2. Restatements

3 Months Ended

Jul. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Restatements

Restatement for the year ending April 30, 2017

In preparation of current period financial statements, the Company discovered omitted transactions on a newly opened bank account. Specifically, a deposit of $100 by the sole director and officer of the Company and bank charges of $12 were omitted during the year ended April 30, 2017.

The correction of this issue includes recording the $100 deposit by the sole director and officer of the Company as a Loan from director and the $12 bank charges as operating expenses.

A summary of the changes to the financial statements originally reported is as follows:

	Originally
	Reported				Adjustment			Restated
Current assets
Cash	$	–		(a)		88		$	88
Prepaid Expense		160				–			160
Total Current Assets		160				88			248
Total Assets		160				88			248
Liabilities
Current Liabilities
Accrued Expense		3,500				–			3,500
Loan from director		11,419		(a)		100			11,519
Total Liabilities		14,419				100			14,519
Stockholders’ Deficit
Common stock, par value $0.001; 75,000,000 shares authorized, 3,000,000 shares issued and outstanding, respectively;		3,000				–			3,000
Additional paid-in capital		–				–			–
Subscription receivables		–				–			–
Accumulated deficit		(17,759	)	(a)		(12	)		(17,771	)
Total Stockholders' Deficit		(14,759	)			(12	)		(14,771	)
Total Liabilities and Stockholders’ Deficit	$	160				88		$	248
Revenues	$	–				–			–
Operating Expenses		12,992		(a)		12			13,004
Total Operating Expenses		12,992				12			13,004
Net loss from operations		(12,992	)			(12	)		(13,004	)
Provision for income taxes		–				–			–
Net Loss	$	(12,992	)			(12	)	$	(13,004	)

(a) To record $100 deposit by the sole director and officer of the Company as a Loan from director and the $12 bank charges as operating expenses.