Blue Eagle Lithium 10-K 31 Jul 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2018	Jul. 30, 2018	Oct. 31, 2017
Document And Entity Information
Entity Registrant Name	BLUE EAGLE LITHIUM INC.
Entity Central Index Key	1,557,668
Document Type	10-K
Document Period End Date	Apr. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 35,000,000
Entity Common Stock, Shares Outstanding		75,000,000
Trading Symbol	WSBPD
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018

Balance Sheets

Balance Sheets - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Current Assets
Cash	$ 9,785	$ 583
Prepaids	5,833
Total Current Assets	15,618	583
TOTAL CURRENT ASSETS	15,618	583
Current Liabilities
Accounts payable & Accrued interest	59,610	53,917
Convertible loan payable	50,000
Loans payable	101,300	95,168
TOTAL CURRENT LIABILITIES	210,910	149,085
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Capital stock authorized: 200,000,000 common shares with a par value $0.001 Issued and outstanding: 75,000,000 common shares	7,500	7,500
Additional paid-in capital	14,500	14,500
Accumulated deficit	(217,292)	(170,502)
TOTAL STOCKHOLDER'S EQUITY	(195,292)	(148,502)
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY	$ 15,618	$ 583

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2018	Apr. 30, 2017
Statement of Financial Position [Abstract]
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000

Income Statements

Income Statements - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
OPERATING EXPENSES
Professional fees	$ 13,700	$ 14,100
General & administrative expenses	13,412	5,496
Amortization	555
TOTAL EXPENSES	27,667	19,596
OPERATING LOSS	(27,667)	(19,596)
OTHER EXPENSES
Impairment of asset	4,445
Interest on loans	14,678	10,297
Total Other Expenses	19,123	10,297
NET INCOME/(LOSS)	$ (46,790)	$ (29,893)
Net loss per share, basic and diluted	$ (0.001)	$ 0
Weighted average common shares outstanding basic and diluted	75,000,000	75,000,000

Statement of Changes in Stockho

Statement of Changes in Stockholder's Equity - USD ($)	Common Stock [Member]	Additional Paid in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Apr. 30, 2016	$ 7,500	$ 14,500	$ (140,609)	$ (118,609)
Balance, shares at Apr. 30, 2016	3,750,000
Net income/loss			(29,893)	(29,893)
Balance at Apr. 30, 2017	$ 7,500	14,500	(170,502)	(148,502)
Balance, shares at Apr. 30, 2017	3,750,000
Net income/loss			(46,790)	(46,790)
Balance at Apr. 30, 2018	$ 7,500	$ 14,500	$ (217,292)	$ (195,292)
Balance, shares at Apr. 30, 2018	3,750,000

Statement of Changes in Stockh6

Statement of Changes in Stockholder's Equity (Parenthetical) - $ / shares	Apr. 30, 2018	Apr. 30, 2017
Statement of Stockholders' Equity [Abstract]
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value	$ 0.001	$ 0.001

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Cash Flows from Operating Activities
Net income/(loss)	$ (46,790)	$ (29,893)
Amortization	555
Impairment of asset	4,445
Changes in current assets and liabilities:
Prepaids	(5,833)
Accounts payable & accrued interest	5,693	14,898
Net cash used in operating activities	(41,930)	(14,995)
Cash Flows from Investing Activities
Purchase of Website Development	(5,000)
Net cash used in investing activities	(5,000)
Cash Flows from Financing Activities
Proceeds from convertible loans payable	50,000
Proceeds from loans payable	6,132	14,943
Net cash provided by financing activities	56,132	14,943
Net increase(decrease) in cash	9,202	(52)
Cash and cash equivalents, beginning of period	583	635
Cash and cash equivalents, end of period	$ 9,785	$ 583

Nature and Continuance of Opera

Nature and Continuance of Operations	12 Months Ended
	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	Note 1 Nature and Continuance of Operations Wishbone Pet Products Inc. was incorporated in the State of Nevada on July 30, 2009. The Company has been in the development stage since its formation and has not realized any revenues from its planned operations. The Company was engaged in the business of developing, manufacturing, marketing and selling dog waste removal devices. In May 2018 the Company decided to change its business focus on the mining sector intending to acquire mineral assets related to lithium exploration. On May 10, 2018, a majority of the Company’s stockholders approved a share split of the issued and outstanding shares of common stock, on a 20 for 1 basis, thereby increasing the issued and outstanding share capital from 3,750,000 to 75,000,000. On July 12, 2018 the Company effectively changed its name from Wishbone Pet Products Inc. to Blue Eagle Lithium Inc. These financial statements give retroactive effect to both these changes. The Company has chosen an April 30 fiscal year end.

Basis of Presentation - Going C

Basis of Presentation - Going Concern Uncertainties	12 Months Ended
	Apr. 30, 2018
Basis Of Presentation - Going Concern Uncertainties
Basis of Presentation - Going Concern Uncertainties	Note 2 Basis of Presentation – Going Concern Uncertainties These financial statements have been prepared in conformity with generally accepted accounting principles in the United States, which contemplate continuation of the Company as a going concern. The Company is at its early stages of development and has limited operations, and has sustained operating losses resulting in a deficit. The Company has accumulated a deficit of $217,292 since inception, has yet to achieve profitable operations and further losses are anticipated in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent upon obtaining financing and/or achieving a sustainable profitable level of operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company may seek additional equity as necessary and it expects to raise funds through private or public equity investment or loans from directors of the Company in order to support existing operations. There is no assurance that such additional funds will be available for the Company on acceptable terms, if at all.

Summary of Principal Accounting

Summary of Principal Accounting Policies	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Summary of Principal Accounting Policies	Note 3 Summary of Principal Accounting Policies Basis of presentation The accompanying financial statements are stated in US dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. Cash and cash equivalents The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates. Income Taxes The Company follows the guideline under ASC Topic 740 “Income Taxes which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been recorded in the financial statements. Financial instruments The Company’s financial instruments consist of cash, accounts payable and accrued liabilities and their carrying values approximate fair value because of their short-term nature. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments. Fair value measurements The Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3— inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. ASC Topic 820, in and of itself, does not require any fair value measurements. As at April 30, 2018, the Company did not have assets or liabilities subject to fair value measurement. Loss per share The Company reports basic loss per share in accordance with ASC Topic 260 “Earnings Per Share” (“EPS”). Basic loss per share is based on the weighted average number of common shares outstanding and diluted EPS is based on the weighted average number of common shares outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net loss (numerator) applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. There are no potentially dilutive securities outstanding and therefore, diluted earnings per share is not presented. All per share and per share information are adjusted retroactively to reflect stock splits and changes in par value. Concentration of credit risk The Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars at a bank in Romania that are not insured. The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution. Website Development Costs The Company recognizes the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage. Amortization is based on estimated useful life on a straight line basis. At the year ended April 30, 2018, the website was impaired. Convertible debt The Company accounts for convertible debt according to ASC 470, “Debt with Conversion and Other Options”. No portion of the proceeds is attributable to the conversion feature when there is no beneficial conversion feature (“BCF”), There is no BCF when the debt instrument is convertible into common stock at a specified price at the option of the holder and when the debt instrument is issued at a price not significantly in excess of the face amount. Recently issued accounting pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued by the FASB (including its Emerging Issues Task Force), the AICPA or the SEC would, if adopted, have a material effect on the accompanying financial statements.

Notes Payable

Notes Payable	12 Months Ended
	Apr. 30, 2018
Debt Disclosure [Abstract]
Notes Payable	Note 4 Notes Payable The Company entered into 11 unsecured notes payable. They are all due within 30 days following written demand and bears a monthly interest rate of 1% (12% per annum). The Company partially repaid one note and accrued interest totalling $2,000 on March 1, 2018. The following were the principal loan amounts and accrued interests remaining as at April 30, 2018 and 2017: April 30, 2018 April 30, 2017 Principal Interest Principal Interest Amount Accrued Total Amount Accrued Total Dec 31 12 $ 17,000 $ 10,880 $ 27,880 Dec 31 12 $ 17,000 $ 8,840 $ 25,840 Aug 13 13 20,000 11,300 31,300 Aug 13 13 20,000 8,900 28,900 Dec 04 14 11,000 4,498 15,498 Dec 04 14 11,000 3,178 14,178 Jun 26 15 10,000 3,417 13,417 Jun 26 15 10,000 2,217 12,217 Jan 25 16 3,671 36 3,707 Jan 25 16 4,500 676 5,176 Mar 22 16 17,725 4,520 22,245 Mar 22 16 17,725 2,393 20,118 Jul 28 16 2,700 567 3,267 Jul 28 16 2,700 243 2,943 Oct 31 16 5,161 929 6,090 Oct 31 16 5,161 309 5,470 Jan 31 17 3,902 585 4,487 Jan 31 17 3,902 117 4,019 Apr 28 17 3,180 382 3,562 Apr 28 17 3,180 - 3,180 Jun 03 17 6,961 766 7,727 $ 101,300 $ 37,880 $ 139,180 $ 95,168 $ 26,873 $ 122,041 The Company entered into one unsecured convertible note payable on December 4, 2017. The note is due within 30 days following written demand and bears a monthly interest rate of 1% (12% per annum). At any time prior to repayment, the holder may convert all or part of the principal loan into common stock of the Company at a conversion price of $1.00 of debt to 1 common share. The effect that conversion would have on earnings per share has not been disclosed due to the current anti-dilutive effect. The conversion rate of $1.00 creates a zero conversion benefit at current stock prices at that time. Therefore, no beneficial conversion feature has been recorded. Principal Interest Amount Accrued Total Dec 04 17 $ 50,000 $ 2,500 $ 52,500

Common Shares

Common Shares	12 Months Ended
	Apr. 30, 2018
Equity [Abstract]
Common Shares	Note 5 Common Shares On May 10, 2018, the Company effected a forward stock split on a 20 to 1 basis, thereby increasing the issued and outstanding share capital from 3,750,000 common shares to 75,000,000 common shares. The common stock par value was changed from $0.001 to $0.0001. These financial statements presented provide the retroactive effect to the changes. No shares were issued during the years ended April 30, 2018 and April 30, 2017.

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 6 Income Taxes Income tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the years ended April 30, 2018 and 2017 as follows: For the year Ended April 30, 2018 April 30, 2017 Net loss for the period $ (46,790 ) $ (29,893 ) Statutory and effective tax rate 21 % 34 % Income tax expense (recovery) at the effective rate $ (9,826 ) $ (10,164 ) Permanent differences - - Tax losses carry forward deferred 9,826 10,164 Income tax recovery and income taxes recoverable $ - $ - The Company has accumulated non-capital income tax losses of $ 217,292. Under normal circumstances the losses will expire in the years 2031 to 2038. As at April 30, 2018, the tax effect of the temporary timing differences that give rise to significant components of deferred income tax asset are noted below. A valuation allowance has been recorded as management believes it is more likely than not that the deferred income tax asset will not be realized. Tax attributes April 30, 2018 April 30, 2017 Tax loss carried forward $ 217,292 $ 170,502 Deferred income tax assets 67,797 57,971 Valuation allowance (67,797 ) (57,971 ) Deferred tax asset $ - $ - The Company’s tax jurisdictions are the United States of America and in the State of Nevada. At April 30, 2018, the Company is subject to examination for all unfiled tax years. The Company has not filed tax returns since inception. The US Tax Cuts and Jobs Act (the “Tax Reform Act”) was enacted on December 22, 2017. The Tax Reform Act reduces the US federal corporate tax rate from 35% to 21% effective January 1, 2018, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign sourced earnings. As of April 30, 2018, we have not completed the accounting for the tax effects of enactment of the Tax Reform Act; however, we have made a reasonable estimate of the effects on existing deferred tax balances. These amounts are provisional and subject to change.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 7 Subsequent Events The Company received majority consent from its stockholders to change its name from Wishbone Pet Products Inc. to Blue Eagle Lithium Inc., and to effect a forward stock split of its issued and outstanding common shares on the basis of twenty (20) post-split shares of common stock for every one (1) pre-split share of common stock. The Company evaluated all events and transactions that occurred after April 30, 2018 up through the date the Company issued these financial statements and found no other subsequent events that needed to be reported.

Summary of Principal Accounti15

Summary of Principal Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation The accompanying financial statements are stated in US dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America.
Cash and Cash Equivalents	Cash and cash equivalents The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents.
Use of Estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates.
Income Taxes	Income Taxes The Company follows the guideline under ASC Topic 740 “Income Taxes which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been recorded in the financial statements.
Financial Instruments	Financial instruments The Company’s financial instruments consist of cash, accounts payable and accrued liabilities and their carrying values approximate fair value because of their short-term nature. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
Fair Value Measurements	Fair value measurements The Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3— inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. ASC Topic 820, in and of itself, does not require any fair value measurements. As at April 30, 2018, the Company did not have assets or liabilities subject to fair value measurement.
Loss Per Share	Loss per share The Company reports basic loss per share in accordance with ASC Topic 260 “Earnings Per Share” (“EPS”). Basic loss per share is based on the weighted average number of common shares outstanding and diluted EPS is based on the weighted average number of common shares outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net loss (numerator) applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. There are no potentially dilutive securities outstanding and therefore, diluted earnings per share is not presented. All per share and per share information are adjusted retroactively to reflect stock splits and changes in par value.
Concentration of Credit Risk	Concentration of credit risk The Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars at a bank in Romania that are not insured. The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution.
Website Development Costs	Website Development Costs The Company recognizes the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage. Amortization is based on estimated useful life on a straight line basis. At the year ended April 30, 2018, the website was impaired.
Convertible Debt	Convertible debt The Company accounts for convertible debt according to ASC 470, “Debt with Conversion and Other Options”. No portion of the proceeds is attributable to the conversion feature when there is no beneficial conversion feature (“BCF”), There is no BCF when the debt instrument is convertible into common stock at a specified price at the option of the holder and when the debt instrument is issued at a price not significantly in excess of the face amount.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued by the FASB (including its Emerging Issues Task Force), the AICPA or the SEC would, if adopted, have a material effect on the accompanying financial statements.

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Apr. 30, 2018
Schedule of Note Payable	April 30, 2018 April 30, 2017 Principal Interest Principal Interest Amount Accrued Total Amount Accrued Total Dec 31 12 $ 17,000 $ 10,880 $ 27,880 Dec 31 12 $ 17,000 $ 8,840 $ 25,840 Aug 13 13 20,000 11,300 31,300 Aug 13 13 20,000 8,900 28,900 Dec 04 14 11,000 4,498 15,498 Dec 04 14 11,000 3,178 14,178 Jun 26 15 10,000 3,417 13,417 Jun 26 15 10,000 2,217 12,217 Jan 25 16 3,671 36 3,707 Jan 25 16 4,500 676 5,176 Mar 22 16 17,725 4,520 22,245 Mar 22 16 17,725 2,393 20,118 Jul 28 16 2,700 567 3,267 Jul 28 16 2,700 243 2,943 Oct 31 16 5,161 929 6,090 Oct 31 16 5,161 309 5,470 Jan 31 17 3,902 585 4,487 Jan 31 17 3,902 117 4,019 Apr 28 17 3,180 382 3,562 Apr 28 17 3,180 - 3,180 Jun 03 17 6,961 766 7,727 $ 101,300 $ 37,880 $ 139,180 $ 95,168 $ 26,873 $ 122,041
One Unsecured Convertible Notes Payable [Member]
Schedule of Note Payable	Principal Interest Amount Accrued Total Dec 04 17 $ 50,000 $ 2,500 $ 52,500

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Income Tax Benefit	Income tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the years ended April 30, 2018 and 2017 as follows: For the year Ended April 30, 2018 April 30, 2017 Net loss for the period $ (46,790 ) $ (29,893 ) Statutory and effective tax rate 21 % 34 % Income tax expense (recovery) at the effective rate $ (9,826 ) $ (10,164 ) Permanent differences - - Tax losses carry forward deferred 9,826 10,164 Income tax recovery and income taxes recoverable $ - $ -
Schedule of Deferred Tax Assets	Tax attributes April 30, 2018 April 30, 2017 Tax loss carried forward $ 217,292 $ 170,502 Deferred income tax assets 67,797 57,971 Valuation allowance (67,797 ) (57,971 ) Deferred tax asset $ - $ -

Nature and Continuance of Ope18

Nature and Continuance of Operations (Details Narrative) - shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Stockholders share split description	Effect a forward stock split of its issued and outstanding common shares on the basis of twenty (20) post-split shares of common stock for every one (1) pre-split share of common stock.
Common stock, shares issued	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000
Forward Stock Split [Member]
Stockholders share split description	On May 10, 2018, the Company effected a forward stock split on a 20 to 1 basis, thereby increasing the issued and outstanding share capital from 3,750,000 common shares to 75,000,000 common shares.

Basis of Presentation - Going19

Basis of Presentation - Going Concern Uncertainties (Details Narrative) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Basis Of Presentation - Going Concern Uncertainties
Accumulated deficit	$ 217,292	$ 170,502

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Mar. 01, 2018	Dec. 04, 2017	Apr. 30, 2017
Note due period	30 days
Notes payable interest rate per month	1.00%
Accrued interest	$ 37,880	$ 2,000		$ 26,873
Notes payable interest rate per annum	12.00%
Principal loan converted into common stock, conversion price per share	$ 1
One Unsecured Convertible Notes Payable [Member]
Note due period	30 days
Notes payable interest rate per month	1.00%
Accrued interest			$ 2,500
Unsecured Convertible Notes Payable [Member]
Notes payable interest rate per annum	12.00%

Notes Payable - Schedule of Not

Notes Payable - Schedule of Note Payable (Details) - USD ($)	Apr. 30, 2018	Mar. 01, 2018	Dec. 04, 2017	Apr. 30, 2017
Principal Amount	$ 101,300			$ 95,168
Interest Accrued	37,880	$ 2,000		26,873
Total	139,180			122,041
Note One [Member] | December 31, 2012 [Member]
Principal Amount	17,000			17,000
Interest Accrued	10,880			8,840
Total	27,880			25,840
Note Two [Member] | August 13, 2013 [Member]
Principal Amount	20,000			20,000
Interest Accrued	11,300			8,900
Total	31,300			28,900
Note Three [Member] | December 04, 2014 [Member]
Principal Amount	11,000			11,000
Interest Accrued	4,498			3,178
Total	15,498			14,178
Note Four [Member] | June 26, 2015 [Member]
Principal Amount	10,000			10,000
Interest Accrued	3,417			2,217
Total	13,417			12,217
Note Five [Member] | January 25, 2016 [Member]
Principal Amount	3,671			4,500
Interest Accrued	36			676
Total	3,707			5,176
Note Six [Member] | March 22, 2016 [Member]
Principal Amount	17,725			17,725
Interest Accrued	4,520			2,393
Total	22,245			20,118
Note Seven [Member] | July 28, 2016 [Member]
Principal Amount	2,700			2,700
Interest Accrued	567			243
Total	3,267			2,943
Note Eight [Member] | October 31, 2016 [Member]
Principal Amount	5,161			5,161
Interest Accrued	929			309
Total	6,090			5,470
Note Nine [Member] | January 31, 2017 [Member]
Principal Amount	3,902			3,902
Interest Accrued	585			117
Total	4,487			4,019
Note Ten [Member] | April 28, 2017 [Member]
Principal Amount	3,180			3,180
Interest Accrued	382
Total	3,562			$ 3,180
Note Ten [Member] | June 03, 2017 [Member]
Principal Amount	6,961
Interest Accrued	766
Total	$ 7,727
One Unsecured Convertible Notes Payable [Member]
Principal Amount			$ 50,000
Interest Accrued			2,500
Total			$ 52,500

Common Shares (Details Narrativ

Common Shares (Details Narrative) - $ / shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Stockholders share split description	Effect a forward stock split of its issued and outstanding common shares on the basis of twenty (20) post-split shares of common stock for every one (1) pre-split share of common stock.
Common stock, shares issued	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000
Common stock, par value	$ 0.001	$ 0.001
Number of common stock shares issued during the period
Forward Stock Split [Member]
Stockholders share split description	On May 10, 2018, the Company effected a forward stock split on a 20 to 1 basis, thereby increasing the issued and outstanding share capital from 3,750,000 common shares to 75,000,000 common shares.
Common stock, par value	$ 0.0001

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 217,292
Operating loss carryforward expiration	Losses will expire in the years 2031 to 2038
Income tax description	The Tax Reform Act reduces the US federal corporate tax rate from 35% to 21% effective January 1, 2018, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign sourced earnings.
Income tax corporate percentage	21.00%	34.00%

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Benefit (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Net loss for the period	$ (46,790)	$ (29,893)
Statutory and effective tax rate	21.00%	34.00%
Income tax expense (recovery) at the effective rate	$ (9,826)	$ (10,164)
Permanent differences
Tax losses carry forward deferred	9,826	10,164
Income tax recovery and income taxes recoverable

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Tax loss carried forward	$ 217,292	$ 170,502
Deferred income tax assets	67,797	57,971
Valuation allowance	(67,797)	(57,971)
Deferred tax asset

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	12 Months Ended
	Apr. 30, 2018
Subsequent Events [Abstract]
Stockholders share split description	Effect a forward stock split of its issued and outstanding common shares on the basis of twenty (20) post-split shares of common stock for every one (1) pre-split share of common stock.