| SIGNIFCANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Jul. 31, 2019 |
| Accounting Policies [Abstract] | |
| Basis of presentation | Basis
of Presentation Management
acknowledges its responsibility for the preparation of the accompanying interim financial statements which reflect all adjustments,
consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its financial position
and the results of its operations for the interim period presented. These financial statements should be read in conjunction with
the summary of significant accounting policies and notes to consolidated financial statements included in the Company’s Form
10-K annual report for the year ended April 30, 2019. The balance sheet as of July 31, 2019 has been derived from the audited financial
statements. The results of the three months ended July, 2019 are not necessarily indicative of the results to be expected for the
full fiscal year ending April 30, 2020. |
| Use of Estimates | Use
of Estimates The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results
could differ from those estimates. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents The
Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The
Company had $0 of cash as of July 31, 2019 and $0 as of April 30, 2019. |
| Customer Deposit | Customer
Deposits Customer
Deposits discloses an amount paid by a customer to a company prior to the company providing it with goods or services. The company
receiving the money has an obligation to provide the goods or services to the customer or to return the money. The Company had
$8,700 in customer deposits as of July 31, 2019 and April 30, 2019. |
| Depreciation, Amortization, and Capitalization | Depreciation,
Amortization, and Capitalization The
Company records depreciation and amortization when appropriate using straight-line balance method over the estimated useful life
of the assets. We estimate that the useful life of furniture is 5 years. Expenditures for maintenance and repairs are charged to
expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property
sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant
gain or loss is included in net income. We incurred $0 and $1,189 of depreciation expense during the three months ended July 31,
2019 and 2018. |
| Fair Value of Financial Instruments | Fair
Value of Financial Instruments As
topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs
in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring
fair value are observable in the market. These
tiers include:
Level
1: defined
as observable inputs such as quoted prices in active markets;
Level
2: defined
as inputs other than quoted prices in active markets that are either directly or indirectly observable;
Level
3: defined
as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The
carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. |
| Income Taxes | Income
Taxes Income
taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities
are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured
using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based
on available evidence, are not expected to be realized. |
| Revenue Recognition | Revenue
Recognition Effective May 1, 2018,
the Company adopted the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. The
implementation of ASC 606 did not have a material impact on the Company’s financial statements as the Company,
previously recognized revenue when the performance obligation for customers had been satisfied. The core principle of ASC 606
is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that
reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity
recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s)
with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4:
Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the
entity satisfies a performance obligation. Specifically, Section 606-10-50 requires an entity to provide information about:
a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories; b.
Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c.
Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price
that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments,
made in applying the requirements to those contracts. The Company’s revenue consists of revenue from providing high
impact internet marketing to internet based businesses and small businesses seeking to create websites and provide better
search engine optimization (“SEO”) software and techniques to small internet based businesses and people
seeking to create websites. The
new revenue recognition standard won’t have impact on the company since the company has not generated any revenues in three
month July 31, 2019. For
our service contracts, our services provided are considered to be one single performance obligation. Revenue and expenses are recognized
as services are rendered. As of January 31, 2019 the Company has six contracts. The average period for satisfying the performance
obligation is three months. We have analyzed all of our contracts and can confirm that all the requirements are considered in these
contracts: 1)
The contracts with customers were identified; 2)
The performance obligation was the creation of a website and the provision of SEO-optimization and other services for this site; 3)
The transaction price was determined in paragraph 1.3; 4)
The Company has only one performance obligation, so the whole transaction price is related to this performance obligation; 5)
The revenue was recognized when the performance obligation had been satisfied. The
Company offers no discounts, rebates, rights of return, or other allowances to clients which would result in the establishment
of reserves against service revenue. Additionally, to date, the Company has not incurred incremental costs in obtaining a client
contract. |
| Basic Loss per Share | Basic
Loss per Share The
Company computes loss per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed
by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period.
Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share
excludes all potential common shares if their effect is anti-dilutive. As of July 31, 2019 and 2018 there were no potentially dilutive
debt or equity instruments issued or outstanding. |
| Recent Accounting Pronouncements | Recent
Accounting Pronouncements We
have reviewed the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements
will have a material impact on the Company. In
February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive
lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities
and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition
of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective
approach and will be effective for the Company in the fiscal year beginning October 1, 2019. Early adoption is permitted. The Company
has reviewed this guidance and believes it has no impact on its financial statements and related disclosures. |
