INCOME TAXES
 12 Months Ended
Apr. 30, 2016
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 8. INCOME TAXES

 

The Company is subject to United States federal and state income taxes at an approximate rate of 35%. The reconciliation of the provision for income taxes at the United States federal and state statutory rate compared to the Company’s income tax expense as reported is as follows: 

               
   

April 30, 2016 

$

  

April 30, 2015 

$

  
               
Net loss     39,370     34,733  
Income tax rate     35%     35%  
Expected income tax benefit     (13,780 )   (12,157 )
Valuation allowance change     13,780     12,157  
Provision for income taxes     —     —  

 

The significant components of deferred income tax assets at April 30, 2016 and 2015, are as follows:  

               
   

April 30, 2016 

$ 

  

April 30, 2015 

$

  
               
Net operating loss carryforward     42,211     28,432  
Valuation allowance     (42,211 )   (28,432 )
Net deferred income tax asset     —     —  

 

The Company has net operating loss carryforwards of approximately $120,603 available to offset taxable income in future years which expires beginning in fiscal 2033. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years.