Document and Entity Information
Document and Entity Information - USD ($) | 12 Months Ended | ||
Apr. 30, 2015 | Jul. 29, 2015 | Oct. 31, 2014 | |
Document And Entity Information | |||
Entity Registrant Name | BRK, INC. | ||
Entity Central Index Key | 1,532,926 | ||
Document Type | 10-K | ||
Document Period End Date | Apr. 30, 2015 | ||
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 | $ 13,562,400 | ||
Entity Common Stock, Shares Outstanding | 4,308,320 | ||
Document Fiscal Period Focus | FY | ||
Document Fiscal Year Focus | 2,015 |
BALANCE SHEETS
BALANCE SHEETS - USD ($) | Apr. 30, 2015 | Apr. 30, 2014 |
Current Assets | ||
Cash and cash equivalents | $ 1,047 | $ 10,196 |
Inventory | 808 | 808 |
Total Current Assets | 1,855 | 11,004 |
Fixed assets | ||
Production equipment, net of accumulated depreciation of $15,804 and $10,536 respectively | 8,086 | 13,354 |
Total Assets | 9,941 | 24,358 |
Current Liabilities | ||
Accounts payable and accrued expense | 8,262 | 8,546 |
Accrued compensation - related party | 72,190 | 43,485 |
Convertible notes payable-related party | 7,089 | 7,089 |
Convertible notes payable | 115,500 | 78,000 |
Short term debt - related party | 50,540 | 38,690 |
Short term debt | 46,900 | 79,400 |
Total Current Liabilities | 300,481 | 255,210 |
Total liabilities | $ 300,481 | $ 255,210 |
SHAREHOLDERS' DEFICIT | ||
Preferred stock, $0.001 par value, 1,000,000 shares authorized, none issued and outstanding as of April 30, 2015 and 2014 | ||
Common stock, $0.001 par value 100,000,000 shares authorized; 4,308,320 shares issued and outstanding, as of April 30, 2015 and 2014 | $ 4,308 | $ 4,308 |
Additional paid-in capital | 29,742 | 29,742 |
Accumulated deficit | (324,590) | (264,902) |
Total Stockholders' Deficit | (290,540) | (230,852) |
Total Liabilities and Stockholders' Deficit | $ 9,941 | $ 24,358 |
BALANCE SHEETS (Parenthetical)
BALANCE SHEETS (Parenthetical) - USD ($) | Apr. 30, 2015 | Apr. 30, 2014 |
Balance Sheets Parenthetical | ||
Equipment, net of accumulated depreciation | $ 15,804 | $ 10,536 |
Preferred stock, par value | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 1,000,000 | 1,000,000 |
Preferred stock, shares issued | 0 | 0 |
Preferred stock, shares outstanding | 0 | 0 |
Common stock, par value | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 100,000,000 | 100,000,000 |
Common stock, shares issued | 4,308,320 | 4,308,320 |
Common stock, shares outstanding | 4,308,320 | 4,308,320 |
STATEMENTS OF OPERATIONS
STATEMENTS OF OPERATIONS - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Statements Of Operations | ||
Revenues | ||
Sales | $ 112 | $ 7,000 |
Cost of Goods | 3,220 | |
Gross Margin | $ 112 | 3,780 |
Operating expenses: | ||
Depreciation | 5,268 | 5,268 |
General and administrative expenses | 53,782 | 76,541 |
Loss from operations | (58,938) | $ (78,029) |
Other expense | 750 | |
Net loss | $ (59,688) | $ (78,029) |
Basic and diluted loss per share | $ (0.01) | $ (0.02) |
Weighted average number of shares outstanding: basic and diluted | 4,308,320 | 4,308,320 |
STATEMENTS OF STOCKHOLDERS' DEF
STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) | Common Stock | Additional Paid-In Capital | Accumulated Deficit | Total |
Beginning Balance, Amount at Apr. 30, 2013 | $ 4,308 | $ 29,742 | $ (186,873) | $ (152,823) |
Beginning 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 | |||
Net loss | (59,688) | (59,688) | ||
Ending Balance, Amount at Apr. 30, 2015 | $ 4,308 | $ 29,742 | $ (324,590) | $ (290,540) |
Ending Balance, Shares at Apr. 30, 2015 | 4,308,320 |
STATEMENTS OF CASH FLOWS
STATEMENTS OF CASH FLOWS - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Cash flows from operating activities: | ||
Net loss | $ (59,688) | $ (78,029) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Depreciation | $ 5,268 | 5,268 |
Changes in operating assets and liabilities: | ||
Prepaid expense | 700 | |
Accounts payable and accrued expense | $ (284) | 2,103 |
Inventory | 3,222 | |
Accrued compensation-related party | $ 28,705 | 28,380 |
Net cash used in operating activities | (25,999) | (38,356) |
Cash flows from financing activities: | ||
Proceeds from borrowings on debt | 5,000 | 24,480 |
Proceeds from borrowings on debt- related party | 12,000 | $ 9,870 |
Principal payments on debt - related party | $ (150) | |
Proceeds from convertible debt | $ 10,000 | |
Net cash provided by financing activities | $ 16,850 | 44,350 |
Net increase (decrease) in cash | (9,149) | 5,994 |
Cash beginning of year | 10,196 | 4,202 |
Cash end of year | $ 1,047 | $ 10,196 |
SUPPLEMENT DISCLOSURES: | ||
Interest paid | ||
Income taxes paid | ||
Noncash financing and investing activities: | ||
Payment of AP by third party | $ 3,700 | |
Short term notes exchanged for convertible notes | $ 37,500 |
NATURE OF BUSINESS
NATURE OF BUSINESS | 12 Months Ended |
Apr. 30, 2015 | |
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. |
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Apr. 30, 2015 | |
Notes to Financial Statements | |
NOTE 2 - SIGNIFICANT 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 to 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 The Company has elected to 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 were no disposals for the years ended April 20, 2015 and 2014. 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, 2015 | |
Notes to Financial Statements | |
NOTE 3 - GOING CONCERN | As shown in the accompanying financial statements, BRK has an accumulated deficit of $324,590 as of April 30, 2015 and incurred a loss from operations of $59,688 for the year ended April 30, 2015. 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, 2015 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, 2015 | |
Notes to Financial Statements | |
NOTE 4 - MAJOR CUSTOMER | One different customer accounted for 100% of revenues during each year ended April 30, 2015 and 2014. In 2014 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, 2015 | |
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, 2015 or 2014.The Company's deferred tax assets consisted of the following as of April 30, 2015 and 2014: 2015 2014 Total deferred tax asset 113,606 92,716 Valuation allowance (113,606 ) (92,716 ) Net deferred tax asset $ - $ - The Company had a net loss of $59,688 for the year ended April 30, 2015 and $78,029 for the same period in 2014. As of April 30, 2015, the Company's net operating loss carry forward was $324,590 that will begin to expire in the year 2033. |
RELATED PARTY TRANSACTION
RELATED PARTY TRANSACTION | 12 Months Ended |
Apr. 30, 2015 | |
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, 2015 and 2014, the Company has accrued $72,190 and $43,485, respectively, in unpaid fees to the officer. |
FIXED ASSETS
FIXED ASSETS | 12 Months Ended |
Apr. 30, 2015 | |
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, 2015 and 2014. The net fixed assets as of April 30: Equipment 2015 2014 Equipment 23,890 23,890 Depreciation (15,804 ) (10,536 ) Net 8,086 13,354 |
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE | 12 Months Ended |
Apr. 30, 2015 | |
Notes to Financial Statements | |
NOTE 8 - CONVERTIBLE NOTES PAYABLE | 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, 2015 and 2014 the Company owes $68,000 and $68,000, respectively, to multiple convertible promissory note holders. These notes bear interest at 0%, are due on demand and are unsecured. The notes are convertible at $0.005 into the Company's common stock. On February 2, 2015 two demand notes totaling $37,500 were converted from demand notes to one year convertible notes. The notes are convertible until February 1, 2016. As the convertible notes were issued in exchange for the demand notes without further consideration, the issuance may be consider a dilutive issuance and require an adjustment to the conversion price at time of conversion and issuance of common stock for the convertible notes. The two convertible notes bear interest of 8% per annum and convertible to common stock at $0.20 per share. As of April 30, 2015 and 2014 the Company owed $115,500 and $78,000, respectively, in non-related party 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 RELAT
CONVERTIBLE NOTES PAYABLE RELATED PARTY | 12 Months Ended |
Apr. 30, 2015 | |
Notes to Financial Statements | |
NOTE 9 - CONVERTIBLE NOTES PAYABLE RELATED PARTY | As of April 30, 2015 and 2014, the Company owes $7,089 in convertible related party notes. The notes bear interest at 0%, are due on demand and are unsecured. The notes are convertible at $0.005 into the Company's common stock. 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, 2015 | |
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, total notes payable non-related parties due was $79,400. During the year ended April 30, 2015, the Company borrowed $5,000 from non-related parties. The notes are due on demand and bear no interest. On February 2, 2015 two demand notes totaling $37,500 were converted from demand notes to one year convertible notes. As of April 30, 2015, total notes payable non-related parties due was $46,900. |
NOTES PAYABLE RELATED PARTY
NOTES PAYABLE RELATED PARTY | 12 Months Ended |
Apr. 30, 2015 | |
Notes to Financial Statements | |
NOTE 11 - NOTES PAYABLE RELATED PARTY | During the year ended April 30, 2014 the Company received $9,870 from one related party. During the year ended April 30, 2015 the Company received $12,000 from two related parties and repaid $150 to one related party. As of April 30, 2015 and 2014, $50,540 and $38,690, respectively, was due to the related party. These notes are unsecured, non-interest bearing, and due on demand. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Apr. 30, 2015 | |
Notes to Financial Statements | |
NOTE 12 - SUBSEQUENT EVENTS | On June 15, 2015 the Company issued a note for $18,000 in cash. The note is on demand and bears interest at 12% per annum. |
SIGNIFICANT ACCOUNTING POLICI19
SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Apr. 30, 2015 | |
Significant 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 to 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 | The Company has elected to 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 were no disposals for the years ended April 20, 2015 and 2014. |
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, 2015 | |
Income Taxes Tables | |
Deferred tax assets | 2015 2014 Total deferred tax asset 113,606 92,716 Valuation allowance (113,606 ) (92,716 ) Net deferred tax asset $ - $ - |
FIXED ASSETS (Tables)
FIXED ASSETS (Tables) | 12 Months Ended |
Apr. 30, 2015 | |
Fixed Assets Tables | |
Fixed assets | Equipment 2015 2014 Equipment 23,890 23,890 Depreciation (15,804 ) (10,536 ) Net 8,086 13,354 |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Going Concern Details Narrative | ||
Accumulated deficit | $ (324,590) | $ (264,902) |
Loss from operations | $ (59,688) | $ (78,029) |
MAJOR CUSTOMER (Details Narrati
MAJOR CUSTOMER (Details Narrative) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Major Customer Details Narrative | ||
Revenues generated from major customer in percentage | 100.00% | 100.00% |
INCOME TAXES (Details)
INCOME TAXES (Details) - USD ($) | Apr. 30, 2015 | Apr. 30, 2014 |
Income Taxes Details | ||
Total deferred tax asset | $ 113,606 | $ 92,716 |
Valuation allowance | $ (113,606) | $ (92,716) |
Net deferred tax asset |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Income Taxes Details Narrative | ||
Net loss | $ (59,688) | $ (78,029) |
Net operating loss carry forward | $ 324,590 | |
Operating loss carryforwards expiration date | 2,033 |
RELATED PARTY TRANSACTION (Deta
RELATED PARTY TRANSACTION (Details Narrative) - USD ($) | Apr. 30, 2015 | Apr. 30, 2014 |
Related Party Transaction Details Narrative | ||
Accrued compensation | $ 72,190 | $ 43,485 |
FIXED ASSETS (Details)
FIXED ASSETS (Details) - USD ($) | Apr. 30, 2015 | Apr. 30, 2014 |
Fixed Assets Details | ||
Equipment | $ 23,890 | $ 23,890 |
Depreciation | (15,804) | (10,536) |
Net | $ 8,086 | $ 13,354 |
FIXED ASSETS (Details Narrative
FIXED ASSETS (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Fixed Assets Details Narrative | ||
Depreciation | $ 5,268 | $ 5,268 |
CONVERTIBLE NOTES PAYABLE (Deta
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Convertible Notes Payable Details Narrative | ||
Multiple convertible promissory note owed | $ 68,000 | $ 68,000 |
Convertible promissory notes | $ 115,500 | $ 78,000 |
CONVERTIBLE NOTES PAYABLE REL30
CONVERTIBLE NOTES PAYABLE RELATED PARTY (Details Narrative) - USD ($) | Apr. 30, 2015 | Apr. 30, 2014 |
Convertible Notes Payable Related Party Details Narrative | ||
Convertible notes to related party | $ 7,089 | $ 7,089 |
NOTES PAYABLE (Details Narrativ
NOTES PAYABLE (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Notes Payable Details Narrative | ||
Proceeds from borrowings from non related parties | $ 5,000 | $ 28,200 |
Notes payable non related party | $ 79,400 |
NOTES PAYABLE RELATED PARTY (De
NOTES PAYABLE RELATED PARTY (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2015 | Apr. 30, 2014 | |
Notes Payable Related Party Details Narrative | ||
Proceeds from borrowings on debt- related party | $ 12,000 | $ 9,870 |
Due to related party | 50,540 | $ 38,690 |
Repaid to one related party | $ 150 |