0001165527-15-000509.txt : 20151026 0001165527-15-000509.hdr.sgml : 20151026 20151026141340 ACCESSION NUMBER: 0001165527-15-000509 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20150731 FILED AS OF DATE: 20151026 DATE AS OF CHANGE: 20151026 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: 151174781 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 g8052.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, 2015 [ ] 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 $283,726. This value is based upon the bid price as of the last business day of the registrant's most recently completed second quarter. Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of October 21, 2015. 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 16 9A Controls and Procedures 16 10 Directors and Executive Officers of the Registrant 16 11 Executive Compensation 17 12 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 19 13 Certain Relationships and Related Transactions, and Director Independence 20 14 Principal Accountant Fees and Services 20 15 Exhibits and Financial Statement Schedules 20 Signatures 21 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 14 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 has waived its commissions on sales since 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 Officers 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 Company 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 Company 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 2014 2015 ---------------- ---------------- High Low High Low ---- --- ---- --- First Quarter $0.18* $0.12* $0.12* $0.12* Second Quarter $0.16* $0.12* $0.12* $0.12* Third Quarter $0.15* $0.12* $0.13* $0.13* Fourth Quarter $0.12* $0.12* $0.40* $0.35* ---------- * 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 officers in satisfaction of salary and rental obligations of the Company. All 4 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 2014 and 2015. 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 no new units 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 the last fiscal year. However, CLS has established allowances for the potential uncollectability of it notes receivable. CLS continues to incur substantial operating losses, due to lack of new product sales. Management is encouraged by the positive feedback received from its customers who have operated the units, however there are no current negotiations for new units. The Company 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. Over the past fiscal year, marketing of the Company's product has suffered as the result of a lack of capital. 5 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. The past 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. Management is currently investigating alternative methods of marketing its product. Now that the concrete service units have been in the field for several years, the Company has verified the quality of its product. As the economy improves, the Company is looking forward to the easing of credit for entrepreneurs who wish to enter into the concrete leveling business. 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, 2015 and 2014, and the related statements of income, stockholders' equity (deficit), and cash flows for each of the years in the two-year period ended July 31, 2015. 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, 2015 and 2014, and the results of its operations and its cash flows for each of the years in the two-year period ended July 31, 2015 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 21, 2015 7 Concrete Leveling Systems, Inc. Balance Sheets July 31, 2015 and 2014
2015 2014 ---------- ---------- ASSETS CURRENT ASSETS Cash in bank $ 116 $ 593 Accounts receivable, net of allowance for doubtful accounts of $4,046 and $2,248 at July 31, 2015 and 2014 449 2,727 Current portion of notes receivable, net of allowance for loan losses of $39,050 and $29,325 at July 31, 2015 and 2014 13,423 13,087 Interest receivable, net of collectability allowance of $3,922 and $2,185 at July 31, 2015 and 2014 1,910 2,288 Inventory 17,379 15,596 Prepaid expenses and other current assets 352 436 ---------- ---------- Total Current Assets 33,629 34,727 ---------- ---------- PROPERTY, PLANT AND EQUIPMENT Equipment 700 700 Less: Accumulated depreciation (700) (700) ---------- ---------- Total Property, Plant and Equipment -- -- ---------- ---------- OTHER ASSETS Notes receivable, net of current portion 5,618 17,271 Deposits -- 10 ---------- ---------- Total Other Assets 5,618 17,281 ---------- ---------- TOTAL ASSETS $ 39,247 $ 52,008 ========== ========== LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) CURRENT LIABILITIES Accounts payable $ 36,317 $ 30,923 Accounts payable - stockholders 35,654 36,074 Advances - stockholders 74,300 49,600 Notes payable - stockholders 62,750 62,750 Accrued interest - stockholders 15,139 15,139 Other accrued expenses 12,350 8,529 ---------- ---------- Total Current Liabilities 236,510 203,015 ---------- ---------- STOCKHOLDERS' EQUITY (DEFICIT) Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at July 31, 2015 and 2014 6,395 6,395 Additional paid-in capital 405,355 405,355 Retained (deficit) (609,013) (562,757) ---------- ---------- Total Stockholders' (Deficit) (197,263) (151,007) ---------- ---------- TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) $ 39,247 $ 52,008 ========== ==========
See notes to financial statements. 8 Concrete Leveling Systems, Inc. Statements of Income For the Years Ended July 31, 2015 and 2014
2015 2014 ---------- ---------- Parts sales $ 545 $ 480 ---------- ---------- Cost of Sales 308 210 ---------- ---------- Gross Margin 237 270 ---------- ---------- Expenses Selling, general and administrative 47,388 65,525 (Loss) from Operations (47,151) (65,255) Other Income (Expense) Interest income 1,822 2,913 Interest expense (927) (862) ---------- ---------- Total Other Income (Expense) 895 2,051 ---------- ---------- Net (Loss) Before Income Taxes (46,256) (63,204) Provision for Income Taxes -- -- ---------- ---------- Net (Loss) $ (46,256) $ (63,204) ========== ========== Net (Loss) per Share - Basic and Fully Diluted $ (0.01) $ (0.01) ========== ========== Weighted average number of common shares outstanding - basic and fully diluted 6,395,418 6,395,418 ========== ==========
See notes to financial statements. 9 Concrete Leveling Systems, Inc. Statements of Stockholders' Equity (Deficit) For the Years Ended July 31, 2015 and 2014
Total Additional Stockholders' Issued Par Paid-in Accumulated Equity Shares Value Capital (Deficit) (Deficit) ------ ----- ------- --------- --------- Balance July 31, 2013 6,395,418 6,395 405,355 (499,553) (87,803) --------- ------- --------- --------- --------- Net (Loss) -- -- -- (63,204) (63,204) --------- ------- --------- --------- --------- Balance July 31, 2014 6,395,418 $ 6,395 $ 405,355 $(562,757) $(151,007) --------- ------- --------- --------- --------- Net (Loss) -- -- -- (46,256) (46,256) --------- ------- --------- --------- --------- Balance July 31, 2015 6,395,418 $ 6,395 $ 405,355 $(609,013) $(197,263) ========= ======= ========= ========= =========
See notes to financial statements. 10 Concrete Leveling Systems, Inc. Statements of Cash Flows For the Years Ended July 31, 2015 and 2014
2015 2014 -------- -------- CASH FLOWS FROM OPERATING ACTIVITIES Net (loss) $(46,256) $(63,204) Adjustments to reconcile net (loss) to net cash used in operating activities: Allowance for loan losses 9,725 29,325 Allowance for doubtful accounts 1,798 2,248 Allowance for uncollectable interest 1,737 2,185 Decrease (Increase) in accounts receivable 480 (480) (Increase) in interest receivable (1,359) (2,026) (Increase) in inventory (1,783) (14,526) Decrease (Increase) in prepaid expenses 84 (436) Decrease in deposits 10 12,000 Increase (Decrease) in accounts payable 4,974 (5,527) Increase in other accrued expenses 3,821 496 -------- -------- Net cash (used in) operating activities (26,769) (39,945) -------- -------- CASH FLOWS FROM INVESTING ACTIVITIES Payments on notes receivable 1,592 3,767 -------- -------- CASH FLOWS FROM FINANCING ACTIVITIES Advances from stockholders 24,700 34,600 -------- -------- Net (decrease) in cash (477) (1,578) Cash and equivalents - beginning 593 2,171 -------- -------- Cash and equivalents - ending $ 116 $ 593 ======== ======== SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION Interest $ 927 $ 862 ======== ======== Income Taxes $ -- $ -- ======== ========
See notes to financial statements. 11 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2015 and 2014 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. 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 uncollectable receivables based on prior experience. The allowance was $4,046 and $2,248 at July 31, 2015 and 2014, respectively. ADVERTISING AND MARKETING Advertising and marketing costs are charged to operations when incurred. Advertising costs were $-0- and $550 for the years ended July 31, 2015, and 2014, respectively. INVENTORIES Inventories, which consist of parts and work in progress, are recorded at the lower of first-in first-out 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, 2015, current liabilities exceed current assets by $202,881, and total liabilities exceed total assets by $197,263. 12 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2015 and 2014 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) GOING CONCERN (CONTINUED) 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 2016 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 - NOTES RECEIVABLE The Company has three notes receivable totaling $37,072 and $37,843 at July 31, 2015 and 2014, 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 $21,019 and $21,840 at July 31, 2015 and 2014, respectively. This note carries an interest rate of 8.00%. The note is secured by equipment. Management has established an estimated allowance for loan losses and uncollectable interest income based on its experience with specific debtors, including payment history, condition and location of collateral, and estimated cost of resale. The allowances totaled $42,972 and $31,510 at July 31, 2015 and 2014 respectively. 13 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2015 and 2014 NOTE 6 - OPERATING SEGMENT The Company operates in one reportable segment, concrete leveling systems sales. NOTE 7 - INCOME TAXES Income taxes on continuing operations at July 31 include the following: 2015 2014 -------- -------- 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:
2015 2014 ------------------- ------------------ % 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 (11,400) (34) (21,500) (34) -------- ------ -------- ------ Income taxes at statutory rate $(11,400) (34)% $(21,500) (34)% ======== ====== ======== ======
The components of and changes in the net deferred taxes were as follows: 2015 2014 ---------- ---------- Deferred tax assets: Net operating loss carryforwards $ 145,700 $ 134,400 Allowances for uncollectable accounts 15,900 11,400 Compensation and miscellaneous 17,100 17,300 ---------- ---------- Deferred tax assets 178,700 163,100 ---------- ---------- Valuation Allowance (178,700) (163,100) ---------- ---------- Net deferred tax assets: $ 0 $ 0 ========== ========== 14 Concrete Leveling Systems, Inc. Notes to Financial Statements July 31, 2015 and 2014 NOTE 7 - 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, 2015 or 2014 due to a valuation allowance, which increased by $15,600 and $21,400 in 2015 and 2014, 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 Period Ended July 31, 2014 $ 29,399 2/28/2035 Period Ended July 31, 2015 $ 33,483 2/28/2036 Tax periods ended July 31, 2012 through 2015 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 8 - RELATED PARTIES The Company uses warehouse and office space belonging to one of its stockholders. The stockholder does not charge the Company rent or other fees for the use of these facilities. 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. Commission expense totaled $-0- for the years ended July 31, 2015 and 2014. The amount payable to the related party was $35,654 and $36,074 at July 31, 2015 and 2014. Four stockholders of the Company loaned a total of $62,750 to the Company at various times during the years ended July 31, 2010 through 2012. The loans carry interest rates from 8.00% to 12.00% and are due on demand. The balances on the loans are $62,750 at both July 31, 2015 and 2014. Effective July 31, 2013, further interest accrual was waived by the noteholders. Two stockholders of the Company advanced a total of $74,300 to the Company at various times between November 2012 and July 2015. The balances on the advances are $74,300 and $49,600 at July 31, 2015 and 2014, respectively. The advances carry no interest. NOTE 9 - SUBSEQUENT EVENTS The Company has evaluated all subsequent events through October 21, 2015, the date the financial statements were available to be issued. There are no events to report. 15 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, 2015. 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. PART III ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT The Executive Officers and Directors and their respective ages as of July 31, 2015 are as follows: 16 Name of Director: Age: ----------------- ---- Suzanne I. Barth 54 Edward A. Barth 57 Eugene H. Swearengin 61 EXECUTIVE OFFICERS Executive Officer: Age: Office: ------------------ ---- ------- Suzanne I. Barth 54 Chief Executive Officer and Chief Financial Officer Edward A. Barth 57 President Eugene H. Swearengin 61 Secretary Suzanne I. Barth, age 54, 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 26 years, Mrs. Barth has been involved as an office manager for various businesses in the construction industry. Edward A. Barth, age 57 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 61, 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 37 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. 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. 17
Other Securities Name and Annual Restricted Underlying All Other Principal Compen- Stock Options/ LTIP Compen- Position Year Salary($) Bonus sation($) Award(s)($) SARs($) Payouts($) sation($) -------- ---- --------- ----- --------- ----------- ------- ---------- --------- Suzanne I. Barth, 2014 $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 President, CEO Suzanne I. Barth, 2015 $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 President, CEO Edward A. Barth, 2014 $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 President Edward A. Barth, 2015 $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 President Eugene H. Swearengin, 2014 $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Secretary Eugene H. Swearengin, 2015 $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Secretary
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 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. 18 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, 2015 and by the officers and directors, individually and as a group. Except as otherwise indicated, all shares are owned directly.
Amount of Name and address beneficial Percent of Class of Stock of beneficial owner ownership class -------------- ------------------- --------- ----- Common stock Suzanne I. Barth 2,951,667 59.90% Director, Chief Executive + 879,167 (owned Officer and Chief Financial directly by her spouse, Officer Edward A. Barth) 5046 East Boulevard NW Total Shares 3,782,084 Canton, OH 44718 Common stock Edward A. Barth 879,167 59.90% Director and President +2,951,667 (owned 5046 East Boulevard NW directly by his spouse, Canton, OH 44718 Suzanne I. Barth) Total shares 3,380,834 Common stock Eugene H. Swearengin 185,000 2.89% Director and Secretary 7855 Freedom Ave., NW North Canton, OH 44720
19 Common stock: All Officers and Directors as a group that consist of three individuals as of July 31, 2015 directly owned 4,015,834 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, 2015. 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. 2015 2014 -------- -------- A. Audit Fees - $ 15,620 $ 19,230 B. Audit-Related Fees - $ 0 $ 0 C. Tax Fees - $ 500 $ 550 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 ---------- * This Exhibit incorporated by reference to Form SB-2 filed January 16, 2008. 20 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 26, 2015 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 26, 2015 21 EX-31.1 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 26, 2015 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, 2015 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. By: /s/ Suzanne I. Barth ------------------------------------- Suzanne I. Barth Date: October 26, 2015 EX-101.INS 4 clev-20150731.xml 4046 2248 39050 29325 3922 2185 0.001 0.001 100000000 100000000 6395418 6395418 6395418 6395418 545 480 308 210 237 270 47388 65525 -47151 -65255 1822 2913 -927 -862 895 2051 -46256 -63204 0 0 -46256 -63204 -0.01 -0.01 6395418 6395418 <!--egx--><pre>NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</pre><pre>This summary of significant&nbsp; accounting&nbsp; policies of Concrete&nbsp; Leveling Systems,</pre><pre>Inc.&nbsp; (hereinafter the "Company"),&nbsp; is presented to assist in understanding&nbsp; the</pre><pre>financial statements.&nbsp; The financial statements and notes are representations of</pre><pre>the&nbsp; Company's&nbsp; management,&nbsp;&nbsp; which&nbsp; is&nbsp; responsible&nbsp; for&nbsp; their&nbsp; integrity&nbsp; and</pre><pre>objectivity.&nbsp;&nbsp; These&nbsp; accounting&nbsp; policies&nbsp; conform&nbsp; to&nbsp; accounting&nbsp;&nbsp; principles</pre><pre>generally&nbsp; accepted in the United&nbsp; States of America and have been&nbsp; consistently</pre><pre>applied in the preparation of the financial statements.</pre><pre>NATURE OF OPERATIONS</pre><pre>The Company manufactures for sale specialized&nbsp; equipment for use in the concrete</pre><pre>leveling industry. The Company's product is sold primarily to end users.</pre><pre>REVENUE RECOGNITION</pre><pre>The&nbsp; Company&nbsp; recognizes&nbsp; revenue&nbsp; when&nbsp; product&nbsp; is shipped or picked up by the</pre><pre>customer.</pre><pre>ACCOUNTS RECEIVABLE</pre><pre>The Company&nbsp; grants credit to its customers in the ordinary&nbsp; course of business.</pre><pre>The Company&nbsp; provides for an allowance for&nbsp; uncollectable&nbsp; receivables&nbsp; based on</pre><pre>prior experience. The allowance was $4,046 and $2,248 at July 31, 2015 and 2014,</pre><pre>respectively.</pre><pre>ADVERTISING AND MARKETING</pre><pre>Advertising&nbsp; and&nbsp; marketing&nbsp; costs are&nbsp; charged&nbsp; to&nbsp; operations&nbsp; when&nbsp; incurred.</pre><pre>Advertising&nbsp; costs&nbsp; were $-0- and $550 for the years&nbsp; ended July 31,&nbsp; 2015,&nbsp; and</pre><pre>2014, respectively.</pre><pre>INVENTORIES</pre><pre>Inventories,&nbsp; which&nbsp; consist of parts and work in progress,&nbsp; are recorded at the</pre><pre>lower of first-in first-out cost or fair market value.</pre><pre>USE OF ESTIMATES</pre><pre>The&nbsp; preparation&nbsp; of the&nbsp; financial&nbsp; statements in&nbsp; conformity&nbsp; with&nbsp; accounting</pre><pre>principles&nbsp;&nbsp; generally&nbsp; accepted&nbsp; in&nbsp; the&nbsp; United&nbsp; States&nbsp; of&nbsp; America&nbsp; requires</pre><pre>management to make estimates and assumptions that affect the reported amounts of</pre><pre>assets and&nbsp; liabilities&nbsp; and disclosure of contingent&nbsp; assets and liabilities at</pre><pre>the date of the financial&nbsp; statements&nbsp; and the reported&nbsp; amounts of revenues and</pre><pre>expenses during the period. Actual results could differ from those estimates.</pre><pre>GOING CONCERN</pre><pre>The&nbsp; Company&nbsp; was formed on August&nbsp; 28,&nbsp; 2007 and was in the&nbsp; development&nbsp; stage</pre><pre>through&nbsp; July 31,&nbsp; 2009.&nbsp; The year ended July 31, 2010 was the first year during</pre><pre>which&nbsp; it was&nbsp; considered&nbsp; an&nbsp; operating&nbsp; company.&nbsp; The&nbsp; Company&nbsp; has&nbsp; sustained</pre><pre>substantial operating losses since its inception.&nbsp; In addition,&nbsp; the Company has</pre><pre>used substantial amounts of working capital in its operations.&nbsp; Further, at July</pre><pre>31, 2015,&nbsp; current&nbsp; liabilities&nbsp; exceed&nbsp; current&nbsp; assets by $202,881,&nbsp; and total</pre><pre>liabilities exceed total assets by $197,263.</pre><pre>The Company is of the opinion that funds being received from&nbsp; installment&nbsp; sales</pre><pre>of its service&nbsp; units will&nbsp; provide a certain&nbsp; level of cash flow.&nbsp; However,&nbsp; in</pre><pre>order to fabricate an improved 2016 model service unit, the Company has found it</pre><pre>necessary to borrow funds to purchase the components.&nbsp; Success will be dependent</pre><pre>upon management's ability to obtain future financing and liquidity,&nbsp; and success</pre><pre>of its future&nbsp; operations.&nbsp; These&nbsp; factors&nbsp; raise&nbsp; substantial&nbsp; doubt&nbsp; about the</pre><pre>Company's ability to continue as a going concern.&nbsp; These financial statements do</pre><pre>not&nbsp; include&nbsp; any&nbsp; adjustments&nbsp; that&nbsp; might&nbsp; result&nbsp; from&nbsp; the&nbsp; outcome&nbsp; of this</pre><pre>uncertainty.</pre> <!--egx--><pre>NOTE 2 - FAIR VALUE OF FINANCIAL INSTRUMENTS</pre><pre>The carrying amount of cash,&nbsp; accounts&nbsp; receivable and liabilities&nbsp; approximates</pre><pre>the fair value reported on the balance sheet.</pre> <!--egx--><pre>NOTE 3 - NEW ACCOUNTING PROCEDURES</pre><pre>There are no new accounting procedures that impact the Company.</pre> <!--egx--><pre>NOTE 4 - PROPERTY, PLANT, AND EQUIPMENT</pre><pre>Property,&nbsp; plant,&nbsp; and equipment are recorded at cost.&nbsp; 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.&nbsp; Major additions and</pre><pre>betterments&nbsp; are&nbsp; capitalized.&nbsp; When items of property and equipment are sold or</pre><pre>retired,&nbsp; the related&nbsp; cost and&nbsp; accumulated&nbsp; depreciation&nbsp; are removed from the</pre><pre>accounts and any resulting gain or loss is included in the&nbsp; determination of net</pre><pre>income.</pre> <!--egx--><pre>NOTE 5 - NOTES RECEIVABLE</pre><pre>The Company has three notes receivable&nbsp; totaling $37,072 and $37,843 at July 31,</pre><pre>2015 and 2014, respectively.&nbsp; The notes each carry an interest rate of 6.00% and</pre><pre>are due at varying&nbsp; dates between&nbsp; November&nbsp; 2013 and March 2016.&nbsp; The notes are</pre><pre>secured by equipment.</pre><pre>The&nbsp; Company&nbsp; has an&nbsp; additional&nbsp; note&nbsp; receivable&nbsp; in the amount of $21,019 and</pre><pre>$21,840 at July 31, 2015 and 2014,&nbsp; respectively.&nbsp; This note carries an interest</pre><pre>rate of 8.00%. The note is secured by equipment.</pre><pre>Management&nbsp; has&nbsp;&nbsp; established&nbsp; an&nbsp; estimated&nbsp;&nbsp; allowance&nbsp; for&nbsp; loan&nbsp; losses&nbsp; and</pre><pre>uncollectable&nbsp; interest&nbsp; income based on its experience&nbsp; with specific&nbsp; debtors,</pre><pre>including payment history,&nbsp; condition and location of collateral,&nbsp; and estimated</pre><pre>cost of resale.&nbsp; The allowances totaled $42,972 and $31,510 at July 31, 2015 and</pre><pre>2014 respectively.</pre> <!--egx--><pre>NOTE 6 - OPERATING SEGMENT</pre><pre>The Company operates in one reportable segment, concrete leveling systems sales.</pre> <!--egx--><pre>NOTE 7 - INCOME TAXES</pre><pre>Income taxes on continuing operations at July 31 include the following:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2014</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------</pre><pre>Currently payable&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>Deferred&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========</pre><pre>A&nbsp; reconciliation&nbsp; of the effective tax rate with the statutory U.S.&nbsp; income tax</pre><pre>rate at July 31 is as follows:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2014</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;-------------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------------------</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % of&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % of</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pretax&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pretax</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------</pre><pre>Income taxes per statement of operations&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0%&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0%</pre><pre>Loss for financial reporting purposes without tax</pre><pre> expense or benefit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (11,400)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (21,500)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;--------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp; ------</pre><pre>Income taxes at statutory rate&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $(11,400)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)%&nbsp;&nbsp;&nbsp; $(21,500)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)%</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========&nbsp;&nbsp;&nbsp;&nbsp; ======</pre><pre>The components of and changes in the net deferred taxes were as follows:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2014</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Deferred tax assets:</pre><pre>&nbsp; Net operating loss carryforwards&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 145,700&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 134,400</pre><pre>&nbsp; Allowances for uncollectable accounts&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15,900&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 11,400</pre><pre>&nbsp; Compensation and miscellaneous&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 17,100&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 17,300</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Deferred tax assets&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 178,700&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 163,100</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Valuation Allowance&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;(178,700)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (163,100)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Net deferred tax assets:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;==========</pre><pre>Deferred taxes are provided for temporary&nbsp; differences in deducting expenses for</pre><pre>financial&nbsp; statement&nbsp; and tax purposes.&nbsp; The&nbsp; principal&nbsp; source for deferred tax</pre><pre>assets&nbsp; are net&nbsp; operating&nbsp; loss&nbsp; carryforwards&nbsp; and&nbsp; accrued&nbsp; compensation.&nbsp; No</pre><pre>deferred&nbsp; taxes are&nbsp; reflected in the balance sheet at July 31, 2015 or 2014 due</pre><pre>to a valuation&nbsp; allowance,&nbsp; which&nbsp; increased&nbsp; by $15,600 and $21,400 in 2015 and</pre><pre>2014, respectively.</pre><pre>The Company has&nbsp; incurred&nbsp; losses that can be carried&nbsp; forward to offset&nbsp; future</pre><pre>earnings if conditions of the Internal Revenue Code are met. These losses are as</pre><pre>follows:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Expiration</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp; Year of Loss&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp; ------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ---------</pre><pre>Period Ended July 31, 2008&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 62,107&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2029</pre><pre>Period Ended July 31, 2009&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 68,766&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2030</pre><pre>Period Ended July 31, 2010&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 25,311&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2031</pre><pre>Period Ended July 31, 2011&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 96,481&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2032</pre><pre>Period Ended July 31, 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $113,260&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2033</pre><pre>Period Ended July 31, 2014&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 29,399 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2/28/2035</pre><pre>Period Ended July 31, 2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 33,483&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2036</pre><pre>Tax periods ended July 31, 2012 through 2015 are subject to examination by major</pre><pre>taxing authorities.</pre><pre>There are no interest or tax penalty expenses reflected in the Balance Sheets or</pre><pre>Statements of Operations.</pre> <!--egx--><pre>NOTE 8 - RELATED PARTIES</pre><pre>The&nbsp; Company&nbsp; uses&nbsp;&nbsp; warehouse&nbsp; and&nbsp; office&nbsp; space&nbsp;&nbsp; belonging&nbsp; to&nbsp; one&nbsp; of&nbsp; its</pre><pre>stockholders. The stockholder does not charge the Company rent or other fees for</pre><pre>the use of these facilities.</pre><pre>On July 31, 2009 the Company entered into a distribution&nbsp; agreement with another</pre><pre>company owned by one of the&nbsp; Company's&nbsp; stockholders.&nbsp; The&nbsp; agreement&nbsp; gives the</pre><pre>related&nbsp; party&nbsp; exclusive&nbsp;&nbsp; distribution&nbsp; rights&nbsp; for&nbsp; the&nbsp; Company's&nbsp; products.</pre><pre>Commission&nbsp; expense totaled $-0- for the years ended July 31, 2015 and 2014. The</pre><pre>amount payable to the related party was $35,654 and $36,074 at July 31, 2015 and</pre><pre>2014.</pre><pre>Four&nbsp; stockholders&nbsp; of the&nbsp; Company&nbsp; loaned a total of $62,750 to the Company at</pre><pre>various times during the years ended July 31, 2010 through 2012. The loans carry</pre><pre>interest&nbsp; rates from 8.00% to 12.00% and are due on demand.&nbsp; The balances on the</pre><pre>loans are&nbsp; $62,750&nbsp; at both July 31,&nbsp; 2015 and 2014.&nbsp; Effective&nbsp; July 31,&nbsp; 2013,</pre><pre>further interest accrual was waived by the noteholders.</pre><pre>Two&nbsp; stockholders&nbsp; of the Company&nbsp; advanced a total of $74,300 to the Company at</pre><pre>various times between&nbsp; November 2012 and July 2015. The balances on the advances</pre><pre>are $74,300 and $49,600 at July 31, 2015 and 2014,&nbsp; respectively.&nbsp; The&nbsp; advances</pre><pre>carry no interest.</pre> <!--egx--><pre>NOTE 9 - SUBSEQUENT EVENTS</pre><pre>The Company has evaluated all subsequent&nbsp; events&nbsp; through&nbsp; October 21, 2015, the</pre><pre>date the financial&nbsp; statements were available to be issued.&nbsp; There are no events</pre><pre>to report.</pre> <!--egx--><pre>NATURE OF OPERATIONS</pre><pre>The Company manufactures for sale specialized&nbsp; equipment for use in the concrete</pre><pre>leveling industry. The Company's product is sold primarily to end users.</pre> <!--egx--><pre>REVENUE RECOGNITION</pre><pre>The&nbsp; Company&nbsp; recognizes&nbsp; revenue&nbsp; when&nbsp; product&nbsp; is shipped or picked up by the</pre><pre>customer.</pre> <!--egx--><pre>ACCOUNTS RECEIVABLE</pre><pre>The Company&nbsp; grants credit to its customers in the ordinary&nbsp; course of business.</pre><pre>The Company&nbsp; provides for an allowance for&nbsp; uncollectable&nbsp; receivables&nbsp; based on</pre><pre>prior experience. The allowance was $4,046 and $2,248 at July 31, 2015 and 2014,</pre><pre>respectively.</pre> <!--egx--><pre>ADVERTISING AND MARKETING</pre><pre>Advertising&nbsp; and&nbsp; marketing&nbsp; costs are&nbsp; charged&nbsp; to&nbsp; operations&nbsp; when&nbsp; incurred.</pre><pre>Advertising&nbsp; costs&nbsp; were $-0- and $550 for the years&nbsp; ended July 31,&nbsp; 2015,&nbsp; and</pre><pre>2014, respectively.</pre> <!--egx--><pre>INVENTORIES</pre><pre>Inventories,&nbsp; which&nbsp; consist of parts and work in progress,&nbsp; are recorded at the</pre><pre>lower of first-in first-out cost or fair market value.</pre> <!--egx--><pre>USE OF ESTIMATES</pre><pre>The&nbsp; preparation&nbsp; of the&nbsp; financial&nbsp; statements in&nbsp; conformity&nbsp; with&nbsp; accounting</pre><pre>principles&nbsp;&nbsp; generally&nbsp; accepted&nbsp; in&nbsp; the&nbsp; United&nbsp; States&nbsp; of&nbsp; America&nbsp; requires</pre><pre>management to make estimates and assumptions that affect the reported amounts of</pre><pre>assets and&nbsp; liabilities&nbsp; and disclosure of contingent&nbsp; assets and liabilities at</pre><pre>the date of the financial&nbsp; statements&nbsp; and the reported&nbsp; amounts of revenues and</pre><pre>expenses during the period. Actual results could differ from those estimates.</pre> <!--egx--><pre>Income taxes on continuing operations at July 31 include the following:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2014</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------</pre><pre>Currently payable&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>Deferred&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========</pre> <!--egx--><pre>A&nbsp; reconciliation&nbsp; of the effective tax rate with the statutory U.S.&nbsp; income tax</pre><pre>rate at July 31 is as follows:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2014</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------------------</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;% of&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % of</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pretax&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pretax</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------</pre><pre>Income taxes per statement of operations&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0%&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0%</pre><pre>Loss for financial reporting purposes without tax</pre><pre> expense or benefit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (11,400)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (21,500)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp; ------</pre><pre>Income taxes at statutory rate&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $(11,400)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)%&nbsp;&nbsp;&nbsp; $(21,500)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (34)%</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ======&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ========&nbsp;&nbsp;&nbsp;&nbsp; ======</pre> <!--egx--><pre>The components of and changes in the net deferred taxes were as follows:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2014</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Deferred tax assets:</pre><pre>&nbsp; Net operating loss carryforwards&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 145,700&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp; 134,400</pre><pre>&nbsp; Allowances for uncollectable accounts&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15,900&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 11,400</pre><pre>&nbsp; Compensation and miscellaneous&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 17,100&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 17,300</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Deferred tax assets&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 178,700 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;163,100</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Valuation Allowance&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (178,700)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (163,100)</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ----------</pre><pre>Net deferred tax assets:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ==========</pre> <!--egx--><pre>The Company has&nbsp; incurred&nbsp; losses that can be carried&nbsp; forward to offset&nbsp; future</pre><pre>earnings if conditions of the Internal Revenue Code are met. These losses are as</pre><pre>follows:</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Expiration</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp; Year of Loss&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date</pre><pre>&nbsp;&nbsp;&nbsp;&nbsp; ------------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; --------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ---------</pre><pre>Period Ended July 31, 2008&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$ 62,107&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2029</pre><pre>Period Ended July 31, 2009&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 68,766&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2030</pre><pre>Period Ended July 31, 2010&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 25,311&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2031</pre><pre>Period Ended July 31, 2011&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 96,481&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2/28/2032</pre><pre>Period Ended July 31, 2012&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $113,260&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2033</pre><pre>Period Ended July 31, 2014&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 29,399&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2035</pre><pre>Period Ended July 31, 2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $ 33,483&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2/28/2036</pre> 4046 2248 0 550 202881 197263 37072 37843 0.0600 0.0600 21019 21840 0.0800 0.0800 42972 31510 0 0 -11400 -21500 -11400 -21500 0.0000 0.0000 -0.3400 -0.3400 -0.3400 -0.3400 145700 134400 15900 11400 17100 17300 178700 163100 -178700 -163100 0 0 15600 21400 62107 68766 25311 96481 113260 29399 33483 <!--egx--><pre>GOING CONCERN</pre><pre>The&nbsp; Company&nbsp; was formed on August&nbsp; 28,&nbsp; 2007 and was in the&nbsp; development&nbsp; stage</pre><pre>through&nbsp; July 31,&nbsp; 2009.&nbsp; The year ended July 31, 2010 was the first year during</pre><pre>which&nbsp; it was&nbsp; considered&nbsp; an&nbsp; operating&nbsp; company.&nbsp; The&nbsp; Company&nbsp; has&nbsp; sustained</pre><pre>substantial operating losses since its inception.&nbsp; In addition,&nbsp; the Company has</pre><pre>used substantial amounts of working capital in its operations.&nbsp; Further, at July</pre><pre>31, 2015,&nbsp; current&nbsp; liabilities&nbsp; exceed&nbsp; current&nbsp; assets by $202,881,&nbsp; and total</pre><pre>liabilities exceed total assets by $197,263.</pre><pre>The Company is of the opinion that funds being received from&nbsp; installment&nbsp; sales</pre><pre>of its service&nbsp; units will&nbsp; provide a certain&nbsp; level of cash flow.&nbsp; However,&nbsp; in</pre><pre>order to fabricate an improved 2016 model service unit, the Company has found it</pre><pre>necessary to borrow funds to purchase the components.&nbsp; Success will be dependent</pre><pre>upon management's ability to obtain future financing and liquidity,&nbsp; and success</pre><pre>of its future&nbsp; operations.&nbsp; These&nbsp; factors&nbsp; raise&nbsp; substantial&nbsp; doubt&nbsp; about the</pre><pre>Company's ability to continue as a going concern.&nbsp; These financial statements do</pre><pre>not&nbsp; include&nbsp; any&nbsp; adjustments&nbsp; that&nbsp; might&nbsp; result&nbsp; from&nbsp; the&nbsp; outcome&nbsp; of this</pre><pre>uncertainty.</pre> 116 593 449 2727 13423 13087 1910 2288 17379 15596 352 436 33629 34727 700 700 -700 -700 0 0 5618 17271 0 10 5618 17281 39247 52008 36317 30923 15139 15139 12350 8529 236510 203015 6395 6395 405355 405355 -609013 -562757 -197263 -151007 39247 52008 0 0 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Additional note receivable Amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. Excludes amounts related to receivables held-for-sale. 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Balance Balance Balance Number of shares issued which are neither cancelled nor held in the treasury. LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Notes receivable, net of current portion Document Fiscal Year Focus Accounting Policies: Payments on notes receivable Decrease in deposits Net (loss) CHANGES IN STOCKHOLDERS EQUITY Weighted average number of common shares outstanding - basic and fully diluted Total Property, Plant and Equipment Entity Trading Symbol INVENTORIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Deferred tax assets Accounts Receivable Details: Net cash (used in) operating activities Accumulated (Deficit) Other accrued expenses CURRENT LIABILITIES Accounts receivable, net of allowance for doubtful accounts of $4,046 and $2,248 at July 31, 2015 and 2014 Entity Public Float Interest rate range maximum Interest rate range maximum Commission expense Year of Loss July 31, 2011 Expiration Date February 28, 2032 Year of Loss July 31, 2011 Expiration Date February 28, 2032 Interest Expenses Allowance for loan allowances Additional paid-in capital STOCKHOLDERS' EQUITY (DEFICIT) Interest receivable, net of collectability allowance of $3,922 and $2,185 at July 31, 2015 and 2014 Entity Central Index Key EX-101.PRE 9 clev-20150731_pre.xml EXCEL 10 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0````(`-UQ6D?6X#P>EP$``+H1```3````6T-O;G1E;G1?5'EP97-= M+GAM;,V874_",!2&_PK9K6&E5?$CP(UXJR3Z!^IVQAK:M6G+@']O.]#H,@TH M2\[-/GA/S_MNIWLNF+SN#+C!5LG*39/2>W-/B,M*4-REVD`5E$);Q7VXM4MB M>+;B2R!L-!J33%<>*C_TL4ZCK4 M12$RR'6V5F%)ZH,U7`0]&2RX]4]/XJ26\A?O`WS[?XVOA;TER/. 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RELATED PARTIES (Details) - USD ($)
 12 Months Ended
Jul. 31, 2015
Jul. 31, 2014
Related Parties Details    
Commission expense $ 0 $ 0
Accounts payable - stockholders 35,654 36,074
Loan provided by 4 stockholders during the years ended July 31, 2010 through 2012 $ 62,750  
Interest rate range minimum 8.00%  
Interest rate range maximum 12.00%  
Notes payable - stockholders $ 62,750 62,750
Advances by two stockholders between November 2012 and July 2015 74,300  
Advances - stockholders $ 74,300 $ 49,600
XML 13 R9.htm IDEA: XBRL DOCUMENT v3.3.0.814
NEW ACCOUNTING PROCEDURES
 12 Months Ended
Jul. 31, 2015
NEW ACCOUNTING PROCEDURES:  
NEW ACCOUNTING PROCEDURES 
NOTE 3 - NEW ACCOUNTING PROCEDURES
There are no new accounting procedures that impact the Company.
XML 14 R8.htm IDEA: XBRL DOCUMENT v3.3.0.814
FAIR VALUE OF FINANCIAL INSTRUMENTS
 12 Months Ended
Jul. 31, 2015
FAIR VALUE OF FINANCIAL INSTRUMENTS  
FAIR VALUE OF FINANCIAL INSTRUMENTS 
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.
XML 15 R2.htm IDEA: XBRL DOCUMENT v3.3.0.814
Balance Sheets - USD ($)
Jul. 31, 2015
Jul. 31, 2014
CURRENT ASSETS    
Cash in bank $ 116 $ 593
Accounts receivable, net of allowance for doubtful accounts of $4,046 and $2,248 at July 31, 2015 and 2014 449 2,727
Current portion of notes receivable, net of allowance for loan losses of $39,050 and $29,325 at July 31, 2015 and 2014 13,423 13,087
Interest receivable, net of collectability allowance of $3,922 and $2,185 at July 31, 2015 and 2014 1,910 2,288
Inventory 17,379 15,596
Prepaid expenses and other current assets 352 436
Total Current Assets 33,629 34,727
PROPERTY, PLANT AND EQUIPMENT    
Equipment 700 700
Less: Accumulated depreciation (700) (700)
Total Property, Plant and Equipment 0 0
OTHER ASSETS    
Notes receivable, net of current portion 5,618 17,271
Deposits 0 10
Total Other Assets 5,618 17,281
TOTAL ASSETS 39,247 52,008
CURRENT LIABILITIES    
Accounts payable 36,317 30,923
Accounts payable - stockholders 35,654 36,074
Advances - stockholders 74,300 49,600
Notes payable - stockholders 62,750 62,750
Accrued interest - stockholders 15,139 15,139
Other accrued expenses 12,350 8,529
Total Current Liabilities 236,510 203,015
STOCKHOLDERS' EQUITY (DEFICIT)    
Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at July 31, 2015 and 2014 6,395 6,395
Additional paid-in capital 405,355 405,355
Retained (deficit) (609,013) (562,757)
Total Stockholders' (Deficit) (197,263) (151,007)
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) $ 39,247 $ 52,008
XML 16 R6.htm IDEA: XBRL DOCUMENT v3.3.0.814
Statements of Cash Flows - USD ($)
 12 Months Ended
Jul. 31, 2015
Jul. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES    
Net (loss) $ (46,256) $ (63,204)
Adjustments to reconcile net (loss) to net cash used in operating activities:    
Allowance for loan losses 9,725 29,325
Allowance for doubtful accounts 1,798 2,248
Allowance for uncollectable interest 1,737 2,185
Decrease (Increase) in accounts receivable 480 (480)
(Increase) in interest receivable (1,359) (2,026)
(Increase) in inventory (1,783) (14,526)
Decrease (Increase) in prepaid expenses 84 (436)
Decrease in deposits 10 12,000
Increase (Decrease) in accounts payable 4,974 (5,527)
Increase in other accrued expenses 3,821 496
Net cash (used in) operating activities (26,769) (39,945)
CASH FLOWS FROM INVESTING ACTIVITIES    
Payments on notes receivable 1,592 3,767
CASH FLOWS FROM FINANCING ACTIVITIES    
Advances from stockholders 24,700 34,600
Net (decrease) in cash (477) (1,578)
Cash and equivalents - beginning 593 2,171
Cash and equivalents - ending 116 593
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION    
Interest 927 862
Income taxes $ 0 $ 0
XML 17 R22.htm IDEA: XBRL DOCUMENT v3.3.0.814
COMPONENTS OF AND CHANGES IN NET DEFERRED TAXES (Details) - USD ($)
Jul. 31, 2015
Jul. 31, 2014
Deferred tax assets:    
Net operating loss carryforwards $ 145,700 $ 134,400
Allowances for uncollectable accounts 15,900 11,400
Compensation and miscellaneous 17,100 17,300
Deferred tax assets 178,700 163,100
Valuation Allowance (178,700) (163,100)
Net deferred tax assets: $ 0 $ 0
XML 18 R24.htm IDEA: XBRL DOCUMENT v3.3.0.814
LOSSES CARRIED FORWARD TO OFFSET FUTURE EARNINGS AS FOLLOWS (Details)
Jul. 31, 2015
USD ($)
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
Year of Loss July 31, 2014 Expiration Date February 28, 2035 29,399
Year of Loss July 31, 2015 Expiration Date February 28, 2036 $ 33,483
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 12 Months Ended
Jul. 31, 2015
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.
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  uncollectable  receivables  based on
prior experience. The allowance was $4,046 and $2,248 at July 31, 2015 and 2014,
respectively.
ADVERTISING AND MARKETING
Advertising  and  marketing  costs are  charged  to  operations  when  incurred.
Advertising  costs  were $-0- and $550 for the years  ended July 31,  2015,  and
2014, respectively.
INVENTORIES
Inventories,  which  consist of parts and work in progress,  are recorded at the
lower of first-in first-out 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, 2015,  current  liabilities  exceed  current  assets by $202,881,  and total
liabilities exceed total assets by $197,263.
The Company is of the opinion that funds being received from  installment  sales
of its service  units will  provide a certain  level of cash flow.  However,  in
order to fabricate an improved 2016 model service unit, the Company has found it
necessary to borrow funds to purchase the components.  Success will be dependent
upon management's ability to obtain future financing and liquidity,  and success
of its future  operations.  These  factors  raise  substantial  doubt  about the
Company's ability to continue as a going concern.  These financial statements do
not  include  any  adjustments  that  might  result  from  the  outcome  of this
uncertainty.
XML 21 R3.htm IDEA: XBRL DOCUMENT v3.3.0.814
Balance Sheets Parentheticals - USD ($)
Jul. 31, 2015
Jul. 31, 2014
Parentheticals    
Allowance for doubtful accounts $ 4,046 $ 2,248
Allowance for loan allowances 39,050 29,325
Interest receivable collectability allowance $ 3,922 $ 2,185
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
XML 22 R17.htm IDEA: XBRL DOCUMENT v3.3.0.814
SCHEDULE OF INCOME TAX EXPENSE BENEFIT (Tables)
 12 Months Ended
Jul. 31, 2015
SCHEDULE OF INCOME TAX EXPENSE BENEFIT (Tables):  
Schedule of Income taxes on continuing operations 
Income taxes on continuing operations at July 31 include the following:
                                                   2015                 2014
                                                 --------             --------
Currently payable                                $      0             $      0
Deferred                                                0                    0
                                                 --------             --------
      Total                                      $      0             $      0
                                                 ========             ========
Schedule of reconciliation of the effective tax rate with the statutory U.S. income tax 
A  reconciliation  of the effective tax rate with the statutory U.S.  income tax
rate at July 31 is as follows:
                                                               2015                     2014
                                                        -------------------       ------------------
                                                                      % 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                                     (11,400)        (34)      (21,500)       (34)
                                                       --------      ------      --------     ------
Income taxes at statutory rate                         $(11,400)        (34)%    $(21,500)       (34)%
                                                       ========      ======      ========     ======
Schedule of components of and changes in the net deferred taxes 
The components of and changes in the net deferred taxes were as follows:
                                                
                                                  2015                 2014
                                               ----------           ----------
Deferred tax assets:
  Net operating loss carryforwards             $  145,700           $  134,400
  Allowances for uncollectable accounts            15,900               11,400
  Compensation and miscellaneous                   17,100               17,300
                                               ----------           ----------
Deferred tax assets                               178,700              163,100
                                               ----------           ----------
Valuation Allowance                              (178,700)            (163,100)
                                               ----------           ----------
Net deferred tax assets:                       $        0           $        0
                                               ==========           ==========
Schedule of losses that can be carried forward to offset future earnings 
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
Period Ended July 31, 2014                   $ 29,399             2/28/2035
Period Ended July 31, 2015                   $ 33,483             2/28/2036
XML 23 R1.htm IDEA: XBRL DOCUMENT v3.3.0.814
Document and Entity Information - USD ($)
 12 Months Ended
Jul. 31, 2015
Oct. 21, 2015
Jan. 31, 2015
Document and Entity Information:      
Entity Registrant Name Concrete Leveling Systems Inc    
Entity Trading Symbol clev    
Document Type 10-K    
Document Period End Date Jul. 31, 2015    
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 2015    
Document Fiscal Period Focus FY    
Entity Public Float     $ 283,726
XML 24 R18.htm IDEA: XBRL DOCUMENT v3.3.0.814
SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
 12 Months Ended
Jul. 31, 2015
Jul. 31, 2014
Accounts Receivable Details:    
Allowance for uncollectable receivables $ 4,046 $ 2,248
Advertising and marketing Details:    
Advertising costs for the period 0 $ 550
Going Concern Details:    
Current liabilities exceed current assets 202,881  
Total liabilities exceed total assets $ 197,263  
XML 25 R4.htm IDEA: XBRL DOCUMENT v3.3.0.814
Statements of Operations - USD ($)
 12 Months Ended
Jul. 31, 2015
Jul. 31, 2014
Revenues:    
Parts sales $ 545 $ 480
Cost of Sales 308 210
Gross Margin 237 270
Expenses    
Selling, general and administrative 47,388 65,525
(Loss) from Operations (47,151) (65,255)
Other Income (Expense)    
Interest income 1,822 2,913
Interest expense (927) (862)
Total Other Income (Expense) 895 2,051
Net (Loss) Before Income Taxes (46,256) (63,204)
Provision for Income Taxes 0 0
Net (Loss) $ (46,256) $ (63,204)
Net (Loss) per Share - Basic and Fully Diluted $ (0.01) $ (0.01)
Weighted average number of common shares outstanding - basic and fully diluted 6,395,418 6,395,418
XML 26 R12.htm IDEA: XBRL DOCUMENT v3.3.0.814
OPERATING SEGMENT
 12 Months Ended
Jul. 31, 2015
OPERATING SEGMENT:  
OPERATING SEGMENT 
NOTE 6 - OPERATING SEGMENT
The Company operates in one reportable segment, concrete leveling systems sales.
XML 27 R11.htm IDEA: XBRL DOCUMENT v3.3.0.814
NOTES RECEIVABLE
 12 Months Ended
Jul. 31, 2015
NOTES RECEIVABLE  
NOTES RECEIVABLE 
NOTE 5 - NOTES RECEIVABLE
The Company has three notes receivable  totaling $37,072 and $37,843 at July 31,
2015 and 2014, 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 $21,019 and
$21,840 at July 31, 2015 and 2014,  respectively.  This note carries an interest
rate of 8.00%. The note is secured by equipment.
Management  has   established  an  estimated   allowance  for  loan  losses  and
uncollectable  interest  income based on its experience  with specific  debtors,
including payment history,  condition and location of collateral,  and estimated
cost of resale.  The allowances totaled $42,972 and $31,510 at July 31, 2015 and
2014 respectively.
XML 28 R23.htm IDEA: XBRL DOCUMENT v3.3.0.814
COMPONENTS OF AND CHANGES IN NET DEFERRED TAXES NARRATIVE (Details) - USD ($)
Jul. 31, 2015
Jul. 31, 2014
Components of and changes in the net deferred taxes (Details)    
Increase in valuation allowance $ 15,600 $ 21,400
XML 29 R19.htm IDEA: XBRL DOCUMENT v3.3.0.814
NOTES RECEIVABLE (Details) - USD ($)
Jul. 31, 2015
Jul. 31, 2014
Notes Receivable Details    
Three notes $ 37,072 $ 37,843
Interest rate on the notes 6.00% 6.00%
Additional note receivable $ 21,019 $ 21,840
Interest rate on the additional note 8.00% 8.00%
Allowance for loan losses and uncollectable interest $ 42,972 $ 31,510
XML 30 R15.htm IDEA: XBRL DOCUMENT v3.3.0.814
SUBSEQUENT EVENTS
 12 Months Ended
Jul. 31, 2015
SUBSEQUENT EVENTS:  
SUBSEQUENT EVENTS 
NOTE 9 - SUBSEQUENT EVENTS
The Company has evaluated all subsequent  events  through  October 21, 2015, the
date the financial  statements were available to be issued.  There are no events
to report.
XML 31 R13.htm IDEA: XBRL DOCUMENT v3.3.0.814
INCOME TAXES
 12 Months Ended
Jul. 31, 2015
INCOME TAXES  
INCOME TAXES 
NOTE 7 - INCOME TAXES
Income taxes on continuing operations at July 31 include the following:
                                                   2015                 2014
                                                 --------             --------
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:
                                                               2015                     2014
                                                        -------------------       ------------------
                                                                      % 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                                     (11,400)        (34)      (21,500)       (34)
                                                       --------      ------      --------     ------
Income taxes at statutory rate                         $(11,400)        (34)%    $(21,500)       (34)%
                                                       ========      ======      ========     ======
The components of and changes in the net deferred taxes were as follows:
                                                  2015                 2014
                                               ----------           ----------
Deferred tax assets:
  Net operating loss carryforwards             $  145,700           $  134,400
  Allowances for uncollectable accounts            15,900               11,400
  Compensation and miscellaneous                   17,100               17,300
                                               ----------           ----------
Deferred tax assets                               178,700              163,100
                                               ----------           ----------
Valuation Allowance                              (178,700)            (163,100)
                                               ----------           ----------
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, 2015 or 2014 due
to a valuation  allowance,  which  increased  by $15,600 and $21,400 in 2015 and
2014, 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
Period Ended July 31, 2014                   $ 29,399             2/28/2035
Period Ended July 31, 2015                   $ 33,483             2/28/2036
Tax periods ended July 31, 2012 through 2015 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.
XML 32 R14.htm IDEA: XBRL DOCUMENT v3.3.0.814
RELATED PARTIES
 12 Months Ended
Jul. 31, 2015
RELATED PARTIES:  
RELATED PARTIES 
NOTE 8 - RELATED PARTIES
The  Company  uses   warehouse  and  office  space   belonging  to  one  of  its
stockholders. The stockholder does not charge the Company rent or other fees for
the use of these facilities.
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.
Commission  expense totaled $-0- for the years ended July 31, 2015 and 2014. The
amount payable to the related party was $35,654 and $36,074 at July 31, 2015 and
2014.
Four  stockholders  of the  Company  loaned a total of $62,750 to the Company at
various times during the years ended July 31, 2010 through 2012. The loans carry
interest  rates from 8.00% to 12.00% and are due on demand.  The balances on the
loans are  $62,750  at both July 31,  2015 and 2014.  Effective  July 31,  2013,
further interest accrual was waived by the noteholders.
Two  stockholders  of the Company  advanced a total of $74,300 to the Company at
various times between  November 2012 and July 2015. The balances on the advances
are $74,300 and $49,600 at July 31, 2015 and 2014,  respectively.  The  advances
carry no interest.
XML 33 R16.htm IDEA: XBRL DOCUMENT v3.3.0.814
ACCOUNTING POLICIES (Policies)
 12 Months Ended
Jul. 31, 2015
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.
REVENUE RECOGNITION 
ACCOUNTS RECEIVABLE
The Company  grants credit to its customers in the ordinary  course of business.
The Company  provides for an allowance for  uncollectable  receivables  based on
prior experience. The allowance was $4,046 and $2,248 at July 31, 2015 and 2014,
respectively.
ACCOUNTS RECEIVABLE 
REVENUE RECOGNITION
The  Company  recognizes  revenue  when  product  is shipped or picked up by the
customer.
ADVERTISING AND MARKETING 
ADVERTISING AND MARKETING
Advertising  and  marketing  costs are  charged  to  operations  when  incurred.
Advertising  costs  were $-0- and $550 for the years  ended July 31,  2015,  and
2014, respectively.
INVENTORIES 
INVENTORIES
Inventories,  which  consist of parts and work in progress,  are recorded at the
lower of first-in first-out 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, 2015,  current  liabilities  exceed  current  assets by $202,881,  and total
liabilities exceed total assets by $197,263.
The Company is of the opinion that funds being received from  installment  sales
of its service  units will  provide a certain  level of cash flow.  However,  in
order to fabricate an improved 2016 model service unit, the Company has found it
necessary to borrow funds to purchase the components.  Success will be dependent
upon management's ability to obtain future financing and liquidity,  and success
of its future  operations.  These  factors  raise  substantial  doubt  about the
Company's ability to continue as a going concern.  These financial statements do
not  include  any  adjustments  that  might  result  from  the  outcome  of this
uncertainty.
XML 34 R21.htm IDEA: XBRL DOCUMENT v3.3.0.814
RECONCILIATION OF EFFECTIVE TAX RATE PERCENT (Details)
 12 Months Ended
Jul. 31, 2015
Jul. 31, 2014
Reconcilaition of effective tax rate percent Details    
Income taxes per statement of operations (% of Pretax Amount) 0.00% 0.00%
Loss for financial reporting purposes without tax expense or benefit (% of Pretax Amount) (34.00%) (34.00%)
Income taxes at statutory rate (% of Pretax Amount) (34.00%) (34.00%)
XML 35 R5.htm IDEA: XBRL DOCUMENT v3.3.0.814
Statements of Stockholders' Equity (Deficit) - USD ($)
Issued Shares
Par Value
Additional paid-in capital
Accumulated (Deficit)
Total Stockholders' Equity (Deficit)
Balance at Jul. 31, 2013 6,395,418 6,395 405,355 (499,553) (87,803)
Net (Loss) $ 0 $ 0 $ 0 $ (63,204) $ (63,204)
Balance. at Jul. 31, 2014 6,395,418 6,395 405,355 (562,757) (151,007)
Net (Loss) $ 0 $ 0 $ 0 $ (46,256) $ (46,256)
Balance, at Jul. 31, 2015 6,395,418 6,395 405,355 (609,013) (197,263)
XML 36 R10.htm IDEA: XBRL DOCUMENT v3.3.0.814
PROPERTY, PLANT, AND EQUIPMENT
 12 Months Ended
Jul. 31, 2015
PROPERTY, PLANT, AND EQUIPMENT:  
PROPERTY, PLANT, AND EQUIPMENT 
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.
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RECONCILIATION OF EFFECTIVE TAX RATE (Details) - USD ($)
 12 Months Ended
Jul. 31, 2015
Jul. 31, 2014
Reconcilaition of effective tax rate Details    
Income taxes per statement of operations (Income) $ 0 $ 0
Loss for financial reporting purposes without tax expense or benefit (Income) (11,400) (21,500)
Income taxes at statutory rate (Income) $ (11,400) $ (21,500)