July 31, 2013 10-Q

0001078782-13-001880.txt : 20130920 0001078782-13-001880.hdr.sgml : 20130920 20130920164545 ACCESSION NUMBER: 0001078782-13-001880 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130731 FILED AS OF DATE: 20130920 DATE AS OF CHANGE: 20130920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARBOR ENTECH CORP CENTRAL INDEX KEY: 0000710782 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 222335094 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-30432 FILM NUMBER: 131108323 BUSINESS ADDRESS: STREET 1: RD 1 STREET 2: BOX 1076 CITY: LITTLE MARSH STATE: PA ZIP: 16931 BUSINESS PHONE: 5703763217 MAIL ADDRESS: STREET 1: RD 1 BOX 1076 CITY: LITTLE MARSH STATE: PA ZIP: 16931 FORMER COMPANY: FORMER CONFORMED NAME: ARBOR ENERGY CORP DATE OF NAME CHANGE: 19840618 10-Q 1 f10q073113_10q.htm JULY 31, 2013 10-Q July 31, 2013 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

QUARTERLY REPORT UNDER SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934



For the Quarter Ended		Commission File Number
July 31, 2013		000-30432

ARBOR ENTECH CORPORATION



State of Incorporation		IRS Employer Identification
Delaware		22-2335094

2295 NW Corporate Blvd., Suite 230, Boca Raton, FL 33431

(Address of Principal Executive Offices)

Telephone (305) 466-6988

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes X . No .

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted an posted pursuant to Rule 405 of regulation ST (Sec. 232.405) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes X . No .

The number of shares outstanding of registrant's common stock at July 31, 2013 was 7,350,540 shares.

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definition of "accelerated filer," "large accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.


Large accelerated filer	.	Accelerated filer	.
Non-accelerated filer	. (Do not check if a smaller reporting company)	Smaller reporting company	X .

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.)

Yes X . No .

ARBOR ENTECH CORPORATION

INDEX




PART I.	Financial Information	Page Number

Item 1.	Financial Statements

	Condensed Balance Sheets - July 31, 2013 (unaudited) and April 30, 2013	3
	Condensed Statements of Operations - Three Months Ended July 31, 2013 and 2012 (unaudited)	4
	Condensed Statements of Cash Flows - Three Months Ended July 31, 2013 and 2012 (unaudited)	5
	Notes to Condensed Financial Statements	6

Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	7

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	8

Item 4T	Controls and Procedures	8

PART II.	Other Information

Item 1.	Legal Proceedings	9

Item 1A	Risk Factors	9

Item 2.	Unregistered Sales of Equity Securities and Use of proceeds	9

Item 3.	Defaults on Senior Securities	9

Item 4.	Mine Safety Disclosures	9

Item 5.	Other Information	9

Item 6.	Exhibits	9

ARBOR ENTECH CORPORATION

CONDENSED BALANCE SHEETS




ASSETS
		July 31, 2013		April 30, 2013
		(Unaudited)
Current Assets:
Cash and Cash Equivalents	$	304,021	$	305,904

Total Current Assets		304,021		305,904

Total Assets	$	304,021	$	305,904

LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities:
Accounts Payable and Accrued Liabilities	$	9,600	$	-

Total Current Liabilities		9,600		-

Commitments and Contingencies

Stockholders' Equity:
Preferred Stock, $.001 par value; 1,000,000 shares authorized; None issued and outstanding		-		-
Common Stock, $.001 Par Value; Authorized 100,000,000 Shares; Issued and Outstanding: 7,350,540 Shares		7,350		7,350
Additional Paid-In Capital		2,372,640		2,372,640
Retained Earnings (Deficit)		(2,085,569)		(2,074,086)

Total Stockholders' Equity		294,421		305,904

Total Liabilities and Stockholders' Equity	$	304,021	$	305,904

See accompanying notes to condensed financial statements.

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF OPERATIONS




		Three Months Ended
		(Unaudited)
		July 31,
		2013		2012

Net Sales	$	-	$	-

Costs and Expenses:
Selling, General and Administrative Expenses		11,559		12,420

Loss from Operations		(11,559)		(12,420)
Other Income:
Interest		76		160

Net Loss	$	(11,483)	$	(12,258)

Loss Per Common Share – Basic	$	(0.00)	$	(0.00)

Weighted Average Shares Outstanding		7,350,540		7,350,540

See accompanying notes to condensed financial statements.

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF CASH FLOWS




		Three Months Ended
		(Unaudited)
		July 31,
		2013		2012
Cash Flows from Operating Activities:
Net Income (Loss)	$	(11,483)	$	(12,258)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided (Used) in Operating Activities:

Changes in Operating Assets and Liabilities:
Increase in Due from Related Party		-		(6,000)
Increase (Decrease) in Accounts Payable and Accrued Liabilities		9,600		5,000

Net Cash Provided (Used) in Operating Activities		(1,883)		(13,258)

Cash Flows from Investing Activities:		-		-

Cash Flows from Financing Activities		-		-

Increase (Decrease) in Cash and Cash Equivalents		(1,883)		(13,258)

Cash and Cash Equivalents - Beginning of Period		305,904		328,452

Cash and Cash Equivalents - End of Period	$	304,021	$	315,914

Supplemental Cash Flow Information:
Cash Paid for Interest	$	-	$	-

Cash Paid for Income Taxes	$	-	$	-

See accompanying notes to condensed financial statements.

ARBOR ENTECH CORPORATION

NOTES TO CONDENSED FINANCIAL STATEMENTS

(A) The interim condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission from the accounts of Arbor Entech Corporation (the "Company") without audit. The condensed balance sheet at April 30, 2013 was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The other information in these condensed financial statements is unaudited; however, in the opinion of management, the information presented reflects all adjustments of a normal recurring nature which are necessary to present fairly the Company's financial position and results of operations and cash flows for the period presented. It is recommended that these condensed financial statements be read in conjunction with the financial statements and the notes thereto included in the Company's fiscal year 2013 Annual Report on Form 10-K filed on July 24, 2013 and other financial reports filed by the Company from time to time.

(B) SIGNIFICANT ACCOUNTING POLICIES

Cash and Cash Equivalents

The Company considers all highly liquid short-term investments with a maturity of three months or less at time of purchase to be cash equivalents.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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.

On December 1, 2011, the Board of Directors has approved and the majority of stockholders have consented to an increase in the authorized capital stock from 10,000,000 common shares, $.001 par value, to 101,000,000 shares of capital stock, consisting of 100,000,000 shares of common stock, $.001 par value, and 1,000,000 shares of preferred stock, $.001 par value. The preferred stock shall be issuable in series with such rights, preferences and terms as determined by the Board of Directors. The Certificate of Amendment to the Company’s Certificate of Incorporation was filed with the Secretary of State of the State of Delaware on January 4, 2012.

ARBOR ENTECH CORPORATION

Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This report may contain "forward looking statements" within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities and Exchange Act of 1934 (including any statements regarding the Company's outlook for fiscal 2014 and beyond). Any forward looking statements are subject to a number of risks and uncertainties. These include, among other risks and uncertainties, without limitation, the lack of any current business operation, the possible failure to identify a suitable acquisition candidate, and specific risks which may be associated with any new business or acquisition that we may acquire.

In some cases, you can identify forward-looking statements by terms such as "may," "will," "should," "could," "would," "expects," "plans," "anticipates," "believes," "estimates," "projects," "predicts," "potential" and similar expressions intended to identify forward-looking statements. These statements are only predictions and involve known and unknown risks, uncertainties, and other factors that may cause our actual results, levels of activity, performance, or achievements to be materially different from any future results, levels of activity, performance, or achievements expressed or implied by such forward-looking statements. Given these uncertainties, you should not place undue reliance on these forward-looking statements. Also, these forward-looking statements represent our estimates and assumptions only as of the date of this report. Except as otherwise required by law, we expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking statement contained in this report to reflect any change in our expectations or any change in events, conditions or circumstances on which any of our forward-looking statements are based. We qualify all of our forward-looking statements by these cautionary statements.

Critical Accounting Policies and Significant Judgments and Estimates

The Securities and Exchange Commission ("SEC") issued disclosure guidance for "critical accounting policies." The SEC defines "critical accounting policies" as those that require the application of management's most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain and may change in subsequent periods.

Our significant accounting policies are described in the Notes to these financial statements. Currently, based on the Company's limited activity, we do not believe that there are any accounting policies that require the application of difficult, subjective or complex judgments.

Historical Background

Historically, we were a wood products company that had been in business since 1980. Our business fluctuated over the years. We were almost wholly dependent on sales to The Home Depot, Inc. As discussed below in "Discontinued Operations," on September 2, 2003, we discontinued our wood products business.

We previously disclosed that we were in discussions with respect to a potential acquisition of an early stage, privately-held pre-revenue web portal company. These discussions are no longer ongoing. Currently, we are seeking other business opportunities, but there can be no assurance that such opportunities will be identified, capitalized upon, or result in any profits.

Results of Operations

Since we discontinued our wood products business in 2003, we have had no sales revenue, including during the three months ended July 31, 2013 and 2012. Selling, general and administrative expenses (“operating expenses”) were $11,559 for the quarter ended July 31, 2013, as compared to $12,420 for the comparable prior period. This change was due to reduction in professional and service fees.

For the quarter ended July 31, 2013, we had a net loss of $11,483 compared to a net loss of $12,258 for the comparable prior period. The change in net loss was primarily due to a change in operating expenses.

Liquidity and Capital Resources

At July 31, 2013, we had working capital of approximately $294,421, compared to working capital of approximately $305,904 at April 30, 2013. As of July 31, 2013, we had cash and cash equivalents of $304,021, a decrease of approximately $1,883 compared with our cash on hand at April 30, 2013. Operating activities used $1,883 in cash for the three months ended July 31, 2013, as compared to $13,258 during the comparable prior period.

Since terminating our wood products business in September 2003, due to limited cash resources and a limited and sporadic trading market for our Common Stock, among other reasons, we have been unable to find a suitable business opportunity or merger candidate. Nevertheless, we continue to seek business opportunities, including potential acquisition candidates.

During the remainder of fiscal 2014, we do not anticipate that we will incur any capital expenditures.

We anticipate that our operating activities will generate negative net cash flow during the balance of fiscal 2014. We believe that the cash on hand will be sufficient for meeting our liquidity and capital resource needs for the next year.

Off-Balance Sheet Transactions

We do not have any transactions, agreements or other contractual arrangements that constitute off-balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

This Item is not applicable because we are a "smaller reporting company," as defined by applicable SEC regulation.

Item 4. Controls and Procedures

Management's Report on Disclosure Controls and Procedures. We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our management, including our President/Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, we recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, as ours are designed to do, and we necessarily were required to apply our judgment in evaluating the cost-benefit relationship of possible changes or additions to our controls and procedures.

As of July 31, 2013, we carried out an evaluation, under the supervision and with the participation of our management, including our President/Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934. Based upon that evaluation, our President/Chief Financial Officer concluded that our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, provide a reasonable level of assurance that they are effective in enabling us to record, process, summarize and report information required to be included in our periodic SEC filings within the required time period.

Changes in Internal control Over Financial Reporting. There have been no changes in our internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

Item1. Legal Proceedings

None

Item 1A. Risk Factors

This Item is not applicable because we are a "smaller reporting company," as defined by applicable SEC regulation.

Item 2. Unregistered Sales of Equity Securities and Use of proceeds

None

Item 3. Defaults on Senior Securities

None

Item 4. Mine Safety Disclosures

None

Item 5. Other Information

Not Applicable

Item 6. Exhibits


3(a)	Articles of Incorporation, previously filed as an exhibit to the Company's Registration Statement on Form 10-SB (SEC File No. 0-30432) filed on or about July 30, 1999, and incorporated herein by this reference.
3(b)	By-laws of the Company, previously filed as an exhibit to Amendment No. 1 to the Company's Registration Statement on Form 10-SB (SEC File No. 01-15207) filed on or about August 2, 1999, and incorporated herein by this reference.
4.	Form of common stock certificate, filed as the same exhibit number to our Form 10Q filed on March 17, 2009, and incorporated herein by this reference.
31.	Certification of the Principal Executive and Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended.*
32.	Certification of the Principal Executive and Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
101.INS	XBRL Instance Document *
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101.DEF	Linkbase,XBRL Taxonomy Extension Labels *
101.LAB	Linkbase, XBRL Taxonomy Extension *
101.PRE	Presentation Linkbase *

____________________

* Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrants have duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.



	ARBOR ENTECH CORPORATION


Date: September 20, 2013	/s/ Brad Houtkin
	Brad Houtkin
	President and Chief Financial Officer

EXHIBIT INDEX


3(a)	Articles of Incorporation, previously filed as an exhibit to the Company's Registration Statement on Form 10-SB (SEC File No. 0-30432) filed on or about July 30, 1999, and incorporated herein by this reference.
3(b)	By-laws of the Company, previously filed as an exhibit to Amendment No. 1 to the Company's Registration Statement on Form 10-SB (SEC File No. 01-15207) filed on or about August 2, 1999, and incorporated herein by this reference.
4.	Form of common stock certificate, filed as the same exhibit number to our Form 10Q filed on March 17, 2009, and incorporated herein by this reference.
31.	Certification of the Principal Executive and Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended.*
32.	Certification of the Principal Executive and Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
101.INS	XBRL Instance Document *
101.SCH	Document, XBRL Taxonomy Extension *
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101.DEF	Linkbase,XBRL Taxonomy Extension Labels *
401.LAB	Linkbase, XBRL Taxonomy Extension *
101.PRE	Presentation Linkbase *

____________________

* Filed herewith.

EX-31.1 2 f10q073113_ex31z1.htm EXHIBIT 31.1 SECTION 302 CERTIICATIONS Exhibit 31.1 Section 302 Certiications

Exhibit 31

CERTIFICATION PURSUANT TO

RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED


I, Brad Houtkin certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Arbor Entech Corporation;

2	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors:

	a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: September 20, 2013


/s/	Brad Houtkin
	Brad Houtkin
	Principal Executive Officer and Principal Financial Officer

EX-32.1 3 f10q073113_ex32z1.htm EXHIBIT 32.1 SECTION 906 CERTIFICATIONS Exhibit 32.1 Section 906 Certifications

Exhibit 32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

In connection with the Quarterly Report of Arbor Entech Corporation (the “registrant”) on Form 10-Q for the quarter ended July 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “report”), I, Brad Houtkin, Principal Executive Officer and Principal Financial Officer of the registrant, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the registrant.

Date: September 20, 2013


/s/	Brad Houtkin
	Brad Houtkin
	Principal Executive Officer and Principal Financial Officer

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(A) The interim condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission from the accounts of Arbor Entech Corporation (the "Company") without audit. The condensed balance sheet at April 30, 2013 was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The other information in these condensed financial statements is unaudited; however, in the opinion of management, the information presented reflects all adjustments of a normal recurring nature which are necessary to present fairly the Company's financial position and results of operations and cash flows for the period presented.  It is recommended that these condensed financial statements be read in conjunction with the financial statements and the notes thereto included in the Company's fiscal year 2013 Annual Report on Form 10-K filed on July 24, 2013 and other financial reports filed by the Company from time to time.

(B) SIGNIFICANT ACCOUNTING POLICIES   Cash and Cash Equivalents   The Company considers all highly liquid short-term investments with a maturity of three months or less at time of purchase to be cash equivalents.   Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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.

(C) CERTIFICATE OF AMENDMENT   On December 1, 2011, the Board of Directors has approved and the majority of stockholders have consented to an increase in the authorized capital stock from 10,000,000 common shares, $.001 par value, to 101,000,000 shares of capital stock, consisting of 100,000,000 shares of common stock, $.001 par value, and 1,000,000 shares of preferred stock, $.001 par value. The preferred stock shall be issuable in series with such rights, preferences and terms as determined by the Board of Directors. The Certificate of Amendment to the Companys Certificate of Incorporation was filed with the Secretary of State of the State of Delaware on January 4, 2012.

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CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
CONDENSED STATEMENTS OF OPERATIONS (USD $)	Jul. 31, 2013	Jul. 31, 2012
Revenue:
Net Sales	$ 0	$ 0
Costs and Expenses:
Selling, General and Administrative Expenses	11,559	12,420
Loss from Operations	(11,559)	(12,420)
Other Income:
Interest	76	160
Net Loss	$ (11,483)	$ (12,258)
Loss Per Common Share - Basic	$ 0.00	$ 0.00
Weighted Average Shares Outstanding	7,350,540	7,350,540

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Amendment To Certificate Of Incorporation Consists Of (Details) (USD $)	Jul. 31, 2013
Amendment To Certificate Of Incorporation Consists Of:
Increase in the authorized capital	101,000,000
Common shares par value,	$ 0.001
Shares of capital stock, consisting of shares of common stock	100,000,000
Shares of preferred stock	1,000,000
Shares of preferred stock par value	$ 0.001

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Nature of Business	3 Months Ended
Nature of Business	Jul. 31, 2013
Nature of Business
Nature of Business	(A) The interim condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission from the accounts of Arbor Entech Corporation (the "Company") without audit. The condensed balance sheet at April 30, 2013 was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The other information in these condensed financial statements is unaudited; however, in the opinion of management, the information presented reflects all adjustments of a normal recurring nature which are necessary to present fairly the Company's financial position and results of operations and cash flows for the period presented. It is recommended that these condensed financial statements be read in conjunction with the financial statements and the notes thereto included in the Company's fiscal year 2013 Annual Report on Form 10-K filed on July 24, 2013 and other financial reports filed by the Company from time to time.

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CERTIFICATE OF AMENDMENT

3 Months Ended

Jul. 31, 2013

CERTIFICATE OF AMENDMENT

CERTIFICATE OF AMENDMENT

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Accounting Policies (Policies)	3 Months Ended
Accounting Policies (Policies)	Jul. 31, 2013
Significant Accounting Policies
Cash and Cash Equivalents Policy	Cash and Cash Equivalents The Company considers all highly liquid short-term investments with a maturity of three months or less at time of purchase to be cash equivalents.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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.

- Definition

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.

+ References+ Details

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BALANCE SHEETS PARENTHETICALS (USD $)

Jul. 31, 2013

Apr. 30, 2012

Parentheticals

Preferred Stock, par value $ 0.001 $ 0.001

Preferred Stock, shares authorized 1,000,000 1,000,000

Common Stock, par value $ 0.001 $ 0.001

Common Stock, shares authorized 100,000,000 10,000,000

Common Stock, shares issued 7,350,540 7,350,540

Common Stock, shares outstanding 7,350,540 7,350,540

X

- Definition

Face amount or stated value per share of common stock.

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CONDENSED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Cash Flows from Operating Activities:

Net Income (Loss) $ (11,483) $ (12,258)

Changes in Operating Assets and Liabilities:

Increase in Due from Related Party 0 (6,000)

Increase (Decrease) in Accounts Payable and Accrued Liabilities 9,600 5,000

Net Cash Provided (Used) in Operating Activities (1,883) (13,258)

Cash Flows from Investing Activities: 0 0

Cash Flows from Financing Activities 0 0

Increase (Decrease) in Cash and Cash Equivalents (1,883) (13,258)

Cash and Cash Equivalents - Beginning of Period 305,904 328,452

Cash and Cash Equivalents - End of Period 304,021 315,914

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Cash Paid for Interest 0 0

Cash Paid for Income Taxes $ 0 $ 0

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CONDENSED BALANCE SHEETS (USD $)

Jul. 31, 2013

Apr. 30, 2012

Current Assets:

Cash and Cash Equivalents $ 304,021 $ 305,904

Total Current Assets 304,021 305,904

Total Assets 304,021 305,904

Current Liabilities:

Accounts Payable and Accrued Liabilities 9,600 0

Total Current Liabilities 9,600 0

Commitments and Contingencies

Stockholders' Equity:

Preferred Stock, $.001 Par Value; 1,000,000 Shares Authorized; None Issued and Outstanding; 0 0

Common Stock, $.001 Par Value; 100,000,000 and 10,000,000 Shares Authorized, respectively; 7,350,540 Shares Issued and Outstanding 7,350 7,350

Additional Paid-In Capital 2,372,640 2,372,640

Retained Deficit (2,085,569) (2,074,086)

Total Stockholders' Equity 294,421 305,904

Total Liabilities and Stockholders' Equity $ 304,021 $ 305,904

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BALANCE SHEETS PARENTHETICALS (USD $)	Jul. 31, 2013	Apr. 30, 2012
Parentheticals
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	1,000,000	1,000,000
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	10,000,000
Common Stock, shares issued	7,350,540	7,350,540
Common Stock, shares outstanding	7,350,540	7,350,540

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Jul. 31, 2013	Jul. 31, 2012
Cash Flows from Operating Activities:
Net Income (Loss)	$ (11,483)	$ (12,258)
Changes in Operating Assets and Liabilities:
Increase in Due from Related Party	0	(6,000)
Increase (Decrease) in Accounts Payable and Accrued Liabilities	9,600	5,000
Net Cash Provided (Used) in Operating Activities	(1,883)	(13,258)
Cash Flows from Investing Activities:	0	0
Cash Flows from Financing Activities	0	0
Increase (Decrease) in Cash and Cash Equivalents	(1,883)	(13,258)
Cash and Cash Equivalents - Beginning of Period	305,904	328,452
Cash and Cash Equivalents - End of Period	304,021	315,914
Supplemental Cash Flow Information:
Cash Paid for Interest	0	0
Cash Paid for Income Taxes	$ 0	$ 0

CONDENSED BALANCE SHEETS (USD $)	Jul. 31, 2013	Apr. 30, 2012
Current Assets:
Cash and Cash Equivalents	$ 304,021	$ 305,904
Total Current Assets	304,021	305,904
Total Assets	304,021	305,904
Current Liabilities:
Accounts Payable and Accrued Liabilities	9,600	0
Total Current Liabilities	9,600	0
Commitments and Contingencies
Stockholders' Equity:
Preferred Stock, $.001 Par Value; 1,000,000 Shares Authorized; None Issued and Outstanding;	0	0
Common Stock, $.001 Par Value; 100,000,000 and 10,000,000 Shares Authorized, respectively; 7,350,540 Shares Issued and Outstanding	7,350	7,350
Additional Paid-In Capital	2,372,640	2,372,640
Retained Deficit	(2,085,569)	(2,074,086)
Total Stockholders' Equity	294,421	305,904
Total Liabilities and Stockholders' Equity	$ 304,021	$ 305,904

Document and Entity Information	3 Months Ended
Document and Entity Information	Jul. 31, 2013
Document and Entity Information:
Entity Registrant Name	ARBOR ENTECH CORP
Document Type	10-Q
Document Period End Date	Jul. 31, 2013
Amendment Flag	false
Entity Central Index Key	0000710782
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding	7,350,540
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1