2. Restatements

9 Months Ended

Jan. 31, 2018

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	$	–			88		$	88
Prepaid Expense		160			160
Total Current Assets		160			88			248
Total Assets		160			88			248
Liabilities
Current Liabilities
Accrued Expense		3,500
Loan from director		11,419			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
Additional paid-in capital		–
Subscription receivables		–
Accumulated deficit		(17,759	)		(12	)		(17,771	)
Total Stockholders' Deficit		(14,759	)		(12	)
Total Liabilities and Stockholders’ Deficit	$	160			88		$	248
Revenues	$	–			$
Operating Expenses		12,992			12
Total Operating Expenses		12,992			12
Net loss from operations		(12,992	)		(12	)
Provision for income taxes		–
Net Loss	$	(12,992	)		(12	)

______________________

(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.