10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended October 31, 2012

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

From transition period from ____________, to ____________ .

Commission File No.: 333-177823

BRK, INC.

(Exact name of registrant as specified in its charter)

Nevada	26-2840468
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
3871 S. Valley View Blvd, Unit 70 Las Vegas, Nevada	89103
(Address of principal executive offices)	(Zip Code)

(800) 253-1013

(Registrant’s telephone number, including area code)

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 o

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 o   No x

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	o	Accelerated filer	o
Non-accelerated filer	o	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). o Yes  x No

As of December 4, 2012, the registrant had 4,308,320 shares of common stock outstanding.

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements	4
	Balance Sheets (Unaudited) as of October 31, 2012 and April 30, 2012	5
	Statements of Operations (Unaudited) for the Three And Six Months Ended October 31, 2012 and 2011and from inception (May 22, 2008) to October 31, 2012	6
	Statements of Cash Flows (Unaudited) for the Six  Months Ended October 31, 2012 and 2011 and from inception (May 22, 2008) to October 31, 2012	7
	Notes to Financial Statements (Unaudited)	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	11
Item 4T.	Controls and Procedures	11
PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	12
Item 1A.	Risk Factors	12
Item 2.	Unregistered Sales of Securities and Use of Proceeds	12
Item 3.	Default upon Senior Securities	12
Item 4.	Mine Safety Information	12
Item 5.	Other information	12
Item 6:	Exhibits	13
Signatures		14

Reference in this report to “BRK” “we,” “us,” and “our” refer to BRK, Inc.

2

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

The Securities and Exchange Commission (“SEC”) encourages companies to disclose forward-looking information so that investors can better understand future prospects and make informed investment decisions.  This report contains these types of statements.  Words such as “may,” “expect,” “believe,” “anticipate,” “estimate,” “project,” or “continue” or comparable terminology used in connection with any discussion of future operating results or financial performance identify forward-looking statements.  You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report.  All forward-looking statements reflect our present expectation of future events and are subject to a number of important factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements.

3

PART I – FINANCIAL INFORMATION

ITEM 1:  FINANCIAL STATEMENTS

The financial information set forth below with respect to our statements of operations for the three and six months periods ended October 31, 2012 and 2011 is unaudited.  This financial information, in the opinion of management, includes all adjustments consisting of normal recurring entries necessary for the fair presentation of such data.  The results of operations for the three and six month periods ended October 31, 2012, are not necessarily indicative of results to be expected for any subsequent period.  Our year end is April 30.

4

BRK, INC.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

(Unaudited)

	October 31,			April 30,
	2012			2012
ASSETS
Current assets
Cash	$	4,671		$	15,594
Prepaid expense		-			3,050
Deposit		4,730			-
Total current assets		9,401			18,644
Fixed assets
Equipment, net of accumulated depreciation of $2,634 and $0, respectively		21,256			23,890
Total assets		30,657			42,534
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities
Accounts payable		10,769			7,392
Compensation payable-related party		9,155			5,930
Convertible notes-related party		7,089			7,089
Convertible notes payable		68,000			68,000
Short term debt-related party		25,870			8,430
Short term debt		41,200			36,200
Total liabilities		162,083			133,041
Stockholders’ deficit
Preferred shares, par value $0.001
1,000,000 authorized; none issued and outstanding		-			-
Common stock, par value $0.001
authorized 100,000,000 shares,
issued and outstanding 4,308,320 and 4,165,920
as of October 31, 2012 and April 30, 2012, respectively		4,308			4,166
Additional paid-in capital		29,742			12,084
Accumulated deficit during development stage		(165,476	)		(106,757	)
Total stockholders’ deficit		(131,426	)		(90,507	)
Total liabilities and stockholders’ deficit	$	30,657		$	42,534

The accompanying notes are an integral part of the unaudited financial statements.

5

BRK, INC.

(A DEVELOPMENT-STAGE COMPANY)

 STATEMENTS OF OPERATIONS

(Unaudited)

													From
													Inception
													(May 22, 2008)
	Three Months						Six Months						to
	Ended October 31,						Ended October 31,						October 31,
	2012			2011			2012			2011			2012
Sales	$	157		$	-		$	157		$	-		$	157
Operating expenses:
Selling, general and administrative expenses		13,544			26,375			56,242			40,889			163,084
Depreciation		1,317			-			2,634			-			2,634
Loss from operations		(14,704	)		(26,375	)		(58,719	)		(40,889	)		(165,561	)
Other income (expense)
Other Income		-			-			-			80			85
Net loss	$	(14,704	)	$	(26,375	)	$	(58,719	)	$	(40,809	)	$	(165,476	)
Net loss per common share basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.01	)	$	(0.00	)
Weighted average number of common shares outstanding		4,285,947			2,500,000			4,207,124			2,500,000

The accompanying notes are an integral part of the unaudited financial statements.

6

BRK, INC.

(A DEVELOPMENT STAGE COMPANY)

  STATEMENTS OF CASH FLOWS

(Unaudited)

	Six Months						From inception (May 22, 2008) to
	Ended October 31,						October 31,
	2012			2011			2012
Cash Flows From Operating Activities:
Net loss	$	(58,719	)	$	(40,809	)	$	(165,476	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		2,634			-			2,634
Changes in operating assets and liabilities:
Advance from related party		3,225			-			9,155
Accounts payable		3,377			4,000			10,769
Prepaid expense		3,050			5,542			-
Deposit		(4,730	)		-			(4,730	)
Net cash used in operating activities		(51,163	)		(31,267	)		(147,648	)
Cash Flows From Investing Activities:
Payment for construction in progress		-			-			(23,890	)
Net cash used in investing activities		-			-			(23,890	)
Cash Flows From Financing Activities:
Sale of common stock		17,800			-			26,050
Borrowings on convertible notes payable		-			30,000			76,000
Borrowings on convertible notes payable-related party		-			-			7,089
Borrowing on notes payable-related  party		17,780			2,495			37,000
Borrowings on notes payable		6,000			-			42,459
Repayments on debt		(1,000	)		-			(1,259	)
Repayments on notes payable-related party		(340	)		-			(11,130	)
Net cash provided by financing activities		40,240			32,495			176,209
Net increase in cash		(10,923	)		1,228			4,671
Cash at beginning of period		15,594			437			-
Cash at end of period	$	4,671		$	1,665		$	4,671
Non-Cash Transactions
Conversion of notes payable to common stock	$	-		$	-		$	8,000
Reclassification of long term debt to short-term debt	$	-		$	-		$	45,275
Reclassification of construction in progress to fixed assets	$	-		$	-		$	20,190

The accompanying notes an integral part of the unaudited financial statements.

7

BRK, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

(Unaudited)

NOTE 1 – BASIS OF PRESENTATION AND ORGANIZATION

BRK, Inc. (“BRK” or the “Company”) was incorporated on May 22, 2008 as a Nevada corporation. The Company has developed a product for the repair of hanging venetian blinds. As part of this development the Company has completed the development and is building a machine to make the parts for blind repair that it is selling. The development and testing of the machine is near completion with production and marketing of the product to begin in the very near future.

BASIS OF PRESENTATION

The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2012. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2012 Annual Report filed with the SEC on July 31, 2012.

NOTE 2 – GOING CONCERN

As shown in the accompanying financial statements, BRK has an accumulated deficit of $165,476 as of October 31, 2012. Unless profitability and increases in stockholders’ equity continues, these conditions raise substantial doubt as to BRK’s ability to continue as a going concern. The October 31, 2012 financial statements do not include any adjustments that might be necessary if BRK is unable to continue as a going concern.

BRK continues to review its expense structure reviewing costs and their reduction to move towards profitability. The Company’s expenses are planned to decrease resulting in profitability and increased shareholders’ equity.

NOTE 3 – CONVERTIBLE NOTES PAYABLE

As of October 31, 2012 the Company owes $68,000 to multiple convertible promissory note holders for proceeds received during fiscal year April 30, 2012. These notes bear interest at 0%, are due two years from issuance and are unsecured. The notes are convertible at $0.005 into the Company’s common stock.

8

The Company analyzed the conversion option for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging” and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none.

NOTE 4 – NOTES PAYABLE

During the six months ended October 31, 2012, the Company borrowed $6,000 from a non-related party. The total due to non-related party note holders is $41,200 as of October 31, 2012. These advances are non-interest bearing and due on demand.

NOTE 5 – CONVERTIBLE NOTES PAYABLE RELATED PARTY

As of October 31, 2012, the Company has $7,089 in convertible notes outstanding to one related party. The convertible notes bear 0% interest and are convertible at $0.005 into the Company’s common stock.

The Company analyzed the conversion option for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging” and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none

NOTE 6 – RELATED PARTY

During the six months ended October 31, 2012, the Company borrowed $17,780 from related parties and repaid $340. These advances are non interest bearing and due on demand.  The total due to related parties as of October 31, 2012 is $25,870.

During the six months ended October 31, 2012, the Company expensed $16,815 for services provided by CEO and shareholder of which $9,155 is due as of October 31, 2012.

NOTE 7 – EQUITY

During August and September 2012 the Company issued 142,400 shares of common stock at $0.125 per share to nine entities for $17,800 in cash.

9

ITEM 2:  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Executive Overview

BRK Inc. (“BRK” or the “Company”) was incorporated on May 22, 2008 as a Nevada corporation. The Company has developed a product for the repair of hanging venetian blinds. As part of this development the Company has completed the development and is building a machine to make the parts for blind repair that it is selling. The development and testing of the machine is near completion with production and marketing of the product to begin in the very near future.

As of the date of this filing we have minimal operations and have recorded minimal revenues for the past two years.  Our focus for the next twelve months will be to obtain additional funding to develop and expand our operations and new projects. Our success will depend on our ability to obtain funding through equity and/or debt transactions.  However, with the downturn of the United States and world economies, we will encounter substantial competition for the limited financing that will be available in the market place.  If we are unable to obtain financing, then we will likely delay further business development and marketing of our product.

In summary, management continues to position the company in a way to best benefit from worldwide economic conditions, trends, events, and demand for new technologies.

Liquidity and Capital Resources

From inception (May 22, 2008) to October 31, 2012, we had an accumulated deficit of $165,476. We recorded a net loss of $ 14,704 and $58,719 for the three and six months ending October 31, 2012. The net loss was $26,375 and $40,889 for the same periods during 2011. Based on these numbers there is substantial doubt that we can continue as a going concern unless we obtain external funding.  Management plans to continue limited operations until we obtain additional funding to expand our operations.

Working capital is a negative $152,682 as of October 31, 2012 compared to negative $114,397 as of April 30, 2012. Cash used in operations totaled $51,163 during the period ending October 31, 2012 compared to $31,267 during the same period in 2011. Funds provided from financing activities were $40,240 in 2012 compared to $32,495 in 2011.

Management expects to continue to issue common stock to pay for the marketing of the product once the machine is complete and in production.  The purchasers and manner of issuance will be determined according to our financial needs and the available exemptions. We also note that if we issue more shares of our common stock our shareholders may experience dilution in the value per share of their common stock.

We intend to rely on debt and equity financing, capital contributions from management and sales of our common stock to pay for costs, services, operating leases, litigation expense and future development of our business opportunities.  Accordingly, our focus for the next twelve months will be to obtain additional funding through debt or equity financing.  Our success in obtaining funding will depend upon our ability to sell our common stock or borrow on terms that are financially advantageous to us.  If we are unable to obtain financing, then expansion of our operations will be delayed.

10

Results of Operations

The Company recorded $157 revenue during the three and six months periods ended October 31, 2012 and zero revenue for the same periods in 2011.

General and administrative expenses for the three and six months ended totaled $13,689 and $56,242 at October 31, 2012 compared to $26,375 and $40,889 for the same periods in 2011.  The increase for the six months was due to higher accounting, legal and consulting costs.

Depreciation was $1,317 and $2,634 for the three and six month’s period ended October 31, 2012 compared to zero in the same period in 2011. The increase was due purchase of equipment during fiscal year April 30, 2012.

Other income of zero was recorded in the three month and six period ended October 31, 2012 and $80 during the six month period in 2011.

The Company incurred a net loss of $14,704 and $58,719 in the three and six months period ended October 31, 2012 compared to $26,375 and $40,809 in the same periods in 2011.

Off-Balance Sheet Arrangements

None

ITEM 3: QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4:  CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Based on their evaluation of our disclosure controls and procedures(as defined in Rule 13a-15e under the Securities Exchange Act of 1934 the "Exchange Act"), our principal executive officer and principal financial officer have concluded that as of the end of the period covered by this quarterly report on Form 10-Q such disclosure controls and procedures were not effective due to the lack of segregation of duties and lack of a formal review process that includes multiple levels of review to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms because of the identification of a material weakness in our internal control over financial reporting which we view as an integral part of our disclosure controls and procedures. The material weakness relates to the lack of segregation of duties in financial reporting, as our financial reporting and all accounting functions are performed by an external consultant with no oversight by a professional with accounting expertise.  Our CEO /CFO do not possess accounting expertise and our company does not have an audit committee.  This weakness is due to the company’s lack of working capital to hire additional staff.  To remedy this material weakness, we intend to engage another accountant to assist with financial reporting as soon as our finances will allow.

Changes in Internal Control over Financial Reporting

Except as noted above, there have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Exchange Act Rules 13a-15 or 15d-15 that occurred during our first quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

11

PART II – OTHER INFORMATION

ITEM 1:  LEGAL PROCEEDINGS.

None

ITEM 1A:  RISK FACTORS

There have been no material changes to BRK, Inc.’s risk factors as previously disclosed in our most recent 10-K filing for the year ending April 30, 2012.

ITEM 2:  SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

During August and September, 2012 the Company issued 142,400 shares of common stock at $0.125 per share to nine entities for $17,800 in cash.

ITEM 3:  DEFAULTS UPON SENIOR SECURITIES.

None

ITEM 4:  MINE SAFETY INFORMATION

None

ITEM 5:  OTHER INFORMATION.

None

12

ITEM 6:  EXHIBITS

No.	Description
31	Chief Executive Officer Certification
32	Section 1350 Certification

101.INS **	XBRL Instance Document
101.SCH **	XBRL Taxonomy Extension Schema Document
101.CAL **	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF **	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB **	XBRL Taxonomy Extension Label Linkbase Document
101.PRE **	XBRL Taxonomy Extension Presentation Linkbase Document

** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

13

SIGNATURES

Pursuant to 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.

	BRK, INC.
Date: December 4, 2012	By:	/s/ Brian Keasberry
		Brian Keasberry President Chief Executive Officer Principal Financial and Accounting Officer

14

EX-31

EXHIBIT 31

FORM OF CERTIFICATION

PURSUANT TO RULE 13a-14 AND 15d-14

UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

CERTIFICATION

I, Brian Keasberry, certify that:

1.    I has reviewed this quarterly report on Form 10-Q of BRK, 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 are 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(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 registrant and has:

(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 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(s) 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 functions):

(a)  All significant deficiencies and material The 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 has a significant role in the registrant’s internal control over financial reporting.

Date: December 4, 2012	/s/ Brian Keasberry
	Brian Keasberry
	Chief Executive Officer
	Chief Financial Officer

EX-32

EXHIBIT 32

CERTIFICATIONS PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 1350)

In connection with the Quarter Report of BRK, Inc. on Form 10-Q for the period ended October 31, 2012 as filed with the Securities and Exchange Commission (the "Report") Brian Keasberry, Chief Executive Officer and Chief Financial Officer of the Company, does hereby certify, pursuant to §906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. §1350), that to his knowledge:

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 operation of the Company.

Dated: December 4, 2012	/s/ Brian Keasberry
	Brian Keasberry Chief Executive Officer Chief Financial Officer

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

XML

NOTES PAYABLE

6 Months Ended

Oct. 31, 2012

Debt Disclosure [Abstract]

Note 4. NOTES PAYABLE

During the six months ended October 31, 2012, the Company borrowed $6,000 from a non-related party. The total due to non-related party note holders is $41,200 as of October 31, 2012. These advances are non-interest bearing and due on demand.

XML

CONVERTIBLE NOTES PAYABLE

6 Months Ended

Oct. 31, 2012

Notes to Financial Statements

Note 3. CONVERTIBLE NOTES PAYABLE

As of October 31, 2012 the Company owes $68,000 to multiple convertible promissory note holders for proceeds received during fiscal year April 30, 2012. These notes bear interest at 0%, are due two years from issuance and are unsecured. The notes are convertible at $0.005 into the Company’s common stock.

The Company analyzed the conversion option for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging” and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none.

XML

BALANCE SHEETS(Unaudited) (USD $)	Oct. 31, 2012	Apr. 30, 2012
Current assets
Cash	$ 4,671	$ 15,594
Prepaid expense		3,050
Deposit	4,730
Total current assets	9,401	18,644
Fixed assets
Equipment, net of accumulated depreciation of $2,634 and $0, respectively	21,256	23,890
Total assets	30,657	42,534
Current liabilities
Accounts payable	10,769	7,392
Compensation payable-related party	9,155	5,930
Convertible notes-related party	7,089	7,089
Convertible notes payable	68,000	68,000
Short term debt - related party	25,870	8,430
Short term debt	41,200	36,200
Total liabilities	162,083	133,041
Stockholders' deficit
Preferred shares, par value $0.001 1,000,000 authorized; none issued and outstanding
Common stock, par value $0.001 authorized 100,000,000 shares, issued and outstanding 4,308,320 and 4,165,920 as of October 31, 2012 and April 30, 2012, respectively	4,308	4,166
Additional paid-in capital	29,742	12,084
Accumulated deficit during development stage	(165,476)	(106,757)
Total stockholders' deficit	(131,426)	(90,507)
Total liabilities and stockholders' deficit	$ 30,657	$ 42,534

XML

BASIS OF PRESENTATION AND ORGANIZATION

6 Months Ended

Oct. 31, 2012

Accounting Policies [Abstract]

Note 1. BASIS OF PRESENTATION AND ORGANIZATION

BRK, Inc. (“BRK” or the “Company”) was incorporated on May 22, 2008 as a Nevada corporation. The Company has developed a product for the repair of hanging venetian blinds. As part of this development the Company has completed the development and is building a machine to make the parts for blind repair that it is selling. The development and testing of the machine is near completion with production and marketing of the product to begin in the very near future.

BASIS OF PRESENTATION

The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2012. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2012 Annual Report filed with the SEC on July 31, 2012.

XML

GOING CONCERN

6 Months Ended

Oct. 31, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 2. GOING CONCERN

As shown in the accompanying financial statements, BRK has an accumulated deficit of $165,476 as of October 31, 2012. Unless profitability and increases in stockholders’ equity continues, these conditions raise substantial doubt as to BRK’s ability to continue as a going concern. The October 31, 2012 financial statements do not include any adjustments that might be necessary if BRK is unable to continue as a going concern.

BRK continues to review its expense structure reviewing costs and their reduction to move towards profitability. The Company’s expenses are planned to decrease resulting in profitability and increased shareholders’ equity.

XML

BALANCE SHEETS(Unaudited) (Parenthetical) (USD $)	Oct. 31, 2012	Apr. 30, 2012
Statement of Financial Position [Abstract]
Equipment, net of accumulated depreciation	$ 2,634	$ 0
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	1,000,000	1,000,000
Preferred stock, Issued
Preferred stock, outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	100,000,000	100,000,000
Common stock, Issued	4,308,320	4,165,920
Common stock, outstanding	4,308,320	4,165,920

XML

CONVERTIBLE NOTES PAYABLE RELATED PARTY (Details Narrative) (USD $)	6 Months Ended
	Oct. 31, 2012
Convertible Notes Payable Related Party Details Narrative
Convertible notes outstanding to one related party	$ 7,089
Conversion Price to Common Stock	$ 0.005
Interest Rate	0.00%

XML

Document and Entity Information	6 Months Ended
	Oct. 31, 2012	Dec. 04, 2012
Document And Entity Information
Entity Registrant Name	BRK, INC.
Entity Central Index Key	0001532926
Document Type	10-Q
Document Period End Date	Oct. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		4,308,320
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013

XML

RELATED PARTY (Details Narrative) (USD $)	6 Months Ended
	Oct. 31, 2012
Related Party Details Narrative
Company borrowed from related parties	$ 17,780
Repaid to related parties	340
Total due to related parties	25,870
Expenses for services provided by CEO and shareholder	16,815
Outstanding Expenses	$ 9,155

XML

STATEMENTS OF OPERATIONS(Unaudited) (USD $)	3 Months Ended		6 Months Ended		53 Months Ended
	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2012
Income Statement [Abstract]
Sales	$ 157		$ 157		$ 157
Operating expenses:
Selling, general and administrative expenses	13,544	26,375	56,242	40,889	163,084
Depreciation	1,317		2,634		2,634
Loss from operations	(14,704)	(26,375)	(58,719)	(40,889)	(165,561)
Other Income (expense)
Other Income				80	85
Net loss	$ (14,704)	$ (26,375)	$ (58,719)	$ (40,809)	$ (165,476)
Net loss per common share basic and diluted	$ 0.00	$ 0.00	$ (0.01)	$ 0.00
Weighted average number of common shares outstanding	4,285,947	2,500,000	4,207,124	2,500,000

XML

EQUITY

6 Months Ended

Oct. 31, 2012

Equity Method Investments and Joint Ventures [Abstract]

Note 7. EQUITY

During August and September 2012 the Company issued 142,400 shares of common stock at $0.125 per share to nine entities for $17,800 in cash.

XML

RELATED PARTY

6 Months Ended

Oct. 31, 2012

Related Party Transactions [Abstract]

Note 6. RELATED PARTY

During the six months ended October 31, 2012, the Company borrowed $17,780 from related parties and repaid 340. These advances are non interest bearing and due on demand. The total due to related parties as of October 31, 2012 is $25,870.

During the six months ended October 31, 2012, the Company expensed $16,815 for services provided by CEO and shareholder of which $9,155 is due as of October 31, 2012.

XML

CONVERTIBLE NOTES PAYABLE (Details Narrative) (USD $)	6 Months Ended
	Oct. 31, 2012	Apr. 30, 2012
Convertible Notes Payable Details Narrative
Company owes to multiple convertible promissory note holders	$ 68,000	$ 68,000
Conversion Price to Common Stock	$ 0.005
Interest Rate	0.00%

XML

BASIS OF PRESENTATION AND ORGANIZATION (Policies)

6 Months Ended

Oct. 31, 2012

Basis Of Presentation And Organization Policies

BASIS OF PRESENTATION

The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2012. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2012 Annual Report filed with the SEC on July 31, 2012.

XML

GOING CONCERN (Details Narrative) (USD $)	Oct. 31, 2012
Going Concern Details Narrative
Accumulated deficit	$ 165,476

XML

NOTES PAYABLE (Details Narrative) (USD $)	6 Months Ended
	Oct. 31, 2012
Notes Payable Details Narrative
Borrowings from non-related party	$ 6,000
Amount due to non-related party	$ 41,200

XML

STATEMENTS OF CASH FLOWS(Unaudited) (USD $)	6 Months Ended		53 Months Ended
	Oct. 31, 2012	Oct. 31, 2011	Oct. 31, 2012
Cash Flows From Operating Activities:
Net loss	$ (58,719)	$ (40,809)	$ (165,476)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,634		2,634
Changes in operating assets and liabilities:
Advance from related party	3,225		9,155
Accounts payable	3,377	4,000	10,769
Prepaid expense	3,050	5,542
Deposit	(4,730)		(4,730)
Net cash used in operating activities	(51,163)	(31,267)	(147,648)
Cash Flows From Investing Activities:
Payment for construction in progress			(23,890)
Net cash used in investing activities			(23,890)
Cash Flows From Financing Activities:
Sale of common stock	17,800		26,050
Borrowings on convertible notes payable		30,000	76,000
Borrowings on convertible notes payable-related party			7,089
Borrowing on notes payable-related party	17,780	2,495	37,000
Borrowings on notes payable	6,000		42,459
Repayments on debt	(1,000)		(1,259)
Repayments on notes payable-related party	(340)		(11,130)
Net cash provided by financing activities	40,240	32,495	176,209
Net increase in cash	(10,923)	1,228	4,671
Cash at beginning of period	15,594	437
Cash at end of period	4,671	1,665	4,671
Non - Monetary Transactions
Conversion of notes payable to common stock			8,000
Reclassification of long term debt to short-term debt			45,275
Reclassification of construction in progress to fixed assets			$ 20,190

XML

CONVERTIBLE NOTES PAYABLE RELATED PARTY

6 Months Ended

Oct. 31, 2012

Notes to Financial Statements

Note 5. CONVERTIBLE NOTES PAYABLE RELATED PARTY

As of October 31, 2012, the Company has $7,089 in convertible notes outstanding to one related party. The convertible notes bear 0% interest and are convertible at $0.005 into the Company’s common stock.

The Company analyzed the conversion option for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging” and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none