Blgi (BLGI) 10-K 14 Aug 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2017	Aug. 11, 2017	Oct. 31, 2016
Document And Entity Information
Entity Registrant Name	ENVOY GROUP CORP.
Entity Central Index Key	1,575,345
Document Type	10-K
Trading Symbol	ENVV
Document Period End Date	Apr. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		97,900,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Apr. 30, 2017	Apr. 30, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 3
TOTAL ASSETS	3
CURRENT LIABILITIES
Accounts payable and accrued liabilities	37,151	39,754
Due to related party (Note 4)	1,872	23,236
Loans payable (Note 5)	32,916	11,113
Total Current Liabilities	71,939	74,103
Loans payable (Note 5)	33,782
TOTAL LIABILITIES	105,721	74,103
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 7)
Common stock, $0.0001 par value; 240,000,000 shares authorized; 83,000,000 and 80,000,000 shares issued and outstanding as of April 30, 2017 and 2016, respectively (Note 7)	$ 8,300	$ 8,000
Share subscriptions received	14,000
Additional paid-in capital	$ 74,559	$ 38,500
Accumulated deficit	(202,577)	(120,603)
Total Stockholders' Deficit	(105,718)	$ (74,103)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 3

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2017	Apr. 30, 2016	May 09, 2014
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, authorized	10,000,000	10,000,000	10,000,000
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, authorized	240,000,000	240,000,000	240,000,000
Common stock, issued	83,000,000	80,000,000
Common stock, outstanding	83,000,000	80,000,000
Series A Preferred Stock [Member]
Preferred stock, authorized	10,000	10,000	10,000
Preferred stock, issued
Preferred stock, outstanding

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
OPERATING EXPENSES
General and administrative	$ 56,905	$ 10,443
Professional fees	25,069	28,927
NET LOSS AND COMPREHENSIVE LOSS	$ (81,974)	$ (39,370)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED (in dollars per share)	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED (in shares)	80,789,041	80,000,000

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Share Subscriptions Received [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at beginning at Apr. 30, 2015		$ 8,000		$ 38,500	$ (81,233)	$ (34,733)
Balance at beginning (in shares) at Apr. 30, 2015		80,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(39,370)	(39,370)
Balance at ending at Apr. 30, 2016		$ 8,000		38,500	(120,603)	$ (74,103)
Balance at ending (in shares) at Apr. 30, 2016		80,000,000				80,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Discount on loan payable				6,359		$ 6,359
Issuance of common stock		$ 300		29,700		30,000
Issuance of common stock (in shares)		3,000,000
Share subscriptions received			14,000			14,000
Net loss					(81,974)	(81,974)
Balance at ending at Apr. 30, 2017		$ 8,300	$ 14,000	$ 74,559	$ (202,577)	$ (105,718)
Balance at ending (in shares) at Apr. 30, 2017		83,000,000				83,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
Net loss	$ (81,974)	$ (39,370)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of loan discounts	2,067
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	(1,159)	24,927
Net Cash Used in Operating Activities	(81,066)	(14,443)
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES
Advances from related party, net of repayments	(21,364)	4,774
Proceeds from loans payable, net of repayments	60,654	9,563
Proceeds from issuance of common stock	30,000
Share subscriptions received	14,000
Net Cash Provided by Financing Activities	83,290	14,337
Net effect of exchange rate changes on cash	(2,221)
Net Increase (Decrease) in Cash and Cash Equivalents	3	(106)
Cash and Cash Equivalents, Beginning of Year		106
Cash and Cash Equivalents, End of Year	3
SUPPLEMENTARY CASH FLOW INFORMATION:
Interest paid
Income taxes paid

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NOTE 1. NATURE OF BUSINESS Envoy Group Corp. (the “Company”), was incorporated in the State of Florida on April 8, 2013. The address of the head office is Suite 200, 8275 South Eastern Avenue, Las Vegas, Nevada 89123. Upon incorporation, it was the Company’s intent to develop a service to provide adult day care. On November 23, 2015, the Company announced that it intends to restructure its business plan and enter the consumer products market. The Company is currently in the process of identifying and evaluating feasible business opportunities. Subsequent to April 30, 2017, the Company entered into an agreement as part of a plan to develop a technology business in digital currency mining (see Note 9).

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has had no revenue or operations, and only incurred losses since inception. As at April 30, 2017, the Company has a working capital deficit of $71,936 and an accumulated deficit of $202,577. 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. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to raise sufficient financing to acquire or develop a profitable business. 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.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2017
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 US GAAP 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, due to related party and loans payable. 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 current market rates of interest for similar instruments. Assets measured at fair value on a recurring basis were presented on the Company’s balance sheet as of April 30, 2017 and 2016: 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, 2017 April 30, 2016 $ $ $ $ $ Assets: Cash 3 — — 3 — 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, 2017 and 2016. 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. As of April 30, 2017 and 2016, 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, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND BALANCES	NOTE 4. RELATED PARTY TRANSACTIONS AND BALANCES As at April 30, 2017, the Company was indebted to the majority shareholder in the amount of $1,872 (2016 - $23,236) for advances of working capital and expenses paid on behalf of the Company. The amount is unsecured, non-interest bearing and due on demand.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Apr. 30, 2017
Loans Payable [Abstract]
LOANS PAYABLE	NOTE 5. LOANS PAYABLE As at April 30, 2017, the Company was indebted to an unrelated third party in the amount of $4,130 (2016 - $1,550). The amount is unsecured, non-interest bearing and due on demand. As at April 30, 2017, the Company was indebted to an unrelated third party in the amount of $10,000 (2016 - $nil). The amount is unsecured, non-interest bearing and due on September 30, 2017. As at April 30, 2017, the Company was indebted to an unrelated third party in the amount of $10,000 (2016 - $nil). The amount is unsecured, non-interest bearing and due on demand. As at April 30, 2017, the Company was indebted to an unrelated third party in the amount of $8,786 (CAD$12,000) (2016 - $9,563 (CAD$12,000)). The amount is unsecured, non-interest bearing and due on demand. On July 15, 2016, the Company entered into a loan agreement with an unrelated third party for a principal balance of up to $50,000. The amount is unsecured, non-interest bearing and due on July 15, 2018. During the year ended April 30, 2017, the Company received loan proceeds of $48,675. Upon receipt, the Company recorded a discount of $6,360, which reduced the carrying balance of the loan to $42,316. During the year ended April 30, 2017, the Company repaid $10,600 of principal and recognized accretion of the discount of $2,067. At April 30, 2017, the net carrying value of the loan was $33,782.

FINANCIAL RISK FACTORS

FINANCIAL RISK FACTORS	12 Months Ended
	Apr. 30, 2017
Financial Risk Factors
FINANCIAL RISK FACTORS	NOTE 6. FINANCIAL RISK FACTORS LIQUIDITY RISK Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when due. As at April 30, 2017, the Company has a working capital deficit of $73,753 and requires additional financing to meet its current obligations. The Company’s accounts payable and accrued liabilities have contractual maturities of less than 60 days and are subject to normal trade terms. The ability of the Company to continue to identify and evaluate feasible business opportunities and pay its financial obligations is dependent on its ability to secure additional equity or debt financing. FOREIGN EXCHANGE RISK Foreign exchange risk is the risk that the Company will be subject to foreign currency fluctuations in satisfying obligations related to foreign activities. Loans payable to unrelated third parties may be denominated in Canadian dollars. Foreign exchange risk arises from purchase transactions as well as financial assets and liabilities denominated in these foreign currencies. The Company does not use derivative instruments to hedge exposure to foreign exchange rate risk. However, management of the Company believes there is no significant exposure to foreign currency fluctuations.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Apr. 30, 2017
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 7. STOCKHOLDERS’ DEFICIT On May 9, 2014, the Company amended its Articles of Incorporation, decreasing the number of common stock 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 shares. At the time of the amendment, the Company designated 10,000 shares of its authorized but unissued shares of preferred stock as 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. Without the vote or consent of holders of at least a majority of the shares of Series A Preferred Stock then 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. COMMON STOCK On January 24, 2017, the Company issued 3,000,000 shares of common stock for gross proceeds of $30,000. As at April 30, 2017, the Company has received subscriptions of $14,000 for the subsequent issuance of 1,400,000 shares of common stock (Refer to Note 9). As at April 30, 2017, there are 83,000,000 shares of common stock issued and outstanding. PREFERRED STOCK - SERIES A As at April 30, 2017, there are no issued and outstanding Series A Preferred Stock.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8. 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, 2017 $ April 30, 2016 $ Net loss 81,974 39,370 Income tax rate 35% 35% Expected income tax benefit (28,691 ) (13,780 ) Valuation allowance change 28,691 13,780 Provision for income taxes — — The significant components of deferred income tax assets at April 30, 2017 and 2016, are as follows: April 30, 2017 $ April 30, 2016 $ Net operating loss carryforward 70,902 42,211 Valuation allowance (70,902 ) (42,211 ) Net deferred income tax asset — — The Company has net operating loss carryforwards of approximately $202,577 available to offset taxable income in future years which expires beginning in fiscal 2033. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Apr. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 9. SUBSEQUENT EVENTS a) On June 18, 2017, the Company entered into a Definitive Acquisition Agreement (the “Agreement”) involving the internet domain and brand Bitreturn. The Agreement represents the Company’s development of a plan to create a technology business in mining digital currency with an operating name of BitReturn. The Company issued 10,000,000 shares of restricted common stock as payment under the terms of the Agreement. The Company is also to make cash payments totaling $350,000 under the terms of the Agreement, which is to be paid as follows, $200,000 from the first $500,000 raised by private placements, and the final portion of $150,000 within six months or when a cumulative amount of $1,000,000 has been raised by private placements. b) On June 22, 2017, the Company entered into a Loan Agreement (“Loan”) with a non-related third party (“Lender”) whereby the Lender has agreed to advance up to CAD$450,000 for the purpose of purchasing digital currency mining hardware. The Loan is non-interest bearing and due on August 31, 2017. In consideration for the Loan, the Lender will have the option to purchase up to 5,000,000 shares of common stock at a purchase price of $0.02 per share for total proceeds of up to $100,000. As of August 10, 2017, the Company has received CAD$435,000 pursuant to the Loan. c) On June 26, 2017, the Company issued 1,400,000 shares of common stock for gross proceeds of $14,000, which was received during the year ended April 30, 2017 (refer to Note 7).

SIGNIFICANT ACCOUNTING POLICI16

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2017
Accounting Policies [Abstract]
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with US GAAP 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, due to related party and loans payable. 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 current market rates of interest for similar instruments. Assets measured at fair value on a recurring basis were presented on the Company’s balance sheet as of April 30, 2017 and 2016: 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, 2017 April 30, 2016 $ $ $ $ $ Assets: Cash 3 — — 3 — 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, 2017 and 2016. 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. As of April 30, 2017 and 2016, 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 POLICI17

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2017
Accounting Policies [Abstract]
Schedule of assets measured at fair value on a recurring basis	Assets measured at fair value on a recurring basis were presented on the Company’s balance sheet as of April 30, 2017 and 2016: 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, 2017 April 30, 2016 $ $ $ $ $ Assets: Cash 3 — — 3 —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of the reconciliation of provision for income taxes	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, 2017 $ April 30, 2016 $ Net loss 81,974 39,370 Income tax rate 35% 35% Expected income tax benefit (28,691 ) (13,780 ) Valuation allowance change 28,691 13,780 Provision for income taxes — —
Schedule of components of deferred income tax assets	The significant components of deferred income tax assets at April 30, 2017 and 2016, are as follows: April 30, 2017 $ April 30, 2016 $ Net operating loss carryforward 70,902 42,211 Valuation allowance (70,902 ) (42,211 ) Net deferred income tax asset — —

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ 71,936
Accumulated deficit	$ (202,577)	$ (120,603)

SIGNIFICANT ACCOUNTING POLICI20

SIGNIFICANT ACCOUNTING POLICIES (Details) - Recurring Basic [Member] - USD ($)	Apr. 30, 2017	Apr. 30, 2016
Assets:
Cash	$ 3
Quoted Prices in Active Markets For Identical Instruments (Level 1) [Member]
Assets:
Cash	3
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Cash
Significant Unobservable Inputs (Level 3) [Member]
Assets:
Cash

RELATED PARTY TRANSACTIONS AN21

RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative) - USD ($)	Apr. 30, 2017	Apr. 30, 2016
Related Party Transactions [Abstract]
Due to related party	$ 1,872	$ 23,236

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative)	12 Months Ended
	Apr. 30, 2017USD ($)	Apr. 30, 2016USD ($)	Apr. 30, 2017CAD	Jul. 15, 2016USD ($)	Apr. 30, 2016CAD
Loans payable	$ 32,916	$ 11,113
Loans payable	33,782
Accretion of loan discounts	(2,067)
Unrelated Third Party [Member]
Loans payable	4,130	1,550
Unrelated Third Party 1 [Member]
Loans payable	10,000
Unrelated Third Party 2 [Member]
Loans payable	10,000
Unrelated Third Party 3 [Member]
Loans payable	8,786	$ 9,563
Unrelated Third Party 3 [Member] | CAD [Member]
Loans payable | CAD			CAD 12,000		CAD 12,000
Unrelated Third Party 4 [Member] | Loan Agreement [Member]
Principal balance				$ 50,000
Proceeds from loan payable	48,675
Unamortized discount	6,360
Loans payable	42,316
Repayment of principal	10,600
Accretion of loan discounts	$ 2,067

FINANCIAL RISK FACTORS (Details

FINANCIAL RISK FACTORS (Details Narrative)	12 Months Ended
	Apr. 30, 2017USD ($)
Working capital deficit	$ 71,936
Majority Shareholder [Member]
Working capital deficit	$ 73,753

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Jan. 24, 2017	May 09, 2014	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2015
Common shares,authorized pre amendment		250,000,000
Common shares, authorized post amendment		240,000,000	240,000,000	240,000,000
Common shares, par value (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, authorized		10,000,000	10,000,000	10,000,000
Preferred stock, par value (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, issued
Preferred stock, outstanding
Proceeds from common stock			$ 30,000
Common stock, issued			83,000,000	80,000,000
Common stock, outstanding			83,000,000	80,000,000
Shares subcription received			14,000
Value of shares subscription received			$ 1,400,000
Common Stock [Member]
Proceeds from common stock	$ 30,000
Common stock, issued	3,000,000
Common stock, outstanding			83,000,000	80,000,000	80,000,000
Series A Preferred Stock [Member]
Preferred stock, authorized		10,000	10,000	10,000
Preferred stock, authorized but unissued shares		10,000
Description of voting rights		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.
Preferred stock, issued
Preferred stock, outstanding

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Income Tax Disclosure [Abstract]
Net loss	$ 81,974	$ 39,370
Income tax rate	35.00%	35.00%
Expected income tax benefit	$ (28,691)	$ (13,780)
Valuation allowance change	28,691	13,780
Provision for income taxes

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Apr. 30, 2017	Apr. 30, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 70,902	$ 42,211
Valuation allowance	(70,902)	(42,211)
Net deferred income tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Apr. 30, 2017USD ($)
Income Tax Disclosure [Abstract]
United States federal and state income taxes rate	35.00%
Net operating loss carryforward	$ 202,577
Expiration period	Taxable income in future years which expires beginning in fiscal 2033.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Aug. 10, 2017CAD	Jun. 26, 2017USD ($)shares	Jun. 22, 2017USD ($)$ / sharesshares	Jun. 22, 2017CADshares	Jun. 18, 2017USD ($)shares	Apr. 30, 2017USD ($)	Apr. 30, 2016USD ($)
Proceeds from common stock						$ 30,000
Subsequent Event [Member]
Number of new shares issued | shares		1,400,000
Proceeds from common stock		$ 14,000
Subsequent Event [Member] | Definitive Acquisition Agreement [Member]
Cash payments under agreement					$ 350,000
Subsequent Event [Member] | Definitive Acquisition Agreement [Member] | Portion 1 [Member]
Cash payments under agreement					200,000
Proceeds from private placement					500,000
Subsequent Event [Member] | Definitive Acquisition Agreement [Member] | Portion 2 [Member]
Cash payments under agreement					150,000
Proceeds from private placement					$ 1,000,000
Subsequent Event [Member] | Definitive Acquisition Agreement [Member] | Restricted Stock [Member]
Number of new shares issued | shares					10,000,000
Subsequent Event [Member] | Loan Agreement [Member] | CAD [Member]
Number of new shares issued | shares			5,000,000	5,000,000
Proceeds from common stock			$ 100,000
Advances from non-related parties | CAD	CAD 435,000			CAD 450,000
Purchase price (in dollars per share) | $ / shares			$ 0.02