INCOME TAXES

12 Months Ended

Apr. 30, 2015

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 5 –INCOME TAXES

Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. The provision for income taxes differs from the result which would be obtained by applying the statutory income tax rate of 34% to income before income taxes.

At April 30, 2015 and 2014, deferred tax assets consisted of the following:

	April 30,2015			April 30,2014
Deferred tax assets
Net operating loss carry forwards	$	88,295		$	83,087
Less: valuation allowance		(88,295	)		(83,087	)
Net deferred tax asset	$	—		$	—

At April 30, 2015, the Company had an unused net operating loss carry-forward $259,691 that is available to offset future taxable income; the loss carry-forward will start to expire in 2029.

During the years ended April 30, 2015 and 2014, the effective tax rate of the Company is reconciled to the U.S. federal statutory rate, as follows:

	2015			2014
U.S. federal statutory rate		34	%		34	%
Change in valuation allowance		-34	%		-34	%
Effective tax rate		—			—