Document_and_Entity_Informatio
Document and Entity Information (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Jul. 23, 2014 | |
Document And Entity Information | ' | ' |
Entity Registrant Name | 'BRK, INC. | ' |
Entity Central Index Key | '0001532926 | ' |
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? | 'Yes | ' |
Entity Filer Category | 'Smaller Reporting Company | ' |
Entity Public Float | ' | $0 |
Entity Common Stock, Shares Outstanding | ' | 4,308,320 |
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 | $10,196 | $4,202 |
Prepaid expense | ' | 700 |
Inventory | 808 | 4,030 |
Total current assets | 11,004 | 8,932 |
Fixed assets | ' | ' |
Production equipment, net of accumulated depreciation of $10,536 and $5,268, respectively | 13,354 | 18,622 |
Total assets | 24,358 | 27,554 |
Current liabilities | ' | ' |
Accounts payable | 8,546 | 10,143 |
Accrued compensation - related party | 43,485 | 15,105 |
Convertible notes-related party | 7,089 | 7,089 |
Convertible notes payable | 78,000 | 68,000 |
Short term debt - related party | 38,690 | 28,820 |
Short term debt | 79,400 | 51,220 |
Total current liabilities | 255,210 | 180,377 |
Total liabilities | 255,210 | 180,377 |
Stockholders' equity (deficit): | ' | ' |
Preferred stock, 0.001 par value, 1,000,000 authorized, none issued and outstanding | ' | ' |
Common stock, 0.001 par value 100,000,000 authorized; 4,308,320 and 4,308,320 issued and outstanding | 4,308 | 4,308 |
Additional paid-in capital | 29,742 | 29,742 |
Accumulated deficit | -264,902 | -186,873 |
Total stockholders' deficit | -230,852 | -152,823 |
Total liabilities and stockholders' equity (deficit) | $24,358 | $27,554 |
BALANCE_SHEETS_Parenthetical
BALANCE SHEETS (Parenthetical) (USD $) | Apr. 30, 2014 | Apr. 30, 2013 |
Balance Sheets Parenthetical | ' | ' |
Equipment, net of accumulated depreciation | $10,536 | $5,268 |
Preferred stock, par value | $0.00 | $0.00 |
Preferred stock, Authorized | 1,000,000 | 1,000,000 |
Preferred stock, Issued | 0 | 0 |
Preferred stock, outstanding | 0 | 0 |
Common stock, par value | $0.00 | $0.00 |
Common stock, Authorized | 100,000,000 | 100,000,000 |
Common stock, Issued | 4,308,320 | 4,308,320 |
Common stock, outstanding | 4,308,320 | 4,308,320 |
STATEMENTS_OF_OPERATIONS
STATEMENTS OF OPERATIONS (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Statements Of Operations | ' | ' |
Sales | $7,000 | ' |
Cost of Goods | 3,220 | ' |
Gross Margin | 3,780 | ' |
Operating expenses: | ' | ' |
Depreciation | 5,268 | 5,268 |
General and administrative expense | 76,541 | 75,053 |
Loss from operations | -78,029 | -80,321 |
Other Income (expense) | ' | 205 |
Net loss | ($78,029) | ($80,116) |
Net loss per share, basic and diluted | ($0.02) | ($0.02) |
The weighted average number of common shares outstanding | 4,308,320 | 4,257,306 |
STATEMENTS_OF_STOCKHOLDERS_DEF
STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $) | Common Stock | Additional Paid-In Capital | Accumulated Deficit | Total |
Beginning Balance, Amount at Apr. 30, 2012 | $4,166 | $12,084 | ($106,757) | ($90,507) |
Beginning Balance, Shares at Apr. 30, 2012 | 4,165,920 | ' | ' | ' |
Common stock issued for cash, Shares | 142,400 | ' | ' | ' |
Common stock issued for cash, Amount | 142 | 17,658 | ' | 17,800 |
Net loss | ' | ' | -80,116 | -80,116 |
Ending Balance, Amount at Apr. 30, 2013 | 4,308 | 29,742 | -186,873 | -152,823 |
Ending Balance, Shares at Apr. 30, 2013 | 4,308,320 | ' | ' | ' |
Net loss | ' | ' | -78,029 | -78,029 |
Ending Balance, Amount at Apr. 30, 2014 | $4,308 | $29,742 | ($264,902) | ($230,852) |
Ending Balance, Shares at Apr. 30, 2014 | 4,308,320 | ' | ' | ' |
STATEMENTS_OF_CASH_FLOWS
STATEMENTS OF CASH FLOWS (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Cash flows from operating activities: | ' | ' |
Net loss | ($78,029) | ($80,116) |
Adjustments to reconcile net loss to net cash provided by (used in) operating activities: | ' | ' |
Depreciation | 5,268 | 5,268 |
Changes in operating assets and liabilities: | ' | ' |
Prepaid expense | 700 | 2,350 |
Accounts payable | 2,103 | 2,751 |
Inventory | 3,222 | -4,030 |
Accrued compensation-related party | 28,380 | 9,175 |
Net cash used in operating activities | -38,356 | -64,602 |
Cash flows from financing activities: | ' | ' |
Cash received from the sale of stock | ' | 17,800 |
Proceeds from borrowings on debt | 24,480 | 16,020 |
Proceeds from borrowings on debt- related party | 9,870 | 21,760 |
Repayments on debt | ' | -1,000 |
Repayments on related party notes | ' | -1,370 |
Proceeds from convertible debt | 10,000 | ' |
Net cash provided by financing activities | 44,350 | 53,210 |
Net increase (decrease) in cash | 5,994 | -11,392 |
Cash - beginning of year | 4,202 | 15,594 |
Cash - end of year | 10,196 | 4,202 |
SUPPLEMENT DISCLOSURES: | ' | ' |
Interest paid | ' | ' |
Income taxes paid | ' | ' |
Noncash financing and investing activities: | ' | ' |
Payment of AP by third parties | $3,700 | ' |
NATURE_OF_BUSINESS
NATURE OF BUSINESS | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 1 - NATURE OF BUSINESS | ' |
BRK, Inc. (“BRK” or “the Company”) was incorporated on May 22, 2008 as a Nevada corporation. The Company has developed a product for the repair of hanging vertical blinds. As part of this development the Company has completed the development and is building a machine to make the parts for blind repair that it is selling. The development and testing of the machine is near completion with production and marketing of the product to begin in the very near future. |
CRITICAL_ACCOUNTING_POLICIES
CRITICAL ACCOUNTING POLICIES | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 2 - CRITICAL ACCOUNTING POLICIES | ' |
Basis of Presentation | |
This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. These accounting policies conform to accounting principles generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. | |
Reclassifications | |
Certain prior year amounts have been reclassified to conform with the current year presentation. | |
Use of Estimates | |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. | |
Presentation | |
In the year ending April 30, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to exploration stage. | |
Cash and Cash Equivalents | |
BRK considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. | |
Inventories | |
Inventories are stated at the lower of cost of market using the first-in, first-out (FIFO) cost method of accounting. | |
Property and Equipment | |
Property and equipment is presented at cost less accumulated depreciation. Expenditures for renewals and improvements are capitalized and depreciated, while repairs and maintenance are charged to expense as incurred. Disposals are removed at cost less accumulated depreciation, and any resulting gain or loss is reflected in current operations. There are none noted for the year ended April 30, 2014 and 2013. | |
Impairment of long-lived assets | |
The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. | |
Basic and diluted net income per share | |
Basic and diluted net income per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. They include the dilutive effect of common stock equivalents in years with net income. Basic and diluted net income per share is the same due to the absence of common stock equivalents. | |
Income Taxes | |
BRK recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax basis of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. BRK provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not. | |
Beneficial Conversion Features | |
The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the common shares at the commitment date to be received upon conversion. | |
Recently Issued Accounting Pronouncements | |
BRK does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on their financial position, results of operations or cash flows. |
GOING_CONCERN
GOING CONCERN | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 3 - GOING CONCERN | ' |
As shown in the accompanying financial statements, BRK has an accumulated deficit of $264,902 as of April 30, 2014 and incurred a loss from operations of $78,029 for the year ended April 30, 2014. Unless profitability and increases in stockholders’ equity continues, these conditions raise substantial doubt as to BRK’s ability to continue as a going concern. The April 30, 2014 financial statements do not include any adjustments that might be necessary if BRK is unable to continue as a going concern. | |
BRK continues to review its expense structure reviewing costs and their reduction to move towards profitability. The Company’s expenses are planned to decrease resulting in profitability and increased shareholders’ equity. |
MAJOR_CUSTOMER
MAJOR CUSTOMER | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 4 - MAJOR CUSTOMER | ' |
One customer accounted for 100% of revenues during the year. It was a single sale of blind repair units to an established third party creditor, 0985358 BC Ltd (“customer”). The customer has asked the company to hold the inventory at the company’s location until the customer requests it. |
INCOME_TAXES
INCOME TAXES | 12 Months Ended | ||||||||
Apr. 30, 2014 | |||||||||
Notes to Financial Statements | ' | ||||||||
NOTE 5 - INCOME TAXES | ' | ||||||||
The Company follows Accounting Standards Codification 740, Accounting for Income Taxes. | |||||||||
The Company did not have taxable income for the years ended April 30, 2014 or 2013.The Company’s deferred tax assets consisted of the following as of April 30, 2014 and 2013: | |||||||||
2014 | 2013 | ||||||||
Total deferred tax asset | 92,716 | 65,406 | |||||||
Valuation allowance | -92,716 | -65,406 | |||||||
Net deferred tax asset | $ | - | $ | - | |||||
The Company had a net loss of $78,029 for the year ending April 30, 2014 and $80,116 for the same period ending in 2013 As of April 30, 2014, the Company’s net operating loss carry forward was $264,902 that will begin to expire in the year 2032. |
RELATED_PARTY_TRANSACTION
RELATED PARTY TRANSACTION | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 6 - RELATED PARTY TRANSACTION | ' |
On February 1, 2013 the Company increased the officer’s salary to $2,500 per month. As of April 30, 2014 the Company has accrued $43,485 in unpaid fees to the officer. |
FIXED_ASSETS
FIXED ASSETS | 12 Months Ended | ||||||||
Apr. 30, 2014 | |||||||||
Notes to Financial Statements | ' | ||||||||
NOTE 7 - FIXED ASSETS | ' | ||||||||
The Company developed a machine to manufacture repair parts to repair hanging venetian blinds. In addition, the Company has purchased molds from an outside vendor for $3,700 to extrude the product necessary to manufacture their product. As the machine and mold are ready to be put into production, the assets have been classified as a fixed asset and will be depreciated over the estimated useful life of 5 years. The Company incurred depreciation of $5,268 in both years ended on April 30, 2014 and 2013. | |||||||||
The net fixed assets as of April 30: | |||||||||
Equipment | |||||||||
2014 | 2013 | ||||||||
Equipment | 23,890 | 23,890 | |||||||
Accumulated depreciation | (10,536 | ) | (5,268 | ) | |||||
Net | 13,354 | 18,622 |
CONVERTIBLE_NOTES_PAYABLE
CONVERTIBLE NOTES PAYABLE | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 8 - CONVERTIBLE NOTES PAYABLE | ' |
As of April 30, 2014 the Company owes $68,000 to multiple convertible promissory note holders for proceeds received during fiscal year April 30, 2012. These notes bear interest at 0%, are due two years from issuance and are unsecured. The notes are convertible at $0.005 into the Company’s common stock. | |
On April 29, 2014 the Company issued $10,000 in a convertible note to one individual. The note is payable on demand and bears no interest and is convertible by the holder at $0.05 per share. | |
As of April 30, 2014 the Company owes a total of $78,000 in convertible promissory notes. | |
The Company analyzed the conversion option for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging” and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none. |
CONVERTIBLE_NOTES_PAYABLE_RELA
CONVERTIBLE NOTES PAYABLE RELATED PARTY | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 9 - CONVERTIBLE NOTES PAYABLE RELATED PARTY | ' |
As of April 30, 2014, the Company owes $7,089 in convertible related party notes. The notes bear interest at 0%, are due in two years and are unsecured. The notes are convertible at $0.005 into the Company’s common stock. As of April 30, 2014 all of the notes are classified as short-term. | |
The Company analyzed the conversion option for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging” and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none. |
NOTES_PAYABLE
NOTES PAYABLE | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 10 - NOTES PAYABLE | ' |
During the year ended April 30, 2014, the Company borrowed $28,200 from non-related parties. Of this amount, $3,700 was for expenses paid on behalf of the Company. The notes are due on demand and bear no interest. | |
As of April 30, 2014, $79,400 is due. |
NOTES_PAYABLE_RELATED_PARTY
NOTES PAYABLE RELATED PARTY | 12 Months Ended |
Apr. 30, 2014 | |
Notes to Financial Statements | ' |
NOTE 11 - NOTES PAYABLE RELATED PARTY | ' |
During the year ended April 30, 2013, the Company received $21,760 in proceeds and repaid $1,370. | |
During the year ended April 30, 2014 the Company received $9,870 from one related party. As of April 30, 2014, $38,690 was due to the related party. | |
These notes are unsecured, non-interest bearing, and due on demand. |
CRITICAL_ACCOUNTING_POLICIES_P
CRITICAL ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Apr. 30, 2014 | |
Critical Accounting Policies Policies | ' |
Basis of Presentation | ' |
This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. These accounting policies conform to accounting principles generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. | |
Reclassifications | ' |
Certain prior year amounts have been reclassified to conform with the current year presentation. | |
Use of Estimates | ' |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. | |
Presentation | ' |
In the year ending April 30, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to exploration stage. | |
Cash and Cash Equivalents | ' |
BRK considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. | |
Inventories | ' |
Inventories are stated at the lower of cost of market using the first-in, first-out (FIFO) cost method of accounting. | |
Property and Equipment | ' |
Property and equipment is presented at cost less accumulated depreciation. Expenditures for renewals and improvements are capitalized and depreciated, while repairs and maintenance are charged to expense as incurred. Disposals are removed at cost less accumulated depreciation, and any resulting gain or loss is reflected in current operations. There are none noted for the year ended April 30, 2014 and 2013. | |
Impairment of long-lived assets | ' |
The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. | |
Basic and diluted net income per share | ' |
Basic and diluted net income per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. They include the dilutive effect of common stock equivalents in years with net income. Basic and diluted net income per share is the same due to the absence of common stock equivalents. | |
Income Taxes | ' |
BRK recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax basis of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. BRK provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not. | |
Beneficial Conversion Features | ' |
The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the common shares at the commitment date to be received upon conversion. | |
Recently Issued Accounting Pronouncements | ' |
BRK does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on their financial position, results of operations or cash flows. |
INCOME_TAXES_Tables
INCOME TAXES (Tables) | 12 Months Ended | ||||||||
Apr. 30, 2014 | |||||||||
Income Taxes Tables | ' | ||||||||
INCOME TAXES (Tables) | ' | ||||||||
2014 | 2013 | ||||||||
Total deferred tax asset | 92,716 | 65,406 | |||||||
Valuation allowance | -92,716 | -65,406 | |||||||
Net deferred tax asset | $ | - | $ | - |
FIXED_ASSETS_Tables
FIXED ASSETS (Tables) | 12 Months Ended | ||||||||
Apr. 30, 2014 | |||||||||
Fixed Assets Tables | ' | ||||||||
FIXED ASSETS (Tables) | ' | ||||||||
Equipment | |||||||||
2014 | 2013 | ||||||||
Equipment | 23,890 | 23,890 | |||||||
Accumulated depreciation | (10,536 | ) | (5,268 | ) | |||||
Net | 13,354 | 18,622 |
GOING_CONCERN_Details_Narrativ
GOING CONCERN (Details Narrative) (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Going Concern Details Narrative | ' | ' |
Accumulated deficit | ($264,902) | ($186,873) |
Net loss | ($78,029) | ($80,116) |
MAJOR_CUSTOMER_Details_Narrati
MAJOR CUSTOMER (Details Narrative) | 12 Months Ended |
Apr. 30, 2014 | |
Major Customer Details Narrative | ' |
Description of customer | 'One customer accounted for 100% of revenues during the year. It was a single sale of blind repair units to an established third party creditor, 0985358 BC Ltd (BcustomerB). |
INCOME_TAXES_Details
INCOME TAXES (Details) (USD $) | Apr. 30, 2014 | Apr. 30, 2013 |
Income Taxes Details | ' | ' |
Total deferred tax asset | $92,716 | $65,406 |
Valuation allowance | -92,716 | -65,406 |
Net deferred tax asset | ' | ' |
INCOME_TAXES_Details_Narrative
INCOME TAXES (Details Narrative) (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Income Taxes Details Narrative | ' | ' |
Net Loss | ($78,029) | ($80,116) |
Net operating loss carry forward | $264,902 | ' |
Net operating loss carry forward expiry date | '2032 | ' |
RELATED_PARTY_TRANSACTION_Deta
RELATED PARTY TRANSACTION (Details Narrative) (USD $) | Apr. 30, 2014 | Apr. 30, 2013 |
Related Party Transaction Details Narrative | ' | ' |
Accrued unpaid fees to officer | $43,485 | $15,105 |
FIXED_ASSETS_Details
FIXED ASSETS (Details) (USD $) | Apr. 30, 2014 | Apr. 30, 2013 |
Fixed Assets Details | ' | ' |
Equipment | $23,890 | $23,890 |
Accumulated depreciation | -10,536 | -5,268 |
Net | $13,354 | $18,622 |
FIXED_ASSETS_Details_Narrative
FIXED ASSETS (Details Narrative) (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Fixed Assets Details Narrative | ' | ' |
Incurred depreciation | $5,268 | $5,268 |
CONVERTIBLE_NOTES_PAYABLE_Deta
CONVERTIBLE NOTES PAYABLE (Details Narrative) (USD $) | Apr. 30, 2014 | Apr. 30, 2013 |
Convertible Notes Payable Details Narrative | ' | ' |
Company owes to multiple convertible promissory note | $78,000 | $68,000 |
CONVERTIBLE_NOTES_PAYABLE_RELA1
CONVERTIBLE NOTES PAYABLE RELATED PARTY (Details Narrative) (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Convertible Notes Payable Related Party Details Narrative | ' | ' |
Convertible notes-related party | $7,089 | $7,089 |
Convertible stock price | $0.01 | ' |
Interest | 0.00% | ' |
NOTES_PAYABLE_Details_Narrativ
NOTES PAYABLE (Details Narrative) (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Notes Payable Details Narrative | ' | ' |
Borrowings from non-related party interest bearing | $28,200 | ' |
Amount due to non-related party | 79,400 | 51,220 |
Expenses paid | $3,700 | ' |
NOTES_PAYABLE_RELATED_PARTY_De
NOTES PAYABLE RELATED PARTY (Details Narrative) (USD $) | 12 Months Ended | |
Apr. 30, 2014 | Apr. 30, 2013 | |
Notes Payable Related Party Details Narrative | ' | ' |
Company notes payable received | $9,870 | $21,760 |
Promissory notes repaid | ' | 1,370 |
Amount due to related party | $38,690 | $28,820 |