NOTE 8 - INCOME TAXES

6 Months Ended

Oct. 31, 2013

Income Tax Disclosure [Abstract]

NOTE 8 - INCOME TAXES

NOTE 8 – INCOME TAXES

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of October 31, 2013, the Company incurred a loss of $83,256, resulting in a net operating loss for income tax purposes. The loss results in deferred tax assets of approximately $29,100 at the effective statutory rate of 35%. The deferred tax asset has been off-set by an equal valuation allowance.

Per United States government filing regulations, The Company’s corporate income tax returns are open for inspection for all years since inception.