Converted by EDGARwiz

0001511164-13-000450.txt : 20130913 0001511164-13-000450.hdr.sgml : 20130913 20130913105502 ACCESSION NUMBER: 0001511164-13-000450 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130731 FILED AS OF DATE: 20130913 DATE AS OF CHANGE: 20130913 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M Street Gallery Inc. CENTRAL INDEX KEY: 0001518720 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RETAIL STORES, NEC [5990] IRS NUMBER: 451443512 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-174404 FILM NUMBER: 131095603 BUSINESS ADDRESS: STREET 1: 815 W BOYNTON BEACH BLVD. UNIT 4-101 CITY: BOYNTON BEACH STATE: FL ZIP: 33426 BUSINESS PHONE: 561-200-7721 MAIL ADDRESS: STREET 1: 815 W BOYNTON BEACH BLVD. UNIT 4-101 CITY: BOYNTON BEACH STATE: FL ZIP: 33426 10-Q 1 mstreetgallery10qjuly312013.htm FORM 10-Q Converted by EDGARwiz

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

[ X]

QUARTERLY REPORT PURSUANT TO SECTION 13 OF 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended July 31, 2013

[ ]

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________ to _________

Commission File Number 333-174404

M STREET GALLERY, INC.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


Florida	45-1443512
(State or other jurisdiction or incorporation or organization)	(I.R.S. Employer Identification No.)
5175 Club Rd. Haverhill, FL	33415
(Address of principal executive offices)	(Zip Code)

Registrants telephone number, including area code: 561-200-7721

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

Yes [ X ] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§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 [ ] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer”, “accelerated filer” 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 registrant had 2,645,000 shares of common stock outstanding as of July 31, 2013

M STREET GALLERY, INC

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEET


	July 31, 2013	April 30, 2013
	(UNAUDITED)
ASSETS

Current Assets	$ 69	$ 164
Cash
Total Current Assets	$ 69	$ 164

Total Assets	$ 69	$ 164

Liabilities and Stockholders' Equity (Deficit)

Current Liabilities
Accounts payable and accrued liabilities	6,851	$ 7,974
Accrued compensation related party	70,000	60,000
Total liabilities	$ 76,851	$ 67,974

Stockholders' (Deficit)
Common Stock (50,000,000 shares authorized at $.0001 par, 2,645,000 shares issued and outstanding at July 31, 2013 and April 30, 2013, respectively)	264	264
Additional paid in capital	28,336	26,636
Accumulated deficit during development stage	(105,382)	(94,710)
Total Stockholders' (Deficit)	(76,782)	(67,810)
Total Liabilities and Stockholders' Equity (Deficit)	$ 69	$ 164

The accompanying notes are an integral part of the financial statements

M STREET GALLERY, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF OPERATIONS

FOR THE THREE MONTHS ENDED JULY 31, 2013 AND 2012 AND CUMULATIVELY FROM MARCH 11, 2011 (DATE OF INCEPTION) TO JULY 31, 2013

(UNAUDITED)


	Three Months Ended July 31, 2013	Three Months Ended July 31, 2012	Cumulative From March 11, 2011 (Inception) to July 31, 2013
Revenues (net)	$ -	$ -	$ 2,800

Operating Expenses	10,672	15,375	108,182

Net (Loss) from Operations Before Provision for Income Tax	$ (10,672)	$ (15,375)	$ (105,382)

Provision For Income Tax	-	-	-

Net (Loss)	$ (10,672)	$ (15,375)	$ (105,382)

Net (Loss) per common share, basic	(0.00)	(0.00)	(0.04)

Weighted average number of common share outstanding	2,645,000	2,645,000	2,645,000

The accompanying notes are an integral part of the financial statements

M STREET GALLERY, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED JULY 31, 2013 AND 2012 AND CUMULATIVELY FROM MARCH 11, 2011 (DATE OF INCEPTION) TO JULY 31, 2013

(UNAUDITED)


	Three Months Ended July 31, 2013	Three Months Ended July 31, 2012	Cumulative From March 11, 2011 (Inception) to July 31, 2013
Cash Flows From Operating Activities:
Net (Loss)	$ (10,672)	$ (15,375)	$ (105,382)
Adjustments to reconcile Net (Loss) to Net Cash Provided (Used) in Operating Activities:
Expenses paid by stockholder	-	-	1,500

Changes in operating assets and liabilities:
Increase (decrease) in accounts payable and accrued liabilities	(1,123)	1,750	6,851
Increase in accrued compensation related party	10,000	10,000	70,000
Net Cash (Used) in Operating Activities	(1,795)	(3,625)	(27,031)

Cash Flows From Financing Activities:
Proceeds of Sales of Common Stock to Founder	-	-	250
Proceeds of sale of common stock	-	-	14,500
Contribution of Capital	1,700	2,800	12,350
Net cash provided in Financing Activities	$ 1,700	$ 2,800	$ 27,100
Net Increase (Decrease) in Cash	(95)	(825)	(27,031)

Cash beginning of period	$ 164	$ 1,074	$ 0
Cash end of period	$ 69	$ 249	$ 69

Supplemental Disclosures of Cash Flow Information:
Expenses Paid with Cash
Income Taxes	0	0	0
Interest Expense	0	0	0

The accompanying notes are an integral part of the financial statements

M STREET GALLERY, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

July 31, 2013

NOTE 1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Company was organized under the laws of the State of Florida on March 11, 2011.

The Company is in the developmental stage. The Company is currently manufacturing and selling a comprehensive supply of one of a kind, oil on canvas, art productions utilizing the Internet. With the recent launch of its functional website, the company is operational and achieved its first sale.

NOTE 2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Development Stage Company

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development stage companies. A development stage company is one which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US Dollars.

The financial information included herein as of July 31, 2013, and for the three month periods ended July 31, 2013 and 2012, has been presented without an audit, pursuant to accounting principles for the interim financial information generally accepted in the United States of America and the rules of the Securities and Exchange Commission.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an April 30 fiscal year end.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $69 cash as of July 31, 2013.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents. The carrying amounts of cash approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.

Income Taxes

In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company. The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Stock Based Compensation

Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of July 31, 2013.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial positions or cash flow.

NOTE 3

Capital Transactions

In March 2011, the Company sold 2,500,000 shares of their restricted common stock to the President and Founder of the company for $250.

In March 2011, the Company sold 91,000 shares of their restricted common stock, under Regulation S of the Securities Act of 1933, as amended, for the above issuances to non US citizens or residents. The shares were offered at a per share price of $.10, for an aggregate sum of $9,100.

In April, 2011, Pursuant to Rule 505 of Regulation D of the Securities Act of 1933, as amended, the company sold 54,000 shares of restricted common stock for $5,400.

In May, 2011, $1,500 in legal costs associated with the registration was paid for by a principal stockholder as a gift to the company, and thus was accounted for as contributed capital.

Throughout the 2013 fiscal year, the company received a total of $10,650 from its president, at no cost to the company, and is accounted for as a contribution of capital.

In May 2013, the company received a total of $1,700 from its president, at no cost to the company, and is accounted for as contribution of capital.

NOTE 4

Related Parties

The officers/stockholders of the Company currently receive no compensation for their services to the Company. Additionally, they have incurred de minimis operating costs in their development.

In October, the officers/stockholders of the Company donated two paintings at no cost to the company.

Commencing November 1, 2011 the CEO and President Mr. Mackenroth was to receive a salary of $40,000 per year. This is deferred until funds are available.

NOTE 5

Income Taxes

As of July 31, 2013, the company had a net operating loss carry forward for income tax reporting purposes of $105,382 that expire in 15 years.


Federal income taxes at statutory rate	34%
State tax rate, net of federal income tax	4
Offsetting Valuation Adjustment	(38)
Effective income tax rate	0%

No tax benefit is being accrued due to no current expectation of profits.

NOTE 6

Subsequent Events

The Company has evaluated subsequent events from July 31, 2013 through the date whereupon the financial statements were issued and has determined that there are no items to disclose.

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

Business Overview

We were incorporated in the State of Florida on March 11, 2011, for the purpose of providing an online marketplace for art work created by German artist Reinhold Mackenroth, through the internet. M Street Gallery is an active participant in the creation and sale of original oil based paintings. We are fully operational and plan to build on that momentum going forward with our business plan. Our website is located at www.MstreetGallery.com.

We offer a modest array of unique and custom oil on canvas artwork, created by German artist Reinhold Mackenroth to individual retail customers. In addition, we also offer custom portraits services.

Results of Operations – Three Months Ended July 31, 2013 compared to the Three Months Ended July 31, 2012

Revenue

For the three months ended July 31, 2013 and the three months ended July 31, 2012, we have had no revenues.

Other General and Administration Expenses

For the three months ended July 31, 2013, other general and administration expenses were $10,672 compared to $15,375 for the three months ended July 31, 2012. This decrease of $4,703 or 30% in expenses were attributable to rescheduling of professional services, whereas the expenses for the three months ended July 31, 2012, were attributable to professional fees and compensation. The $10,000 in compensation has been deferred until funds are available.

For the three months ended July 31, 2013 a total of $1,700 was contributed to the company by a principal stockholder, as a gift to the company, and thus was accounted for as contributed capital.

Net Loss

The net loss for the three months ended July 31, 2013 was $10,672 compared to $15,375 for the three months ended July 31, 2012. This decrease of $4,703 or 30% in losses was attributable to the above items.

Liquidity and Capital Resources

At July 31, 2013, the company had $69 in available cash compared to $249 in available cash at April 30, 2012.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not Applicable

Item 4. Controls and Procedures.

Our management, including the Chief Executive Officer and Chief Financial Officer, have conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934, as amended (the "1934 Act"), as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded; that our disclosure controls and procedures are effective in ensuring that information required to be disclosed by us in the reports we file or submit under the 1934 Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms.

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

Part II

Item 1. Legal Proceedings

None

Item 1.a.

Not Applicable

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

None

Item 3. Defaults upon Senior Securities

None

Item 4. Submission of Matters to a Vote of Security Holders

None

Item 6. Exhibits


31.		Certification of the Principal Executive Officer and Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act


32.		Certification of the Principal Executive Officer and Chief Financial Officer, pursuant to section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act

101.

Financial statements from the quarterly report on Form 10-Q of the Company for the quarter ended July 31, 2013, formatted in Extensible Business Reporting Language (XBRL): (i) the Statement of Operations, (ii) the Balance Sheet, (iii) the Statement of Cash Flows (iv) the Notes to Financial Statements tagged as blocks of text.

SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


Date: September 13, 2013	M STREET GALLERY, Inc.

	By:	/s/ Reinhold Mackenroth
	Reinhold Mackenroth, Chief Executive Officer, Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer

EX-31 2 exhibit31.htm EXHIBIT 31 Exhibit 31

Exhibit 31

CERTIFICATION

I, Reinhold Mackenroth, certify that:

1.	I have reviewed this report on Form 10-Q of M Street Gallery, Inc.;

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

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

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

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

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

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

(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

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

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

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

Date September 13, 2013

/s/ Reinhold Mackenroth

Chief Executive Officer, Principal Executive Officer, Principal Financial Officer

EX-32 3 exhibit32.htm EXHIBIT 32 Exhibit 32

Exhibit 32

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of M Street Gallery, Inc. (the "Company") on Form 10-Q for the quarter ended July 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Periodic Report"), I, Reinhold Mackenroth, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Periodic 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 Periodic Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: September 13, 2013	/s/ Reinhold Mackenroth
	Chief Executive Officer

A signed original of this written statement required by Section 906 has been provided to M Street Gallery, Inc and will be retained by M Street Gallery, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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10-Q 2013-07-31 false M Street Gallery Inc. 0001518720 --04-30 2645000 Smaller Reporting Company No No No 2014 Q1

NOTE 1          SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Organization   The Company was organized under the laws of the State of Florida on March 11, 2011.   The Company is in the developmental stage. The Company is currently manufacturing and selling a comprehensive supply of one of a kind, oil on canvas, art productions utilizing the Internet. With the recent launch of its functional website, the company is operational and achieved its first sale.

NOTE 2          SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES    Development Stage Company   The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development stage companies. A development stage company is one which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.   Basis of Presentation   The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US Dollars.   The financial information included herein as of July 31, 2013, and for the three month periods ended July 31, 2013 and 2012, has been presented without an audit, pursuant to accounting principles for the interim financial information generally accepted in the United States of America and the rules of the Securities and Exchange Commission.   Accounting Basis   The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (GAAP accounting). The Company has adopted an April 30 fiscal year end.   Cash and Cash Equivalents   The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $69 cash as of July 31, 2013.   Fair Value of Financial Instruments   The Companys financial instruments consist of cash and cash equivalents. The carrying amounts of cash approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.   Income Taxes   In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company.  The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.    Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Revenue Recognition   The company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.   Stock Based Compensation   Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.   Basic Income (Loss) Per Share   Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Companys net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of July 31, 2013.   Recent Accounting Pronouncements   The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial positions or cash flow.

NOTE 3       Capital Transactions   In March 2011, the Company sold 2,500,000 shares of their restricted common stock to the President and Founder of the company for $250.   In March 2011, the Company sold 91,000 shares of their restricted common stock, under Regulation S of the Securities Act of 1933, as amended, for the above issuances to non US citizens or residents. The shares were offered at a per share price of $.10, for an aggregate sum of $9,100.   In April, 2011, Pursuant to Rule 505 of Regulation D of the Securities Act of 1933, as amended, the company sold 54,000 shares of restricted common stock for $5,400.   In May, 2011, $1,500 in legal costs associated with the registration was paid for by a principal stockholder as a gift to the company, and thus was accounted for as contributed capital.   Throughout the 2013 fiscal year, the company received a total of $10,650 from its president, at no cost to the company, and is accounted for as a contribution of capital.   In May 2013, the company received a total of $1,700 from its president, at no cost to the company, and is accounted for as contribution of capital.

NOTE 4       Related Parties   The officers/stockholders of the Company currently receive no compensation for their services to the Company. Additionally, they have incurred de minimis operating costs in their development.   In October, the officers/stockholders of the Company donated two paintings at no cost to the company.   Commencing November 1, 2011 the CEO and President Mr. Mackenroth was to receive a salary of $40,000 per year. This is deferred until funds are available.

NOTE 5       Income Taxes                       As of July 31, 2013, the company had a net operating loss carry forward for income tax reporting purposes of $105,382 that expire in 15 years.                       <table border="1" cellspacing="0" cellpadding="0" style='margin-left:72.9pt;border-collapse:collapse;border:none'> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'> Federal income taxes at statutory rate </td> <td width="90" valign="top" style='width:67.5pt;border:solid black 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt'> 34% </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> State tax rate, net of federal income tax </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>          4 </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Offsetting Valuation Adjustment </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>        (38) </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Effective income tax rate </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>             0% </td> </tr> </table>   No tax benefit is being accrued due to no current expectation of profits.

NOTE 6       Subsequent Events             The Company has evaluated subsequent events from July 31, 2013 through the date whereupon the financial statements were issued and has determined that there are no items to disclose.

Development Stage Company   The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development stage companies. A development stage company is one which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.

Basis of Presentation   The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US Dollars.   The financial information included herein as of July 31, 2013, and for the three month periods ended July 31, 2013 and 2012, has been presented without an audit, pursuant to accounting principles for the interim financial information generally accepted in the United States of America and the rules of the Securities and Exchange Commission.

Cash and Cash Equivalents   The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $69 cash as of July 31, 2013.

Fair Value of Financial Instruments   The Companys financial instruments consist of cash and cash equivalents. The carrying amounts of cash approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.

Income Taxes   In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company.  The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.

Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition   The company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Stock Based Compensation   Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share   Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Companys net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of July 31, 2013.

Recent Accounting Pronouncements   The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial positions or cash flow.

<table border="1" cellspacing="0" cellpadding="0" style='margin-left:72.9pt;border-collapse:collapse;border:none'> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'> Federal income taxes at statutory rate </td> <td width="90" valign="top" style='width:67.5pt;border:solid black 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt'> 34% </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> State tax rate, net of federal income tax </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>          4 </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Offsetting Valuation Adjustment </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>        (38) </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Effective income tax rate </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>             0% </td> </tr> </table>

105382

0001518720 2013-07-31 0001518720 2013-05-01 2013-07-31 0001518720 2013-04-30 0001518720 2012-05-01 2012-07-31 0001518720 2011-03-11 2013-07-31 0001518720 2012-04-30 0001518720 2011-03-10 0001518720 2012-07-31 iso4217:USD shares iso4217:USD shares 50,000,000 shares authorized at $.0001 par, 2,645,000 shares issued and outstanding at July 31, 2013 and April 30, 2013, respectively

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Note 2 Summary of Significant Accounting Policies: Use of Estimates (Policies)	3 Months Ended
Jul. 31, 2013
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Note 2 Summary of Significant Accounting Policies: Use of Estimates (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Use of Estimates

Use of Estimates

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M STREET GALLERY - Statements of Cash Flows (USD $)	3 Months Ended		29 Months Ended
M STREET GALLERY - Statements of Cash Flows (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Cash flows from operating activities:
Net (Loss)	$ (10,672)	$ (15,375)	$ (105,382)
Expenses paid by stockholder			1,500
Changes in operating assets and liabilities:
Increase (decrease) in accounts payable and accrued liabilities	(1,123)	1,750	6,851
Increase in accrued compensation related party	10,000	10,000	70,000
Net Cash Used in Operating Activities	(1,795)	(3,625)	(27,031)
Cash Flows From Financing Activities:
Proceeds of Sale of Common Stock to Founder			250
Proceeds of sale of common stock			14,500
Contribution of Capital	1,700	2,800	12,350
Net Cash Provided in Financing Activities	1,700	2,800	27,100
Net Increase (Decrease) in Cash	(95)	(825)	(27,031)
Cash, beginning of period	164	1,074	0
Cash, end of period	69	249	69
Supplemental Disclosures of Cash Flow Information:
Expenses Paid with Cash
Income taxes
Interest expense

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Note 6 Subsequent Events

3 Months Ended

Jul. 31, 2013

Notes

Note 6 Subsequent Events

NOTE 6 Subsequent Events

The Company has evaluated subsequent events from July 31, 2013 through the date whereupon the financial statements were issued and has determined that there are no items to disclose.

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Note 5 Income Taxes (Details) (USD $)	Jul. 31, 2013
Details
Operating Loss Carryforwards	$ 105,382

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Note 2 Summary of Significant Accounting Policies: Revenue Recognition (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Revenue Recognition

Revenue Recognition

The company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References+ Details

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Note 2 Summary of Significant Accounting Policies

3 Months Ended

Jul. 31, 2013

Notes

Note 2 Summary of Significant Accounting Policies

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Development Stage Company

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US Dollars.

Accounting Basis

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $69 cash as of July 31, 2013.

Fair Value of Financial Instruments

Income Taxes

Use of Estimates

Revenue Recognition

The company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Stock Based Compensation

Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial positions or cash flow.

XML 22 R8.htm IDEA: XBRL DOCUMENT

Note 4 Related Parties

3 Months Ended

Jul. 31, 2013

Notes

Note 4 Related Parties

NOTE 4 Related Parties

The officers/stockholders of the Company currently receive no compensation for their services to the Company. Additionally, they have incurred de minimis operating costs in their development.

In October, the officers/stockholders of the Company donated two paintings at no cost to the company.

Commencing November 1, 2011 the CEO and President Mr. Mackenroth was to receive a salary of $40,000 per year. This is deferred until funds are available.

- Definition

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

+ References+ Details

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Note 2 Summary of Significant Accounting Policies: Development Stage Company (Policies)

3 Months Ended

Jul. 31, 2013

Policies

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Development Stage Company

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Note 5 Income Taxes

3 Months Ended

Jul. 31, 2013

Notes

Note 5 Income Taxes

NOTE 5 Income Taxes

As of July 31, 2013, the company had a net operating loss carry forward for income tax reporting purposes of $105,382 that expire in 15 years.

Federal income taxes at statutory rate	34%
State tax rate, net of federal income tax	4
Offsetting Valuation Adjustment	(38)
Effective income tax rate	0%

No tax benefit is being accrued due to no current expectation of profits.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

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The Company is currently manufacturing and selling a comprehensive supply of one of a kind, oil on canvas, art productions utilizing the Internet. With the recent launch of its functional website, the company is operational and achieved its first sale. falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. 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M STREET GALLERY - Statements of Operations (USD $)	3 Months Ended		29 Months Ended
M STREET GALLERY - Statements of Operations (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Income Statement
Revenues (net)			$ 2,800
Operating Expenses	10,672	15,375	108,182
Net (Loss) from Operations Before Provision for Income Tax	(10,672)	(15,375)	(105,382)
Provision for Income Tax
Net (Loss)	$ (10,672)	$ (15,375)	$ (105,382)
Net (Loss) per common share, Basic	$ 0.00	$ 0.00	$ 0.04
Weighted average number of common shares outstanding	2,645,000	2,645,000	2,645,000

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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Note 2 Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $69 cash as of July 31, 2013.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

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Note 1 Summary of Significant Accounting Policies

3 Months Ended

Jul. 31, 2013

Notes

Note 1 Summary of Significant Accounting Policies

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Company was organized under the laws of the State of Florida on March 11, 2011.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

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M STREET GALLERY - Balance Sheets (USD $)

Jul. 31, 2013

Apr. 30, 2013

Current Assets:

Cash

$ 69

$ 164

TOTAL CURRENT ASSETS

164

Total Assets

164

Current Liabilities:

Accounts payable and accrued liabilities

6,851

7,974

Accrued compensation related party

70,000

60,000

TOTAL LIABILITIES

76,851

67,974

Stockholders' (Deficit)

Common stock

264

^[1]

264

^[1]

Additional paid-in capital

28,336

26,636

Accumulated deficit during the development stage

(105,382)

(94,710)

Total Stockholders' (Deficit)

(76,782)

(67,810)

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT

$ 69

$ 164

[1]	50,000,000 shares authorized at $.0001 par, 2,645,000 shares issued and outstanding at July 31, 2013 and April 30, 2013, respectively

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Note 2 Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) (USD $)	Jul. 31, 2013	Apr. 30, 2013
Details
Cash	$ 69	$ 164

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Note 2 Summary of Significant Accounting Policies: Accounting Basis (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Accounting Basis

Accounting Basis

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Note 2 Summary of Significant Accounting Policies: Income Taxes (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Income Taxes

Income Taxes

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References+ Details

XML 49 R22.xml IDEA: Note 5 Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables) 2.4.0.8000220 - Disclosure - Note 5 Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)truefalsefalse1false falsefalseD130501_130731http://www.sec.gov/CIK0001518720duration2013-05-01T00:00:002013-07-31T00:00:001true 1us-gaap_TableTextBlockSupplementAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Tables/Schedules2false 2us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00                      <table border="1" cellspacing="0" cellpadding="0" style='margin-left:72.9pt;border-collapse:collapse;border:none'> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'> Federal income taxes at statutory rate </td> <td width="90" valign="top" style='width:67.5pt;border:solid black 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt'> 34% </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> State tax rate, net of federal income tax </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>          4 </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Offsetting Valuation Adjustment </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>        (38) </td> </tr> <tr align="left"> <td width="390" valign="top" style='width:292.5pt;border:solid black 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Effective income tax rate </td> <td width="90" valign="top" style='width:67.5pt;border-top:none;border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt'>             0% </td> </tr> </table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 false0Schedule of Effective Income Tax Rate ReconciliationfalseNote 5 Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.mstreetgallery.com/20130731/role/idr_DisclosureNote5IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationTables12 XML 50 R12.htm IDEA: XBRL DOCUMENT

Note 2 Summary of Significant Accounting Policies: Basis of Presentation (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Basis of Presentation

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US Dollars.

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Note 3 Capital Transactions

3 Months Ended

Jul. 31, 2013

Notes

Note 3 Capital Transactions

NOTE 3 Capital Transactions

In March 2011, the Company sold 2,500,000 shares of their restricted common stock to the President and Founder of the company for $250.

In April, 2011, Pursuant to Rule 505 of Regulation D of the Securities Act of 1933, as amended, the company sold 54,000 shares of restricted common stock for $5,400.

In May, 2011, $1,500 in legal costs associated with the registration was paid for by a principal stockholder as a gift to the company, and thus was accounted for as contributed capital.

Throughout the 2013 fiscal year, the company received a total of $10,650 from its president, at no cost to the company, and is accounted for as a contribution of capital.

In May 2013, the company received a total of $1,700 from its president, at no cost to the company, and is accounted for as contribution of capital.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Note 2 Summary of Significant Accounting Policies: Stock Based Compensation (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Stock Based Compensation

Stock Based Compensation

Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

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Note 2 Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Fair Value of Financial Instruments

Fair Value of Financial Instruments

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Note 5 Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)

3 Months Ended

Jul. 31, 2013

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

Federal income taxes at statutory rate	34%
State tax rate, net of federal income tax	4
Offsetting Valuation Adjustment	(38)
Effective income tax rate	0%

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Note 2 Summary of Significant Accounting Policies: Basic Income (loss) Per Share (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Basic Income (loss) Per Share

Basic Income (Loss) Per Share

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References+ Details

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Document and Entity Information	3 Months Ended
Document and Entity Information	Jul. 31, 2013
Document and Entity Information:
Entity Registrant Name	M Street Gallery Inc.
Document Type	10-Q
Document Period End Date	Jul. 31, 2013
Amendment Flag	false
Entity Central Index Key	0001518720
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding	2,645,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

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Note 2 Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)

3 Months Ended

Jul. 31, 2013

Policies

Recent Accounting Pronouncements

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial positions or cash flow.

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