Cover
Cover - USD ($) | 12 Months Ended | ||
Apr. 30, 2024 | Jun. 04, 2024 | Oct. 31, 2023 | |
Cover [Abstract] | |||
Document Type | 10-K | ||
Amendment Flag | false | ||
Document Annual Report | true | ||
Document Transition Report | false | ||
Document Period End Date | Apr. 30, 2024 | ||
Document Fiscal Period Focus | FY | ||
Document Fiscal Year Focus | 2024 | ||
Current Fiscal Year End Date | --04-30 | ||
Entity File Number | 333-257326 | ||
Entity Registrant Name | ORION BLISS CORP. | ||
Entity Central Index Key | 0001854183 | ||
Entity Tax Identification Number | 98-1591444 | ||
Entity Incorporation, State or Country Code | NV | ||
Entity Address, Address Line One | Kalonite 9-57 | ||
Entity Address, City or Town | Ashdod | ||
Entity Address, Country | IL | ||
Entity Address, Postal Zip Code | 7724233 | ||
City Area Code | 307 | ||
Local Phone Number | 298 0969 | ||
Entity Well-known Seasoned Issuer | No | ||
Entity Voluntary Filers | Yes | ||
Entity Current Reporting Status | Yes | ||
Entity Interactive Data Current | Yes | ||
Entity Filer Category | Non-accelerated Filer | ||
Entity Small Business | true | ||
Entity Emerging Growth Company | true | ||
Elected Not To Use the Extended Transition Period | true | ||
Entity Shell Company | true | ||
Entity Public Float | $ 0 | ||
Entity Common Stock, Shares Outstanding | 3,038,000 | ||
Document Financial Statement Error Correction [Flag] | false | ||
Rule 10b5-1 Arrangement Adopted [Flag] | false | ||
Non-Rule 10b5-1 Arrangement Adopted [Flag] | false | ||
Rule 10b5-1 Arrangement Terminated [Flag] | false | ||
Non-Rule 10b5-1 Arrangement Terminated [Flag] | false | ||
Auditor Name | Boladale Lawal | ||
Auditor Firm ID | 6993 | ||
Auditor Location | Lagos, Nigeria |
Balance Sheets (Audited)
Balance Sheets (Audited) - USD ($) | Apr. 30, 2024 | Apr. 30, 2023 |
Current Assets | ||
Escrow account | $ 1,190 | $ 7,781 |
Website Development, net | 134 | 134 |
Total Current Assets | 1,324 | 7,915 |
Current Liabilities | ||
Accounts Payable- Related party | 37,000 | 25,000 |
Director Loan | 53,517 | 19,752 |
Total Current Liabilities | 90,517 | 44,752 |
Stockholders’ Equity | ||
Common stock, $0.0001 par value, 75,000,000 shares authorized; 3,038,000 shares issued and outstanding | 304 | 304 |
Additional paid-in-capital | 20,656 | 20,656 |
Accumulated deficit | (110,153) | (57,797) |
Total Stockholders’ Equity | (89,193) | (36,837) |
Total Liabilities and Stockholders’ Equity | $ 1,324 | $ 7,915 |
Balance Sheets (Audited) (Paren
Balance Sheets (Audited) (Parenthetical) - $ / shares | Apr. 30, 2024 | Apr. 30, 2023 |
Statement of Financial Position [Abstract] | ||
Common Stock, Par or Stated Value Per Share | $ 0.0001 | $ 0.0001 |
Common Stock, Shares Authorized | 75,000,000 | 75,000,000 |
Common Stock, Shares, Issued | 3,038,000 | 3,038,000 |
Common Stock, Shares, Outstanding | 3,038,000 | 3,038,000 |
Statements of Operations (Audit
Statements of Operations (Audited) - USD ($) | 1 Months Ended | 12 Months Ended | ||
Apr. 30, 2021 | Apr. 30, 2024 | Apr. 30, 2023 | Apr. 30, 2022 | |
REVENUES (Consulting-promo services) | $ 500 | $ 600 | ||
OPERATING EXPENSES | ||||
General and Administrative Expenses | 52,856 | 29,782 | ||
TOTAL OPERATING EXPENSES | 52,856 | 29,782 | ||
NET INCOME (LOSS) FROM OPERATIONS | (52,356) | (29,182) | ||
PROVISION FOR INCOME TAXES | 0 | 0 | ||
NET INCOME (LOSS) | $ (1,925) | (52,356) | (29,182) | $ (26,690) |
Balance, April 30, 2023 | 0 | (36,837) | (28,415) | (1,725) |
Shares issued for cash at $0.02 per share during July, October and January. | 200 | 20,760 | ||
Net loss for the year ending April 30, 2024 | (1,925) | (52,356) | (29,182) | (26,690) |
Balance, April 30, 2024 | (1,725) | (89,193) | (36,837) | (28,415) |
Common Stock [Member] | ||||
OPERATING EXPENSES | ||||
NET INCOME (LOSS) | ||||
Balance, April 30, 2023 | $ 0 | $ 304 | $ 200 | $ 200 |
Shares, Outstanding, Beginning Balance | 0 | 3,038,000 | 2,000,000 | 2,000,000 |
Shares issued for cash at $0.02 per share during July, October and January. | $ 200 | $ 104 | ||
Stock Issued During Period, Shares, New Issues | 2,000,000 | 1,038,000 | ||
Net loss for the year ending April 30, 2024 | ||||
Balance, April 30, 2024 | $ 200 | $ 304 | $ 304 | $ 200 |
Shares, Outstanding, Ending Balance | 2,000,000 | 3,038,000 | 3,038,000 | 2,000,000 |
Additional Paid-in Capital [Member] | ||||
OPERATING EXPENSES | ||||
NET INCOME (LOSS) | ||||
Balance, April 30, 2023 | 0 | 20,656 | 0 | 0 |
Shares issued for cash at $0.02 per share during July, October and January. | 20,656 | |||
Net loss for the year ending April 30, 2024 | ||||
Balance, April 30, 2024 | 0 | 20,656 | 20,656 | 0 |
Retained Earnings [Member] | ||||
OPERATING EXPENSES | ||||
NET INCOME (LOSS) | (1,925) | (52,356) | (29,182) | (26,690) |
Balance, April 30, 2023 | 0 | (57,797) | (28,615) | (1,925) |
Shares issued for cash at $0.02 per share during July, October and January. | ||||
Net loss for the year ending April 30, 2024 | (1,925) | (52,356) | (29,182) | (26,690) |
Balance, April 30, 2024 | $ (1,925) | $ (110,153) | $ (57,797) | $ (28,615) |
Statements of Operations (Aud_2
Statements of Operations (Audited) (Parenthetical) - $ / shares | 12 Months Ended | |
Apr. 30, 2024 | Apr. 30, 2023 | |
Income Statement [Abstract] | ||
Earnings Per Share, Basic | $ 0 | $ 0 |
Earnings Per Share, Diluted | $ 0 | $ 0 |
Weighted Average Number of Shares Outstanding, Basic | 3,038,000 | 3,038,000 |
Weighted Average Number of Shares Outstanding, Diluted | 3,038,000 | 3,038,000 |
Statements of Cash Flows (Audit
Statements of Cash Flows (Audited) - USD ($) | 12 Months Ended | ||
Apr. 30, 2024 | Apr. 30, 2023 | Apr. 30, 2022 | |
CASH FLOWS FROM OPERATING ACTIVITIES | |||
Net income (loss) | $ (52,356) | $ (29,182) | $ (26,690) |
Website development | 0 | 0 | |
CASH FLOWS USED IN OPERATING ACTIVITIES | (52,356) | (29,182) | |
CASH FLOWS FROM FINANCING ACTIVITIES | |||
Accounts Payable- Related Party | 12,000 | 12,000 | |
Related Party Loans | 33,765 | 4,203 | |
Proceeds from Sale of Common Stock | 0 | 20,760 | |
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES | 45,765 | 36,963 | |
Net increase in cash and equivalents | (6,591) | 7,781 | |
Cash and equivalents at beginning of the period | 7,781 | 0 | |
Cash and equivalents at end of the period | 1,190 | 7,781 | $ 0 |
Cash paid for: | |||
Interest | 0 | 0 | |
Taxes | $ 0 | $ 0 |
Pay vs Performance Disclosure
Pay vs Performance Disclosure - USD ($) | 1 Months Ended | 12 Months Ended | ||
Apr. 30, 2021 | Apr. 30, 2024 | Apr. 30, 2023 | Apr. 30, 2022 | |
Pay vs Performance Disclosure [Table] | ||||
Net Income (Loss) | $ (1,925) | $ (52,356) | $ (29,182) | $ (26,690) |
Insider Trading Arrangements
Insider Trading Arrangements | 12 Months Ended |
Apr. 30, 2024 | |
Trading Arrangements, by Individual [Table] | |
Rule 10b5-1 Arrangement Adopted | false |
Non-Rule 10b5-1 Arrangement Adopted | false |
Rule 10b5-1 Arrangement Terminated | false |
Non-Rule 10b5-1 Arrangement Terminated | false |
ORGANIZATION AND BASIS OF PRESE
ORGANIZATION AND BASIS OF PRESENTATION | 12 Months Ended |
Apr. 30, 2024 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND BASIS OF PRESENTATION | NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Orion Bliss Corp. (referred as the “Company”, “we”, “our”) was Incorporated in the State of Nevada and established on March 23, 2021. We are a development-stage company formed to commence operations related to selling Milk_shake hairline products. We have website which is being developed at http://orionbliss.co.il. Our office is located at Kalonite 9-57, Ashdod, Israel, zip code 7724233. |
GOING CONCERN
GOING CONCERN | 12 Months Ended |
Apr. 30, 2024 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
GOING CONCERN | NOTE 2 – GOING CONCERN The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company had an accumulated deficit of $ 110,153 57,797 The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The extent of the impact of the coronavirus (“COVID-19”) outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Apr. 30, 2024 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is April 30. The accompanying audited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by US GAAP for complete financial statements of the Company. In the opinion of management, these financial statements reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented in conformity with US GAAP. These audited financial statements should be read in conjunction with the financial statements and notes thereto for the year ended April 30, 2024. Interim results are not necessarily indicative of the results that may be expected for a full year or any other interim period. 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 The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. As of April 30, 2024 and 2023 there are no Website development- amortization The Company has decided that the amortization will be charged once website is operational. 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; and 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 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 is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. Revenue represents consulting services and distribution of beauty products. Revenue was recognized when the consulting services is fully provided to the client or when the distributed beauty products delivered to the client. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (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 April 30, 2024, there were no Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. |
NOTE 4 _ LOAN FROM DIRECTOR
NOTE 4 – LOAN FROM DIRECTOR | 12 Months Ended |
Apr. 30, 2024 | |
Debt Disclosure [Abstract] | |
NOTE 4 – LOAN FROM DIRECTOR | NOTE 4 – LOAN FROM DIRECTOR As of April 30, 2024, the Company owed $ 53,517 2,000,000 200 37,000 |
COMMON STOCK
COMMON STOCK | 12 Months Ended |
Apr. 30, 2024 | |
Equity [Abstract] | |
COMMON STOCK | NOTE 5 – COMMON STOCK The Company has 75,000,000 0.0001 On April 15, 2022 the Company issued 2,000,000 200 In July, 2023, the Company issued 65,500 1,310 In September and January 2023, the Company issued 822,500 16,450 In November and December 2022 followed by January 2023, the Company issued 150,000 3,000 There were 3,038,000 Voting Common Stock All shares of common stock have voting rights and are identical. All holders of shares of voting common stock shall at every meeting of the stockholders be entitled to one vote for each share of the capital stock held by such stockholder. Non-voting Common Stock All of the other terms of the Non-Voting Common Stock shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock, as explained in the Company’s Bylaws. |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 12 Months Ended |
Apr. 30, 2024 | |
Commitments and Contingencies Disclosure [Abstract] | |
COMMITMENTS AND CONTINGENCIES | NOTE 6 – COMMITMENTS AND CONTINGENCIES Our sole officer and director, Alexandra Solomovskaya, has agreed to provide her own premise under office needs. She will not take any fee for these premises; it is for free use. |
INCOME TAXES
INCOME TAXES | 12 Months Ended |
Apr. 30, 2024 | |
Income Tax Disclosure [Abstract] | |
INCOME TAXES | NOTE 7 – INCOME TAXES On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended as follows: Schedule of income tax benefit (expenses) April 30, 2024 Tax benefit (expenses) at U.S. statutory rate $ (10,995 ) Change in valuation allowance 10,995 Tax benefit (expenses), net $ – The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows: Schedule of deferred taxes April 30, 2024 Net operating loss $ (23,132 ) Valuation allowance 23,132 Deferred tax assets, net $ – The Company has accumulated approximately $ 110,153 |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Apr. 30, 2024 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | NOTE 8 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to April 30, 2024 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements. The extent of the impact of the coronavirus (“COVID-19”) outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected. |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Apr. 30, 2024 | |
Accounting Policies [Abstract] | |
Basis of Presentation | Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is April 30. The accompanying audited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by US GAAP for complete financial statements of the Company. In the opinion of management, these financial statements reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented in conformity with US GAAP. These audited financial statements should be read in conjunction with the financial statements and notes thereto for the year ended April 30, 2024. Interim results are not necessarily indicative of the results that may be expected for a full year or any other interim period. |
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. As of April 30, 2024 and 2023 there are no |
Website development- amortization | Website development- amortization The Company has decided that the amortization will be charged once website is operational. |
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; and 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 Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. Revenue represents consulting services and distribution of beauty products. Revenue was recognized when the consulting services is fully provided to the client or when the distributed beauty products delivered to the client. |
Basic Income (Loss) Per Share | Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (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 April 30, 2024, there were no |
Stock-Based Compensation | Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. |
Recent Accounting Pronouncements | Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. |
INCOME TAXES (Tables)
INCOME TAXES (Tables) | 12 Months Ended |
Apr. 30, 2024 | |
Income Tax Disclosure [Abstract] | |
Schedule of income tax benefit (expenses) | Schedule of income tax benefit (expenses) April 30, 2024 Tax benefit (expenses) at U.S. statutory rate $ (10,995 ) Change in valuation allowance 10,995 Tax benefit (expenses), net $ – |
Schedule of deferred taxes | Schedule of deferred taxes April 30, 2024 Net operating loss $ (23,132 ) Valuation allowance 23,132 Deferred tax assets, net $ – |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | Apr. 30, 2024 | Apr. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Retained Earnings (Accumulated Deficit) | $ 110,153 | $ 57,797 |
SUMMARY OF SIGNIFICANT ACCOUN_3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2024 | Apr. 30, 2023 | |
Accounting Policies [Abstract] | ||
Cash and Cash Equivalents, at Carrying Value | $ 0 | $ 0 |
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 0 | 0 |
NOTE 4 _ LOAN FROM DIRECTOR (De
NOTE 4 – LOAN FROM DIRECTOR (Details Narrative) - USD ($) | 1 Months Ended | 12 Months Ended | |
Apr. 30, 2021 | Apr. 30, 2024 | Apr. 30, 2023 | |
Defined Benefit Plan Disclosure [Line Items] | |||
Director Loan | $ 53,517 | $ 19,752 | |
Stock issued new, shares | $ 200 | $ 20,760 | |
Solomovskaya [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Director Loan | $ 53,517 | ||
Stock issued new, shares | 2,000,000 | ||
Stock issued new, shares | $ 200 | ||
Solomovskaya [Member] | Consulting Fees [Member] | |||
Defined Benefit Plan Disclosure [Line Items] | |||
Director Loan | $ 37,000 |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) - USD ($) | 1 Months Ended | 3 Months Ended | 5 Months Ended | 12 Months Ended | ||
Apr. 15, 2022 | Jul. 31, 2023 | Jan. 31, 2023 | Jan. 31, 2023 | Apr. 30, 2024 | Apr. 30, 2023 | |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | ||||||
Common Stock, Shares Authorized | 75,000,000 | 75,000,000 | ||||
Common Stock, Par or Stated Value Per Share | $ 0.0001 | $ 0.0001 | ||||
Proceeds from Issuance of Common Stock | $ 0 | $ 20,760 | ||||
Common Stock, Shares, Issued | 3,038,000 | 3,038,000 | ||||
Common Stock, Shares, Outstanding | 3,038,000 | 3,038,000 | ||||
Director [Member] | ||||||
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | ||||||
Stock Issued During Period, Shares, Issued for Services | 2,000,000 | |||||
Stock Issued During Period, Value, Issued for Services | $ 200 | |||||
Three Shareholders [Member] | ||||||
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | ||||||
Stock Issued During Period, Shares, New Issues | 65,500 | |||||
Proceeds from Issuance of Common Stock | $ 1,310 | |||||
Twenty Nine Shareholders [Member] | ||||||
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | ||||||
Stock Issued During Period, Shares, New Issues | 822,500 | |||||
Proceeds from Issuance of Common Stock | $ 16,450 | |||||
Five Shareholders [Member] | ||||||
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | ||||||
Stock Issued During Period, Shares, New Issues | 150,000 | |||||
Proceeds from Issuance of Common Stock | $ 3,000 |
INCOME TAXES (Details - Income
INCOME TAXES (Details - Income tax expense) - USD ($) | 12 Months Ended | |
Apr. 30, 2024 | Apr. 30, 2023 | |
Income Tax Disclosure [Abstract] | ||
Tax benefit (expenses) at U.S. statutory rate | $ (10,995) | |
Change in valuation allowance | 10,995 | |
Tax benefit (expenses), net | $ 0 | $ 0 |
INCOME TAXES (Details - Deferre
INCOME TAXES (Details - Deferred taxes) | Apr. 30, 2024 USD ($) |
Income Tax Disclosure [Abstract] | |
Net operating loss | $ (23,132) |
Valuation allowance | 23,132 |
Deferred tax assets, net | $ 0 |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) | Apr. 30, 2024 USD ($) |
Income Tax Disclosure [Abstract] | |
Operating Loss Carryforwards | $ 110,153 |