0001165527-13-000537.txt : 20130606 0001165527-13-000537.hdr.sgml : 20130606 20130606153112 ACCESSION NUMBER: 0001165527-13-000537 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130430 FILED AS OF DATE: 20130606 DATE AS OF CHANGE: 20130606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Concrete Leveling Systems Inc CENTRAL INDEX KEY: 0001414382 STANDARD INDUSTRIAL CLASSIFICATION: MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590] IRS NUMBER: 280851977 FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53048 FILM NUMBER: 13897222 BUSINESS ADDRESS: STREET 1: 5046 East Boulevard NW CITY: Canton STATE: OH ZIP: 44718 BUSINESS PHONE: 330-966-8120 MAIL ADDRESS: STREET 1: 5046 East Boulevard NW CITY: Canton STATE: OH ZIP: 44718 10-Q 1 g6889.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended April 30, 2013 [ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition period from __________ to __________ Commission file number 000-53048 Concrete Leveling Systems, Inc. (Exact name of small business issuer as specified in its charter) Nevada 28-0851977 (State or other jurisdiction (IRS Employer of incorporation or organization) Identification No.) 5046 E. Boulevard, NW, Canton, OH 44718 (Address of principal executive offices) (330) 966-8120 (Issuer's telephone number) (Former name, former address and former fiscal year, if changed since last report) Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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 and posted pursuant to Rule 405 of Regulation S-T (ss. 232.405 of this chapter) during the preceding 12 month (or for such shorter period that the registrant was required to submit and post such files). YES [X] NO [ ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer (as defined in Rule 12b-2 of the Exchange Act). Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] 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 [ ] NO [X] APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes [ ] No [ ] APPLICABLE ONLY TO CORPORATE ISSUERS Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 6,395,418 PART I - FINANCIAL INFORMATION ITEM 1 - FINANCIAL STATEMENTS Concrete Leveling Systems Inc. Balance Sheets April 30, 2013 and July 31, 2012
April 30 July 31 --------- --------- (Unaudited) (Audited) ASSETS CURRENT ASSETS Cash in bank $ 600 $ 9,658 Accounts receivable 4,495 800 Current portion of notes receivable 29,524 25,838 Interest receivable 2,104 -- Deposits 5,000 -- Inventory 1,125 14,971 --------- --------- Total Current Assets 42,848 51,267 --------- --------- PROPERTY, PLANT AND EQUIPMENT Equipment 700 1,900 Less: Accumulated depreciation (700) (1,900) --------- --------- Total Property, Plant and Equipment -- -- --------- --------- OTHER ASSETS Notes receivable, net of current portion 37,199 48,231 Deposits 10 10 --------- --------- 37,209 48,241 --------- --------- TOTAL ASSETS $ 80,057 $ 99,508 ========= ========= LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) CURRENT LIABILITIES Accounts payable $ 126,109 $ 51,547 Notes payable - stockholders 76,050 62,750 Other accrued expenses 23,418 18,723 Deferred revenue -- 50,000 --------- --------- Total Current Liabilites 225,577 183,020 --------- --------- STOCKHOLDERS' EQUITY (DEFICIT) Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at April 30, 2013 and July 31, 2012 6,395 6,395 Additional paid-in capital 324,355 324,355 Accumulated (deficit) (476,270) (414,262) --------- --------- Total Stockholders' Equity (Deficit) (145,520) (83,512) --------- --------- TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 80,057 $ 99,508 ========= =========
See notes to financial statements. 2 Concrete Leveling Systems Inc. Statements of Income For the 3 and 9 Months Ended April 30, 2013
3 Months Ended 9 Months Ended April 30, 2013 April 30, 2013 -------------- -------------- (Unaudited) (Unaudited) Equipment and parts sales $ -- $ 54,879 ---------- ---------- Cost of Sales -- 21,333 ---------- ---------- Gross Margin -- 33,546 ---------- ---------- EXPENSES Selling, general and administration 24,812 92,871 ---------- ---------- (Loss) from Operations (24,812) (59,325) ---------- ---------- OTHER INCOME (EXPENSE) Interest income 947 2,859 Interest expense (1,802) (5,542) ---------- ---------- Total Other Income (Expense) (855) (2,683) ---------- ---------- Net (Loss) Before Income Taxes (25,667) (62,008) Provision for Income Taxes -- -- ---------- ---------- Net (Loss) $ (25,667) $ (62,008) ========== ========== Net (Loss) per Share - Basic and Fully Diluted $ (0.00) $ (0.01) ========== ========== Weighted average number of common shares outstanding - basic and fully diluted 6,395,418 6,395,418 ========== ==========
See notes to financial statements. 3 Concrete Leveling Systems Inc. Statements of Income For the 3 and 9 Months Ended April 30, 2012
3 Months Ended 9 Months Ended April 30, 2012 April 30, 2012 -------------- -------------- (Unaudited) (Unaudited) Equipment and parts sales $ 467 $ 467 ---------- ---------- Cost of Sales 299 299 ---------- ---------- Gross Margin 168 168 ---------- ---------- EXPENSES Selling, general and administration 24,059 87,210 ---------- ---------- (Loss) from Operations (23,891) (87,042) ---------- ---------- OTHER INCOME (EXPENSE) Interest income 680 2,223 Interest expense (1,615) (4,650) ---------- ---------- Total Other Income (Expense) (935) (2,427) ---------- ---------- Net (Loss) Before Income Taxes (24,826) (89,469) Provision for Income Taxes -- -- ---------- ---------- Net (Loss) $ (24,826) $ (89,469) ========== ========== Net (Loss) per Share - Basic and Fully Diluted $ (0.00) $ (0.02) ========== ========== Weighted average number of common shares outstanding - basic and fully diluted 5,585,418 5,585,418 ========== ==========
See notes to financial statements. 4 Concrete Leveling Systems, Inc. Statements of Cash Flows For the Nine Months Ended April 30, 2013 and 2012
April 30, 2013 April 30, 2012 -------------- -------------- (Unaudited) (Unaudited) CASH FLOWS FROM OPERATING ACTIVITIES Net (loss) $(62,008) $(89,469) Adjustments to reconcile net income (loss) to net cash used in operating activities: (Increase) in accounts receivable (3,695) (431) Decrease (Increase) in inventory 13,845 (13,110) Increase in accounts payable 74,563 63,663 Increase (Decrease) in other accrued expenses (45,305) 3,576 Increase in cash overdraft -- 41 (Increase) in deposits (5,000) -- -------- -------- Net cash from (used by) operating activities (27,600) (35,730) -------- -------- CASH FLOWS FROM INVESTING ACTIVITIES Payments on notes receivable 5,242 4,320 -------- -------- CASH FLOWS FROM FINANCING ACTIVITIES Loans from (payments to) stockholders 13,300 11,700 -------- -------- Net (decrease) in cash (9,058) (19,710) Cash and equivalents - beginning 9,658 19,710 -------- -------- Cash and equivalents - ending $ 600 $ -- ======== ======== SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION Interest $ 213 $ 229 ======== ======== Income Taxes $ -- $ -- ======== ========
See notes to financial statements. 5 Concrete Leveling Systems, Inc. Notes to Financial Statements April 30 2013 NOTE A - BASIS OF PRESENTATION The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10?Q and Article 8 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. For further information, refer to the financial statements and footnotes thereto included in the Concrete Leveling Systems, Inc. Form 10-K filing for the period ended July 31, 2012. NOTE B - GOING CONCERN As shown in the financial statements, the Company incurred a net loss of $25,667 for the three months ended April 30, 2013, and has incurred substantial net losses since its inception. At April 30, 2013, current liabilities exceed current assets by $182,729. These factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue existence. 6 ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION Concrete Leveling Systems, Inc. ("CLS" or "The Company") became an operating company in 2009. As of April 30, 2013, CLS has cash assets of $600, accounts receivable in the amount of $4,495 and notes receivable in the amount of $66,723. As of April 30, 2013, the Company was carrying inventory valued at $1,125. The Company's cash flow is currently not sufficient to maintain operations. However, the Company is receiving monthly payments from the self financed sale of its concrete leveling service units, which creates some cash flow for the Company. Mr. Edward A. Barth has continued to receive inquiries concerning the purchase of additional concrete leveling service units and expects to be demonstrating the unit to potential buyers in the upcoming months. CLS continues to have cash flow issues. As of April 30, 2013, it had total current liabilities of $225,577, which includes notes payable to stockholders in the amount of $76,050. The company continues to experience negative income figures for the quarter. However, it is hopeful that as the domestic economy continues to improve, credit will be eased and individuals who have expressed interest in purchasing a concrete leveling service unit will find necessary financing to do so. There are no off balance sheet arrangements involving CLS at this time. Liquidity Issues. Since its inception, the Company has experienced continued need for additional liquidity in order to provide for operating expenses and to purchase components for the assembly of its product. The sale of concrete leveling units, on credit, created a small amount of cash flow to the Company during the quarter ended April 30, 2013. The amount received, however, is not sufficient to sustain operations of the Company and the Company has been accruing liabilities during the quarter. In the event the Company receives orders for concrete leveling service units, it will seek a down payment in an amount sufficient to construct the unit, in order not to have to borrow additional funds. Capital Resources. CLS has made no material commitments for capital expenditures as of the end of its fiscal quarter ending April 30, 2013 and does not anticipate any immediate need for material capital expenditures over the next quarter. Result of Operations. At present, the Company is negotiating for sales with several interested customers, as the result of its attendance at Concrete Canada in Toronto, Ontario in November, 2012. Gains in recent economic indicators have created optimism that sales of the concrete leveling service units will increase in the coming months. In addition, the Company has received inquiries from a new potential customer who is negotiating a cash purchase of a concrete leveling service unit. No agreements have been drawn up for this unit. ITEM 4 - CONTROLS AND PROCEDURES Disclosure Controls and Procedures. Pursuant to Rule 13a-15(b) of the Securities Exchange Act of 1934 ("Exchange Act"), the Company carried out an evaluation, with the participation of the Company's management, which consists of the Company's Chief Executive Officer (CEO) and Chief Financial Officer (CFO), of the effectiveness of the Company's disclosure controls and procedures (as defined under Rule 13a-15(e) of the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company concluded that the Company's disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, 7 summarized and reported, within the time period specified by the United States Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to the Company's management, including the Company's CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure. Changes in Internal Control Over Financial Reporting. There are no changes in the Company's internal controls over financial reporting that occurred during the three months ended April 30, 2013 that have materially affected, or are reasonably likely to materially affect, the internal controls over financial reporting. PART II - OTHER INFORMATION ITEM 1 - LEGAL PROCEEDINGS To the best of its knowledge, management of CLS is not aware of any legal proceedings in which CLS is currently involved. ITEM 2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS There were no unregistered sales of equity securities during this quarter. ITEM 3 - DEFAULTS UPON SENIOR SECURITIES There are no defaults upon any senior securities. ITEM 4 - MINE SAFETY DISCLOSURES Not applicable. ITEM 5 - OTHER INFORMATION There are no items of information required to be disclosed pursuant to this item at this time. ITEM 6 - EXHIBITS A. The following are filed as Exhibits to this report. The numbers refer to the exhibit table of Item 601 of regulation S-K: Reference is hereby made to the exhibits contained in the registration statement (Form SB-2) filed by Concrete Leveling Systems, Inc. Exhibit 31.1 - Rule 13a-14(a)/15d-14(a) - Certification Exhibit 31.2 - Rule 13a-14(a)/15d-14(a) - Certification Exhibit 32 - Section 1350 - Certification Exhibit 101 - Interactive Data Files Pursuant to Rule 405 of Regulation S-T 8 SIGNATURES In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. CONCRETE LEVELING SYSTEMS, INC. Date: June 6, 2013 By: /s/ Edward A. Barth ------------------------------------ Edward A. Barth, Principal Executive Officer Date: June 6, 2013 By: /s/ Suzanne I. Barth ------------------------------------ Suzanne I. Barth, Principal Financial Officer 9 EX-31.1 2 ex31-1.txt EXHIBIT 31.1 RULE 13A-14(A)/15D-14(A) - CERTIFICATION I, Edward A. Barth, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Concrete Leveling Systems, Inc.; 2. Based on my knowledge, this quarterly 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 quarterly report; 3. Based on my knowledge, the financial statements, and other financial information included in this quarterly 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 quarterly report; 4. The small business issuer's other certifying officer(s) 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 small business issuer 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 small business issuer, 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 small business issuer'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 small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small business issuer's internal control over financial reporting; and 5. The small business issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer's board of directors (or persons performing the equivalent functions): (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 small business issuer'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 small business issuer's internal control over financial reporting. Date: June 6, 2013 By: /s/ Edward A. Barth ----------------------------------- Edward A. Barth Principal Executive Officer EX-31.2 3 ex31-2.txt EXHIBIT 31.2 RULE 13A-14(A)/15D-14(A) - CERTIFICATION I, Suzanne I. Barth, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Concrete Leveling Systems, Inc.; 2. Based on my knowledge, this quarterly 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 quarterly report; 3. Based on my knowledge, the financial statements, and other financial information included in this quarterly 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 quarterly report; 4. The small business issuer's other certifying officer(s) 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 small business issuer 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 small business issuer, 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 small business issuer'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 small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small business issuer's internal control over financial reporting; and 5. The small business issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer's board of directors (or persons performing the equivalent functions): (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 small business issuer'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 small business issuer's internal control over financial reporting. Date: June 6, 2013 By: /s/ Suzanne I. Barth --------------------------------- Suzanne I. Barth Principal Financial Officer EX-32 4 ex32.txt EXHIBIT 32 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of Concrete Leveling System, Inc. (the "Company") on Form 10-Q for the quarter ending April 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the "Report). I, Edward A. Barth, Principal Executive Officer of the company, and I, Suzanne I. Barth, Principal Financial Officer of the company, certify, pursuant to 18 USC Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the be of my knowledge and belief. (1) The Report fully complies with the requirements of Section 13 (a) or 15 (d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. By: /s/ Edward A. Barth --------------------------------- Edward A. Barth Principal Executive Officer By: /s/ Suzanne I. Barth --------------------------------- Suzanne I. Barth Principal Financial Officer Date: June 6, 2013 EX-101.INS 5 clev-20130430.xml 600 9658 4495 800 29524 25838 2104 0 5000 0 1125 14971 42848 51267 700 1900 -700 -1900 0 0 37199 48231 10 10 37209 48241 80057 99508 126109 51547 76050 62750 23418 18723 0 50000 225577 183020 6395 6395 324355 324355 -476270 -414262 -145520 -83512 80057 99508 0.001 0.001 100000000 100000000 6395418 6395418 6395418 6395418 0 54879 467 467 0 21333 299 299 0 33546 168 168 24812 92871 24059 87210 -24812 -59325 -23891 -87042 947 2859 680 2223 -1802 -5542 -1615 -4650 -855 -2683 -935 -2427 -25667 -62008 -24826 -89469 0 0 0 0 -25667 -62008 -24826 -89469 0.00 -0.01 0.00 -0.02 6395418 6395418 5585418 5585418 600 0 -62008 -89469 -3695 -431 13845 -13110 74563 63663 -45305 3576 0 41 -5000 0 -27600 -35730 5242 4320 13300 11700 -9058 -19710 9658 19710 600 0 213 229 0 0 <!--egx--><pre>NOTE A - BASIS OF PRESENTATION</pre><pre>The accompanying unaudited financial statements have been prepared in accordance</pre><pre>with accounting&nbsp; principles&nbsp; generally &nbsp;accepted in the United States of America</pre><pre>for interim&nbsp; financial&nbsp; information&nbsp; and with the&nbsp; instructions to Form 10?Q and</pre><pre>Article&nbsp; 8&nbsp; of&nbsp; Regulation&nbsp; S-X.&nbsp; Accordingly,&nbsp; they&nbsp; do&nbsp; not&nbsp; include&nbsp; all&nbsp; the</pre><pre>information and footnotes required by accounting&nbsp; principles&nbsp; generally accepted</pre><pre>in the United&nbsp; States of&nbsp; America&nbsp; for&nbsp; complete&nbsp; financial&nbsp; statements.&nbsp; In the</pre><pre>opinion of management, all adjustments (consisting of normal recurring accruals)</pre><pre>considered&nbsp; necessary for a fair&nbsp; presentation&nbsp; have been included.&nbsp; For further</pre><pre>information, refer to the financial statements and footnotes thereto included in</pre><pre>the Concrete Leveling&nbsp; Systems,&nbsp; Inc. 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Statements of Income (USD $)
 3 Months Ended 9 Months Ended
Apr. 30, 2013
Apr. 30, 2012
Apr. 30, 2013
Apr. 30, 2012
REVENUE:        
Equipment and parts sales $ 0 $ 467 $ 54,879 $ 467
Cost of Sales 0 299 21,333 299
Gross Margin 0 168 33,546 168
EXPENSES        
Selling, general and administration 24,812 24,059 92,871 87,210
(Loss) from Operations (24,812) (23,891) (59,325) (87,042)
Interest income 947 680 2,859 2,223
Interest expense (1,802) (1,615) (5,542) (4,650)
Total Other Income (Expense) (855) (935) (2,683) (2,427)
Net (Loss) Before Income Taxes (25,667) (24,826) (62,008) (89,469)
Provision for Income Taxes 0 0 0 0
Net (Loss) $ (25,667) $ (24,826) $ (62,008) $ (89,469)
Net (Loss) per Share - Basic and Fully Diluted $ 0.00 $ 0.00 $ (0.01) $ (0.02)
Weighted average number of common shares outstanding - basic and fully diluted 6,395,418 5,585,418 6,395,418 5,585,418
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BASIS OF PRESENTATION
 9 Months Ended
Apr. 30, 2013
BASIS OF PRESENTATION  
BASIS OF PRESENTATION 
NOTE A - BASIS OF PRESENTATION
The accompanying unaudited financial statements have been prepared in accordance
with accounting  principles  generally  accepted in the United States of America
for interim  financial  information  and with the  instructions to Form 10?Q and
Article  8  of  Regulation  S-X.  Accordingly,  they  do  not  include  all  the
information and footnotes required by accounting  principles  generally accepted
in the United  States of  America  for  complete  financial  statements.  In the
opinion of management, all adjustments (consisting of normal recurring accruals)
considered  necessary for a fair  presentation  have been included.  For further
information, refer to the financial statements and footnotes thereto included in
the Concrete Leveling  Systems,  Inc. Form 10-K filing for the period ended July
31, 2012.
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GOING CONCERN CONSISTS OF (Details) (USD $)
Apr. 30, 2013
GOING CONCERN CONSISTS OF:  
Incurred a net loss $ 25,667
Current liabilities exceed current assets $ 182,729
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Balance Sheets Parentheticals (USD $)
Jan. 31, 2013
Jul. 31, 2012
Parentheticals    
Common Stock, Par Value $ 0.001 $ 0.001
Common Stock, Shares Authorized 100,000,000 100,000,000
Common Stock, Shares Issued 6,395,418 6,395,418
Common Stock, Shares Outstanding 6,395,418 6,395,418
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Statements of Cash Flows (USD $)
 9 Months Ended
Apr. 30, 2013
Apr. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES    
Net (loss) $ (62,008) $ (89,469)
Adjustments to reconcile net income (loss) to net cash used in operating activities:    
(Increase) in accounts receivable (3,695) (431)
Decrease (Increase) in inventory 13,845 (13,110)
Increase in accounts payable 74,563 63,663
Increase (Decrease) in other accrued expenses (45,305) 3,576
Increase in cash overdraft 0 41
(Increase) in deposits (5,000) 0
Net cash from (used by) operating activities (27,600) (35,730)
CASH FLOWS FROM INVESTING ACTIVITIES    
Payments on notes receivable 5,242 4,320
CASH FLOWS FROM FINANCING ACTIVITIES    
Loans from (payments to) stockholders 13,300 11,700
Net (decrease) in cash (9,058) (19,710)
Cash and equivalents - beginning 9,658 19,710
Cash and equivalents - ending 600 0
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION    
Interest 213 229
Income Taxes $ 0 $ 0
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Balance Sheets (USD $)
Apr. 30, 2013
Jul. 31, 2012
CURRENT ASSETS    
Cash in bank $ 600 $ 9,658
Accounts receivable 4,495 800
Current portion of notes receivable 29,524 25,838
Interest receivable 2,104 0
Deposits 5,000 0
Inventory 1,125 14,971
Total Current Assets 42,848 51,267
PROPERTY, PLANT AND EQUIPMENT    
Equipment 700 1,900
Less: Accumulated depreciation (700) (1,900)
Total Property, Plant and Equipment 0 0
OTHER ASSETS    
Notes receivable, net of current portion 37,199 48,231
Deposits. 10 10
Total Other Assets 37,209 48,241
TOTAL ASSETS 80,057 99,508
CURRENT LIABILITIES    
Accounts payable 126,109 51,547
Notes payable - stockholders 76,050 62,750
Other accrued expenses 23,418 18,723
Deferred revenue 0 50,000
Total Current Liabilites 225,577 183,020
STOCKHOLDERS' EQUITY (DEFICIT)    
Common stock (par value $0.001)100,000,000 shares authorized:6,395,418 shares issued and outstanding at April 30, 2013 and July 31, 2012 6,395 6,395
Additional paid-in capital 324,355 324,355
Accumulated (deficit) (476,270) (414,262)
Total Stockholders' Equity (Deficit) (145,520) (83,512)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 80,057 $ 99,508
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GOING CONCERN
 9 Months Ended
Apr. 30, 2013
GOING CONCERN:  
GOING CONCERN 
NOTE B - GOING CONCERN
As shown in the financial statements, the Company incurred a net loss of $25,667
for the three  months ended April 30, 2013,  and has  incurred  substantial  net
losses  since its  inception.  At April 30,  2013,  current  liabilities  exceed
current  assets by $182,729.  These  factors raise  substantial  doubt about the
Company's  ability to continue as a going concern.  The financial  statements do
not include any adjustments relating to the recoverability and classification of
recorded assets, or the amounts and  classification of liabilities that might be
necessary in the event the Company cannot continue existence.
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Document and Entity Information
 9 Months Ended
Apr. 30, 2013
Jun. 06, 2013
Document and Entity Information:    
Entity Registrant Name Concrete Leveling Systems Inc  
Document Type 10-Q  
Document Period End Date Apr. 30, 2013  
Amendment Flag false  
Entity Central Index Key 0001414382  
Current Fiscal Year End Date --07-31  
Entity Common Stock, Shares Outstanding   6,395,418
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 2013  
Document Fiscal Period Focus Q3