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, 2013

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.: ________

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 6, 2013, the registrant had 4,308,320 shares of common stock outstanding.

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION
Item 1:	Financial Statements	3
	Balance Sheets (Unaudited) as of October 31, 2013 and April 30, 2013	4
	Statements of Operations (Unaudited) for the Three Months and the Six Months Ended October 31, 2013 and 2012 and from inception (May 22, 2008) to October 31, 2013	5
	Statements of Cash Flows (Unaudited) for the Six Months Ended October 31, 2013 and 2012 and from inception (May 22, 2008) to October 31, 2013	6
	Notes to Financial Statements (Unaudited)	7
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	9
Item 3:	Quantitative and Qualitative Disclosures about Market Risk	10
Item 4T:	Controls and Procedures	10
PART II – OTHER INFORMATION
Item 1:	Legal Proceedings	11
Item 1A:	Risk Factors	11
Item 2:	Unregistered Sales of Securities and Use of Proceeds	11
Item 3:	Default upon Senior Securities	11
Item 4:	Mine Safety Information	11
Item 5:	Other information	11
Item 6:	Exhibits	12
Signatures		13

2

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

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.

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, 2013 and 2012 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 here and six month periods ended October 31, 2013, are not necessarily indicative of results to be expected for any subsequent period. Our year end is April 30.

3

BRK, INC.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

(Unaudited)

	October 31,			April 30,
	2013			2013
ASSETS
Current assets
Cash	$	3,344		$	4,202
Deposits		4,730			4,730
Total current assets		8,074			8,932
Fixed assets
Equipment, net of accumulated depreciation of $7,902 and $5,268, respectively		15,988			18,622
Total assets	$	24,062		$	27,554
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities
Accounts payable	$	11,167		$	10,143
Compensation payable-related party		29,185			15,105
Convertible notes-related party		7,089			7,089
Convertible notes payable		68,000			68,000
Short term debt-related party		31,690			28,820
Short term debt		69,700			51,220
Total liabilities		216,831			180,377
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 as of
October 31, 2013 and April 30, 2013, respectively		4,308			4,308
Additional paid-in capital		29,742			29,742
Accumulated deficit during development stage		(226,819	)		(186,873	)
Total stockholders’ deficit		(192,769	)		(152,823	)
Total liabilities and stockholders’ deficit	$	24,062		$	27,554

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

4

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,
	2013			2012			2013			2012			2013
Sales	$	-		$	157		$	-		$	157		$	-
Operating expenses:
Selling, general and administrative expenses		16,856			13,5444			37,312			56,242			219,207
Depreciation		1,317			1,317			2,634			2,634			7,902
Loss from operations		(18,173	)		(14,704	)		(39,946	)		(58,719	)		(227,109	)
Other income (expense)
Other Income		-			-			-			-			290
Net loss	$	(18,173	)	$	(14,704	)	$	(39,946	)	$	(58,719	)	$	(226,819	)
Net loss per common share
basic and diluted	$	(0.00	)	$	(0.01	)	$	(0.01	)	$	(0.01	)
Weighted average number
of common shares outstanding		4,308,320			4,285,947			4,308,320			4,207,124

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

5

BRK, INC.

(A DEVELOPMENT STAGE COMPANY)

 STATEMENTS OF CASH FLOWS

(Unaudited)

	Six Months Ended October 31,						From inception (May 22, 2008) to October 31,
	2013			2012			2013
Cash Flows From Operating Activities:
Net loss	$	(39,946	)	$	(58,719	)	$	(226,819	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		2,634			2,634			7,902
Changes in operating assets and liabilities:
Accounts payable		4,724			3,377			14,867
Advances from related parties		14,080			3,225			29,185
Prepaid expense		-			3,050			-
Deposits		-			(4,730	)		(4,730	)
Net cash used in operating activities		(18,508	)		(51,163	)		(179,595	)
Cash Flows From Investing Activities:
Payment for fixed assets		-			-			(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		-			-			75,000
Borrowings on convertible notes payable-related party		-			-			8,089
Borrowing on notes payable-related party		2,870			17,780			43,850
Borrowings on notes payable		14,780			6,000			67,259
Repayments on debt		-			(1,000	)		(1,259	)
Repayments on notes payable-related party		-			(340	)		(12,160	)
Net cash provided by financing activities		17,650			40,240			206,829
Net increase in cash		(858	)		(10,923	)		3,344
Cash at beginning of period		4,202			15,594			-
Cash at end of period	$	3,344		$	4,671		$	3,344

Non-Cash Transactions
Conversion of notes payable to common stock	$	-	$	-	$	8,000
Payment of accounts payable by third party	$	3,700			$	3,700
Reclassification of convertible debt from long term debt to short-term debt	$	-	$	-	$	45,275
Reclassification of construction in progress to fixed assets	$	-	$	-	$	20,190

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

6

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, 2013 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2014. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2013 Annual Report filed with the SEC on August 14, 2013.

NOTE 2 – GOING CONCERN

As shown in the accompanying financial statements, BRK has an accumulated deficit of $226,819 and negative working capital of $208,757 as of October 31, 2013. 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, 2013 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 – NOTES PAYABLE

During the six months ended October 31, 2013, the Company borrowed $14,780 from a non-related party. A non-related party also paid $3,700 in accounts payable on behalf of the Company. The amount is due on demand and bears no interest. The total due to non-related party note holders is $69,700 as of October 31, 2013.

7

NOTE 4 – RELATED PARTY

During the six months ended October 31, 2013, the Company borrowed $2,870 from related parties. These advances are non interest bearing and due on demand. The total due to related parties as of October 31, 2013 is $38,779.

During the six months ended October 31, 2013, the Company expensed $15,000 for services provided by CEO and a shareholder, and $1,700 in operating expenses that was paid for by a related party. As of October 31, 2013 the Company accrued $29,185 of the expenses for services by the related party.

8

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, 2013, we had an accumulated deficit of $226,819. We recorded a net loss of $18,173 and $39,946 for the three and six months ending October 31, 2013. The net loss was $14,704 and $58,719 for the same periods during 2012. 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 $208,757 as of October 31, 2013 compared to negative $171,445 as of April 30, 2013. Cash used in operations totaled $18,508 during the six months ended October 31, 2013 compared to $51,163 during the same period in 2012. Funds provided from financing activities were $17,650 in 2013 compared to $40,240 in 2012. All funds provided in 2013 were from notes payable.

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.

9

Results of Operations

The Company recorded no revenues during the three and six months periods ended October 31, 2013 and $157 revenue for the same periods in 2012.

General and administrative expenses for the three and six months ended October 31, 2013 totaled $16,856 and $37,312 compared to $13,544 and $56,242 for the same periods in 2012. The decrease for six months was due to lower accounting, legal and consulting costs.

Depreciation was $1,317 and $2,634 for the three and six month periods ended October 31, 2013 and October 31, 2012. The depreciation was related to the purchase of equipment during fiscal year April 31, 2013.

The Company incurred a net loss of $18,173 and $39,946 in the three and six months period ended October 31, 2013 compared to $14,704 and $58,719 in the same periods in 2012. The lower net loss was due to lower general and administrative cost in the six month period ended October 31, 2013 compared to the same period in 2012.

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.

10

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, 2013.

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

None

ITEM 3: DEFAULTS UPON SENIOR SECURITIES.

None

ITEM 4: MINE SAFETY INFORMATION

None

ITEM 5: OTHER INFORMATION.

None

11

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.

12

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 6, 2013	By:	/s/ Brian Keasberry
		Brian Keasberry
		President
		Chief Executive Officer Principal Financial and Accounting Officer

13

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.

Dated: December 6, 2013	By:	/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, 2013 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 6, 2013	By:	/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

BASIS OF PRESENTATION AND ORGANIZATION (Policies)

6 Months Ended

Oct. 31, 2013

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, 2013 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2014. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2013 Annual Report filed with the SEC on August 14, 2013.

XML

BASIS OF PRESENTATION AND ORGANIZATION

6 Months Ended

Oct. 31, 2013

Notes to Financial Statements

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, 2013 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2014. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2013 Annual Report filed with the SEC on August 14, 2013.

XML

NOTES PAYABLE

6 Months Ended

Oct. 31, 2013

Notes to Financial Statements

Note 3. NOTES PAYABLE

During the six months ended October 31, 2013, the Company borrowed $14,780 from a non-related party. A non-related party also paid $3,700 in accounts payable on behalf of the Company. The amount is due on demand and bears no interest. The total due to non-related party note holders is $69,700 as of October 31, 2013.

XML

GOING CONCERN (Details Narrative) (USD $)	Oct. 31, 2013
Going Concern Details Narrative
Accumulated deficit	$ 226,819
Working captial	$ 208,757

XML

RELATED PARTY

6 Months Ended

Oct. 31, 2013

Notes to Financial Statements

Note 4. RELATED PARTY

During the six months ended October 31, 2013, the Company borrowed $2,870 from related parties. These advances are non interest bearing and due on demand. The total due to related parties as of October 31, 2013 is $38,779.

During the six months ended October 31, 2013, the Company expensed $15,000 for services provided by CEO and a shareholder, and $1,700 in operating expenses that was paid for by a related party. As of October 31, 2013 the Company accrued $29,185 of the expenses for services by the related party.

XML

BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Oct. 31, 2013	Apr. 30, 2013
Balance Sheets Parenthetical
Equipment, net of accumulated depreciation	$ 7,902	$ 5,268
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	1,000,000	1,000,000
Preferred stock, Issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	100,000,000	100,000,000
Common stock, Issued	4,308,320	4,308,320
Common stock, outstanding	4,308,320	4,308,320

XML

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended		65 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Cash Flows From Operating Activities:
Net loss	$ (39,946)	$ (58,719)	$ (226,819)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,634	2,634	7,902
Changes in operating assets and liabilities:
Accounts payable	4,724	3,377	14,867
Advances from related parties	14,080	3,225	29,185
Prepaid expense		3,050
Deposits		(4,730)	(4,730)
Net cash used in operating activities	(18,508)	(51,163)	(179,595)
Cash Flows From Investing Activities:
Payment for fixed assets			(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			75,000
Borrowings on convertible notes payable-related party			8,089
Borrowing on notes payable-related party	2,870	17,780	43,850
Borrowings on notes payable	14,780	6,000	67,259
Repayments on debt		(1,000)	(1,259)
Repayments on notes payable-related party		(340)	(12,160)
Net cash provided by financing activities	17,650	40,240	206,829
Net increase in cash	(858)	(10,923)	3,344
Cash at beginning of period	4,202	15,594
Cash at end of period	3,344	4,671	3,344
Non-Cash Transactions
Conversion of notes payable to common stock			8,000
Payment of accounts payable by third party	3,700		3,700
Reclassification of convertible debt from long term debt to short-term debt			45,275
Reclassification of construction in progress to fixed assets			$ 20,190

XML

BALANCE SHEETS (Unaudited) (USD $)	Oct. 31, 2013	Apr. 30, 2013
Current assets
Cash	$ 3,344	$ 4,202
Deposits	4,730	4,730
Total current assets	8,074	8,932
Fixed assets
Equipment, net of accumulated depreciation of $7,902 and $5,268, respectively	15,988	18,622
Total assets	24,062	27,554
Current liabilities
Accounts payable	11,167	10,143
Compensation payable-related party	29,185	15,105
Convertible notes-related party	7,089	7,089
Convertible notes payable	68,000	68,000
Short term debt - related party	31,690	28,820
Short term debt	69,700	51,220
Total liabilities	216,831	180,377
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 as of October 31, 2013 and April 30, 2013, respectively	4,308	4,308
Additional paid-in capital	29,742	29,742
Accumulated deficit during development stage	(226,819)	(186,873)
Total stockholders' deficit	(192,769)	(152,823)
Total liabilities and stockholders' deficit	$ 24,062	$ 27,554

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RELATED PARTY (Details Narrative) (USD $)	6 Months Ended		65 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Related Party Details Narrative
Borrowing on notes payable-related party	$ 2,870	$ 17,780	$ 43,850
Total due to related parties	38,779		38,779
Expenses for services provided by CEO and shareholder	15,000
Operating expenses	1,700
Outstanding Expenses	$ 29,185		$ 29,185

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NOTES PAYABLE (Details Narrative) (USD $)	6 Months Ended
	Oct. 31, 2013
Notes Payable Details Narrative
Borrowings from non-related party interest bearing	$ 14,780
Amount due to non-related party	$ 69,700

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GOING CONCERN

6 Months Ended

Oct. 31, 2013

Notes to Financial Statements

Note 2. GOING CONCERN

As shown in the accompanying financial statements, BRK has an accumulated deficit of $226,819 and negative working capital of $208,757 as of October 31, 2013. 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, 2013 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.

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Document and Entity Information	6 Months Ended
	Oct. 31, 2013	Dec. 06, 2013
Document And Entity Information
Entity Registrant Name	BRK, INC.
Entity Central Index Key	0001532926
Document Type	10-Q
Document Period End Date	Oct. 31, 2013
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	2014