0001165527-13-000900.txt : 20131028 0001165527-13-000900.hdr.sgml : 20131028 20131028121736 ACCESSION NUMBER: 0001165527-13-000900 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130731 FILED AS OF DATE: 20131028 DATE AS OF CHANGE: 20131028 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-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-53048 FILM NUMBER: 131172481 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-K 1 g7125.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended July 31, 2013 [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____________ to _____________ Commission file number 000-1414382 Concrete Leveling Systems, Inc. (Exact name of registrant as specified in its charter) Nevada 26-0851977 (State or other jurisdiction (IRS Employer of incorporation or organization) Identification No.) 5046 E. Boulevard, NW, Canton, OH 44718 (Address of principal executive officer) (330) 966-8120 (Registrant's telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: (Title of each class) (Name of each exchange on which registered) --------------------- ------------------------------------------- Securities registered pursuant to section 12(g) of the Act: $.001 par value common stock (Title of class) Indicate by check mark if the registrant is well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [ ] No [X] Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 of Section 15(d) of the Act. Yes [ ] No [X] 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 requested 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 Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ] Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes [X] No [ ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated file, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated file," and "smaller reporting company" 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] The aggregate market value of the voting and non-voting common equity held by non-affiliates is $388,533. This value is based upon the price at which the common equity was last sold. Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of October 17, 2012. 6,395,418 $0.001 par value common shares DOCUMENTS TO BE INCORPORATED BY REFERENCE Form SB-2 with exhibits filed January 16, 2008. TABLE OF CONTENTS Number Item in Form 10-K Page No. ------ ----------------- -------- 1 Business 3 2 Properties 4 3 Legal Proceedings 4 5 Market for Registrant's Common Equity, Related Stock holder Matters and Issuer Purchases of Equity Securities 4 7 Management's Discussion and Analysis of Financial Condition and Results of Operation 5 8 Financial Statements and Supplementary Data 7 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 17 9A Controls and Procedures 17 10 Directors and Executive Officers of the Registrant 18 11 Executive Compensation 19 12 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 20 13 Certain Relationships and Related Transactions, and Director Independence 21 14 Principal Accountant Fees and Services 21 15 Exhibits and Financial Statement Schedules 21 Signatures 22 2 PART I ITEM 1. BUSINESS Concrete Leveling Services, Inc. "CLS" was incorporated on August 28, 2007 in the State of Nevada. The Company's principal offices are located at 5046 East Boulevard Northwest, Canton, Ohio 44718. In Ohio, the Company does business under the trade name of CLS Fabricating, Inc. Its telephone number is (330) 966-8120. CLS has never declared bankruptcy, it has never been in receivership, and it has never been involved in any legal action or proceedings. Since becoming incorporated, CLS has made no significant purchases that would create a future liability for the Company. It has not sold any assets nor has it been involved in any mergers, acquisitions or consolidations. CLS is an operating company that fabricates and markets a concrete leveling service unit utilized in the concrete leveling industry. This unit secures to the back of a truck and consists of a mixing device to mix lime with water and a pumping device capable of pumping the mixture under pressure into pre-drilled holes in order to raise the level of any flat concrete surface. There are other concrete leveling service units of a similar nature, currently being manufactured in the United States. Although CLS believes that the design changes it has made to the units create a superior unit and, therefore, competitive in the market, CLS recognizes that there is a limited market for these units and there are existing manufacturers in the market that have more experience in the marketing of these units. CLS management has, however, been directly involved in the concrete leveling business for the past 12 years and, therefore, has direct knowledge as to the operations of the concrete leveling service unit, as well as the variety of applications to which it can be used. Effective July 31, 2009, the Company entered into a Marketing Agreement with Stark Concrete Leveling, Inc. to become the exclusive distributor for the CLS service unit. Stark Concrete Leveling, Inc. ("Stark") is owned and operated by Mr. Edward A. Barth. Mr. Barth is President of CLS. Under the terms of the Marketing Agreement, Stark will receive a commission equal to 30% of the sales price of any unit sold. Stark waived its commissions on sales for the year ended July 31, 2013. Stark is responsible for all costs of marketing, and the training of buyer's agent in the use of the units. Stark intends to continue to market the service unit through placing ads in construction equipment trade journals throughout the United States. The majority of the components of the concrete leveling service units are readily available from several manufacturers, as stock items. The Company has negotiated with the manufacturers of key components to be classified as an OEM manufacturer, thus receiving a reduced cost for its components. Certain items require custom fabrication. The Company has identified a metal fabricator who can specially fabricate the components to the Company's specifications. Competitive fabricators are available within the Company's geographic area, should it become necessary to seek another fabricator. None of the components utilized in fabricating the concrete leveling units are subject to patents, trademarks, licenses, franchises or other royalty agreements. In addition, there is no need for any governmental approval for the manufacture or sale of the concrete leveling service units. The Company is unaware of any cost or effects resulting from required compliance with any federal, state or local environmental laws. 3 CLS has three full time employees, Mrs. Suzanne I. Barth (the majority shareholder, a director and the Company's CEO), Mr. Edward A. Barth, the Company's President and Mr. Eugene H. Swearengin, the Company's Secretary. On July 31, 2013 the Officer's forgave all compensation accrued from August 1, 2012 through July 31, 2013 and have agreed to work without compensation beginning August 1, 2013, until such time as the Company's sales increase to a point that cash is available to pay salaries. All other services required by the Corporation are performed by independent contractors under the direction of Mr. and Mrs. Barth. ITEM 2. PROPERTIES The Company is currently occupying the commercial space from which it is conducting its operations from Mr. Edward A. Barth. The Corporation is occupying this space on a month-to-month basis. It is occupying approximately 2,500 square feet of space. On July 31, 2013 Mr. Barth forgave all rent accrued from August 1, 2012 through July 31, 2013 and have agreed to lease the space rent free beginning August 1, 2013. ITEM 3. LEGAL PROCEEDINGS None PART II ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES MARKET INFORMATION ON COMMON STOCK. The Company's stock commenced trading on the Over the Counter Bulletin Board (OTCBB) under the trading symbol CLEV on June 25, 2010. There have been no dividends issued by the Company. The volume of shares sold since trading began has been very small. To the best of the Company's knowledge, all trades have involved actual sales and not inter-broker transactions. As of the end of the Company's fiscal year, there are approximately 28 holders of CLS's common shares. The following demonstrates the price of the Company's common stock for the last two fiscal years: Fiscal Year Ended July 31 2012 2013 ----------------- ---------------- High Low High Low ---- --- ---- --- First Quarter $ 0.26* $ 0.07* $ 0.15* $ 0.13* Second Quarter $ 0.07* $ 0.08* $ 0.13* $ 0.13* Third Quarter $ 0.13* $ 0.24* $ 0.15* $ 0.13* Fourth Quarter $ 0.24* $ 0.15* $ 0.14* $ 0.15* ---------- * The figures reflected in this table are bid prices. SECURITIES AUTHORIZED FOR ISSUANCE UNDER EQUITY COMPENSATION PLANS. At present, the Company has not set aside any securities for the purpose of providing compensation to any of the Company's employees. Although no plan exists, the Board of Directors have issued common shares to the Company's 4 officers in satisfaction of salary and rental obligations of the Company. All such shares were issued at the share's fair market value on the date of authorization. Details of the transactions appear below. RECENT SALE OF EQUITY SECURITIES NOT REGISTERED UNDER THE SECURITIES ACT. During the Company's fiscal year, it issued no additional securities. ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION The purpose of this discussion and analysis is to enhance the understanding and evaluation of the results of operations, financial positions, cash flows, indebtedness and other key financial information of CLS for the fiscal years 2012 and 2013. For a more complete understanding of this discussion please read the Notes to Financial Statements included in this report. LIQUIDITY AND CAPITAL RESOURCES. The Company foresees a need for liquidity over the next twelve months. The Company is of the opinion that funds being received from installment sales of its service units will provide a low level of cash flow. The Company, however, lacks funds to establish inventory in the form of completed service units, due to the lack of liquidity. At present, the Company borrows funds from its shareholders to meet liquidity demands and plans to continue this practice over the next year. The Company's intention is to maintain an inventory of one partially completed service unit, the Company will fabricate a completed service unit upon receipt of a signed Purchase Order. It is the Company's practice to require a fifty percent (50%) down payment on all purchase orders, therefore, should additional units be ordered, the Company will receive sufficient liquidity from the down payment to fabricate the service unit for the customer. At present, Management does not anticipate the need for any significant capital expenditures during the next 12 months. All fabrication for the service units are performed by outside contractors. Final assembly will be completed at the Company's facility by Company employees. However, these tasks will not require additional capital expenditures. RESULTS OF OPERATIONS. CLS became an operating company during fiscal year ended July 31, 2010. During the last fiscal year, CLS sold one new unit and otherwise had negligible sales for the year. The Company continues to receive payments on the self-financed portion of the service units sold during the fiscal year ending July 31, 2010 and this fiscal year. The Company was in serious negotiations with several potential customers during the last fiscal year; however, financing concerns continue to plague the Company. Management is encouraged with the recent sale of units and the positive feedback that its customers have in operating the units. In addition to the prospect of additional sales within the region that it sold its servicing units, management is also encouraged with the knowledge that it can now produce the unit at a reduced cost, due to the fact that it has been recognized as an OEM manufacturer by the manufacturer of the purchased components, thus enabling the Company to purchase these components at a reduced rate. CLS has now sold a total of four new service units. The largest factor the Company experiences in failing to sell more service units is the inability of purchasers to obtain capital necessary to purchase the units. 5 In order to increase interest in the service units, the Company attended a trade show, in Canada at the end of November, 2012. Although a substantial number of leads were produced, no sales have resulted to date. During the fiscal year ending July 31, 2009, management changed its position with regard to the marketing and sales of the concrete leveling service units. Instead of bearing the cost of marketing the units and the cost of training the purchasers with regard to the operation of the units, management has contracted with Stark Concrete Leveling, Inc. ("Stark") to become its exclusive distributor. Stark is owned by Mr. Edward A. Barth, the Company's President. It is through Mr. Barth's effort that the companies' sales were secured. Under the terms of the Distribution Agreement, Stark is responsible for the cost of all marketing of the concrete leveling service units. In addition, it is responsible for the onsite training for the purchasers in the operation of the service units. In exchange for assuming these obligations and duties, Stark receives a commission of thirty percent (30%) of the sales price of each unit. Stark waived its commissions on sales for the year ended July 31, 2013. The recent sales of the Company's concrete leveling service unit has created positive feedback from the purchasers. For the short time that the servicing units have been in operation, the purchasers have recognized the market for such services in their area and immediately commence to receive revenues. OFF BALANCE SHEET ARRANGEMENTS. There are no off balance sheet arrangements involving the Company at this time. 6 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA Hobe & Lucas Certified Public Accountants, Inc. 4807 Rockside Road, Suite 510 Phone: (216) 524.8900 Independence, Ohio 44131 Fax: (216) 524.8777 http://www.hobe.com REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders of Concrete Leveling Systems, Inc. Canton, Ohio We have audited the accompanying balance sheets of Concrete Leveling Systems, Inc. as of July 31, 2013 and 2012, and the related statements of income, stockholders' equity (deficit), and cash flows for the years then ended. Concrete Leveling Systems, Inc.'s management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Concrete Leveling Systems, Inc. as of July 31, 2013 and 2012, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. The accompanying financial statements have been prepared assuming Concrete Leveling Systems, Inc. will continue as a going concern. As discussed in Note 1 to the financial statements, the nature of the industry in which the Company operates raises substantial doubt about the Company's ability to continue as a going concern. Management's plans regarding this matter are described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. /s/ Hobe & Lucas ------------------------------------------ Hobe & Lucas Certified Public Accountants, Inc. Independence, Ohio October 17, 2013 7 Concrete Leveling Systems Inc. Balance Sheets July 31, 2013 and 2012

See notes to financial statements. 8 Concrete Leveling Systems Inc. Statements of Income For the Years Ended July 31, 2013 and 2012

See notes to financial statements. 9 Concrete Leveling Systems Inc. Statements of Stockholders' Equity For the Years Ended July 31, 2013 and 2012

See notes to financial statements. 10 Concrete Leveling Systems, Inc. Statements of Cash Flows For the Years Ended July 31, 2013 and 2012

NON-CASH FINANCING ACTIVITIES On July 31, 2013, the Company converted accounts payable due to three stockholders totaling $81,000 to additional paid-in capital. On July 19, 2012, three stockholders of the Company exchanged accrued rents and management fees totaling $81,000 for 810,000 shares of the Company's common stock. See notes to financial statements. 11 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2013 and 2012 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of Concrete Leveling Systems, Inc. (hereinafter the "Company"), is presented to assist in understanding the financial statements. The financial statements and notes are representations of the Company's management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. NATURE OF OPERATIONS The Company manufactures for sale specialized equipment for use in the concrete leveling industry. The Company's product is sold primarily to end users. The Company recognizes its revenue when the product is shipped or picked up by the customer. REVENUE RECOGNITION The Company recognizes revenue when product is shipped or picked up by the customer. ACCOUNTS RECEIVABLE The Company grants credit to its customers in the ordinary course of business. The Company provides for an allowance for uncollectible receivables based on prior experience. The allowance was $-0- at July 31, 2013 and 2012. NOTES RECEIVABLE The Company has three notes receivable totaling $40,889 and $47,852 at July 31, 2013 and 2012, respectively. The notes each carry an interest rate of 6.00% and are due at varying dates between November 2013 and March 2016. The notes are secured by equipment. The Company has an additional note receivable in the amount of $22,561 and $25,000 at July 31, 2013 and 2012, respectively . This note carries an interest rate of 8.00%. The note is secured by equipment. ADVERTISING AND MARKETING Advertising and marketing costs are charged to operations when incurred. Advertising costs were $6,450 and $1,650 for the years ended July 31, 2013, and 2012, respectively. INVENTORIES Inventories, which consist of parts and work in progress, are recorded at the lower of cost or fair market value. 12 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2013 and 2012 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) USE OF ESTIMATES The preparation of the 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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. GOING CONCERN The Company was formed on August 28, 2007 and was in the development stage through July 31, 2009. The year ended July 31, 2010 was the first year during which it was considered an operating company. The Company has sustained substantial operating losses since its inception. In addition, the Company has used substantial amounts of working capital in its operations. Further, at July 31, 2013, current liabilities exceed current assets by $121,151, and total liabilities exceed total assets by $87,803. The Company is of the opinion that funds being received from installment sales of its service units will provide a certain level of cash flow. However, in order to fabricate an improved 2013 model service unit, the Company has found it necessary to borrow funds to purchase the components. Success will be dependent upon management's ability to obtain future financing and liquidity, and success of its future operations. These factors raise substantial doubt about the company's ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. NOTE 2 - FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amount of cash, accounts receivable and liabilities approximates the fair value reported on the balance sheet. NOTE 3 - NEW ACCOUNTING PROCEDURES There are no new accounting procedures that impact the Company. NOTE 4 - PROPERTY, PLANT, AND EQUIPMENT Property, plant, and equipment are recorded at cost. Depreciation is provided for by using the straight-line and accelerated methods over the estimated useful lives of the respective assets. Maintenance and repairs are charged to expense as incurred. Major additions and betterments are capitalized. When items of property and equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the determination of net income. NOTE 5 - OPERATING SEGMENT The Company operates in one reportable segment, concrete leveling systems sales. 13 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2013 and 2012 NOTE 6 - INCOME TAXES Income taxes on continuing operations at July 31 include the following: 2013 2012 -------- ------- Currently payable $ 0 $ 0 Deferred 0 0 -------- ------- Total $ 0 $ 0 ======== ======= A reconciliation of the effective tax rate with the statutory U.S. income tax rate at July 31 is as follows:

The components of and changes in the net deferred taxes were as follows: 2013 2012 ---------- ---------- Deferred tax assets: Net operating loss carryforwards $ 124,400 $ 124,600 Compensation and Miscellaneous 17,300 15,600 ---------- ---------- Deferred tax assets 141,700 140,200 ---------- ---------- Deferred tax liabilities: Depreciation 0 100 ---------- ---------- Total 141,700 140,100 Valuation Allowance (141,700) (140,100) ---------- ---------- Net deferred tax assets: $ 0 $ 0 ========== ========== 14 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2013 and 2012 NOTE 6 - INCOME TAXES (CONTINUED) Deferred taxes are provided for temporary differences in deducting expenses for financial statement and tax purposes. The principal source for deferred tax assets are net operating loss carryforwards and accrued compensation. No deferred taxes are reflected in the balance sheet at July 31, 2013 or 2012 due to a valuation allowance, which increased by $1,600 and $40,500 in 2013 and 2012, respectively. The Company has incurred losses that can be carried forward to offset future earnings if conditions of the Internal Revenue Code are met. These losses are as follows: Expiration Year of Loss Amount Date ------------ -------- --------- Period Ended July 31, 2008 $ 62,107 2/28/2029 Period Ended July 31, 2009 $ 68,766 2/28/2030 Period Ended July 31, 2010 $ 25,311 2/28/2031 Period Ended July 31, 2011 $ 96,481 2/28/2032 Period Ended July 31, 2012 $113,260 2/28/2033 Tax periods ended July 31, 2010, 2011, 2012 and 2013 are subject to examination by major taxing authorities. There are no interest or tax penalty expenses reflected in the Balance Sheets or Statements of Operations. NOTE 7 - RELATED PARTIES The Company leases warehouse and office space from one of its stockholders. Rent expense to this stockholder totaled $15,000 for the years ended July 31, 2013 and 2012. Rent payable to this stockholder was $-0- at both July 31, 2013 and 2012. Accounts payable totaling $15,000 was forgiven by the stockholder on July 31, 2013. Accounts payable totaling $15,000 were converted to common stock during year ended July 31, 2012. The Company paid compensation fees to three of its stockholders. Compensation fees expense to these stockholders totaled $66,000 for both years ended July 31, 2013 and 2012. Compensation fees payable to these stockholders were $-0- at both July 31, 2013 and 2012. Accounts payable totaling $66,000 was forgiven on July 31, 2013. Accounts payable totaling $66,000 was converted to common stock during the year ended July 31, 2012. On July 31, 2009 the Company entered into a distribution agreement with another company owned by one of the Company's stockholders. The agreement gives the related party exclusive distribution rights for the Company's products. The company waived its commissions on sales for the year ended July 31, 2013. Commission expense totaled $-0- for the years ended July 31, 2013 and 2012. The amounts payable to the related party were $36,074 at July 31, 2013 and 2012. 15 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2013 and 2012 NOTE 7 - RELATED PARTIES (CONTINUED) Four stockholders of the Company loaned a total of $62,750 to the Company at various times during the years ended July 31, 2012 and 2011. The loans carry interest rates from 8% to 12% and are due on demand. Two stockholders of the Company advanced a total of $15,000 to the Company at various times during the year ended July 31, 2013. The advances carry no interest. NOTE 8 - COMPARATIVE STATEMENTS Certain prior-year amounts have been reclassified to conform to current-year classifications. NOTE 9 - SUBSEQUENT EVENTS The Company has evaluated all subsequent events through October 17, 2013, the date the financial statements were available to be issued. There are no events to report. 16 ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. ITEM 9A. 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 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's CEO/CFO 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, 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/CFO, as appropriate, to allow timely decisions regarding required disclosure. MANAGEMENTS ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING. Our management is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined in Exchange Act Rules 13a-15(f) and 15d - 15(f). Under the supervision and with the participation of management, including our Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of its internal controls over financial reporting based on the frame work in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commissions ("COSO"). Based on this evaluation, management has concluded that our internal control over financial reporting was effective as of July 31, 2013. CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING. Management has not identified any change in the Company's internal control over financial reporting in connection with the evaluation that management of the Company, including the Company's CEO/CFO, that is required by paragraph (d) of Rule 13(a) - 15 under the Exchange Act of 1934 that occurred during the Company's last fiscal year. This annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm. 17 PART III ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT The Executive Officers and Directors and their respective ages as of July 31, 2013 are as follows: DIRECTORS Name of Director: Age: ----------------- ---- Suzanne I. Barth 52 Edward A. Barth 55 Eugene H. Swearengin 59 EXECUTIVE OFFICERS Executive Officer: Age: Office: ------------------ ---- ------- Suzanne I. Barth 52 Chief Executive Officer and Chief Financial Officer Edward A. Barth 55 President Eugene H. Swearengin 59 Secretary Suzanne I. Barth, age 52, is the Founder, CEO, CFO and Director of CLS. Mrs. Barth received an AAS degree in Business Management from Stark Technical College in 1983. Over the past 24 years, Mrs. Barth has been involved as an office manager for various businesses in the construction industry. Edward A. Barth, age 55 is the President. Mr. Barth received a Bachelor of Science degree in civil engineering technology from Youngstown State University in 1984. He has been employed by the City of North Canton, Ohio, Michael Baker Engineering Corporation and in 1990 returned to the family construction business where he served as President of Barth Construction Co., Inc. In August 2001 Mr. Barth changed the name of the corporation to Stark Concrete Leveling, Inc. and presides as President of the leveling and concrete rehabilitation business. Mr. Barth continues to be employed by Stark Concrete Leveling, Inc. He resides in Canton, Ohio. Eugene H. Swearengin, age 59, is Secretary and Director of the Corporation. Mr. Swearengin started his career as an apprentice carpenter. He successfully obtained his journeyman's card in 1977. In 1978 he purchased a 50% interest in Callahan Door Sales, Inc. Mr. Swearengin has managed a successful career in the garage and entrance door business for the past 35 years. He resides in North Canton, Ohio. TERM OF OFFICE The Directors of CLS are appointed for a period of one year or until such time as their replacements have been elected by the Shareholders. The Officers of the Corporation are appointed by the Board of Directors and hold office until they are removed by the Board. 18 ITEM 11. EXECUTIVE COMPENSATION The table below summarizes all compensation awarded to, earned by, or paid to the executive officers of CLS by any person for all services rendered in any capacity to CLS for the present fiscal year.

Due to the lack of sales in the Company, the Officers of the Company have agreed to waive any compensation for services that they rendered to the Company for the last fiscal year. All of the Officers have agreed to continue to provide services to the Company without compensation, until such time as the Company's sales increase to a point that cash is available to pay salaries. For the fiscal year ending July 31, 2012, the Company was unable to pay Mrs. Barth for her services and her management fee was accrued. In July 2012, pursuant to an action of the Board, Mrs. Barth agreed to capitalize the accrued management fee owed to her through July 31, 2012. Mrs. Barth received 300,000 shares of the Company's $0.001 par value common stock, valued at $0.10 per share, in exchange for the $30,000 of accrued and unpaid management fee. All of the shares issued are considered restricted shares and the value of the shares issued in 2012 were determined based upon the bid price for the Company's shares on July 13, 2012. For the fiscal year ending July 31, 2012 the Company was unable to pay Mr. Edward A. Barth for his services and his management fee was accrued. In addition the Company was unable to pay rent to Mr. Barth for the same time period. In 19 July 2012, pursuant to an action of the Board, Mr. Barth agreed to capitalize the accrued management fee and rent owed to him through July 31, 2012. Mr. Barth received 390,000 shares of the Company's $0.001 par value common stock, valued at $0.10 per share, in exchange for accrued rent of $15,000 and accrued management fee owed through July 31, 2012. All of the shares issued are considered restricted shares and the value of the shares issued in 2012 were determined based upon the bid price for the Company's shares as of July 13, 2012. For the fiscal year ending July 31, 2012 the Company was unable to pay its Secretary, Mr. Eugene H. Swearengin his management fee of $12,000 for the current fiscal year. In July 2012, pursuant to an action of the Board, Mr. Swearengin agreed to capitalize the accrued management fee owed to him through July 31, 2012. Mr. Swearengin received 120,000 shares of the Company's $0.001 par value common stock, valued at $0.10 per share, in exchange for accrued management fee owed through July 31, 2012. All of the shares issued are considered restricted shares. The value of the shares issued in 2012 were based upon the bid price for the Company's shares as of July 13, 2012. The Company currently has three Directors, Mrs. Suzanne I. Barth, Mr. Edward A. Barth and Mr. Eugene H. Swearengin, who are serving as Directors without compensation. The Corporation does not have written employment agreements or consulting agreements with any of the Company's officers. All of the Company's officers work on a part-time basis for the Company without compensation. ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT The following table provides the names and addresses of each person known to own directly or beneficially more than a 5% of the outstanding common stock as of July 31, 2013 and by the officers and directors, individually and as a group. Except as otherwise indicated, all shares are owned directly.

20 Common stock: All Officers and Directors as a group that consist of three individuals as of July 31, 2013 directly owned 4,015,835 shares directly and beneficially, equaling 62.79% of the outstanding shares of common stock. The percent of class is based on 6,395,418 shares of common stock issued and outstanding as of July 31, 2013. ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE There are no related party transactions required to be disclosed that took place during the past fiscal year. At the present time there are no independent directors of the Company. The Shareholders of the Company recognizes the need to have independent directors to review various matters. As the Company expands to the point that it is receiving purchase orders on a consistent basis, it intends to expand the Board of Directors to include independent Directors. Further, the Company has no audit or compensation committee. All matters are currently reviewed by the Directors of the Company, Mrs. Suzanne I. Barth and Mr. Eugene H. Swearengin, who are not independent. ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES The following is a list of the principal accountant fees and services for the past year. 2013 2012 -------- -------- A. Audit Fees - $ 15,190 $ 17,300 B. Audit-Related Fees - $ 0 $ 0 C. Tax Fees - $ 800 $ 700 D. Other Fees - $ 0 $ 0 All of the above auditor's fees were approved by the Directors of the Company. The Company has no audit committee and the Directors of the Board, evaluate and approve all accountant fees. PART IV ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES A. Financial Statements. 2013 audited financial statements B. Exhibits. Exhibit 3.1 Articles of Incorporation* Exhibit 3.2 Bylaws* Exhibit 31.1 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 ---------- * This Exhibit incorporated by reference to Form SB-2 filed January 16, 2008. 21 SIGNATURES Pursuant to the requirements of section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Concrete Leveling Systems, Inc. By: /s/ Suzanne I. Barth ------------------------------------ Suzanne I. Barth, CEO By: /s/ Edward A. Barth ------------------------------------ Edward A. Barth, President Date: October 28, 2013 Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the registrant and in the capacity and on the date indicated. Concrete Leveling Systems, Inc. By: /s/ Suzanne I. Barth ------------------------------------ Suzanne I. Barth, its Principal Executive Officer, its Principal Financial Officer, and its Principal Accounting Officer and Director By: /s/ Edward A. Barth ------------------------------------ Edward A. Barth, its President By: /s/ Eugene H. Swearengin ------------------------------------ Eugene H. Swearengin, Director Date: October 28, 2013 22 EX-31 2 ex31-1.txt EXHIBIT 31.1 RULE 13A-14(A)/15D-14(A) - CERTIFICATION I, Suzanne I. Barth, certify that: 1. I have reviewed this annual report on Form 10-K of Concrete Leveling Systems, Inc.; 2. Based on my knowledge, this annual 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 annual report; 3. Based on my knowledge, the financial statements, and other financial information included in this annual 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 annual 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: October 28, 2013 By: /s/ Suzanne I. Barth -------------------------------------- Suzanne I. Barth Principal Executive Officer and Principal Financial Officer EX-32 3 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 Annual Report of Concrete Leveling System, Inc. (the "Company") on Form 10-K for the fiscal year ending July 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the "Report). I, Suzanne I. Barth, Principal Executive Officer and 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. Date: October 28, 2013 By: /s/ Suzanne I. Barth -------------------------------------- Suzanne I. Barth Principal Executive Officer and Principal Financial Officer EX-101.INS 4 clev-20130731.xml

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<pre>NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</pre><pre>This summary of significant  accounting  policies of Concrete  Leveling Systems,</pre><pre>Inc.  (hereinafter the "Company"),  is presented to assist in understanding  the</pre><pre>financial statements.  The financial statements and notes are representations of</pre><pre>the  Company's  management,   which  is  responsible  for  their  integrity  and</pre><pre>objectivity.   These  accounting  policies  conform  to  accounting   principles</pre><pre>generally  accepted in the United  States of America and have been  consistently</pre><pre>applied in the preparation of the financial statements.</pre><pre>NATURE OF OPERATIONS</pre><pre>The Company manufactures for sale specialized  equipment for use in the concrete</pre><pre>leveling  industry.  The Company's  product is sold primarily to end users.  The</pre><pre>Company  recognizes  its revenue when the product is shipped or picked up by the</pre><pre>customer.</pre><pre>REVENUE RECOGNITION</pre><pre>The  Company  recognizes  revenue  when  product  is shipped or picked up by the</pre><pre>customer.</pre><pre>ACCOUNTS RECEIVABLE</pre><pre>The Company  grants credit to its customers in the ordinary  course of business.</pre><pre>The Company  provides for an allowance for  uncollectible  receivables  based on</pre><pre>prior experience. The allowance was $-0- at July 31, 2013 and 2012.</pre><pre>NOTES RECEIVABLE</pre><pre>The Company has three notes receivable  totaling $40,889 and $47,852 at July 31,</pre><pre>2013 and 2012, respectively.  The notes each carry an interest rate of 6.00% and</pre><pre>are due at varying  dates between  November  2013 and March 2016.  The notes are</pre><pre>secured by equipment.</pre><pre>The  Company  has an  additional  note  receivable  in the amount of $22,561 and</pre><pre>$25,000 at July 31, 2013 and 2012,  respectively . This note carries an interest</pre><pre>rate of 8.00%. The note is secured by equipment.</pre><pre>ADVERTISING AND MARKETING</pre><pre>Advertising  and  marketing  costs are  charged  to  operations  when  incurred.</pre><pre>Advertising  costs were $6,450 and $1,650 for the years ended July 31, 2013, and</pre><pre>2012, respectively.</pre><pre>INVENTORIES</pre><pre>Inventories,  which  consist of parts and work in progress,  are recorded at the</pre><pre>lower of cost or fair market value.</pre><pre>USE OF ESTIMATES</pre><pre>The  preparation  of the  financial  statements in  conformity  with  accounting</pre><pre>principles   generally  accepted  in  the  United  States  of  America  requires</pre><pre>management to make estimates and assumptions that affect the reported amounts of</pre><pre>assets and  liabilities  and disclosure of contingent  assets and liabilities at</pre><pre>the date of the financial  statements  and the reported  amounts of revenues and</pre><pre>expenses during the period. Actual results could differ from those estimates.</pre><pre>GOING CONCERN</pre><pre>The  Company  was formed on August  28,  2007 and was in the  development  stage</pre><pre>through  July 31,  2009.  The year ended July 31, 2010 was the first year during</pre><pre>which  it was  considered  an  operating  company.  The  Company  has  sustained</pre><pre>substantial operating losses since its inception.  In addition,  the Company has</pre><pre>used substantial amounts of working capital in its operations.  Further, at July</pre><pre>31, 2013,  current  liabilities  exceed  current  assets by $121,151,  and total</pre><pre>liabilities  exceed total assets by $87,803.  The Company is of the opinion that</pre><pre>funds being received from installment  sales of its service units will provide a</pre><pre>certain  level of cash flow.  However,  in order to fabricate  an improved  2013</pre><pre>model  service  unit,  the Company  has found it  necessary  to borrow  funds to</pre><pre>purchase the components.  Success will be dependent upon management's ability to</pre><pre>obtain future  financing and  liquidity,  and success of its future  operations.</pre><pre>These factors raise substantial doubt about the company's ability to continue as</pre><pre>a going concern.  These financial statements do not include any adjustments that</pre><pre>might result from the outcome of this uncertainty.</pre>

<pre>NOTE 2 - FAIR VALUE OF FINANCIAL INSTRUMENTS</pre><pre>The carrying amount of cash,  accounts  receivable and liabilities  approximates</pre><pre>the fair value reported on the balance sheet.</pre>

<pre>NOTE 3 - NEW ACCOUNTING PROCEDURES</pre><pre>There are no new accounting procedures that impact the Company.</pre>

<pre>NOTE 4 - PROPERTY, PLANT, AND EQUIPMENT</pre><pre>Property,  plant,  and equipment are recorded at cost.  Depreciation is provided</pre><pre>for by using the straight-line and accelerated methods over the estimated useful</pre><pre>lives of the respective assets.</pre><pre>Maintenance and repairs are charged to expense as incurred.  Major additions and</pre><pre>betterments  are  capitalized.  When items of property and equipment are sold or</pre><pre>retired,  the related  cost and  accumulated  depreciation  are removed from the</pre><pre>accounts and any resulting gain or loss is included in the  determination of net</pre><pre>income.</pre>

<pre>NOTE 5 - OPERATING SEGMENT</pre><pre>The Company operates in one reportable segment, concrete leveling systems sales.</pre>

<pre>NOTE 6 - INCOME TAXES</pre><pre>Income taxes on continuing operations at July 31 include the following:</pre><pre>                                                   2013                 2012</pre><pre>                                                 --------             -------</pre><pre>Currently payable                                $      0             $     0</pre><pre>Deferred                                                0                   0</pre><pre>                                                 --------             -------</pre><pre>  Total                                          $      0             $     0</pre><pre>                                                 ========             =======</pre><pre>A  reconciliation  of the effective tax rate with the statutory U.S.  income tax</pre><pre>rate at July 31 is as follows:</pre><pre>                                                               2013                     2012</pre><pre>                                                        -------------------       ------------------</pre><pre>                                                                      % of                     % of</pre><pre>                                                                     Pretax                   Pretax</pre><pre>                                                        Income       Amount       Income      Amount</pre><pre>                                                        ------       ------       ------      ------</pre><pre>Income taxes per statement of operations              $      0           0%      $      0         0%</pre><pre>Loss for financial reporting purposes without tax</pre><pre> expense or benefit                                    (29,000)        (34)%      (38,500)      (34)%</pre><pre>                                                      --------       -----       --------     -----</pre><pre>Income taxes at statutory rate                        $(29,000)        (34)%     $(38,500)      (34)%</pre><pre>                                                      ========       =====       ========     =====</pre><pre>The components of and changes in the net deferred taxes were as follows:</pre><pre>                                                 2013                  2012</pre><pre>                                              ----------            ----------</pre><pre>Deferred tax assets:</pre><pre>  Net operating loss carryforwards            $  124,400            $  124,600</pre><pre>  Compensation and Miscellaneous                  17,300                15,600</pre><pre>                                              ----------            ----------</pre><pre>Deferred tax assets                              141,700               140,200</pre><pre>                                              ----------            ----------</pre><pre>Deferred tax liabilities:</pre><pre>  Depreciation                                         0                   100</pre><pre>                                              ----------            ----------</pre><pre>Total                                            141,700               140,100</pre><pre>Valuation Allowance                             (141,700)             (140,100)</pre><pre>                                              ----------            ----------</pre><pre>Net deferred tax assets:                      $        0            $        0</pre><pre>                                              ==========            ==========</pre><pre>Deferred taxes are provided for temporary  differences in deducting expenses for</pre><pre>financial  statement  and tax purposes.  The  principal  source for deferred tax</pre><pre>assets  are net  operating  loss  carryforwards  and  accrued  compensation.  No</pre><pre>deferred  taxes are  reflected in the balance sheet at July 31, 2013 or 2012 due</pre><pre>to a  valuation  allowance,  which  increased  by $1,600 and $40,500 in 2013 and</pre><pre>2012, respectively.</pre><pre>The Company has  incurred  losses that can be carried  forward to offset  future</pre><pre>earnings if conditions of the Internal Revenue Code are met. These losses are as</pre><pre>follows:</pre><pre>                                                                  Expiration</pre><pre>     Year of Loss                             Amount                 Date</pre><pre>     ------------                            --------             ---------</pre><pre>Period Ended July 31, 2008                   $ 62,107             2/28/2029</pre><pre>Period Ended July 31, 2009                   $ 68,766             2/28/2030</pre><pre>Period Ended July 31, 2010                   $ 25,311             2/28/2031</pre><pre>Period Ended July 31, 2011                   $ 96,481             2/28/2032</pre><pre>Period Ended July 31, 2012                   $113,260             2/28/2033</pre><pre>Tax periods ended July 31, 2010,  2011, 2012 and 2013 are subject to examination</pre><pre>by major taxing authorities.</pre><pre>There are no interest or tax penalty expenses reflected in the Balance Sheets or</pre><pre>Statements of Operations.</pre>

<pre>NOTE 7 - RELATED PARTIES</pre><pre>The Company leases warehouse and office space from one of its stockholders. Rent</pre><pre>expense to this  stockholder  totaled  $15,000 for the years ended July 31, 2013</pre><pre>and 2012.  Rent payable to this  stockholder  was $-0- at both July 31, 2013 and</pre><pre>2012.  Accounts payable totaling $15,000 was forgiven by the stockholder on July</pre><pre>31, 2013.  Accounts  payable  totaling  $15,000  were  converted to common stock</pre><pre>during year ended July 31, 2012.</pre><pre>The Company paid compensation  fees to three of its  stockholders.  Compensation</pre><pre>fees expense to these stockholders totaled $66,000 for both years ended July 31,</pre><pre>2013 and 2012. Compensation fees payable to these stockholders were $-0- at both</pre><pre>July 31, 2013 and 2012.  Accounts  payable totaling $66,000 was forgiven on July</pre><pre>31, 2013. Accounts payable totaling $66,000 was converted to common stock during</pre><pre>the year ended July 31, 2012.</pre><pre>On July 31, 2009 the Company entered into a distribution  agreement with another</pre><pre>company owned by one of the  Company's  stockholders.  The  agreement  gives the</pre><pre>related party  exclusive  distribution  rights for the Company's  products.  The</pre><pre>company  waived  its  commissions  on sales for the year  ended  July 31,  2013.</pre><pre>Commission  expense totaled $-0- for the years ended July 31, 2013 and 2012. The</pre><pre>amounts payable to the related party were $36,074 at July 31, 2013 and 2012.</pre><pre>Four  stockholders  of the  Company  loaned a total of $62,750 to the Company at</pre><pre>various  times  during the years ended July 31,  2012 and 2011.  The loans carry</pre><pre>interest rates from 8% to 12% and are due on demand.</pre><pre>Two  stockholders  of the Company  advanced a total of $15,000 to the Company at</pre><pre>various  times  during the year  ended  July 31,  2013.  The  advances  carry no</pre><pre>interest.</pre>

<pre>NOTE 8 - COMPARATIVE STATEMENTS</pre><pre>Certain  prior-year  amounts have been  reclassified  to conform to current-year</pre><pre>classifications.</pre>

<pre>NOTE 9 - SUBSEQUENT EVENTS</pre><pre>The Company has evaluated all subsequent  events  through  October 17, 2013, the</pre><pre>date the financial  statements were available to be issued.  There are no events</pre><pre>to report.</pre>

<pre>NATURE OF OPERATIONS</pre><pre>The Company manufactures for sale specialized  equipment for use in the concrete</pre><pre>leveling  industry.  The Company's  product is sold primarily to end users.  The</pre><pre>Company  recognizes  its revenue when the product is shipped or picked up by the</pre><pre>customer.</pre>

<pre>REVENUE RECOGNITION</pre><pre>The  Company  recognizes  revenue  when  product  is shipped or picked up by the</pre><pre>customer.</pre>

<pre>ACCOUNTS RECEIVABLE</pre><pre>The Company  grants credit to its customers in the ordinary  course of business.</pre><pre>The Company  provides for an allowance for  uncollectible  receivables  based on</pre><pre>prior experience. The allowance was $-0- at July 31, 2013 and 2012.</pre>

<pre>ADVERTISING AND MARKETING</pre><pre>Advertising  and  marketing  costs are  charged  to  operations  when  incurred.</pre><pre>Advertising  costs were $6,450 and $1,650 for the years ended July 31, 2013, and</pre><pre>2012, respectively.</pre>

<pre>INVENTORIES</pre><pre>Inventories,  which  consist of parts and work in progress,  are recorded at the</pre><pre>lower of cost or fair market value.</pre>

<pre>USE OF ESTIMATES</pre><pre>The  preparation  of the  financial  statements in  conformity  with  accounting</pre><pre>principles   generally  accepted  in  the  United  States  of  America  requires</pre><pre>management to make estimates and assumptions that affect the reported amounts of</pre><pre>assets and  liabilities  and disclosure of contingent  assets and liabilities at</pre><pre>the date of the financial  statements  and the reported  amounts of revenues and</pre><pre>expenses during the period. Actual results could differ from those estimates.</pre>

<pre>GOING CONCERN</pre><pre>The  Company  was formed on August  28,  2007 and was in the  development  stage</pre><pre>through  July 31,  2009.  The year ended July 31, 2010 was the first year during</pre><pre>which  it was  considered  an  operating  company.  The  Company  has  sustained</pre><pre>substantial operating losses since its inception.  In addition,  the Company has</pre><pre>used substantial amounts of working capital in its operations.  Further, at July</pre><pre>31, 2013,  current  liabilities  exceed  current  assets by $121,151,  and total</pre><pre>liabilities  exceed total assets by $87,803.  The Company is of the opinion that</pre><pre>funds being received from installment  sales of its service units will provide a</pre><pre>certain  level of cash flow.  However,  in order to fabricate  an improved  2013</pre><pre>model  service  unit,  the Company  has found it  necessary  to borrow  funds to</pre><pre>purchase the components.  Success will be dependent upon management's ability to</pre><pre>obtain future  financing and  liquidity,  and success of its future  operations.</pre><pre>These factors raise substantial doubt about the company's ability to continue as</pre><pre>a going concern.  These financial statements do not include any adjustments that</pre><pre>might result from the outcome of this uncertainty.</pre>

<pre>NOTES RECEIVABLE</pre><pre>The Company has three notes receivable  totaling $40,889 and $47,852 at July 31,</pre><pre>2013 and 2012, respectively.  The notes each carry an interest rate of 6.00% and</pre><pre>are due at varying  dates between  November  2013 and March 2016.  The notes are</pre><pre>secured by equipment.</pre><pre>The  Company  has an  additional  note  receivable  in the amount of $22,561 and</pre><pre>$25,000 at July 31, 2013 and 2012,  respectively . This note carries an interest</pre><pre>rate of 8.00%. The note is secured by equipment.</pre>

<pre>A  reconciliation  of the effective tax rate with the statutory U.S.  income tax</pre><pre>rate at July 31 is as follows:</pre><pre>                                                               2013                     2012</pre><pre>                                                        -------------------       ------------------</pre><pre>                                                                      % of                     % of</pre><pre>                                                                     Pretax                   Pretax</pre><pre>                                                        Income       Amount       Income      Amount</pre><pre>                                                        ------       ------       ------      ------</pre><pre>Income taxes per statement of operations              $      0           0%      $      0         0%</pre><pre>Loss for financial reporting purposes without tax</pre><pre> expense or benefit                                    (29,000)        (34)%      (38,500)      (34)%</pre><pre>                                                      --------       -----       --------     -----</pre><pre>Income taxes at statutory rate                        $(29,000)        (34)%     $(38,500)      (34)%</pre><pre>                                                      ========       =====       ========     =====</pre>

<pre>The components of and changes in the net deferred taxes were as follows:</pre><pre>                                                 2013                  2012</pre><pre>                                              ----------            ----------</pre><pre>Deferred tax assets:</pre><pre>  Net operating loss carryforwards            $  124,400            $  124,600</pre><pre>  Compensation and Miscellaneous                  17,300                15,600</pre><pre>                                              ----------            ----------</pre><pre>Deferred tax assets                              141,700               140,200</pre><pre>                                              ----------            ----------</pre><pre>Deferred tax liabilities:</pre><pre>  Depreciation                                         0                   100</pre><pre>                                              ----------            ----------</pre><pre>Total                                            141,700               140,100</pre><pre>Valuation Allowance                             (141,700)             (140,100)</pre><pre>                                              ----------            ----------</pre><pre>Net deferred tax assets:                      $        0            $        0</pre><pre>                                              ==========            ==========</pre>

<pre>The Company has  incurred  losses that can be carried  forward to offset  future</pre><pre>earnings if conditions of the Internal Revenue Code are met. These losses are as</pre><pre>follows:</pre><pre>                                                                  Expiration</pre><pre>     Year of Loss                             Amount                 Date</pre><pre>     ------------                            --------             ---------</pre><pre>Period Ended July 31, 2008                   $ 62,107             2/28/2029</pre><pre>Period Ended July 31, 2009                   $ 68,766             2/28/2030</pre><pre>Period Ended July 31, 2010                   $ 25,311             2/28/2031</pre><pre>Period Ended July 31, 2011                   $ 96,481             2/28/2032</pre><pre>Period Ended July 31, 2012                   $113,260             2/28/2033</pre>

<pre>Income taxes on continuing operations at July 31 include the following:</pre><pre>                                                   2013                 2012</pre><pre>                                                 --------             -------</pre><pre>Currently payable                                $      0             $     0</pre><pre>Deferred                                                0                   0</pre><pre>                                                 --------             -------</pre><pre>  Total                                          $      0             $     0</pre><pre>                                                 ========             =======</pre>

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Components Of Income Taxes (Tables)	12 Months Ended
Components Of Income Taxes (Tables)	Jul. 31, 2013
Components Of Income Taxes
Income taxes on continuing operations	Income taxes on continuing operations at July 31 include the following: 2013 2012 -------- ------- Currently payable $ 0 $ 0 Deferred 0 0 -------- ------- Total $ 0 $ 0 ======== =======
Effective Income Tax Rate Reconciliation	A reconciliation of the effective tax rate with the statutory U.S. income tax rate at July 31 is as follows: 2013 2012 ------------------- ------------------ % of % of Pretax Pretax Income Amount Income Amount ------ ------ ------ ------ Income taxes per statement of operations $ 0 0% $ 0 0% Loss for financial reporting purposes without tax expense or benefit (29,000) (34)% (38,500) (34)% -------- ----- -------- ----- Income taxes at statutory rate $(29,000) (34)% $(38,500) (34)% ======== ===== ======== =====
Components of and changes in the net deferred taxes	The components of and changes in the net deferred taxes were as follows: 2013 2012 ---------- ---------- Deferred tax assets: Net operating loss carryforwards $ 124,400 $ 124,600 Compensation and Miscellaneous 17,300 15,600 ---------- ---------- Deferred tax assets 141,700 140,200 ---------- ---------- Deferred tax liabilities: Depreciation 0 100 ---------- ---------- Total 141,700 140,100 Valuation Allowance (141,700) (140,100) ---------- ---------- Net deferred tax assets: $ 0 $ 0 ========== ==========
Losses are as follows	The Company has incurred losses that can be carried forward to offset future earnings if conditions of the Internal Revenue Code are met. These losses are as follows: Expiration Year of Loss Amount Date ------------ -------- --------- Period Ended July 31, 2008 $ 62,107 2/28/2029 Period Ended July 31, 2009 $ 68,766 2/28/2030 Period Ended July 31, 2010 $ 25,311 2/28/2031 Period Ended July 31, 2011 $ 96,481 2/28/2032 Period Ended July 31, 2012 $113,260 2/28/2033

Statements of Income (USD $)	12 Months Ended
Jul. 31, 2013	Jul. 31, 2012
REVENUE:
Equipment and parts sales	$ 55,077	$ 767
Cost of Sales	21,389	138
Gross Margin	33,688	629
EXPENSES
Selling, general and administration	117,031	115,714
Depreciation	0	0
Total Expenses	117,031	115,714
(Loss) from Operations	(83,343)	(115,085)
OTHER INCOME (EXPENSE)
Interest income	3,799	2,842
Interest expense	(5,747)	(6,491)
Total Other Income (Expense)	(1,948)	(3,649)
Net (Loss) Before Income Taxes	(85,291)	(118,734)
Provision for Income Taxes	0	0
Net (Loss)	$ (85,291)	$ (118,734)
Net (Loss) per Share - Basic and Fully Diluted	$ (0.01)	$ (0.02)
Weighted average number of common shares outstanding - basic and fully diluted	6,395,418	5,611,975

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Statements of Income (USD $)
12 Months Ended

Jul. 31, 2013

Jul. 31, 2012

REVENUE:

Equipment and parts sales $ 55,077 $ 767

Cost of Sales 21,389 138

Gross Margin 33,688 629

EXPENSES

Selling, general and administration 117,031 115,714

Depreciation 0 0

Total Expenses 117,031 115,714

(Loss) from Operations (83,343) (115,085)

OTHER INCOME (EXPENSE)

Interest income 3,799 2,842

Interest expense (5,747) (6,491)

Total Other Income (Expense) (1,948) (3,649)

Net (Loss) Before Income Taxes (85,291) (118,734)

Provision for Income Taxes 0 0

Net (Loss) $ (85,291) $ (118,734)

Net (Loss) per Share - Basic and Fully Diluted $ (0.01) $ (0.02)

Weighted average number of common shares outstanding - basic and fully diluted 6,395,418 5,611,975

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XML 13 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8

PROPERTY, PLANT, AND EQUIPMENT
12 Months Ended

Jul. 31, 2013

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT
NOTE 4 - PROPERTY, PLANT, AND EQUIPMENT
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RELATED PARTIES TRANSACTIONS (Details) (USD $)
12 Months Ended

Jul. 31, 2013

Jul. 31, 2012

RELATED PARTIES TRANSACTIONS:

Rent expense to stockholder totaled $ 15,000 $ 15,000

Rent payable to stockholder 0 0

Accounts payable totaling was forgiven 15,000

Accounts payable totaling converted to common stock 15,000

Compensation fees expense to stockholders totaled 66,000 66,000

Compensation fees payable 0 0

Accounts payable totaling was forgiven. 66,000

Accounts payable converted to common stock 66,000

Commission expense totaled 0 0

Amounts payable to the related party 36,074 36,074

stockholders of the Company loaned a total 62,750 62,750

stockholders of the Company advanced a total $ 15,000

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SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

Jul. 31, 2013

Jul. 31, 2012

SIGNIFICANT ACCOUNTING POLICIES:

Allowance for uncollectible receivables $ 0 $ 0

Notes receivable totaling 40,889 47,852

Notes carry an interest rate 6.00% 6.00%

Additional note receivable in the amount 22,561 25,000

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Advertising and marketing costs 6,450 1,650

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Statements of Cash Flows (USD $)
12 Months Ended

Jul. 31, 2013

Jul. 31, 2012

CASH FLOWS FROM OPERATING ACTIVITIES

Net (loss) $ (85,291) $ (118,734)

Adjustments to reconcile net income (loss) to net cash used in operating activities:

(Increase) Decrease in accounts receivable (3,695) (435)

(Increase) Decrease in interest receivable (1,230) (774)

Decrease (Increase) in inventory 13,901 (14,709)

(Increase) Decrease in deposits (12,000) 0

Increase (Decrease) in accounts payable 101,978 72,072

Increase (Decrease) in deferred revenue (50,000) 25,000

Increase (Decrease) in other accrued expenses 4,449 4,635

Net cash from (used by) operating activities (31,888) (32,945)

CASH FLOWS FROM INVESTING ACTIVITIES

Payments on notes receivable 9,401 8,693

CASH FLOWS FROM FINANCING ACTIVITIES

Loans from stockholders 0 14,200

Advances from stockholders 15,000 0

Net cash from (used by) financing activities 15,000 14,200

Net Increase (decrease) in cash (7,487) (10,052)

Cash and equivalents - beginning 9,658 19,710

Cash and equivalents - ending 2,171 9,658

SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION

Interest 873 913

Income Taxes 0 0

NON-CASH FINANCING ACTIVITIES

Converted accounts payable due to three stockholders totaling 81,000 0

Exchanged accrued rents and management fees totaling $ 0 $ 81,000

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Common Stock, Shares Authorized 100,000,000 100,000,000

Common Stock, Shares Issued 6,395,418 6,395,418

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COMPARATIVE STATEMENTS
12 Months Ended

Jul. 31, 2013

COMPARATIVE STATEMENTS

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NOTE 8 - COMPARATIVE STATEMENTS
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Statements of Stockholders' Equity (USD $)

Issued Shares

Par Value

USD ($)

Additional paid-in capital

USD ($)

Accumulated (Deficit)

USD ($)

Total Stockholders' Equity (Deficit)

USD ($)

Balance at Jul. 31, 2011 5,585,418 5,585 244,165 (295,528) (45,778)

Issuance of Common Stock July, 2012 810,000 810 80,190 0 81,000

Net (Loss) $ 0 $ 0 $ (118,734) $ (118,734)

Balance at Jul. 31, 2012 6,395,418 6,395 324,355 (414,262) (83,512)

Conversion of stockholder payables July 2013 0 81,000 0 81,000

Net (Loss) $ 0 $ 0 $ (85,291) $ (85,291)

Balance at Jul. 31, 2013 6,395,418 6,395 405,355 (499,553) (87,803)

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Balance Sheets (USD $)

Jul. 31, 2013

Jul. 31, 2012

CURRENT ASSETS

Cash in bank $ 2,171 $ 9,658

Accounts receivable 4,495 800

Current portion of notes receivable 30,113 24,621

Interest receivable 2,447 1,217

Deposits 12,000 0

Inventory 1,070 14,971

Total Current Assets 52,296 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 33,337 48,231

Deposits. 10 10

Total Other Assets 33,347 48,241

TOTAL ASSETS 85,643 99,508

CURRENT LIABILITIES

Accounts payable 72,524 51,547

Advances - stockholders 15,000 0

Notes payable - stockholders 62,750 62,750

Other accrued expenses 23,172 18,723

Deferred Revenue 0 50,000

Total Current Liabilites 173,446 183,020

STOCKHOLDERS' EQUITY (DEFICIT)

Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at July 31, 2013 and 2012 6,395 6,395

Additional paid-in capital 405,355 324,355

Retained (deficit) (499,553) (414,262)

Total Stockholders' (Deficit) (87,803) (83,512)

TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) $ 85,643 $ 99,508

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losses carried forward to offset future earnings follows (Details) (USD $)

Jul. 31, 2013

losses carried forward to offset future earnings follows:

Year of Loss July 31, 2008 Expiration Date February 28, 2029 $ 62,107

Year of Loss July 31, 2009 Expiration Date February 28, 2030 68,766

Year of Loss July 31, 2010 Expiration Date February 28, 2031 25,311

Year of Loss July 31, 2011 Expiration Date February 28, 2032 96,481

Year of Loss July 31, 2012 Expiration Date February 28, 2033 $ 113,260

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RELATED PARTIES
12 Months Ended

Jul. 31, 2013

RELATED PARTIES

RELATED PARTIES
NOTE 7 - RELATED PARTIES
The Company leases warehouse and office space from one of its stockholders. Rent
expense to this stockholder totaled $15,000 for the years ended July 31, 2013
and 2012. Rent payable to this stockholder was $-0- at both July 31, 2013 and
2012. Accounts payable totaling $15,000 was forgiven by the stockholder on July
31, 2013. Accounts payable totaling $15,000 were converted to common stock
during year ended July 31, 2012.
The Company paid compensation fees to three of its stockholders. Compensation
fees expense to these stockholders totaled $66,000 for both years ended July 31,
2013 and 2012. Compensation fees payable to these stockholders were $-0- at both
July 31, 2013 and 2012. Accounts payable totaling $66,000 was forgiven on July
31, 2013. Accounts payable totaling $66,000 was converted to common stock during
the year ended July 31, 2012.
On July 31, 2009 the Company entered into a distribution agreement with another
company owned by one of the Company's stockholders. The agreement gives the
related party exclusive distribution rights for the Company's products. The
company waived its commissions on sales for the year ended July 31, 2013.
Commission expense totaled $-0- for the years ended July 31, 2013 and 2012. The
amounts payable to the related party were $36,074 at July 31, 2013 and 2012.
Four stockholders of the Company loaned a total of $62,750 to the Company at
various times during the years ended July 31, 2012 and 2011. The loans carry
interest rates from 8% to 12% and are due on demand.
Two stockholders of the Company advanced a total of $15,000 to the Company at
various times during the year ended July 31, 2013. The advances carry no
interest.

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The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Accounting Policies (Policies)
12 Months Ended

Jul. 31, 2013

Accounting Policies:

NATURE OF OPERATIONS
NATURE OF OPERATIONS
The Company manufactures for sale specialized equipment for use in the concrete
leveling industry. The Company's product is sold primarily to end users. The
Company recognizes its revenue when the product is shipped or picked up by the
customer.

REVENUE RECOGNITION
REVENUE RECOGNITION
The Company recognizes revenue when product is shipped or picked up by the
customer.

ACCOUNTS RECEIVABLE Policy
ACCOUNTS RECEIVABLE
The Company grants credit to its customers in the ordinary course of business.
The Company provides for an allowance for uncollectible receivables based on
prior experience. The allowance was $-0- at July 31, 2013 and 2012.

NOTES RECEIVABLE Policy
NOTES RECEIVABLE
The Company has three notes receivable totaling $40,889 and $47,852 at July 31,
2013 and 2012, respectively. The notes each carry an interest rate of 6.00% and
are due at varying dates between November 2013 and March 2016. The notes are
secured by equipment.
The Company has an additional note receivable in the amount of $22,561 and
$25,000 at July 31, 2013 and 2012, respectively . This note carries an interest
rate of 8.00%. The note is secured by equipment.

ADVERTISING AND MARKETING
ADVERTISING AND MARKETING
Advertising and marketing costs are charged to operations when incurred.
Advertising costs were $6,450 and $1,650 for the years ended July 31, 2013, and
2012, respectively.

INVENTORIES Policy
INVENTORIES
Inventories, which consist of parts and work in progress, are recorded at the
lower of cost or fair market value.

USE OF ESTIMATES
USE OF ESTIMATES
The preparation of the 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 and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the period. Actual results could differ from those estimates.

GOING CONCERN
GOING CONCERN
The Company was formed on August 28, 2007 and was in the development stage
through July 31, 2009. The year ended July 31, 2010 was the first year during
which it was considered an operating company. The Company has sustained
substantial operating losses since its inception. In addition, the Company has
used substantial amounts of working capital in its operations. Further, at July
31, 2013, current liabilities exceed current assets by $121,151, and total
liabilities exceed total assets by $87,803. The Company is of the opinion that
funds being received from installment sales of its service units will provide a
certain level of cash flow. However, in order to fabricate an improved 2013
model service unit, the Company has found it necessary to borrow funds to
purchase the components. Success will be dependent upon management's ability to
obtain future financing and liquidity, and success of its future operations.
These factors raise substantial doubt about the company's ability to continue as
a going concern. These financial statements do not include any adjustments that
might result from the outcome of this uncertainty.

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- Details

Name: fil_AccountingPoliciesAbstract1

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=32704220&loc=d3e8275-108329

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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XML 31 R12.htm IDEA: XBRL DOCUMENT v2.4.0.8

INCOME TAXES
12 Months Ended

Jul. 31, 2013

INCOME TAXES

INCOME TAXES
NOTE 6 - INCOME TAXES
Income taxes on continuing operations at July 31 include the following:
                                                   2013                 2012
                                                 --------             -------
Currently payable                                $      0             $     0
Deferred                                                0                   0
                                                 --------             -------
Total                                         $      0             $     0
                                                 ========             =======
A reconciliation of the effective tax rate with the statutory U.S. income tax
rate at July 31 is as follows:
                                                               2013                     2012
                                                        -------------------       ------------------
                                                                      % of                     % of
                                                                     Pretax                   Pretax
                                                        Income       Amount       Income      Amount
                                                        ------       ------       ------      ------
Income taxes per statement of operations              $      0           0%      $      0         0%
Loss for financial reporting purposes without tax
expense or benefit                                    (29,000)        (34)%      (38,500)      (34)%
                                                      --------       -----       --------     -----
Income taxes at statutory rate                        $(29,000)        (34)%     $(38,500)      (34)%
                                                      ========       =====       ========     =====
The components of and changes in the net deferred taxes were as follows:
                                                 2013                  2012
                                              ----------            ----------
Deferred tax assets:
Net operating loss carryforwards            $ 124,400            $ 124,600
Compensation and Miscellaneous                  17,300                15,600
                                              ----------            ----------
Deferred tax assets                              141,700               140,200
                                              ----------            ----------
Deferred tax liabilities:
Depreciation                                         0                   100
                                              ----------            ----------
Total                                            141,700               140,100
Valuation Allowance                             (141,700)             (140,100)
                                              ----------            ----------
Net deferred tax assets:                      $        0            $        0
                                              ==========            ==========
Deferred taxes are provided for temporary differences in deducting expenses for
financial statement and tax purposes. The principal source for deferred tax
assets are net operating loss carryforwards and accrued compensation. No
deferred taxes are reflected in the balance sheet at July 31, 2013 or 2012 due
to a valuation allowance, which increased by $1,600 and $40,500 in 2013 and
2012, respectively.
The Company has incurred losses that can be carried forward to offset future
earnings if conditions of the Internal Revenue Code are met. These losses are as
follows:
                                                                  Expiration
     Year of Loss                             Amount                 Date
     ------------                            --------             ---------
Period Ended July 31, 2008                   $ 62,107             2/28/2029
Period Ended July 31, 2009                   $ 68,766             2/28/2030
Period Ended July 31, 2010                   $ 25,311             2/28/2031
Period Ended July 31, 2011                   $ 96,481             2/28/2032
Period Ended July 31, 2012                   $113,260             2/28/2033
Tax periods ended July 31, 2010, 2011, 2012 and 2013 are subject to examination
by major taxing authorities.
There are no interest or tax penalty expenses reflected in the Balance Sheets or
Statements of Operations.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended

Jul. 31, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
This summary of significant accounting policies of Concrete Leveling Systems,
Inc. (hereinafter the "Company"), is presented to assist in understanding the
financial statements. The financial statements and notes are representations of
the Company's management,   which is responsible for their integrity and
objectivity.   These accounting policies conform to accounting   principles
generally accepted in the United States of America and have been consistently
applied in the preparation of the financial statements.
NATURE OF OPERATIONS
The Company manufactures for sale specialized equipment for use in the concrete
leveling industry. The Company's product is sold primarily to end users. The
Company recognizes its revenue when the product is shipped or picked up by the
customer.
REVENUE RECOGNITION
The Company recognizes revenue when product is shipped or picked up by the
customer.
ACCOUNTS RECEIVABLE
The Company grants credit to its customers in the ordinary course of business.
The Company provides for an allowance for uncollectible receivables based on
prior experience. The allowance was $-0- at July 31, 2013 and 2012.
NOTES RECEIVABLE
The Company has three notes receivable totaling $40,889 and $47,852 at July 31,
2013 and 2012, respectively. The notes each carry an interest rate of 6.00% and
are due at varying dates between November 2013 and March 2016. The notes are
secured by equipment.
The Company has an additional note receivable in the amount of $22,561 and
$25,000 at July 31, 2013 and 2012, respectively . This note carries an interest
rate of 8.00%. The note is secured by equipment.
ADVERTISING AND MARKETING
Advertising and marketing costs are charged to operations when incurred.
Advertising costs were $6,450 and $1,650 for the years ended July 31, 2013, and
2012, respectively.
INVENTORIES
Inventories, which consist of parts and work in progress, are recorded at the
lower of cost or fair market value.
USE OF ESTIMATES
The preparation of the 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 and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the period. Actual results could differ from those estimates.
GOING CONCERN
The Company was formed on August 28, 2007 and was in the development stage
through July 31, 2009. The year ended July 31, 2010 was the first year during
which it was considered an operating company. The Company has sustained
substantial operating losses since its inception. In addition, the Company has
used substantial amounts of working capital in its operations. Further, at July
31, 2013, current liabilities exceed current assets by $121,151, and total
liabilities exceed total assets by $87,803. The Company is of the opinion that
funds being received from installment sales of its service units will provide a
certain level of cash flow. However, in order to fabricate an improved 2013
model service unit, the Company has found it necessary to borrow funds to
purchase the components. Success will be dependent upon management's ability to
obtain future financing and liquidity, and success of its future operations.
These factors raise substantial doubt about the company's ability to continue as
a going concern. These financial statements do not include any adjustments that
might result from the outcome of this uncertainty.

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12 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Income taxes on continuing operations include the following:

Currently payable $ 0 $ 0

Deferred 0 0

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SUBSEQUENT EVENTS
12 Months Ended

Jul. 31, 2013

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS
NOTE 9 - SUBSEQUENT EVENTS
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Components of and changes in the net deferred taxes were as follows (Details) (USD $)

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Jul. 31, 2012

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Document and Entity Information (USD $)
12 Months Ended

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RELATED PARTIES TRANSACTIONS (Details) (USD $)	12 Months Ended
RELATED PARTIES TRANSACTIONS (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
RELATED PARTIES TRANSACTIONS:
Rent expense to stockholder totaled	$ 15,000	$ 15,000
Rent payable to stockholder	0	0
Accounts payable totaling was forgiven	15,000
Accounts payable totaling converted to common stock		15,000
Compensation fees expense to stockholders totaled	66,000	66,000
Compensation fees payable	0	0
Accounts payable totaling was forgiven.	66,000
Accounts payable converted to common stock		66,000
Commission expense totaled	0	0
Amounts payable to the related party	36,074	36,074
stockholders of the Company loaned a total	62,750	62,750
stockholders of the Company advanced a total	$ 15,000

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
SIGNIFICANT ACCOUNTING POLICIES:
Allowance for uncollectible receivables	$ 0	$ 0
Notes receivable totaling	40,889	47,852
Notes carry an interest rate	6.00%	6.00%
Additional note receivable in the amount	22,561	25,000
Note carries an interest rate	8.00%	8.00%
Advertising and marketing costs	6,450	1,650
Current liabilities exceed current assets	121,151	0
Total liabilities exceed total assets	$ 87,803	$ 0

Statements of Cash Flows (USD $)	12 Months Ended
Statements of Cash Flows (USD $)	Jul. 31, 2013	Jul. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$ (85,291)	$ (118,734)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
(Increase) Decrease in accounts receivable	(3,695)	(435)
(Increase) Decrease in interest receivable	(1,230)	(774)
Decrease (Increase) in inventory	13,901	(14,709)
(Increase) Decrease in deposits	(12,000)	0
Increase (Decrease) in accounts payable	101,978	72,072
Increase (Decrease) in deferred revenue	(50,000)	25,000
Increase (Decrease) in other accrued expenses	4,449	4,635
Net cash from (used by) operating activities	(31,888)	(32,945)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments on notes receivable	9,401	8,693
CASH FLOWS FROM FINANCING ACTIVITIES
Loans from stockholders	0	14,200
Advances from stockholders	15,000	0
Net cash from (used by) financing activities	15,000	14,200
Net Increase (decrease) in cash	(7,487)	(10,052)
Cash and equivalents - beginning	9,658	19,710
Cash and equivalents - ending	2,171	9,658
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION
Interest	873	913
Income Taxes	0	0
NON-CASH FINANCING ACTIVITIES
Converted accounts payable due to three stockholders totaling	81,000	0
Exchanged accrued rents and management fees totaling	$ 0	$ 81,000

Balance Sheets Parentheticals (USD $)	Jul. 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

Statements of Stockholders' Equity (USD $)	Issued Shares	Par Value USD ($)	Additional paid-in capital USD ($)	Accumulated (Deficit) USD ($)	Total Stockholders' Equity (Deficit) USD ($)
Balance at Jul. 31, 2011	5,585,418	5,585	244,165	(295,528)	(45,778)
Issuance of Common Stock July, 2012	810,000	810	80,190	0	81,000
Net (Loss)		$ 0	$ 0	$ (118,734)	$ (118,734)
Balance at Jul. 31, 2012	6,395,418	6,395	324,355	(414,262)	(83,512)
Conversion of stockholder payables July 2013		0	81,000	0	81,000
Net (Loss)		$ 0	$ 0	$ (85,291)	$ (85,291)
Balance at Jul. 31, 2013	6,395,418	6,395	405,355	(499,553)	(87,803)

Balance Sheets (USD $)	Jul. 31, 2013	Jul. 31, 2012
CURRENT ASSETS
Cash in bank	$ 2,171	$ 9,658
Accounts receivable	4,495	800
Current portion of notes receivable	30,113	24,621
Interest receivable	2,447	1,217
Deposits	12,000	0
Inventory	1,070	14,971
Total Current Assets	52,296	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	33,337	48,231
Deposits.	10	10
Total Other Assets	33,347	48,241
TOTAL ASSETS	85,643	99,508
CURRENT LIABILITIES
Accounts payable	72,524	51,547
Advances - stockholders	15,000	0
Notes payable - stockholders	62,750	62,750
Other accrued expenses	23,172	18,723
Deferred Revenue	0	50,000
Total Current Liabilites	173,446	183,020
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at July 31, 2013 and 2012	6,395	6,395
Additional paid-in capital	405,355	324,355
Retained (deficit)	(499,553)	(414,262)
Total Stockholders' (Deficit)	(87,803)	(83,512)
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)	$ 85,643	$ 99,508

losses carried forward to offset future earnings follows (Details) (USD $)	Jul. 31, 2013
losses carried forward to offset future earnings follows:
Year of Loss July 31, 2008 Expiration Date February 28, 2029	$ 62,107
Year of Loss July 31, 2009 Expiration Date February 28, 2030	68,766
Year of Loss July 31, 2010 Expiration Date February 28, 2031	25,311
Year of Loss July 31, 2011 Expiration Date February 28, 2032	96,481
Year of Loss July 31, 2012 Expiration Date February 28, 2033	$ 113,260

Accounting Policies (Policies)	12 Months Ended
Accounting Policies (Policies)	Jul. 31, 2013
Accounting Policies:
NATURE OF OPERATIONS	NATURE OF OPERATIONS The Company manufactures for sale specialized equipment for use in the concrete leveling industry. The Company's product is sold primarily to end users. The Company recognizes its revenue when the product is shipped or picked up by the customer.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenue when product is shipped or picked up by the customer.
ACCOUNTS RECEIVABLE Policy	ACCOUNTS RECEIVABLE The Company grants credit to its customers in the ordinary course of business. The Company provides for an allowance for uncollectible receivables based on prior experience. The allowance was $-0- at July 31, 2013 and 2012.
NOTES RECEIVABLE Policy	NOTES RECEIVABLE The Company has three notes receivable totaling $40,889 and $47,852 at July 31, 2013 and 2012, respectively. The notes each carry an interest rate of 6.00% and are due at varying dates between November 2013 and March 2016. The notes are secured by equipment. The Company has an additional note receivable in the amount of $22,561 and $25,000 at July 31, 2013 and 2012, respectively . This note carries an interest rate of 8.00%. The note is secured by equipment.
ADVERTISING AND MARKETING	ADVERTISING AND MARKETING Advertising and marketing costs are charged to operations when incurred. Advertising costs were $6,450 and $1,650 for the years ended July 31, 2013, and 2012, respectively.
INVENTORIES Policy	INVENTORIES Inventories, which consist of parts and work in progress, are recorded at the lower of cost or fair market value.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of the 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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.
GOING CONCERN	GOING CONCERN The Company was formed on August 28, 2007 and was in the development stage through July 31, 2009. The year ended July 31, 2010 was the first year during which it was considered an operating company. The Company has sustained substantial operating losses since its inception. In addition, the Company has used substantial amounts of working capital in its operations. Further, at July 31, 2013, current liabilities exceed current assets by $121,151, and total liabilities exceed total assets by $87,803. The Company is of the opinion that funds being received from installment sales of its service units will provide a certain level of cash flow. However, in order to fabricate an improved 2013 model service unit, the Company has found it necessary to borrow funds to purchase the components. Success will be dependent upon management's ability to obtain future financing and liquidity, and success of its future operations. These factors raise substantial doubt about the company's ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Income taxes on continuing operations include the following (Details) (USD $)	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Income taxes on continuing operations include the following:
Currently payable	$ 0	$ 0
Deferred	0	0
Total	$ 0	$ 0

Components of and changes in the net deferred taxes were as follows (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Deferred tax assets:
Net operating loss carryforwards	$ 124,400	$ 124,600
Compensation and Miscellaneous	17,300	15,600
Deferred tax assets	141,700	140,200
Deferred tax liabilities:
Depreciation	0	100
Total.	141,700	140,100
Valuation Allowance	(141,700)	(140,100)
Net deferred tax assets:	$ 0	$ 0

Reconciliation of the effective tax rate as follows (Details) (USD $)	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Reconciliation of the effective tax rate as follows:
Income taxes per statement of operations (Income)	$ 0	$ 0
Loss for financial reporting purposes without tax expense or benefit (Income)	(29,000)	(38,500)
Income taxes at statutory rate (Income)	$ (29,000)	$ (38,500)

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Jul. 31, 2013	Oct. 17, 2013
Document and Entity Information:
Entity Registrant Name	Concrete Leveling Systems Inc
Document Type	10-K
Document Period End Date	Jul. 31, 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	FY
Entity Public Float	$ 388,533