Aqua Power Systems (APSI) 10-Q 16 Dec 13 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Oct. 31, 2013	Dec. 13, 2013
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'NC SOLAR INC	'
Document Type	'10-Q	'
Document Period End Date	31-Oct-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001553264	'
Trading Symbol	'ncso	'
Current Fiscal Year End Date	'--04-30	'
Entity Common Stock, Shares Outstanding	'	8,951,351
Entity Filer Category	'Smaller Reporting Company	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Oct. 31, 2013	Apr. 30, 2013
Current Assets	'	'
Cash	$2,186	$3,272
Accounts receivable, net	908	513
Total Current Assets	3,094	3,785
Total Assets	3,094	3,785
Current Liabilities	'	'
Accounts payable	71,732	18,702
Deferred Federal grant	11,217	11,217
Total Liabilities	82,949	29,919
Commitments and Contingencies (See Note 6)	'	'
Stockholders' Deficiency	'	'
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, none issued and outstanding	'	'
Common stock, $0.0001 par value; 100,000,000 shares authorized, 8,951,351 and 8,951,351 issued and outstanding, respectively	895	895
Additional paid-in capital	265,730	255,330
Deficit accumulated during the development stage	-346,480	-282,359
Total Stockholders' Deficiency	-79,855	-26,134
Total Liabilities and Stockholders' Deficiency	$3,094	$3,785

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Oct. 31, 2013	Apr. 30, 2013
Condensed Consolidated Balance Sheets [Abstract]	'	'
Preferred stock par value	$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	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	8,951,351	8,951,351
Common stock, shares, outstanding	8,951,351	8,951,351

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended		35 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Condensed Consolidated Statements of Operations [Abstract]	'	'	'	'	'
Revenue	$756	$698	$1,551	$1,533	$6,407
Operating Expenses	'	'	'	'	'
Professional fees	6,488	28,968	18,738	40,660	123,368
General and administrative	20,001	25,751	46,934	49,459	200,289
Impairment loss on photovoltaic system	'	'	'	'	36,708
Total Operating Expenses	26,489	54,719	65,672	90,119	360,365
Loss from Operations	-25,733	-54,021	-64,121	-88,586	-353,958
Other Income	'	'	'	'	'
Grant income	'	'	'	3,739	7,478
LOSS FROM OPERATIONS BEFORE INCOME TAXES	-25,733	-54,021	-64,121	-84,847	-346,480
Provision for Income Taxes	'	'	'	'	'
NET LOSS	($25,733)	($54,021)	($64,121)	($84,847)	($346,480)
Net Loss Per Share - Basic and Diluted	$0	($0.01)	($0.01)	($0.01)	'
Weighted average number of shares outstanding during the period - Basic and Diluted	8,951,351	8,951,351	8,951,351	8,951,351	'

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Stockholders' Equity (Deficiency) (USD $)	Total	Preferred Stock [Member]	Common stock [Member]	Additional paid-in capital [Member]	Deficit accumulated during the development stage [Member]	Subscription Receivable [Member]
Balance at Dec. 08, 2010	'	'	'	'	'	'
Balance (in shares) at Dec. 08, 2010	'	'	'	'	'	'
Common stock issued for services to founders ($0.0001)	750	'	750	'	'	'
Common stock issued for services to founders ($0.0001) (in shares)	'	'	7,500,000	'	'	'
Common stock issued for cash ($0.15/ per share)	82,250	'	55	82,645	'	-450
Common stock issued for cash ($0.15/ per share) (in shares)	'	'	551,339	'	'	'
In kind contribution of services	8,000	'	'	8,000	'	'
Net loss	-12,295	'	'	'	-12,295	'
Balance at Apr. 30, 2011	78,705	'	805	90,645	-12,295	-450
Balance (in shares) at Apr. 30, 2011	'	'	8,051,339	'	'	'
Cash collected on subscription receivable	450	'	'	'	'	450
Common stock issued for cash ($0.15/ per share)	135,000	'	90	134,910	'	'
Common stock issued for cash ($0.15/ per share) (in shares)	'	'	900,012	'	'	'
Stock offering costs	-10,000	'	'	-10,000	'	'
In kind contribution of services	20,800	'	'	20,800	'	'
Net loss	-78,215	'	'	'	-78,215	'
Balance at Apr. 30, 2012	146,740	'	895	255,330	-282,359	'
Balance (in shares) at Apr. 30, 2012	'	'	8,951,351	'	'	'
Stock offering costs	1,825	'	'	1,825	'	'
In kind contribution of services	20,800	'	'	20,800	'	'
Net loss	-191,849	'	'	'	-191,849	'
Balance at Apr. 30, 2013	-26,134	'	895	236,355	-90,510	'
Balance (in shares) at Apr. 30, 2013	'	'	8,951,351	'	'	'
In kind contribution of services	10,400	'	'	10,400	'	'
Net loss	-64,121	'	'	'	-64,121	'
Balance at Oct. 31, 2013	($79,855)	'	$895	$265,730	($346,480)	'
Balance (in shares) at Oct. 31, 2013	'	'	8,951,351	'	'	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Stockholders' Equity (Deficiency) (Parenthetical) (USD $)	5 Months Ended	12 Months Ended	1 Months Ended		5 Months Ended
	Apr. 30, 2011	Apr. 30, 2012	Dec. 17, 2010	Dec. 20, 2010	Apr. 30, 2011
	Common stock [Member]	Common stock [Member]	Founder [Member]	Founder [Member]	Founder [Member]
Equity issuance, per share amount	$0.15	$0.15	$0.00	$0.00	$0.00

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended		35 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Cash Flows From Operating Activities:	'	'	'
Net loss	($64,121)	($84,847)	($346,480)
Adjustments to reconcile net loss to net cash provided by (used in) operations	'	'	'
Depreciation	'	6,283	25,610
Bad debt expense	'	'	6,034
Impairment loss on photovoltaic system	'	'	36,708
In-kind contribution of services	10,400	10,400	60,000
Changes in operating assets and liabilities:	'	'	'
(Increase) in accounts receivable	-395	-603	-908
Increase (decrease) in accounts payable	53,030	-287	71,732
Increase in deferred Federal grant	'	14,956	11,217
Net Cash Used In Operating Activities	-1,086	-54,098	-136,087
Cash Flows From Investing Activities:	'	'	'
Loan receivable	'	'	-6,034
Payment for fixed assets	'	'	-62,318
Net Cash Used In Investing Activities	'	'	-68,352
Cash Flows From Financing Activities:	'	'	'
Proceeds from note payable	'	'	'
Proceeds from issuance of common stock, net of offering costs	'	-1,825	206,625
Net Cash (Used In) Provided by Financing Activities	'	-1,825	206,625
Net (Decrease) Increase in Cash	-1,086	-55,923	2,186
Cash at Beginning of Year/Period	3,272	109,710	'
Cash at End of Year/Period	2,186	53,787	2,186
Supplemental disclosure of cash flow information:	'	'	'
Cash paid for interest	'	'	'
Cash paid for taxes	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	6 Months Ended
	Oct. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	'
	NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
	(A) Basis of presentation
	The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.
	It is management's opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation.  The results for the interim period are not necessarily indicative of the results to be expected for the year.
	NC Solar, Inc. (a development stage company) (the "Company") was incorporated under the laws of the State of Nevada on December 9, 2010 to develop solar energy collection farms on commercial and/or industrial buildings located on distressed, blighted and/or underutilized commercial land in North Carolina and other southern states of the U.S. Renewable energy collected by these farms will be sold directly to local utility companies for resale to their customers.
	Stoneville Solar, LLC. (a development stage company) was incorporated under the laws of the State of North Carolina on December 14, 2010.
	Activities during the development stage include developing the business plan and raising capital.
	(B) Principles of Consolidation
	The accompanying 2013 and 2012 condensed consolidated unaudited financial statements include the accounts of NC Solar, Inc. and its wholly owned subsidiary, Stoneville Solar, LLC (collectively, the "Company").  All intercompany accounts have been eliminated upon consolidation.
	(C) 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 and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in kind contribution of services, valuation of deferred tax assets, provision for allowance for doubtful accounts, and depreciable lives and impairment of equipment. Actual results could differ from those estimates.
	(D) Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At October 31, 2013 and April 30, 2013, the Company had no cash equivalents.
	(E) Loss Per Share
	Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, "Earnings Per Share." As of October 31, 2013 and October 31, 2012, there were no common share equivalents outstanding.
	(F) Business Segments
	The Company operates in one segment and therefore segment information is not presented.
	(G) Revenue Recognition
	The Company recognizes revenue on arrangements in accordance with FASB ASC No. 605, "Revenue Recognition".  In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company generates revenue from the sale of energy collected by the photovoltaic system as the revenue is earned. The Company recognized Grant Income at the time it is earned and all grant provisions have been satisfied and the grants are non-refundable.
	(H) Equipment
	The Company values equipment at cost and depreciates these assets using the straight-line method over their expected useful life, which is estimated to be five-years.
	In accordance with ASC No. 360, Property, Plant and Equipment , the Company carries long-lived assets at the lower of the carrying amount or fair value. Impairment is evaluated by estimating future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected undiscounted future cash flow is less than the carrying amount of the assets, an impairment loss is recognized. Fair value, for purposes of calculating impairment, is measured based on estimated future cash flows, discounted at a market rate of interest.
	There were no impairment losses recorded during the periods ended October 31, 2013 and 2012.
	(I) Concentration of Credit Risk
	At October 31, 2013 and April 30, 2013, accounts receivable of $908 and $513, respectively, consisted of two main types of receivables; receivables from a local utility company for energy resale and an energy rebate from the State of North Carolina.
	For the six months ended October 31, 2013, the local utility company accounted for approximately 21% of revenues and 17% of the total outstanding accounts receivable and the energy rebate from the state of North Carolina accounted for 79% of revenue and 82% of total outstanding accounts receivable.
	For the six months ended October 31, 2012, the local utility company accounted for approximately 22% of revenues and 13% of the total outstanding accounts receivable and the energy rebate from the state of North Carolina accounted for 78% of revenue and 87% of total outstanding accounts receivable.
	(J) Recent Accounting Pronouncements
	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC, did not or are not believed by management, to have a material impact on the Company's present or future financial statements.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	6 Months Ended
	Oct. 31, 2013
ACCOUNTS RECEIVABLE [Abstract]	'
ACCOUNTS RECEIVABLE	'
	NOTE 2	ACCOUNTS RECEIVABLE
	At October 31, 2013 and April 30, 2013, the Company had the following accounts receivable:
			October 31,		April 30,
			2013		2013
	Accounts receivable		$	908	$	513
	Less: Allowance for doubtful accounts			-		-
	Accounts receivable, net		$	908	$	513

EQUIPMENT

EQUIPMENT	6 Months Ended
	Oct. 31, 2013
EQUIPMENT [Abstract]	'
EQUIPMENT	'
	NOTE 3	EQUIPMENT
	Depreciation expense related to the Company's photovoltaic system was $0 and $6,283 for the six months ended October 31, 2013 and 2012 and was $25,610 for the period from December 9, 2010 (inception) to October 31, 2013. During the year ended April 30, 2013 the equipment was fully impaired, and the Company recognized a loss of $36,708 for the remaining balance.

NOTE_RECEIVABLE

NOTE RECEIVABLE	6 Months Ended
	Oct. 31, 2013
NOTE RECEIVABLE [Abstract]	'
NOTE RECEIVABLE	'
	NOTE 4	NOTE RECEIVABLE
	On November 13, 2012, the Company received a promissory note from Alternative Energy and Environmental Solutions, Inc. (the "Borrower") in exchange for $6,034. The note was non-interest bearing and due on demand. During the year ended April 30, 2013 the Company fully reserved the note.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Oct. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 5	STOCKHOLDERS' EQUITY
	(A) Preferred Stock
	The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share. Preferred stock may be issued in one or more series, with those rights and preferences determined by the board of directors. As of October 31, 2013 and April 30, 2013, no preferred shares are issued and outstanding.
	(B) Common Stock Issued for Cash
	The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.0001 per share.
	For the year ended April 30, 2012, the Company issued 900,012 shares of common stock for $135,000 ($0.15/share), less direct offering costs of $11,825.
	For the period ended April 30, 2011 the Company issued 551,339 shares of common stock for $82,700 ($0.15/share) less stock subscription receivable of $450 which was collected on November 30, 2011.
	During December 2010 the Company also issued 7,500,000 shares of common stock to its two founders for $750 ($0.0001 per share) in exchange for cash (See Note 7).
	(C) In-Kind Contribution
	For the six months ended October 31, 2013, two shareholders of the Company contributed services having a fair value of $10,400 (See Note 7).
	For the year ended April 30, 2013, two shareholders of the Company contributed services having a fair value of $20,800 (See Note 7).
	For the year ended April 30, 2012, two shareholders of the Company contributed services having a fair value of $20,800 (See Note 7).
	For the period ended April 30, 2011 two shareholders of the Company contributed services having a fair value of $8,000 (See Note 7).

COMMITMENTS

COMMITMENTS	6 Months Ended
	Oct. 31, 2013
COMMITMENTS [Abstract]	'
COMMITMENTS	'
		NOTE 6	COMMITMENTS
	(A) Consulting Agreements
	On August 1, 2011 the Company entered into a consulting agreement to receive administrative and other miscellaneous services. The Company is required to pay $5,000 a month. The agreement is to remain in effect unless either party desires to cancel the agreement.
	(B) Operating Lease Agreements
	On August 11, 2011, the Company executed a one-year non-cancelable operating lease for a place to locate its photovoltaic equipment. The lease began on April 1, 2011 and expired on April 1, 2012. The Company currently leases the location on a month-to-month basis at a rate of $2 per month.
	(C) Energy Agreements
	On February 21, 2011, the Company entered into a service agreement with Duke Energy Carolinas, LLC. Effective, February 14, 2011 the Company agrees to produce and sell to Duke Energy electric power. The term of this agreement is five years, and continuing thereafter until terminated by either party upon giving ninety days written notice of termination. The Company will deliver to Duke Energy throughout the term of the agreement approximately 9 kilowatts of energy during On-Peak periods.
	On February 3, 2011, the Company was selected to participate as solar energy supplier to the NC GreenPower program. As a result, NC GreenPower agrees to provide a premium of $0.15 per kWh for energy generated and supplied to the electric grid. NC GreenPower agrees to provide this premium for up to 14,309 kWh per year. This is a five year agreement.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Oct. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARY TRANSACTIONS	'
		NOTE 7	RELATED PARTY TRANSACTIONS
	For the six months ended October 31, 2013, two shareholders of the Company contributed services having a fair value of $10,400 (See Note 5(C)).
	For the year ended April 30, 2013, two shareholders of the Company contributed services having a fair value of $20,800 (See Note 5(C)).
	For the year ended April 30, 2012 two shareholders of the Company contributed services having a fair value of $20,800 (See Note 5(C)).
	For the period ended April 30, 2011 two shareholders of the Company contributed services having a fair value of $8,000 (See Note 5(C)).
	On December 20, 2010, the Company issued 5,000,000 shares of common stock to its founder having a fair value of $500 ($0.0001/share) in exchange for cash (See Note 5 (B)).
	On December 17, 2010, the Company issued 2,500,000 shares of common stock to its founder having a fair value of $250 ($0.0001/share) in exchange for cash (See Note 5 (B)).

OTHER_INCOME

OTHER INCOME	6 Months Ended
	Oct. 31, 2013
OTHER INCOME [Abstract]	'
OTHER INCOME	'
		NOTE 8	OTHER INCOME
	In June 2012, the Company was awarded a grant in the amount $18,695 under the American Recovery and Reinvestment Act of 2009 for the photovoltaic system placed into service. The grant requires the Company to keep the system in place for 5 years and file annual usage reports. If the Company fails to maintain the system or fails to file the annual report, the grant is refundable to the Internal Revenue Service at a prorated amount over 5 years. The amount was recorded as a deferred Federal grant and will be recognized over 5 years on the anniversary date of the award. As of October 31, 2013, the Company has a deferred Federal grant of $11,217 and has recognized $7,478 of the grant as other income.

GOING_CONCERN

GOING CONCERN	6 Months Ended
	Oct. 31, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	NOTE 9	GOING CONCERN
	As reflected in the accompanying financial statements, the Company is in the development stage with no operations, used cash since inception of $136,087 and has a net loss since inception of $346,480. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company's ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
	Management believes that actions presently being taken to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)	6 Months Ended
	Oct. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION [Abstract]	'
Basis of Presentation	'
	(A) Basis of presentation
	The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.
	It is management's opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation.  The results for the interim period are not necessarily indicative of the results to be expected for the year.
	NC Solar, Inc. (a development stage company) (the "Company") was incorporated under the laws of the State of Nevada on December 9, 2010 to develop solar energy collection farms on commercial and/or industrial buildings located on distressed, blighted and/or underutilized commercial land in North Carolina and other southern states of the U.S. Renewable energy collected by these farms will be sold directly to local utility companies for resale to their customers.
	Stoneville Solar, LLC. (a development stage company) was incorporated under the laws of the State of North Carolina on December 14, 2010.
	Activities during the development stage include developing the business plan and raising capital.
Principles of Consolidation	'
	(B) Principles of Consolidation
	The accompanying 2013 and 2012 condensed consolidated unaudited financial statements include the accounts of NC Solar, Inc. and its wholly owned subsidiary, Stoneville Solar, LLC (collectively, the "Company").  All intercompany accounts have been eliminated upon consolidation.
Use of Estimates	'
	(C) 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 and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in kind contribution of services, valuation of deferred tax assets, provision for allowance for doubtful accounts, and depreciable lives and impairment of equipment. Actual results could differ from those estimates.
Cash and Cash Equivalents	'
	(D) Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At October 31, 2013 and April 30, 2013, the Company had no cash equivalents.
Loss Per Share	'
	(E) Loss Per Share
	Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, "Earnings Per Share." As of October 31, 2013 and October 31, 2012, there were no common share equivalents outstanding.
Business Segments	'
	(F) Business Segments
	The Company operates in one segment and therefore segment information is not presented.
Revenue Recognition	'
	(G) Revenue Recognition
	The Company recognizes revenue on arrangements in accordance with FASB ASC No. 605, "Revenue Recognition".  In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company generates revenue from the sale of energy collected by the photovoltaic system as the revenue is earned. The Company recognized Grant Income at the time it is earned and all grant provisions have been satisfied and the grants are non-refundable.
Equipment	'
	(H) Equipment
	The Company values equipment at cost and depreciates these assets using the straight-line method over their expected useful life, which is estimated to be five-years.
	In accordance with ASC No. 360, Property, Plant and Equipment , the Company carries long-lived assets at the lower of the carrying amount or fair value. Impairment is evaluated by estimating future undiscounted cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected undiscounted future cash flow is less than the carrying amount of the assets, an impairment loss is recognized. Fair value, for purposes of calculating impairment, is measured based on estimated future cash flows, discounted at a market rate of interest.
	There were no impairment losses recorded during the periods ended October 31, 2013 and 2012.
Concentration of Credit Risk	'
	(I) Concentration of Credit Risk
	At October 31, 2013 and April 30, 2013, accounts receivable of $908 and $513, respectively, consisted of two main types of receivables; receivables from a local utility company for energy resale and an energy rebate from the State of North Carolina.
	For the six months ended October 31, 2013, the local utility company accounted for approximately 21% of revenues and 17% of the total outstanding accounts receivable and the energy rebate from the state of North Carolina accounted for 79% of revenue and 82% of total outstanding accounts receivable.
	For the six months ended October 31, 2012, the local utility company accounted for approximately 22% of revenues and 13% of the total outstanding accounts receivable and the energy rebate from the state of North Carolina accounted for 78% of revenue and 87% of total outstanding accounts receivable.
Recent Accounting Pronouncements	'
	(J) Recent Accounting Pronouncements
	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC, did not or are not believed by management, to have a material impact on the Company's present or future financial statements.

ACCOUNTS_RECEIVABLE_Tables

ACCOUNTS RECEIVABLE (Tables)	6 Months Ended
	Oct. 31, 2013
ACCOUNTS RECEIVABLE [Abstract]	'
Schedule of Accounts Receivable	'
	At October 31, 2013 and April 30, 2013, the Company had the following accounts receivable:
		October 31,		April 30,
		2013		2013
	Accounts receivable	$	908	$	513
	Less: Allowance for doubtful accounts		-		-
	Accounts receivable, net	$	908	$	513

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) (USD $)	Oct. 31, 2013	Apr. 30, 2013	Oct. 31, 2013	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012
			Equipment [Member]	Accounts Receivable [Member]	Accounts Receivable [Member]	Accounts Receivable [Member]	Accounts Receivable [Member]	Revenues [Member]	Revenues [Member]	Revenues [Member]	Revenues [Member]
				Local Utility Company [Member]	Local Utility Company [Member]	State Of North Carolina [Member]	State Of North Carolina [Member]	Local Utility Company [Member]	Local Utility Company [Member]	State Of North Carolina [Member]	State Of North Carolina [Member]
Concentration Risk [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable, net	$908	$513	'	'	'	'	'	'	'	'	'
Concentration Risk, Percentage	'	'	'	17.00%	13.00%	82.00%	87.00%	21.00%	22.00%	79.00%	78.00%
Property, Plant and Equipment [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Equipment	'	'	'5 years	'	'	'	'	'	'	'	'

ACCOUNTS_RECEIVABLE_Details

ACCOUNTS RECEIVABLE (Details) (USD $)	Oct. 31, 2013	Apr. 30, 2013
ACCOUNTS RECEIVABLE [Abstract]	'	'
Accounts receivable	$908	$513
Less: Allowance for doubtful accounts	'	'
Accounts receivable, net	$908	$513

EQUIPMENT_Details

EQUIPMENT (Details) (USD $)	3 Months Ended		6 Months Ended		35 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
EQUIPMENT [Abstract]	'	'	'	'	'
Depreciation expense	'	'	'	$6,283	$25,610
Impairment loss on photovoltaic system	'	'	'	'	$36,708

NOTE_RECEIVABLE_Details

NOTE RECEIVABLE (Details) (Alternative Energy and Environmental Solutions [Member], USD $)	Nov. 13, 2012
Alternative Energy and Environmental Solutions [Member]	'
Promissory note	$6,034

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	5 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2011	Oct. 31, 2013	Apr. 30, 2013	Apr. 30, 2012	Nov. 30, 2011
Preferred stock, shares authorized	'	10,000,000	10,000,000	'	'
Preferred stock par value	'	$0.00	$0.00	'	'
Preferred stock, shares issued	'	0	0	'	'
Preferred stock, shares outstanding	'	0	0	'	'
Common stock, shares authorized	'	100,000,000	100,000,000	'	'
Common stock par value	'	$0.00	$0.00	'	'
Common stock issued for cash	$82,250	'	'	$135,000	'
Common stock issued for services to founders	750	'	'	'	'
In kind contribution of services	8,000	10,400	20,800	20,800	'
Common stock [Member]	'	'	'	'	'
Common stock issued for cash (in shares)	551,339	'	'	900,012	'
Common stock issued for cash	55	'	'	90	'
Equity issuance, per share amount	$0.15	'	'	$0.15	'
Common Stock Offering Costs	'	'	'	11,825	'
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable	'	'	'	'	450
Common stock issued for services to founders (in shares)	7,500,000	'	'	'	'
Common stock issued for services to founders	750	'	'	'	'
In kind contribution of services	'	'	'	'	'

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	1 Months Ended		1 Months Ended		1 Months Ended
	Aug. 30, 2011	Aug. 01, 2011	Feb. 28, 2011	Feb. 14, 2011	Feb. 28, 2011	Feb. 03, 2011
			Duke Energy Electric Power [Member]	Duke Energy Electric Power [Member]	Nc Greenpower Program [Member]	Nc Greenpower Program [Member]
Monthly Payments For Consulting Agreement	'	$5,000	'	'	'	'
Month To Month Current Lease Rate	$2	'	'	'	'	'
Lease Expiration Date	1-Apr-12	'	'	'	'	'
Kilowatts Of Energy Agrees To Deliver On Peak Periods	'	'	'	9	'	'
Premium For Energy Generated and Supplied To Electric Grid	'	'	'	'	'	0.15
Kilowatts Of Energy Agrees To Provides Premium Per Year	'	'	'	'	'	14,309
Agreement Expiration Term	'	'	'5 years	'	'5 years	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	5 Months Ended	6 Months Ended	12 Months Ended		1 Months Ended		5 Months Ended
	Apr. 30, 2011	Oct. 31, 2013	Apr. 30, 2013	Apr. 30, 2012	Dec. 17, 2010	Dec. 20, 2010	Apr. 30, 2011
					Founder [Member]	Founder [Member]	Founder [Member]
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
In kind contribution of services	$8,000	$10,400	$20,800	$20,800	'	'	'
Common stock issued for cash (in shares)	'	'	'	'	2,500,000	5,000,000	'
Common stock issued for cash	$82,250	'	'	$135,000	$250	$500	'
Equity issuance, per share amount	'	'	'	'	$0.00	$0.00	$0.00

OTHER_INCOME_Details

OTHER INCOME (Details) (USD $)	1 Months Ended	3 Months Ended		6 Months Ended		35 Months Ended
	Jun. 30, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Apr. 30, 2013
OTHER INCOME [Abstract]	'	'	'	'	'	'	'
Revenue from Grants	$18,695	'	'	'	'	'	'
Deferred Federal grant	'	11,217	'	11,217	'	11,217	11,217
Grant income	'	'	'	'	$3,739	$7,478	'

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	3 Months Ended		5 Months Ended	6 Months Ended		12 Months Ended		35 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Apr. 30, 2011	Oct. 31, 2013	Oct. 31, 2012	Apr. 30, 2013	Apr. 30, 2012	Oct. 31, 2013
GOING CONCERN [Abstract]	'	'	'	'	'	'	'	'
Net Cash Provided by (Used In) Operating Activities	'	'	'	($1,086)	($54,098)	'	'	($136,087)
Net loss	($25,733)	($54,021)	($12,295)	($64,121)	($84,847)	($191,849)	($78,215)	($346,480)