Blgi (BLGI) 10-K 7 Aug 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2015	Jul. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 30, 2015
Entity Registrant Name	ENVOY GROUP CORP.
Entity Central Index Key	1,575,345
Current Fiscal Year End Date	--04-30
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		80,000,000

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Apr. 30, 2015	Apr. 30, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 106
TOTAL ASSETS	106
CURRENT LIABILITIES
Accounts payable and accrued liabilities	14,827
Due to related party (Note 4)	18,462
Loans payable	1,550
Total Current Liabilities	$ 34,839
STOCKHOLDERS' DEFICIT
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, of which 10,000 shares designated as Series A, no shares issued and outstanding (Note 5)
Common stock, $0.0001 par value; 240,000,000 shares authorized; 80,000,000 shares issued and outstanding as of April 30, 2015 and 120,000,000 shares issued and outstanding as of April 30, 2014) (Note 5)	$ 8,000	$ 12,000
Additional paid-in capital	38,500	34,500
Accumulated deficit	(81,233)	$ (46,500)
Total Stockholders' Deficit	(34,733)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 106

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2015	Apr. 30, 2014
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common shares, par value per share	$ 0.0001	$ 0.0001
Common shares, shares authorized	240,000,000	240,000,000
Common shares, shares issued	80,000,000	120,000,000
Common shares, shares outstanding	80,000,000	120,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized	10,000	10,000

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
OPERATING EXPENSES
General and administrative	$ 12,065	$ 198
Professional fees	22,668	46,210
NET LOSS AND COMPREHENSIVE LOSS	$ (34,733)	$ (46,408)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	76,219,178	107,178,082

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance at Apr. 30, 2013	$ 8,908		$ 9,000		$ (92)
Balance, shares at Apr. 30, 2013			90,000,000
Common shares issued	37,500		$ 3,000	$ 34,500
Common shares issued, shares			30,000,000
Net loss for the year	$ (46,408)				$ (46,408)
Balance at Apr. 30, 2014			$ 12,000	$ 34,500	$ (46,500)
Balance, shares at Apr. 30, 2014	120,000,000		120,000,000
Conversion of common shares to preferred shares		$ 10	$ (6,000)	5,990
Conversion of common shares to preferred shares, shares		10,000	(60,000,000)
Conversion of preferred shares to common shares		$ (10)	$ 6,000	(5,990)
Conversion of preferred shares to common shares, shares		(10,000)	60,000,000
Cancellation of common shares			$ (4,000)	$ 4,000
Cancellation of common shares, shares			(40,000,000)
Net loss for the year	$ (34,733)				$ (34,733)
Balance at Apr. 30, 2015	$ (34,733)		$ 8,000	$ 38,500	$ (81,233)
Balance, shares at Apr. 30, 2015	80,000,000		80,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (34,733)	$ (46,408)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	14,827
Net Cash Used in Operating Activities	$ (19,906)	$ (46,408)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		$ 37,500
Advances from related party	$ 18,462
Proceeds received from loans payable	1,550
Net Cash Provided by Financing Activities	20,012	$ 37,500
Net Increase (Decrease) in Cash and Cash Equivalents	$ 106	(8,908)
Cash and Cash Equivalents, Beginning of Year		$ 8,908
Cash and Cash Equivalents, End of Year	$ 106
SUPPLEMENTARY CASH FLOW INFORMATION:
Interest paid
Income taxes paid

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Apr. 30, 2015
NATURE OF BUSINESS [Abstract]
NATURE OF BUSINESS	NOTE 1. NATURE OF BUSINESS Envoy Group Corp. (the “Company”), a Florida corporation, was incorporated on April 8, 2013 with its corporate headquarters located in Valencia, California. It is the Company's intent to develop a service to provide adult day care. The Company's year-end is April 30.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2015
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 year ended April 30, 2015, the Company had no revenues and has increased losses since inception. 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 related party advances and term notes until such time that funds provided by operations are sufficient to fund working capital requirements. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. 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 POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2015
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. The Company regularly evaluates estimates related to fair value measurements and deferred income tax asset valuation allowance. Actual results could differ from those estimates. FOREIGN CURRENCY TRANSLATION The Company's functional and reporting currency is the United States dollar. Occasional transactions may occur in Canadian dollars. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. FINANCIAL INSTRUMENTS ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 825 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The financial instruments consist principally of cash, accounts payable, and due to related parties. The fair value of cash when applicable is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Assets measured at fair value on a recurring basis were presented on the Company's balance sheet as of April 30, 2015 and 2014, as follows: Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant For Identical Observable Unobservable Instruments Inputs Inputs Balance as of Balance as of (Level 1) (Level 2) (Level 3) April 30, 2015 April 30, 2014 $ $ $ $ $ Assets: Cash 106 — — 106 — The Company does not have any liabilities measured at fair value on a recurring basis presented on the Company's balance sheet as of April 30, 2015 and 2014. Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash. The Company limits its exposure to credit loss by placing its cash with high credit quality financial institutions. CASH AND CASH EQUIVALENTS All cash investments with an original maturity of three months or less are considered to be cash equivalents. INCOME TAXES The Company accounts for income taxes under ASC 740 “Income Taxes.” Under the asset and liability method of 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 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. NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with 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 April 30, 2015 and 2014. As of April 30, 2015 and 2014, the Company had no dilutive potential common shares. RECENT ACCOUNTING PRONOUNCEMENTS The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	12 Months Ended
	Apr. 30, 2015
RELATED PARTY TRANSACTIONS AND BALANCES [Abstract]
RELATED PARTY TRANSACTIONS AND BALANCES	NOTE 4. RELATED PARTY TRANSACTIONS AND BALANCES As at April 30, 2015, the Company was indebted to the majority shareholder in the amount of $ 18,462 nil

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Apr. 30, 2015
SHARE CAPITAL [Abstract]
SHARE CAPITAL	NOTE 5. SHARE CAPITAL On May 9, 2014, the Company amended its Articles of Incorporation, decreasing the number of common stock authorized from 250,000,000 240,000,000 0.0001 10,000,000 0.0001 At the time of the amendment, the Company designated 10,000 45 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. On October 22, 2014, the Company completed a 10 COMMON STOCK On October 3, 2013, the Company completed a public offering of 30,000,000 0.00125 37,500 On May 28, 2014, the Company issued 10,000 60,000,000 On September 30, 2014, the Company issued 60,000,000 10,000 On September 30, 2014, the Company cancelled 40,000,000 PREFERRED STOCK - SERIES A On May 28, 2014, the Company issued 10,000 60,000,000 On September 30, 2014, the Company issued 60,000,000 10,000

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2015
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 6. INCOME TAXES The Company is subject to United States federal and state income taxes at an approximate rate of 35%. The reconciliation of the provision for income taxes at the United States federal and state statutory rate compared to the Company's income tax expense as reported is as follows: April 30, 2015 $ April 30, 2014 $ Net loss 34,733 46,408 Income tax rate 35 35 Expected income tax benefit (12,157 ) (16,243 ) Valuation allowance change 12,157 16,243 Provision for income taxes — — The significant components of deferred income tax assets at April 30, 2015 and 2014, are as follows: April 30, 2015 $ April 30, 2014 $ Net operating loss carryforward 28,432 16,275 Valuation allowance (28,432 ) (16,275 ) Net deferred income tax asset — — The Company has net operating loss carryforwards of approximately $ 81,233

SIGNIFICANT ACCOUNTING POLICI13

SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Apr. 30, 2015
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. The Company regularly evaluates estimates related to fair value measurements and deferred income tax asset valuation allowance. Actual results could differ from those estimates.
FOREIGN CURRENCY TRANSLATION	FOREIGN CURRENCY TRANSLATION The Company's functional and reporting currency is the United States dollar. Occasional transactions may occur in Canadian dollars. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 825 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The financial instruments consist principally of cash, accounts payable, and due to related parties. The fair value of cash when applicable is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Assets measured at fair value on a recurring basis were presented on the Company's balance sheet as of April 30, 2015 and 2014, as follows: Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant For Identical Observable Unobservable Instruments Inputs Inputs Balance as of Balance as of (Level 1) (Level 2) (Level 3) April 30, 2015 April 30, 2014 $ $ $ $ $ Assets: Cash 106 — — 106 — The Company does not have any liabilities measured at fair value on a recurring basis presented on the Company's balance sheet as of April 30, 2015 and 2014. Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash. The Company limits its exposure to credit loss by placing its cash with high credit quality financial institutions.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS All cash investments with an original maturity of three months or less are considered to be cash equivalents.
INCOME TAXES	INCOME TAXES The Company accounts for income taxes under ASC 740 “Income Taxes.” Under the asset and liability method of 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 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.
NET INCOME (LOSS) PER COMMON SHARE	NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with 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 April 30, 2015 and 2014. As of April 30, 2015 and 2014, the Company had no dilutive potential common shares.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SIGNIFICANT ACCOUNTING POLICI14

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Schedule of assets measured at fair value on a recurring basis	Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant For Identical Observable Unobservable Instruments Inputs Inputs Balance as of Balance as of (Level 1) (Level 2) (Level 3) April 30, 2015 April 30, 2014 $ $ $ $ $ Assets: Cash 106 — — 106 —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2015
INCOME TAXES [Abstract]
Schedule of the reconciliation of the provision for income taxes at the United States federal and state statutory rate compared to the Company's income tax expense	April 30, 2015 $ April 30, 2014 $ Net loss 34,733 46,408 Income tax rate 35 35 Expected income tax benefit (12,157 ) (16,243 ) Valuation allowance change 12,157 16,243 Provision for income taxes — —
Schedule of components of deferred income tax assets	April 30, 2015 $ April 30, 2014 $ Net operating loss carryforward 28,432 16,275 Valuation allowance (28,432 ) (16,275 ) Net deferred income tax asset — —

SIGNIFICANT ACCOUNTING POLICI16

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Assets Measured at Fair Value on a Recurring Basis) (Details) - Recurring [Member] - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Assets:
Cash	$ 106
Quoted Prices in Active Markets For Identical Instruments (Level 1) [Member]
Assets:
Cash	$ 106
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Cash
Significant Unobservable Inputs (Level 3) [Member]
Assets:
Cash

RELATED PARTY TRANSACTIONS AN17

RELATED PARTY TRANSACTIONS AND BALANCES (Details) - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Related Party Transaction [Line Items]
Due to related party for advances of working capital and expenses paid	$ 18,462

SHARE CAPITAL (Details)

SHARE CAPITAL (Details)	Oct. 22, 2014	Oct. 03, 2013USD ($)$ / sharesshares	Sep. 30, 2014shares	Apr. 30, 2015USD ($)$ / sharesshares	Apr. 30, 2014USD ($)$ / sharesshares	May. 28, 2014shares	May. 09, 2014$ / sharesshares	May. 08, 2014shares
Class of Stock [Line Items]
Common shares, shares authorized				240,000,000	240,000,000		240,000,000	250,000,000
Common shares, par value per share | $ / shares				$ 0.0001	$ 0.0001		$ 0.0001
Preferred stock, shares authorized				10,000,000	10,000,000		10,000,000
Preferred stock, par value per share | $ / shares				$ 0.0001	$ 0.0001		$ 0.0001
Stock split ratio	10
Stock issued in public offering, shares		30,000,000
Price per share | $ / shares		$ 0.00125
Proceeds from issuance of common stock | $		$ 37,500			$ 37,500
Preferred stock, shares issued				0	0	10,000
The number of common stock shares returned by the majority shareholder in exchange for 10,000 shares of Series A Preferred Stock						60,000,000
Number of shares cancelled			40,000,000
Common shares, shares issued			60,000,000	80,000,000	120,000,000
The number of preferred stock shares returned by the majority shareholder in exchange for 60,000,000 shares of common stock			10,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized				10,000	10,000		10,000
Percentage of voting power of Series A Preferred Stock holders							45.00%
Majority Shareholder [Member]
Class of Stock [Line Items]
The number of common stock shares returned by the majority shareholder in exchange for 10,000 shares of Series A Preferred Stock						60,000,000
Common shares, shares issued			60,000,000
Majority Shareholder [Member] | Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued						10,000
The number of preferred stock shares returned by the majority shareholder in exchange for 60,000,000 shares of common stock			10,000

INCOME TAXES (Schedule of Recon

INCOME TAXES (Schedule of Reconciliation of Provision For Income Taxes at United States Federal and State Statutory Rate Compared to Company'S Income Tax Expense) (Details) - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
INCOME TAXES [Abstract]
Net loss	$ 34,733	$ 46,408
Income tax rate	35.00%	35.00%
Expected income tax benefit	$ (12,157)	$ (16,243)
Valuation allowance change	$ 12,157	$ 16,243
Provision for income taxes

INCOME TAXES (Schedule Of Compo

INCOME TAXES (Schedule Of Components Of Deferred Income Tax Assets) (Details) - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$ 28,432	$ 16,275
Valuation allowance	$ (28,432)	$ (16,275)
Net deferred income tax asset
Tax expiration period 2033 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$ 81,233