Blgi (BLGI) 10-Q 22 Nov 13 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Oct. 31, 2013	Nov. 18, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Oct-13	'
Entity Registrant Name	'ENVOY GROUP CORP.	'
Entity Central Index Key	'0001575345	'
Current Fiscal Year End Date	'--04-30	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	12,000,000

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Oct. 31, 2013	Apr. 30, 2013
CURRENT ASSETS:	'	'
Cash and cash equivalents	$41,139	$8,908
Total Current Assets	41,139	8,908
TOTAL ASSETS	41,139	8,908
CURRENT LIABILITIES:	'	'
Accounts payable and accrued expenses	'	'
Total Current Liabilities	'	'
STOCKHOLDERS' DEFICIT	'	'
Common stock, $0.0001 par value; 250,000,000 shares authorized; 12,000,000 and 9,000,000 shares issued and outstanding at October 31, 2013 and April 30, 2013, respectively.	1,200	900
Additional paid in capital	45,300	8,100
Deficit accumulated during the development stage	-5,361	-92
Total Stockholders' Deficit	41,139	8,908
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$41,139	$8,908

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Oct. 31, 2013	Apr. 30, 2013
BALANCE SHEETS [Abstract]	'	'
Common shares, par value per share	$0.00	$0.00
Common shares, shares authorized	250,000,000	250,000,000
Common shares, shares issued	12,000,000	9,000,000
Common shares, shares outstanding	12,000,000	9,000,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended	6 Months Ended	7 Months Ended
	Oct. 31, 2013	Oct. 31, 2013	Oct. 31, 2013
STATEMENTS OF OPERATIONS [Abstract]	'	'	'
REVENUES	'	'	'
OPERATING EXPENSES	'	'	'
General and administrative expenses	'	'	92
Professional fees	2,423	5,269	5,269
TOTAL OPERATING EXPENSES	2,423	5,269	5,361
LOSS BEFORE INCOME TAXES	-2,423	-5,269	-5,361
PROVISION FOR INCOME TAXES	'	'	'
NET LOSS	($2,423)	($5,269)	($5,361)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED	$0	$0	$0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED	9,923,077	9,459,016	9,407,767

STATEMENTS_OF_STOCKHOLDERS_DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Total	Common Stock [Member]	Capital in Excess of Par Value [Member]	Deficit Accumulated During Development Stage [Member]
Balance at Apr. 07, 2013	'	'	'	'
Balance, shares at Apr. 07, 2013	'	'	'	'
Common shares issued for cash	9,000	900	8,100	'
Common shares issued for cash, shares	'	9,000,000	'	'
Net Loss	-92	'	'	-92
Balance at Apr. 30, 2013	8,908	900	8,100	-92
Balance, shares at Apr. 30, 2013	9,000,000	9,000,000	'	'
Common shares issued for cash	37,500	300	37,200	'
Common shares issued for cash, shares	'	3,000,000	'	'
Net Loss	-5,269	'	'	-5,269
Balance at Oct. 31, 2013	$41,139	$1,200	$45,300	($5,361)
Balance, shares at Oct. 31, 2013	12,000,000	12,000,000	'	'

STATEMENTS_OF_STOCKHOLDERS_DEF1

STATEMENTS OF STOCKHOLDERS' DEFICIT (Parenthetical) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended
	Apr. 30, 2013	Oct. 31, 2013	Oct. 31, 2013
STATEMENTS OF STOCKHOLDERS' DEFICIT [Abstract]	'	'	'
Price per share	$0.00	$0.01	$0.01

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended	7 Months Ended
	Oct. 31, 2013	Oct. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Loss	($5,269)	($5,361)
Adjustments to reconcile net loss to net cash and cash equivalents used by operating activities:	'	'
Net cash used by operating activities	-5,269	-5,361
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Net cash used by investing activities	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Issuance of common stock	37,500	46,500
Net cash provided by financing activities	37,500	46,500
Net increase in cash and cash equivalents	32,231	41,139
Cash and cash equivalents, beginning of period	8,908	'
Cash and cash equivalents, end of period	41,139	41,139
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	'	'

NATURE_OF_BUSINESS

NATURE OF BUSINESS	6 Months Ended
	Oct. 31, 2013
NATURE OF BUSINESS [Abstract]	'
NATURE OF BUSINESS	'
	NOTE 1. NATURE OF BUSINESS
	ENVOY GROUP CORP. (the "Company"), a Florida corporation, was formed to develop an ENVOY GROUP CORP. It is the company's intent to develop a service to provide adult day care. The Company was incorporated on April 8, 2013 (Date of Inception) with its corporate headquarters located in Sarasota, Florida and its year-end is April 30, 2013.

GOING_CONCERN

GOING CONCERN	6 Months Ended
	Oct. 31, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	NOTE 2. GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period ended October 31, 2013, the Company had no operations. As of October 31, 2013, the Company has not emerged from the development stage. In view of these matters, the Company's ability to continue as a going concern is dependent upon the Company's ability to begin operations and to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Oct. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3. SIGNIFICANT ACCOUNTING POLICIES
	The significant accounting policies followed are:
	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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	FINANCIAL INSTRUMENTS
	The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
	CASH AND CASH EQUIVALENTS
	All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents.
	DEFERRED INCOME TAXES AND VALUATION ALLOWANCE
	The Company accounts for income taxes under FASB ASC 740 "Income Taxes." Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
	RESEARCH AND DEVELOPMENT EXPENSES
	Expenditures for research, development, and engineering of products are expensed as incurred. There has been no research and development cost incurred for the period April 8, 2013 (date of inception) through October 31, 2013.
	COMMON STOCK
	The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.
	NET INCOME (LOSS) PER COMMON SHARE
	Net income (loss) per share is calculated in accordance with FASB ASC 260, "Earnings Per Share." The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.
	Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at October 31, 2013. As of October 31, 2013, the Company had no dilutive potential common shares.
	REVENUE AND COST RECOGNITION
	The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
	ADVERTISING
	Advertising costs are expensed as incurred. There has been no advertising cost incurred for the three months ended July 31, 2013 or for the period April 8, 2013 (date of inception) through October 31, 2013.
	RECENT ACCOUNTING PRONOUNCEMENTS
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company's present or future financial statements.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Oct. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 4. INCOME TAXES
	The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. For the period April 8, 2013 (date of inception) through October 31, 2013, the Company incurred losses of $5,361. The net operating loss, resulting from operating activities, result in deferred tax assets at the effective statutory rates. The deferred tax asset has been off-set by an equal valuation allowance.
		8-Apr-13
		(Date of Inception)
		through
		31-Oct-13
	Tax benefit at U.S. statutory rate	$	1,800
	State income tax benefit, net of federal benefit.		300
			2,100
	Valuation allowance		(2,100	)
		$	-
	The Company did not have any temporary differences for the period from April 8, 2013 (Date of Inception) through October 31, 2013.

SHAREHOLDERS_EQUITY

SHAREHOLDER'S EQUITY	6 Months Ended
	Oct. 31, 2013
SHAREHOLDER'S EQUITY [Abstract]	'
SHAREHOLDER'S EQUITY	'
	NOTE 5. SHAREHOLDER'S EQUITY
	COMMON STOCK
	The authorized common stock of the Company consists of 250,000,000 shares with a par value of $0.0001. The Company issued 9,000,000 shares of our $.0001 par value common stock to Jocelyn Nicholas, our CEO and sole director, on April 8, 2013 for cash in the amount of $9,000 (per share price of $0.001).
	During the three months ended October 31, 2013, the Company completed a public offering of 3,000,000 shares of common stock issued at $0.0125 for cash proceeds of $37,500.
	There are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Oct. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 6. RELATED PARTY TRANSACTIONS
	On April 8, 2013, the Company sold 9,000,000 shares of common stock to its founder for $0.001 per share.
	The officer and director of the Company is or may be involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.
	The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the founder of the Company to use at no charge.
	The above is not necessarily indicative of the amounts that would have been incurred had a comparable transaction been entered into with independent parties.

COMMITMENTS_AND_CONTINGENCY

COMMITMENTS AND CONTINGENCY	6 Months Ended
	Oct. 31, 2013
COMMITMENTS AND CONTINGENCY [Abstract]	'
COMMITMENTS AND CONTINGENCY	'
	NOTE 7. COMMITMENTS AND CONTINGENCY
	From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company's financial position or results of operations.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Oct. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8. SUBSEQUENT EVENTS
	Management has evaluated subsequent events through November 18, 2013, the date the financial statements were available to be issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policy)	6 Months Ended
	Oct. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
USE OF ESTIMATES	'
	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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
FINANCIAL INSTRUMENTS	'
	FINANCIAL INSTRUMENTS
	The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
CASH AND CASH EQUIVALENTS	'
	CASH AND CASH EQUIVALENTS
	All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents.
DEFERRED INCOME TAXES AND VALUATION ALLOWANCE	'
	DEFERRED INCOME TAXES AND VALUATION ALLOWANCE
	The Company accounts for income taxes under FASB ASC 740 "Income Taxes." Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
RESEARCH AND DEVELOPMENT EXPENSES	'
	RESEARCH AND DEVELOPMENT EXPENSES
	Expenditures for research, development, and engineering of products are expensed as incurred. There has been no research and development cost incurred for the period April 8, 2013 (date of inception) through October 31, 2013.
COMMON STOCK	'
	COMMON STOCK
	The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.
NET INCOME (LOSS) PER COMMON SHARE	'
	NET INCOME (LOSS) PER COMMON SHARE
	Net income (loss) per share is calculated in accordance with FASB ASC 260, "Earnings Per Share." The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.
	Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at October 31, 2013. As of October 31, 2013, the Company had no dilutive potential common shares.
REVENUE AND COST RECOGNITION	'
	REVENUE AND COST RECOGNITION
	The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
ADVERTISING	'
	ADVERTISING
	Advertising costs are expensed as incurred. There has been no advertising cost incurred for the three months ended July 31, 2013 or for the period April 8, 2013 (date of inception) through October 31, 2013.
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company's present or future financial statements.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	6 Months Ended
	Oct. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Income Tax Rate Reconciliation	'
		8-Apr-13
		(Date of Inception)
		through
		31-Oct-13
	Tax benefit at U.S. statutory rate	$	1,800
	State income tax benefit, net of federal benefit.		300
			2,100
	Valuation allowance		(2,100	)
		$	-

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended	7 Months Ended
	Apr. 30, 2013	Oct. 31, 2013	Oct. 31, 2013	Oct. 31, 2013
INCOME TAXES [Abstract]	'	'	'	'
Tax benefit at U.S. statutory rate	'	'	'	$1,800
State income tax benefit, net of federal benefit.	'	'	'	300
Total before valuation allowance	'	'	'	2,100
Valuation allowance	'	'	'	-2,100
Total income tax benefit, net	'	'	'	'
NET LOSS	$92	$2,423	$5,269	$5,361

SHAREHOLDERS_EQUITY_Details

SHAREHOLDER'S EQUITY (Details) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended	7 Months Ended	1 Months Ended
	Apr. 30, 2013	Oct. 31, 2013	Oct. 31, 2013	Oct. 31, 2013	Apr. 30, 2013	Apr. 07, 2013
					Chief Executive Officer [Member]	Chief Executive Officer [Member]
Class of Stock [Line Items]	'	'	'	'	'	'
Common shares, shares authorized	250,000,000	250,000,000	250,000,000	250,000,000	'	'
Common shares, par value per share	$0.00	$0.00	$0.00	$0.00	'	$0.00
Common stock issued for cash, shares	'	'	'	'	9,000,000	'
Common stock issued for cash	$9,000	'	$37,500	'	$9,000	'
Price per share	$0.00	$0.01	$0.01	'	$0.00	'
Stock issued in public offering, shares	'	3,000,000	'	'	'	'
Proceeds from issuance of common stock	'	$37,500	$37,500	$46,500	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended
	Apr. 30, 2013	Oct. 31, 2013	Oct. 31, 2013
Related Party Transaction [Line Items]	'	'	'
Price per share	$0.00	$0.01	$0.01
Chief Executive Officer [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Common stock issued for cash, shares	9,000,000	'	'
Price per share	$0.00	'	'