<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>113 - Disclosure - Summary of Significant Accounting Policies (Policies)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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</LabelSeparator><Level>4</Level><ElementName>us-gaap_LiquidityDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_May_2012_TO_30_April_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Going Concern&lt;/p&gt;
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      The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in a working capital deficiency of $31,077
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    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company will depend almost exclusively on outside capital to complete the development of a business plan. Such outside capital will include proceeds from the issuance of equity securities and may include commercial borrowing. There can be no assurance that capital will be available as necessary to meet these development costs or, if the capital is available, that it will be on terms acceptable to the Company.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Going Concern [Policy Text Block]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. At April 30, 2013, the Company had no cash equivalents.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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. Actual results could differ from those estimates. In management&amp;#8217;s opinion, all adjustments necessary for a fair statement of the results for the interim periods have been made, and all adjustments are of a normal recurring nature.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company adopted ASC 820, Fair Value Measurements and Disclosure (&amp;#8220;ASC 820&amp;#8221;) for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company&amp;#8217;s financial position or operating results, but did expand certain disclosures.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;ASC 820 defines fair value as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity&amp;#8217;s own assumptions.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company did not identify any assets and liabilities that are required to be presented on the condensed balance sheets at fair value in accordance with the relevant accounting standards.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The carrying values of accounts payables and debts approximate their fair values due to the short maturities of these instruments.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for determining the fair value of financial instruments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;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.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Income taxes are accounted for under the assets and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;For the Year Ended April 30,&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;2013&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;2012&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;
              Expected income tax expense (recovery) at the statutory rate of
              34%
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            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
              (15,231
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
              (6,167
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes)&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Change in valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
              15,231
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
              6,167
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
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            &lt;td align="left"&gt;Provision for income taxes&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
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              &amp;#160;
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    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The components of deferred income taxes are as follow:&lt;/p&gt;
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            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;For the Year Ended April 30,&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;2013&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;2012&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left" bgcolor="#e6efff"&gt;Deferred income tax asset:&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left"&gt;Net operating loss carryforwards&lt;/td&gt;
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            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
              (21,458
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
              (6,227
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            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="2%"&gt;)&lt;/td&gt;
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            &lt;td align="left"&gt;Deferred income taxes&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
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              &amp;#160;
              -
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            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
              &amp;#160;
              -
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            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
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