other reporting entities from GAAP. In addition, the ASU eliminates the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and shareholders’ deficit, (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. Early adoption is permitted. The Company has elected to adopt this ASU and, accordingly, no inception to date financial information is disclosed and the accompanying financial statement are not labeled as those of a development stage entity.
	The Company has implemented all new accounting standards that are in effect and may impact its financial statements and does not believe that there are any other new accounting standards that have been issued that might have a material impact on its financial position or results of operations.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Deferred Tax Asset	'
		April 30,2014			April 30,2013
	Deferred tax assets
	Net operating loss carry forwards	$	83,087		$	72,994
	Less: valuation allowance		(83,087)			(72,994)
	Net deferred tax asset	$	-		$	-
Schedule of U.S. federal statutory rate	'
		2014		2013
	U.S. federal statutory rate	34%		34%
	Change in valuation allowance	-34%		-34%
	Effective tax rate	-		-

Organization_and_Basis_of_pres1

Organization and Basis of presentation (Details Narrative) (USD $)	0 Months Ended	11 Months Ended	12 Months Ended
	Sep. 21, 2012	Apr. 30, 2008	Apr. 30, 2014	Apr. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'
Ownership	'	100.00%	'	'
Sale of shares, shares	4,200,000	'	'	'
Sale of shares, amount	$190,000	'	'	'
Percentage of Ownership after transaction	96.20%	'	'	'
Liabilities settled by company	187,350	'	'	'
Gain on settlement of liabilities	$17,310	'	'	$17,310

Related_Party_Transactions_Det

Related Party Transactions (Details) (Chin Yung Kong, USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Chin Yung Kong	'	'
Company's audit and consultant fee	$45,919	$3,232

Income_Taxes_Details

Income Taxes (Details) (USD $)	Apr. 30, 2014	Apr. 30, 2013
Deferred tax assets	'	'
Net operating losses	$83,087	$72,994
Less: valuation allowance	-83,087	-72,994
Net deferred tax asset	'	'

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Income Tax Disclosure [Abstract]	'	'
Effective Federal Statutory Income Tax Rate Applied to Income before Income tax (In percentage)	34.00%	34.00%
Net Operating Loss Carry-forward	$244,374	$214,689
Carry-Forward Loss start expire date	30-Apr-29	'

Income_Taxes_Details_2

Income Taxes (Details 2)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Income Taxes Details 2	'	'
U.S. federal statutory rate	34.00%	34.00%
Change in valuation allowance	-34.00%	-34.00%
Effective tax rate	'	'