Blgi (BLGI) 10-Q 15 Sep 14 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Jul. 31, 2014	Sep. 12, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Jul-14	'
Entity Registrant Name	'ENVOY GROUP CORP.	'
Entity Central Index Key	'0001575345	'
Current Fiscal Year End Date	'--04-30	'
Document Fiscal Year Focus	'2015	'
Document Fiscal Period Focus	'Q1	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	12,000,000

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Jul. 31, 2014	Apr. 30, 2014
CURRENT ASSETS:	'	'
Cash and cash equivalents	'	'
Total Current Assets	'	'
TOTAL ASSETS	'	'
CURRENT LIABILITIES:	'	'
Accounts payable and accrued expenses	4,500	'
Due to shareholder	1,053	'
Total Current Liabilities	5,553	'
STOCKHOLDERS' DEFICIT	'	'
Preferred stock, $0.0001 par value; 10,000,000 shares authorized Preferred stock, Series A, $0.0001 par value; 10,000 shares designated, issued and outstanding	1	'
Common stock, $0.0001 par value; 240,000,000 shares authorized; 6,000,000 and 9,000,000 shares issued and 12,000,000 and 9,000,000 shares outstanding, respectively	600	1,200
Additional paid in capital	45,899	45,300
Accumulated deficit	-52,053	-46,500
Total Stockholders' Deficit	-5,553	'
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	'	'

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Jul. 31, 2014	Apr. 30, 2014
BALANCE SHEETS [Abstract]	'	'
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000	0
Preferred stock, shares outstanding	10,000	0
Common shares, par value per share	$0.00	$0.00
Common shares, shares authorized	240,000,000	240,000,000
Common shares, shares issued	6,000,000	9,000,000
Common shares, shares outstanding	12,000,000	9,000,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
STATEMENTS OF OPERATIONS [Abstract]	'	'
REVENUES	'	'
OPERATING EXPENSES	'	'
Professional fees	5,553	2,846
TOTAL OPERATING EXPENSES	5,553	2,846
LOSS BEFORE INCOME TAXES	-5,553	-2,846
PROVISION FOR INCOME TAXES	'	'
NET LOSS	($5,553)	($2,846)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED	$0	$0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED	7,760,870	9,000,000

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($5,553)	($2,846)
Adjustments to reconcile net loss to net cash and cash equivalents used by operating activities:	'	'
Increase in prepaid expenses	'	-500
Increase in accounts payable	4,500	'
Net cash used by operating activities	-1,053	-3,346
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Net cash used by investing activities	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Increase in due to stockholder	1,053	'
Net cash provided by financing activities	1,053	'
Net (decrease) increase in cash and cash equivalents	'	-3,346
Cash and cash equivalents, beginning of period	'	8,908
Cash and cash equivalents, end of period	'	5,562
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	'	'

NATURE_OF_BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Jul. 31, 2014
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.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Jul. 31, 2014
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 three months ended July 31, 2014, the Company had no operations. 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	3 Months Ended
	Jul. 31, 2014
SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3. SIGNIFICANT ACCOUNTING POLICIES
	The significant accounting policies followed are:
	UNAUDITED INTERIM FINANCIAL STATEMENTS
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.  Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.
	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.
	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 July 31, 2014. As of July 31, 2014, 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, 2014 or 2013.
	RECENT ACCOUNTING PRONOUNCEMENTS
	In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as "Development Stage Entities" (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity.  Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.  The Company has adopted this standard for the current period and future quarterly and annual presentations.
	In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation - Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period.  A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation - Stock Compensation. As a result, the target is not reflected in the estimation of the award's grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved.  The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted.  Management has reviewed the ASU and believes that they currently account for these awards in a manner consistent with the new guidance, therefore there is no anticipation of any effect to the financial statements.
	In August 2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements - Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern.    Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements-Liquidation Basis of Accounting. Even when an entity's liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events.  The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.  The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met conditions which would subject these financial statements for additional disclosure.
	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	3 Months Ended
	Jul. 31, 2014
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 three months ended July 31, 2014, the Company incurred losses of $5,553. 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.
		For the Three			For the
		Months Ended			Year Ended
		31-Jul-14			30-Apr-14
		(unaudited)
	Tax benefit at U.S. statutory rate	$	2,000		$	15,300
	State income tax benefit, net of federal benefit.	$	300			2,300
		$	2,300			17,600
	Valuation allowance	$	(2,300	)		(17,600	)
			-		$	-
	The Company did not have any temporary differences for the three months ended July 31, 2014.

SHAREHOLDERS_EQUITY

SHAREHOLDER'S EQUITY	3 Months Ended
	Jul. 31, 2014
SHAREHOLDER'S EQUITY [Abstract]	'
SHAREHOLDER'S EQUITY	'
	NOTE 5. SHAREHOLDER'S EQUITY
	On May 9, 2014, the Company amended its Articles of Incorporation, decreasing the number of common shares authorized from 250,000,000 to 240,000,000, par value of $0.0001, and authorizing 10,000,000, par value of $0.0001, shares of preferred.  Of the 10,000,000 preferred shares, 10,000 have been designated as Series A.
	COMMON STOCK
	The authorized common stock of the Company consists of 240,000,000 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).  On April 14, 2014, Jocelyn Nicholas, sole officer and director of Envoy Group Corp. (the "Company") and majority shareholder, sold all shares in the Company, an aggregate of 9,000,000 shares of the common stock of the Company, to Harpreet Singh Sangha ("Sangha") in a private transaction.  As a result of this transaction, Sangha owns approximately 75% of the issued and outstanding shares of common stock of the Company and is the now the majority shareholder of the Company.
	In October 2014, the Company completed a public offering of 3,000,000 shares of common stock issued at $0.0125 for cash proceeds of $37,500.
	PREFERRED STOCK - SERIES A
	On May 28, 2014, in exchange for the return of 6,000,000 of his common shares, the Company's majority shareholder received 10,000 shares of the Series A Preferred Stock.
	The 10,000 Series A Preferred Stock shall have an aggregate voting power of 45% of the combined voting power of the entire Company's shares, Common Stock and Preferred Stock, as long as the Company is in existence. Each holder of the Series A Preferred Stock shall have full voting rights and powers equal to the voting rights and powers of the holders of Common Stock, and shall be entitled, notwithstanding any provision hereof, to notice of any stockholders' meeting in accordance with the by-laws of the Company, and shall be entitled to vote, together with holders of Common Stock, with respect to any question upon which holders of Common Stock have the right to vote. outstanding, the Company may not (i) authorize, create or issue, or increase the authorized number of shares of, any class or series of capital stock ranking prior to or on a parity with the Series A Preferred Stock, (ii) authorize, create or issue any class or series of common stock of the Company other than the Common Stock, (iii) authorize any reclassification of the Series A Preferred Stock, (iv) authorize, create or issue any securities convertible into or exercisable for capital stock prohibited by (i) or (ii), (v) amend this Certificate of Designations or (vi) enter into any merger or reorganization, or disposal of assets involving 20% of the total capitalization of the Company.
	Subject to the rights of the holders of any other series of Preferred Stock ranking senior to or on a parity with the Series A Preferred Stock with respect to liquidation and any other class or series of capital stock of the Company ranking senior to or on a parity with the Series A Preferred Stock with respect to liquidation, in the event of any liquidation, dissolution or winding up of the affairs of the Company, whether voluntary or involuntary, the holders of record of the issued and outstanding shares of Series A Preferred Stock shall be entitled to receive, out of the assets of the Company available for distribution to the holders of shares of Series A Preferred Stock, prior and in preference to any distribution of any of the assets of the Company to the holders of Common Stock and any other series of Preferred Stock ranking junior to the Series A Preferred Stock with respect to liquidation.
	The holders of the Series A Preferred Stock shall not be entitled to receive dividends per share of Series A Preferred Stock.  The Company shall have no rights to redeem Series A Preferred Stock.
	WARRANTS AND OPTIONS
	There are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jul. 31, 2014
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 6. RELATED PARTY TRANSACTIONS
	During the three months ended July 31, 2014, a shareholder of the Company paid several vendor invoices totaling 1,053.  The liability is non-interest bearing and due on demand.  The controlling shareholder has pledged his support to fund continuing operations; however there is no written commitment to this effect.  The Company is dependent upon the continued support of the majority shareholder.
	On May 28, 2014, in exchange for the return of 6,000,000 of his common shares, the Company's majority shareholder was issued 10,000 shares of the Series A Preferred Stock.
	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 have employment contracts with its key employees, including the controlling shareholder who is an officer of the Company.
	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	3 Months Ended
	Jul. 31, 2014
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	3 Months Ended
	Jul. 31, 2014
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8. SUBSEQUENT EVENTS
	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)	3 Months Ended
	Jul. 31, 2014
SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
UNAUDITED INTERIM FINANCIAL STATEMENTS	'
	UNAUDITED INTERIM FINANCIAL STATEMENTS
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X.  Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.
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.
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 July 31, 2014. As of July 31, 2014, 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, 2014 or 2013.
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as "Development Stage Entities" (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity.  Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.  The Company has adopted this standard for the current period and future quarterly and annual presentations.
	In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation - Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period.  A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation - Stock Compensation. As a result, the target is not reflected in the estimation of the award's grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved.  The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted.  Management has reviewed the ASU and believes that they currently account for these awards in a manner consistent with the new guidance, therefore there is no anticipation of any effect to the financial statements.
	In August 2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements - Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern.    Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements-Liquidation Basis of Accounting. Even when an entity's liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events.  The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.  The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met conditions which would subject these financial statements for additional disclosure.
	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)	3 Months Ended
	Jul. 31, 2014
INCOME TAXES [Abstract]	'
Schedule of Income Tax Rate Reconciliation	'
	The deferred tax asset has been off-set by an equal valuation allowance.
		For the Three			For the
		Months Ended			Year Ended
		31-Jul-14			30-Apr-14
		(unaudited)
	Tax benefit at U.S. statutory rate	$	2,000		$	15,300
	State income tax benefit, net of federal benefit.	$	300			2,300
		$	2,300			17,600
	Valuation allowance	$	(2,300	)		(17,600	)
			-		$	-

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'	'
Advertising costs	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		12 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Apr. 30, 2014
INCOME TAXES [Abstract]	'	'	'
Tax benefit at U.S. statutory rate	$2,000	'	$15,300
State income tax benefit, net of federal benefit.	300	'	2,300
Total before valuation allowance	2,300	'	17,600
Valuation allowance	-2,300	'	-17,600
Total income tax benefit, net	'	'	'
NET LOSS	$5,553	$2,846	'

SHAREHOLDERS_EQUITY_Details

SHAREHOLDER'S EQUITY (Details) (USD $)	Jul. 31, 2014	28-May-14	9-May-14	8-May-14	Apr. 30, 2014	Oct. 31, 2014	9-May-14	Apr. 30, 2013	28-May-14	Apr. 30, 2013	28-May-14
						Subsequent Event [Member]	Series A Preferred Stock [Member]	Chief Executive Officer [Member]	Majority Shareholder [Member]	Majority Shareholder [Member]	Majority Shareholder [Member]
											Series A Preferred Stock [Member]
Class of Stock [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Common shares, shares authorized	240,000,000	'	240,000,000	250,000,000	240,000,000	'	'	'	'	'	'
Common shares, par value per share	$0.00	'	$0.00	'	$0.00	'	'	'	'	'	'
Common stock issued for cash, shares	'	'	'	'	'	'	'	9,000,000	'	'	'
Price per share	'	'	'	'	'	$0.01	'	$0.00	'	'	'
Stock issued in public offering, shares	'	'	'	'	'	3,000,000	'	'	'	'	'
Proceeds from issuance of common stock	'	'	'	'	'	$37,500	'	$9,000	'	'	'
Preferred stock, shares authorized	10,000,000	'	10,000,000	'	10,000,000	'	10,000	'	'	'	'
Preferred stock, par value per share	$0.00	'	$0.00	'	$0.00	'	'	'	'	'	'
Percentage of voting power of Series A Preferred Stock holders	'	45.00%	'	'	'	'	'	'	'	'	'
The number of common stock shares returned by the majority shareholder in exchange for 10,000 shares of Series A Preferred Stock	'	'	'	'	'	'	'	'	6,000,000	'	'
Preferred stock, shares issued	10,000	'	'	'	0	'	'	'	'	'	10,000
Common shares, shares outstanding	12,000,000	'	'	'	9,000,000	'	'	'	'	9,000,000	'
Ownership percentage	'	'	'	'	'	'	'	'	'	75.00%	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Apr. 30, 2014	28-May-14	28-May-14
				Majority Shareholder [Member]	Majority Shareholder [Member]
					Series A Preferred Stock [Member]
Related Party Transaction [Line Items]	'	'	'	'	'
Vendor invoices paid by a shareholder of the Company	$1,053	'	'	'	'
The number of common stock shares returned by the majority shareholder in exchange for 10,000 shares of Series A Preferred Stock	'	'	'	6,000,000	'
Preferred stock, shares issued	10,000	'	0	'	10,000