INCOME TAXES

3 Months Ended

Apr. 30, 2012

INCOME TAXES [Text Block]

NOTE 7 – INCOME TAXES

As of April 30, 2012, the Company had net operating loss carry forwards of approximately $75,800 that may be available to reduce future years’ taxable income in varying amounts through 2032. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The provision for Federal income tax consists of the following at April 30, 2012 and 2011:

		2012			2011
Federal income tax benefit attributable to:
Current operations	$	7,412		$	2,047
Less: valuation allowance		(7,412	)		(2,047	)
Net provision for Federal income taxes	$	0		$	0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of April 30, 2012 and January 31, 2012:

		April 30,			January 31,
		2012			2012
Deferred tax asset attributable to:
Net operating loss carryover	$	25,823		$	18,411
Less: valuation allowance		(25,823	)		(18,411	)
Net deferred tax asset	$	0		$	0

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $75,800 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.