10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended January 31, 2014

[   ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from _____ to ______.

Commission File Number: 000-54948

Energizer Tennis, Inc.

(Exact name of registrant as specified in its charter)

Nevada	99-0377575
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

Suite 3, 219 Bow Road

Docklands, London E3 2SJ, United Kingdom

(Address of principal executive offices) (Zip Code)

+44 203 086 8131

(Registrant’s telephone number, including area code)

________________________________________________

(Former name or former address, if changed since last report)

Indicate by check mark whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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. [X] Yes   [   ] 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). [X] Yes   [   ] No

Indicate by check mark whether the registrant is a large accelerated file, 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	[   ]	(Do not check if a smaller reporting company)	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). ). [X] Yes   [   ] No

As of February 28, 2014, there were 2,947,500 shares of the issuer’s $.001 par value common stock issued and outstanding.

Table of Contents                                                                                                                                                        Financial Statements

TABLE OF CONTENTS

PART I
Item 1.	Financial Statements	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	14
Item 4.	Controls and Procedures	14
PART II
Item 1.	Legal Proceedings	15
Item 1A.	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosures	15
Item 5.	Other Information	15
Item 6.	Exhibits	15

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Table of Contents                                                                                                                                                        Financial Statements

PART I

Item 1. Financial Statements

Energizer Tennis Inc.
(A Development Stage Company)
Balance Sheets
					As of		As of
					January 31,		April 30,
					2014		2013
					(Unaudited)		(Audited)
ASSETS
	CURRENT ASSETS:
			Cash	$	44	$	13,920
			Prepayment		1,970
	Total Current Assets				2,014		13,920
	FIXED ASSETS
		Plant, Property, Equipment, net of accumulated depreciation of $807 and $521, respectively.			440		726
		Intangibles - instructional videos, net of accumulated amortization of $237 and $0, respectively.			4,579		4,816
		Intangibles- website development, net of accumulated amortization of $2,013 and $1,436, respectively.			11,162		11,739
	Total Fixed Assets				16,181		17,281
TOTAL ASSETS				$	18,195	$	31,201
LIABILITIES AND EQUITY (DEFICIT)
	CURRENT LIABILITIES:
		Accounts Payable			5,013		20,400
		Accrued expenses			1,000		-
		Advances from Stockholders			17,047		3,278
	Total Liabilities				23,060		23,678
	ENERGIZER TENNIS INC. STOCKHOLDERS' EQUITY (DEFICIT):
		Preferred stock, $.001 par value.  Authorized 10,000,000 shares,			-		-
			0 shares issued and outstanding.
		Common stock, $.001 par value. 100,000,000 authorized shares			2,948		2,948
			and 2,947,500 and 2,947,500 shares issued and outstanding, respectively
		Additional Paid in Capital			67,671		61,693
		Retained (deficit) during development stage			(75,484)		(57,117)
	Total Energizer Tennis Inc. Stockholders' Equity				(4,865)		7,523
TOTAL LIABILITIES & EQUITY (DEFICIT)				$	18,195	$	31,201
The accompanying notes are an integral part of these financial statements.

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Energizer Tennis Inc.
(A Development Stage Company)
Statements of Operations (Unaudited)
											June 16,
			Three Months		Three Months		Nine Months		Nine Months		2011 (inception)
			Ended		Ended		Ended		Ended		through
			January 31,		January 31,		January 31,		January 31,		January 31,
			2014		2013		2014		2013		2014
Revenues
	Revenues	$	-	$	-	$	-	$	-	$	48
Cost of Goods Sold
	Cost of Goods Sold		-		-		-		-		2
Gross Profit			-		-		-		-		46
General & Administrative Expenses
	Depreciation and Amortization		465		337		1,100		996		3,057
	General & Administrative Expenses		1,617		1,029		19,148		3,238		30,785
	Professional Fees		3,146		(5,930)		11,119		24,800		54,688
Total General & Administrative Expenses			5,228		(4,564)		31,367		29,034		88,530
Operating loss		$	(5,228)	$	4,564	$	(31,367)	$	(29,034)	$	(88,484)
	Other income		13,000				13,000				13,000
Net profit/(loss)			7,772		4,564		(18,367)		(29,034)		(75,484)
Loss per share
	Basic		(0.00)		0.00		(0.02)		(0.01)
	Diluted		(0.00)		0.00		(0.02)		(0.01)
Weighted average number of			2,947,500		2,000,000		2,947,500		2,000,000
common shares outstanding
The accompanying notes are an integral part of these financial statements.

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Energizer Tennis Inc.
(A Development Stage Company)
Statements of Cash Flows (Unaudited)
						June 16,
				Nine Months	Nine Months	2011 (inception)
				Ended	Ended	through
				January 31,	January 31,	January 31,
				2014	2013	2014
	CASH FLOWS FROM OPERATING ACTIVITIES
		Net loss		$ (18,367)	$ (29,034)	(75,484)
		Adjustments to reconcile Net Loss
		to net cash provided by operations:
			Depreciation and Amortization	1,100	996	3,057
			Forgiveness of Debt by related party	3,278		3,278
			Additional paid-in capital in exchange for facilities provided by related party	2,700	2,700	9,440
		Changes in current assets and liabilities:
			Increase/Decrease in accounts payable	(15,387)	25,616	5,013
			Increase/Decrease in accrued expenses	1,000	800	1,000
			Advances from Stockholders	13,769	3,278	17,047
			Increase/Decrease in prepayments	(1,970)	-	(1,970)
	Net cash used in Operating Activities			(13,876)	4,356	(38,618)
	CASH FLOWS FROM INVESTING ACTIVITIES
			Furniture and Equipment	-	-	(1,247)
			Intangibles	-	(4,816)	(17,991)
	Net cash used in Investing Activities			-	(4,816)	(19,238)
	CASH FLOWS FROM FINANCING ACTIVITIES
		Proceeds from sale of common stock		-	-	57,900
		Retained Earnings		-	-	-
		Debts waived by former director/shareholder		-	-	-
	Net cash provided by Financing Activities			-	-	57,900
	Net cash increase for period			(13,876)	(460)	44
	Cash at beginning of period			13,920	2,223	-
	Cash at end of period			44	1,763
The accompanying notes are an integral part of these financial statements.

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NOTE 1 - BACKGROUND INFORMATION

Organization and Business

Energizer Tennis Inc. was incorporated on June 16, 2011 in the State of Nevada for the purpose of developing, producing and selling instructional tennis videos to the global tennis community. The videos are available to view or download online, either via our website or via iTunes where our apps are available. Consumers can pay for an annual online subscription to the website which gives access to instructional videos and a host of expert tennis advice.  Consumers can also purchase and download the app independent of membership to the website.  Our target market varies from beginners to individuals who compete regularly including all tennis enthusiasts wanting to improve any aspect of their game.

Development Stage Company

The Company is a development stage company as defined by FASB Accounting Standards Codification (ASC) 915, Development Stage Entities.  The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

The Company has elected April 30 as its fiscal year end.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and use of Estimates

The Company prepares its financial statements in conformity with generally accepted accounting principles in the United States of America. These principals require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.

Interim Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended April 30, 2013 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”).

Earnings (Loss) Per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. 

The Company does not have any potentially dilutive instruments as of January 31, 2014 and, thus, anti-dilution issues are not applicable

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents were $44 and $13,920 at January 31, 2014 and April 30, 2013, respectively.

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Fair Value of Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

ASC 820, Fair Value Measurements and Disclosures,  defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value.

The Company applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis.

Inventories

As of January 31, 2014 the Company held no inventory.

Revenue Recognition

The Company is in the development stage and has yet to realize significant revenues from planned operations.It plans to realize revenues from the sale of instructional tennis videos. The Company follows ASC 605, Revenue Recognition, and recognizes revenue when it is realized or realizable and earned.The Company considers revenue realized or realizable and earned when all of the following criteria are met:

1.

persuasive evidence of an arrangement exists;

2.

the product has been shipped or the services have been rendered to the customer;

3.

the sales price is fixed or determinable; and,

4.

collectability is reasonably assured.

Major revenue activities are expected to be generated from the sale of instructional tennis videos, providing professional tennis coaching, providing access to online player management tools including tournament program scheduling, nutrition programs, injury prevention booklets, arranging tennis holidays, sale of company branded merchandise.

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Income Taxes

The Company accounts for income taxes under ASC 740, Income Taxes.  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.

A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as of January 31, 2014 and April 30, 2013.

Long-Lived Assets

Property and equipment are stated at cost.  Depreciation is computed by the straight-line method over estimated useful lives (3-7 years).  Intellectual property assets are stated at their fair value acquisition cost. Amortization of intellectual property assets is calculated by the straight line method over their estimated useful lives (15 years).  Historical costs are reviewed and evaluated for the net realizable value of the assets.  The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation and amortization period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of long-lived assets existed at January 31, 2014.

Long-lived assets such as property and equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable.  When required impairment losses on assets to be held and used are recognized based on the fair value of the asset.  The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required.  If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset.  When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets.  We did not recognize any impairment losses for any periods presented.

Foreign Currency

The Company’s functional currency is the United States Dollar (USD) and its reporting currency is also the USD.  Foreign currency transactions are primarily undertaken in the British Pound (GBP).

The financial statements of the Company are remeasured to USD in accordance with ASC 830, Foreign Currency Translation Matters.  Historical exchange rates are used to remeasure nonmonetary assets and liabilities; current exchange rates for monetary assets and liabilities.   Exchange gains and losses from the remeasurement of monetary assets and liabilities are recognized in net income.  Certain revenue and expense items are remeasured using an appropriate weighted average exchange rate.

The Company discloses the aggregate transaction gain or loss included in determining net income in the notes to the financial statements pursuant to ASC 830-20-45-1.

Share-based Compensation

The company had no share-based compensation plans or stock issuances for services during the periods ended January 31, 2014 and 2013.

Commitments and Contingencies

The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments nor contingencies at January 31, 2014 or April 30, 2013.

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Related parties

The Company follows ASC 850-10, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party transactions consisted of advances from one of our officers. See Note 10.

Shipping Costs

The company incurs no shipping costs as products and services are web-based.

NOTE 3 – GOING CONCERN

The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern.  As a result, the Company has a net loss, negative operating cash flow, and an accumulated deficit. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable.  If the Company is unable to obtain adequate capital, it could be forced to cease operations.

Management’s plan to obtain such resources for the Company include, obtaining loans from management and significant stockholders sufficient to meet its minimal operating expenses.  Additionally, management hopes to raise equity funding.  However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company.  In addition, profitability will ultimately depend upon the level of revenues received from business operations.  However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.  

The Company reviews the FASB issued Accounting Standards Update (ASU) pronouncements and interpretations that have effective dates during the periods reported an in future periods.  The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

NOTE 5 – PREPAID EXPENSE

Prepaid expense totaled $1,970 and $0 at January 31, 2104 and April 30, 2013 and consisted solely of a legal retainer and is amortized as expenses are incurred.

NOTE 6 – PROPERTY AND EQUIPMENT

Property and equipment consists of computer equipment.  As of:

	January 31, 2014	April 30, 2013
Property and equipment	$ 1,247	1,247
Less accumulated depreciation	807	521
Property and equipment, net	440	726

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Assets are depreciated over their useful lives beginning when placed in service.  Depreciation expenses were $198 for the three months ended January 31, 2014 and 2013 and $286 and $206 for the nine months January 31, 2014 and 2013; respectively.

NOTE 7 – INTANGIBLES

Intangibles consist of website development and instructional videos.  As of:

	January 31, 2014	April 30, 2013
Website development	$ 17,991	17,991
Less accumulated amortization	2,250	1,155
Intangibles, net	15,741	16,836

Intangible assets are amortized over their useful lives beginning when placed in service.  Amortization expenses were $267 and $285 for the three months ended January 31, 2014 and 2013 and $814 and $788 for the nine months ended January 31, 2014 and 2013, respectively.

NOTE 8 – INCOME TAXES

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods.  The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not.  In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not.  As of January 31, 2014, the Company incurred a loss of $75,484, resulting in a net operating loss for income tax purposes.  The loss results in deferred tax assets of approximately $26,419 at the effective statutory rate of 35%.  The deferred tax asset has been off-set by an equal valuation allowance.

Per United States government filing regulations, The Company’s corporate income tax returns are open for inspection for all years since inception.

NOTE 9 – COMMITMENTS AND CONTINGENCIES

Litigation

The Company is not presently involved in any litigation.

Lease Obligations

At January 31, 2014, the Company does not have any capital or operating leases.  The Company uses office space with a value of $300 per month that is contributed in kind by the Company's CEO.

NOTE 10 – RELATED PARTY TRANSACTIONS

Equity

In June 2011, the Company issued 2,000,000 restricted common shares, at $0.01 per share, and totaling $20,000, to two of its officers-directors.

On May 26, 2013, Alexander Farquharson, our President, Secretary, Director, purchased 1,000,000 restricted common shares of Company stock from the former Treasurer and Director for $10,000 USD in a private transaction.  As a result of this stock acquisition, Mr. Farquharson owns approximately 68% of the outstanding common stock and is considered a principal owner of the company.

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Advances from stockholders

From time to time, stockholders and officers of the Company advance funds to the Company for working capital purposes. Those advances are unsecured, non-interest bearing, and are due on demand.  

Stockholders of the Company advanced $3,278 in aggregate to the Company for working capital purposes during the year ending April 30, 2013. On July 25, 2013 former shareholders agreed to forgive debts totaling $3,278.  The forgiven amounts have been recorded as additional paid in capital.

Officer advances totaled $17,047 and $3,278 at January 31, 2014 and April 30, 2013.

Other

The Company neither owns nor leases any real or personal property. The sole officer provides office space without charge. Rental expense has been included in the financial statements as additional paid-in capital.  Rent expense totaled $900 and $2,700 for the three and nine months ended January 31, 2014, respectively.

The sole officer and director is currently involved in other business activities and most likely will become involved in additional business activities in the future.

NOTE 11 – SHAREHOLDERS’ EQUITY

Common Stock

The authorized common stock of the Company consists of 100,000,000 shares with a par value of $0.001.  There were 2,947,500 shares of common stock issued and outstanding as of January 31, 2014.

In June 2011, the Company issued 2,000,000 restricted shares, at $0.01 per share, and totaling $20,000 to two of its officers-directors.

On April 18, 2013, the Company issued 947,500 shares at $0.04 per share, and totaling $37,900 in cash.

.Preferred Stock

The authorized preferred stock of the Company consists of 10,000,000 shares with a par value of $0.001.  The Company has not issued any shares of Class A Convertible Preferred Stock as of January 31, 2014.

Pertinent Rights and Privileges

Preferred stockholders of Class A Convertible Preferred Stock do not have pre-emptive or preferential rights to subscribe to unissued stock or other securities.  These stockholders do not have cumulative voting rights.

NOTE 12 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date the financial statements were issued.  Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

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

Forward-looking Statements.

This Quarterly Report of Energizer Tennis, Inc. on Form 10-Q contains forward-looking statements, particularly those identified with the words, “anticipates,” “believes,” “expects,” “plans,” “intends,” “objectives,” and similar expressions. These statements reflect management's best judgment based on factors known at the time of such statements. The reader may find discussions containing such forward-looking statements in the material set forth under “Management's Discussion and Analysis of Financial Condition and Results of Operations,” generally, and specifically therein under the captions “Liquidity and Capital Resources” as well as elsewhere in this Quarterly Report on Form 10-Q. Actual events or results may differ materially from those discussed herein. The forward-looking statements specified in the following information have been compiled by our management on the basis of assumptions made by management and considered by management to be reasonable. Our future operating results, however, are impossible to predict and no representation, guarantee, or warranty is to be inferred from those forward-looking statements.

The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. No assurance can be given that any of the assumptions relating to the forward-looking statements specified in the following information are accurate, and we assume no obligation to update any such forward-looking statements.

Critical Accounting Policies and Estimates.

We prepare our consolidated financial statements in conformity with GAAP, which requires management to make certain estimates and apply judgments. We base our estimates and judgments on historical experience, current trends and other factors that management believes to be important at the time the condensed consolidated financial statements are prepared. On a regular basis, we review our accounting policies and how they are applied and disclosed in our condensed consolidated financial statements.

While we believe that the historical experience, current trends and other factors considered support the preparation of our condensed consolidated financial statements in conformity with GAAP, actual results could differ from our estimates and such differences could be material.

For a full description of our critical accounting policies, please refer to Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our 2013 Annual Report on Form 10-K.

Overview.  Energizer Tennis Inc. (“Energizer Tennis,” “we,” or the “Company”) was incorporated in the State of Nevada on June 16, 2011.

We are a development stage company specializing in providing expert advice for tennis players of every level through an informative website containing a host of relevant information and professional instructional high definition videos.  Our business includes creating, developing and selling, tennis instructional videos to our customers and other interested parties. Our website (www.energizertennis.com) provides expert advice on technique, strategy and game craft, physical preparation training, nutrition advice and injury-prevention guidelines. Our objective is to create an online resource where players can access professional and accurate information and video instruction with the option to have their own game analyzed.  The videos have been developed as a series with each video focusing on specific issues including ground-strokes, serve and return, net play, movement on court, racket stringing, singles and doubles tactics, fitness sessions, advanced tactics, shot recognition, physical testing and training, speed/agility, coordination, fitness games in addition to playing on different surfaces.

The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements for the period ended April 30, 2013, together with notes thereto, which are included in this report.

Results of Operations.

Three months ended January 31, 2014 and 2013

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Revenue

We had no revenues or profits for the three months ended January 31, 2014 and 2013.  We expect to generate revenues as we continue operations and implement our business plan.

Operating Expenses

For the three months ended January 31, 2014, our total operating expenses were $5,228 compared with total operating income of $4,564 for the same period in 2013.

Expenses were attributable to depreciation and amortization of $465, general and administrative expenses of $1,617, and professional fees of $3,146. Our general and administrative expenses were primarily attributable to payments for office expenses and telephone.  In comparison, our total operating expenses for the three months ended January 31, 2013 was $4,564, which consisted of depreciation and amortization of $337, general and administrative expenses of $1,029, and professional fees of $3,882.

The increase in operating expenses was primarily attributable to increased legal and auditing fees.

Net Profit or Loss

For the three months ended January 31, 2014 and 2013 our net profit was $7,772 and $4,564. We incurred an operating loss of $5,228 which was offset by $13,000 in other income generated by forgiveness of accounts payable and resulting in net profit of $7,772. We expect to continue to incur net losses for the foreseeable future until we generate significant revenue from sales.

Nine months ended January 31, 2014 and 2013

Revenue

We had no revenues or profits for the nine months ended January 31, 2014 and 2013.  We expect to generate revenues as we continue operations and implement our business plan.

Operating Expenses

For the nine months ended January 31, 2014 and 2013, our total operating expenses were $31,367 and $29,034 respectively. Expenses were attributable to depreciation and amortization of $1,100 and $996, general and administrative expenses of $19,148 and 3,238, and professional fees of $11,119 and $24,800. The increase in our general and administrative expenses were primarily attributable to payments for DTC registration and transfer agent fees.  The decrease in our professional fees is primarily attributable to lower legal and accounting fees associated with operating as a public company as opposed to legal and accounting fees associated with becoming a public company.

Net Profit or Loss

For the nine months ended January 31, 2014 and 2013, our operating expenses and net losses were $31, 367 and $29,034 respectively. The increased net loss is driven by the increase in general and administrative expenses as previously mentioned and is mostly offset by the reduction in professional fees, specifically legal fees. We expect to continue to incur net losses for the foreseeable until we generate significant revenue from sales.

Liquidity and Capital Resources.  As of January 31, 2014, current assets are comprised of cash totaling $44 and prepaid expenses totaling $1,970. Our total assets of $18,195 consist of current assets of $2,014 and fixed assets which are comprised of intangibles; website development valued at $11,162; and instructional videos valued at $4,579; and property and equipment, computers valued at $440.

As of January 31, 2014, we had total liabilities of $23,060, which were comprised of accounts payable and loans from our sole officer and director.  

We have no other long term liabilities, commitments or contingencies.

We filed a Registration Statement on Form S-1 to sell 5,000,000 shares of our common stock at a purchase price of $0.04 per share in a direct public offering. The Registration Statement on Form S-1 was declared effective on October 23, 2012.  On April 21, 2013 we sold 947,500 shares of our common stock to investors pursuant to that offering and our offering closed on this day.  

13

Table of Contents                                                                                                                                                        Financial Statements

During the next three to six months, our primary objective is to increase our revenues from operations.

We expect that the legal and accounting costs of maintaining  public company status will continue to impact our liquidity and we may need to obtain funds to pay those expenses. We estimate that these costs will range up to $25,000 per year for the next few years. Those fees will be higher if our business volume and activity increases.

As of January 31, 2014, we had a cash balance of $44.  In the opinion of management, available funds are not sufficient to satisfy our working capital requirements for the next twelve months. We cannot guarantee that we will obtain additional financing or generate sufficient revenues to meet our working capital requirements. Our failure to raise additional capital will negatively impact our business and, potentially, our ability to continue operations.  Accordingly, the notes to our financial statements for the period ended January 31, 2014 disclose uncertainty as to our ability to continue as a going concern.

Our forecast for the period for which our financial resources will be adequate to support our operations involves risks and uncertainties and actual results could fail as a result of a number of factors.  We intend to pursue capital through public or private financing as well as borrowings and other sources, such as our officers and directors. We cannot guarantee that additional funding will be available on favorable terms, if at all. If adequate funds are not available, we hope that our officers and directors will contribute funds to pay for our expenses to achieve our objectives over the next twelve months, although we cannot guarantee they will do so.  We have no formal or informal arrangement with any of our officers, directors or principal shareholders to advance funds to us.

We do not anticipate that we will purchase any significant equipment if we raise the necessary funds in this offering. In the event that we generate significant revenues and expand our operations, then we may need to hire additional employees or independent contractors.

We are not currently conducting any research and development activities. We do not anticipate conducting such activities in the near future.

Off Balance Sheet Arrangements

We had no off balance sheet arrangements at January 31, 2014.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

Not applicable.

Item 4. Controls and Procedures.

Evaluation of disclosure controls and procedures. We maintain controls and procedures that are designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management including our principal executive and principal financial officers, as appropriate, to allow timely decisions regarding required disclosures.

Based upon their evaluation of those controls and procedures performed as of the end of the period covered by this report, our principal executive officer and our principal financial officer concluded that our disclosure controls and procedures were ineffective to provide reasonable assurance that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified by the rules and forms of the SEC and is accumulated and communicated to management, including the CEO and CFO, as appropriate to allow timely decisions regarding required disclosure.  Furthermore, our principal executive officer and our principal financial officer have determined that there are material weaknesses in our disclosure controls and procedures. 

Changes in internal controls. There were no changes in our internal control over financial reporting that occurred during the fiscal quarter covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

For a full discussion of our internal control over financial reporting, please refer to Item 9A, “Controls and Procedures” in our 2013 Annual Report on Form 10-K.

14

Table of Contents                                                                                                                                                        Financial Statements

PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 1A. Risk Factors.

Not applicable.

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits.

31.1		Certification of Principal Executive Officer, pursuant to Rule 13a-14 and 15d-14 of the Securities Exchange Act of 1934 (1)
31.2		Certification of Principal Financial Officer, pursuant to Rule 13a-14 and 15d-14 of the Securities Exchange Act of 1934 (1)
32.1		Certification of Principal Executive Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (1)
32.2		Certification of Principal Financial Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (1)
101.ins		Instance Document (1)
101.sch		XBRL Taxonomy Schema Document (1)
101.cal		XBRL Taxonomy Calculation Linkbase Document (1)
101.def		XBRL Taxonomy Definition Linkbase Document (1)
101.lab		XBRL Taxonomy Label Linkbase Document (1)
101.pre		XBRL Taxonomy Presentation Linkbase Document (1)
(1)	Filed herewith.

15

Table of Contents                                                                                                                                                        Financial Statements

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.

	Energizer Tennis, Inc., a Nevada corporation
February 28, 2014	By:	/s/ Alexander Farquharson
	Its:	Alexander Farquharson President, Chief Executive Officer, Secretary, Director (Principal Executive Officer)

16

EX-31.1

Exhibit 31.1

Certification of Principal Executive Officer,

Required By Rule 13a-14(A) of the Securities Exchange Act of 1934, As Amended,

As Adopted Pursuant To Section 302 of the Sarbanes-Oxley Act of 2002

I, Alexander Farquharson, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Energizer Tennis, 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(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 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(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 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:  February 28, 2014

 /s/ Alexander Farquharson

Alexander Farquharson

President, Chief Executive Officer

EX-31.2

Exhibit 31.2

Certification of Principal Financial Officer,

Required By Rule 13a-14(A) of the Securities Exchange Act of 1934, As Amended,

As Adopted Pursuant To Section 302 of the Sarbanes-Oxley Act of 2002

I, Ella German, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Energizer Tennis, 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(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 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(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 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:  February 28, 2014

/s/ Ella German

Ella German

Chief Financial Officer, Treasurer, Secretary

EX-32.1

Exhibit 32.1

Certification of Principal Executive Officer, 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 Energizer Tennis, Inc. a Nevada corporation (the “Company”) on Form 10-Q for the period ending January 31, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Alexander Farquharson, Chief Executive Officer of the Company, certifies to the best of his knowledge, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(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 result of operations of the Company.

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

/s/ Alexander Farquharson

Alexander Farquharson

President, Chief Executive Officer

February 28, 2014

EX-32.2

Exhibit 32.2

Certification of Principal Financial Officer, 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 Energizer Tennis, Inc. a Nevada corporation (the “Company”) on Form 10-Q for the period ending January 31, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Ella German, Chief Financial Officer of the Company, certifies to the best of his knowledge, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(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 result of operations of the Company.

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

/s/ Ella German

Ella German

Chief Financial Officer,

Treasurer, Secretary

February 28, 2014

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NOTE 7 - INTANGIBLES (Details) (USD $)	Jan. 31, 2014	Apr. 30, 2013
Finite-Lived Intangible Assets, Net [Abstract]
Website development	$ 17,991	$ 17,991
Less accumulated amortization	2,250	1,155
Intangibles, net	$ 15,741	$ 16,836

XML

NOTE 4 - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

9 Months Ended

Jan. 31, 2014

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

NOTE 4 - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

NOTE 4 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.

The Company reviews the FASB issued Accounting Standards Update (ASU) pronouncements and interpretations that have effective dates during the periods reported an in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

XML

NOTE 10 - RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2014	Jan. 31, 2014	Apr. 30, 2013	Jul. 25, 2013	May 26, 2013	Jun. 24, 2011
Related Party Transactions [Abstract]
Common shares purchased by officers-directors, shares						2,000,000
Common shares purchased by officers-directors, price per share						$ 0.01
Common shares purchased by officers-directors, value						$ 20,000
President purchased shares from former Treasurer, shares					1,000,000
President purchased shares from former Treasurer, value					10,000
President ownership percentage in company equity					68.00%
Rent expense	900	2,700
Advances from stockholders			3,278
Forgiveness of debts outstanding due to stockholders recored as contributed capital				3,278
Officer advances in aggregate for working capital	$ 17,047	$ 17,047	$ 3,278

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NOTE 9 - COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	Jan. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Capital Lease Obligations	$ 0
Operating Lease Obligations	0
Office space value contributed by the CEO monthly	$ 300

XML

NOTE 11 - SHAREHOLDERS' EQUITY (Details Narrative) (USD $)	Jan. 31, 2014	Apr. 30, 2013	Apr. 18, 2013
Common Stock
Common shares issued in S-1 offering, shares			947,500
Common shares issued in S-1 offering, value			$ 39,700
Effective date of S-1 offering	Oct. 23, 2012
Completion date of S-1 offering	Apr. 18, 2013
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in Shares)	100,000,000	100,000,000
Common stock, shares issued (in Shares)	2,947,500	2,947,500
Preferred Stock
Preferred stock par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in Shares)	10,000,000	10,000,000
Preferred stock, shares issued (in Shares)	0	0

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NOTE 3 - GOING CONCERN

9 Months Ended

Jan. 31, 2014

Note 3 - Going Concern

NOTE 3 - GOING CONCERN

NOTE 3 – GOING CONCERN

The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. As a result, the Company has a net loss, negative operating cash flow, and an accumulated deficit. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

Management’s plan to obtain such resources for the Company include, obtaining loans from management and significant stockholders sufficient to meet its minimal operating expenses. Additionally, management hopes to raise equity funding. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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BALANCE SHEETS (Unaudited) (USD $)	Jan. 31, 2014	Apr. 30, 2013
CURRENT ASSETS:
Cash	$ 44	$ 13,920
Prepayments	1,970	0
Total Current Assets	2,014	13,920
FIXED ASSETS
Plant, Property, Equipment, net of accumulated depreciation of $807 and $521, respectively	440	726
Intangibles - instructional videos, net of accumulated amortization of $237 and $0, respectively	4,579	4,815
Intangibles- website development, net of accumulated amortization of $2,013 and $1,436, respectively.	11,162	11,739
Total Fixed Assets	16,181	17,281
TOTAL ASSETS	18,195	31,201
CURRENT LIABILITIES:
Accounts Payable	5,013	20,400
Accrued expenses	1,000	0
Advances from Stockholders	17,047	3,278
Total Liabilities	23,060	23,678
ENERGIZER TENNIS INC. STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $.001 par value. Authorized 10,000,000 shares, 0 and 0 shares issued and outstanding.	0	0
Common stock, $.001 par value. Authorized 100,000,000 shares, 2,974,500 and 2,947,500 shares issued and outstanding.	2,948	2,948
Additional Paid-in Capital	67,671	61,693
Retained (deficit) during development stage	(75,484)	(57,117)
Total Energizer Tennis Inc. Stockholders' Equity	(4,865)	7,523
TOTAL LIABILITIES & EQUITY (DEFICIT)	$ 18,195	$ 31,201

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NOTE 1- BACKGROUND INFORMATION

9 Months Ended

Jan. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 1 - BACKGROUND INFORMATION

NOTE 1 - BACKGROUND INFORMATION

Organization and Business

Energizer Tennis Inc. was incorporated on June 16, 2011 in the State of Nevada for the purpose of developing, producing and selling instructional tennis videos to the global tennis community. The videos are available to view or download online, either via our website or via iTunes where our apps are available. Consumers can pay for an annual online subscription to the website which gives access to instructional videos and a host of expert tennis advice. Consumers can also purchase and download the app independent of membership to the website. Our target market varies from beginners to individuals who compete regularly including all tennis enthusiasts wanting to improve any aspect of their game.

Development Stage Company

The Company is a development stage company as defined by FASB Accounting Standards Codification (ASC) 915, Development Stage Entities. The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception have been considered as part of the Company's development stage activities.

The Company has elected April 30 as its fiscal year end.

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NOTE 5 - PREPAID EXPENSE (Details Narrative) (USD $)	Jan. 31, 2014	Apr. 30, 2013
Notes to Financial Statements
Prepaid expense	$ 1,970	$ 0

XML

NOTE 6 - PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Note 6 - Property And Equipment
Depreciation expenses	$ 198	$ 198	$ 286	$ 206

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Jan. 31, 2014

Accounting Policies [Abstract]

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and use of Estimates

The Company prepares its financial statements in conformity with generally accepted accounting principles in the United States of America. These principals require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.

Interim Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended April 30, 2013 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”).

Earnings (Loss) Per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. 

The Company does not have any potentially dilutive instruments as of January 31, 2014 and, thus, anti-dilution issues are not applicable

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents were $44 and $13,920 at January 31, 2014 and April 30, 2013, respectively.

Fair Value of Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value.

The Company applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis.

Inventories

As of January 31, 2014 the Company held no inventory.

Revenue Recognition

The Company is in the development stage and has yet to realize significant revenues from planned operations. It plans to realize revenues from the sale of instructional tennis videos. The Company follows ASC 605, Revenue Recognition, and recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

1. persuasive evidence of an arrangement exists;

2. the product has been shipped or the services have been rendered to the customer;

3. the sales price is fixed or determinable; and,

4. collectability is reasonably assured.

Major revenue activities are expected to be generated from the sale of instructional tennis videos, providing professional tennis coaching, providing access to online player management tools including tournament program scheduling, nutrition programs, injury prevention booklets, arranging tennis holidays, sale of company branded merchandise.

Income Taxes

The Company accounts for income taxes under ASC 740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.

A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of January 31, 2014 and April 30, 2013.

Long-Lived Assets

Property and equipment are stated at cost. Depreciation is computed by the straight-line method over estimated useful lives (3-7 years). Intellectual property assets are stated at their fair value acquisition cost. Amortization of intellectual property assets is calculated by the straight line method over their estimated useful lives (15 years). Historical costs are reviewed and evaluated for the net realizable value of the assets. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation and amortization period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of long-lived assets existed at January 31, 2014.

Long-lived assets such as property and equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.

Foreign Currency

The Company’s functional currency is the United States Dollar (USD) and its reporting currency is also the USD. Foreign currency transactions are primarily undertaken in the British Pound (GBP).

The financial statements of the Company are remeasured to USD in accordance with ASC 830, Foreign Currency Translation Matters. Historical exchange rates are used to remeasure nonmonetary assets and liabilities; current exchange rates for monetary assets and liabilities. Exchange gains and losses from the remeasurement of monetary assets and liabilities are recognized in net income. Certain revenue and expense items are remeasured using an appropriate weighted average exchange rate.

The Company discloses the aggregate transaction gain or loss included in determining net income in the notes to the financial statements pursuant to ASC 830-20-45-1.

Share-based Compensation

The company had no share-based compensation plans or stock issuances for services during the periods ended January 31, 2014 and 2013.

Commitments and Contingencies

The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments nor contingencies at January 31, 2014 or April 30, 2013.

Related parties

The Company follows ASC 850-10, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party transactions consisted of advances from one of our officers. See Note 10.

Shipping Costs

The company incurs no shipping costs as products and services are web-based.

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BALANCE SHEETS (Parenthetical) (USD $)	Jan. 31, 2014	Apr. 30, 2013
Preferred Stock
Preferred stock par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in Shares)	10,000,000	10,000,000
Preferred stock, shares issued (in Shares)	0	0
Preferred stock, shares outstanding (in Shares)	0	0
Common Stock
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in Shares)	100,000,000	100,000,000
Common stock, shares issued (in Shares)	2,947,500	2,947,500
Common stock, shares outstanding (in Shares)	2,947,500	2,947,500
Accumulated depreciation of plant, property, equipment	$ 807	$ 521
Accumulated amortization of instructional videos	237	0
Accumulated amortization of website development	$ 2,013	$ 1,436

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NOTE 12 - SUBSEQUENT EVENTS

9 Months Ended

Jan. 31, 2014

Subsequent Events [Abstract]

NOTE 12 - SUBSEQUENT EVENTS

NOTE 12 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date the financial statements were issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

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Document And Entity Information	9 Months Ended
	Jan. 31, 2014	Feb. 28, 2014
FIXED ASSETS [Abstract]
Entity Registrant Name	Energizer Tennis Inc.
Document Type	10-Q
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding		2,947,500
Amendment Flag	false
Entity Central Index Key	0001551906
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jan. 31, 2014
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Jan. 31, 2014

Accounting Policies [Abstract]

Basis of Presentation and use of Estimates

Basis of Presentation and use of Estimates

The Company prepares its financial statements in conformity with generally accepted accounting principles in the United States of America. These principals require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.

Interim Financial Statements

Interim Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended April 30, 2013 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”).

Earnings (Loss) Per Share

Earnings (Loss) Per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. 

The Company does not have any potentially dilutive instruments as of January 31, 2014 and, thus, anti-dilution issues are not applicable

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents were $44 and $13,920 at January 31, 2014 and April 30, 2013, respectively.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value.

The Company applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis.

Inventories

Inventories

As of January 31, 2014 the Company held no inventory.

Revenue Recognition

Revenue Recognition

The Company is in the development stage and has yet to realize significant revenues from planned operations. It plans to realize revenues from the sale of instructional tennis videos. The Company follows ASC 605, Revenue Recognition, and recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

1. persuasive evidence of an arrangement exists;

2. the product has been shipped or the services have been rendered to the customer;

3. the sales price is fixed or determinable; and,

4. collectability is reasonably assured.

Major revenue activities are expected to be generated from the sale of instructional tennis videos, providing professional tennis coaching, providing access to online player management tools including tournament program scheduling, nutrition programs, injury prevention booklets, arranging tennis holidays, sale of company branded merchandise.

Income Taxes

Income Taxes

The Company accounts for income taxes under ASC 740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.

A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of January 31, 2014 and April 30, 2013.

Long-Lived Assets

Long-Lived Assets

Property and equipment are stated at cost. Depreciation is computed by the straight-line method over estimated useful lives (3-7 years). Intellectual property assets are stated at their fair value acquisition cost. Amortization of intellectual property assets is calculated by the straight line method over their estimated useful lives (15 years). Historical costs are reviewed and evaluated for the net realizable value of the assets. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation and amortization period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of long-lived assets existed at January 31, 2014.

Long-lived assets such as property and equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.

Foreign Currency

Foreign Currency

The Company’s functional currency is the United States Dollar (USD) and its reporting currency is also the USD. Foreign currency transactions are primarily undertaken in the British Pound (GBP).

The financial statements of the Company are remeasured to USD in accordance with ASC 830, Foreign Currency Translation Matters. Historical exchange rates are used to remeasure nonmonetary assets and liabilities; current exchange rates for monetary assets and liabilities. Exchange gains and losses from the remeasurement of monetary assets and liabilities are recognized in net income. Certain revenue and expense items are remeasured using an appropriate weighted average exchange rate.

The Company discloses the aggregate transaction gain or loss included in determining net income in the notes to the financial statements pursuant to ASC 830-20-45-1.

Stock-based Compensation

Share-based Compensation

The company had no share-based compensation plans or stock issuances for services during the periods ended January 31, 2014 and 2013.

Commitments and Contingencies

Commitments and Contingencies

The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments nor contingencies at January 31, 2014 or April 30, 2013.

Related parties

Related parties

The Company follows ASC 850-10, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party transactions consisted of advances from one of our officers. See Note 10.

Shipping Costs

Shipping Costs

The company incurs no shipping costs as products and services are web-based.

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STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended		32 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014
Revenue
Revenues	$ 0	$ 0	$ 0	$ 0	$ 48
Cost of Goods Sold
Cost of Goods Sold	0	0	0	0	2
Gross Profit	0	0	0	0	46
General & Administrative Expenses
Depreciation and Amortization	465	337	1,100	996	3,057
General & Administrative Expenses	1,617	1,029	19,148	3,238	30,785
Professional Fees	3,146	(5,930)	11,119	24,800	54,688
Total General & Administrative Expenses	5,228	(4,564)	31,367	29,034	88,530
Operating loss	(5,228)	4,564	(31,367)	(29,034)	(88,484)
Other income	13,000	0	13,000	0	13,000
Net profit/ (loss)	$ 7,772	$ 4,564	$ (18,367)	$ (29,034)	$ (75,484)
Loss per share
Basic	$ 0.00	$ 0.00	$ (0.02)	$ (0.01)
Diluted	$ 0.00	$ 0.00	$ (0.02)	$ (0.01)
Weighted average number of common shares outstanding	2,947,500	2,000,000	2,947,500	2,000,000

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NOTE 7 - INTANGIBLES

9 Months Ended

Jan. 31, 2014

Finite-Lived Intangible Assets, Net [Abstract]

NOTE 7 - INTANGIBLES

NOTE 7 – INTANGIBLES

Intangibles consist of website development and instructional videos. As of:

	January 31, 2014	April 30, 2013
Website development	$ 17,991	17,991
Less accumulated amortization	2,250	1,155
Intangibles, net	15,741	16,836

Intangible assets are amortized over their useful lives beginning when placed in service. Amortization expenses were $267 and $285 for the three months ended January 31, 2014 and 2013 and $814 and $788 for the nine months ended January 31, 2014 and 2013, respectively.

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NOTE 6 - PROPERTY AND EQUIPMENT

9 Months Ended

Jan. 31, 2014

Note 6 - Property And Equipment

NOTE 6 - PROPERTY AND EQUIPMENT

NOTE 6 – PROPERTY AND EQUIPMENT

Property and equipment consists of computer equipment. As of:

	January 31, 2014	April 30, 2013
Property and equipment	$ 1,247	1,247
Less accumulated depreciation	807	521
Property and equipment, net	440	726

Assets are depreciated over their useful lives beginning when placed in service. Depreciation expenses were $198 for the three months ended January 31, 2014 and 2013 and $286 and $206 for the nine months January 31, 2014 and 2013; respectively.

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NOTE 6 - PROPERTY AND EQUIPMENT (Details) (USD $)	Jan. 31, 2014	Apr. 30, 2013
Note 6 - Property And Equipment
Property and equipment	$ 1,247	$ 1,247
Less accumulated depreciation	807	521
Property and equipment, net	$ 440	$ 726

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NOTE 6 - PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Jan. 31, 2014

Note 6 - Property And Equipment

Property and Equipment

	January 31, 2014	April 30, 2012
Property and equipment	$ 1,247	1,247
Less accumulated depreciation	807	521
Property and equipment, net	440	726

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NOTE 10 - RELATED PARTY TRANSACTIONS

9 Months Ended

Jan. 31, 2014

Related Party Transactions [Abstract]

NOTE 10 - RELATED PARTY TRANSACTIONS

NOTE 10 – RELATED PARTY TRANSACTIONS

Equity

In June 2011, the Company issued 2,000,000 restricted common shares, at $0.01 per share, and totaling $20,000, to two of its officers-directors.

On May 26, 2013, Alexander Farquharson, our President, Secretary, Director, purchased 1,000,000 restricted common shares of Company stock from the former Treasurer and Director for $10,000 USD in a private transaction. As a result of this stock acquisition, Mr. Farquharson owns approximately 68% of the outstanding common stock and is considered a principal owner of the company.

Advances from stockholders

From time to time, stockholders and officers of the Company advance funds to the Company for working capital purposes. Those advances are unsecured, non-interest bearing, and are due on demand.

Stockholders of the Company advanced $3,278 in aggregate to the Company for working capital purposes during the year ending April 30, 2013. On July 25, 2013 former shareholders agreed to forgive debts totaling $3,278. The forgiven amounts have been recorded as additional paid in capital.

Officer advances totaled $17,047 and $3,278 at January 31, 2014 and April 30, 2013.

Other

The Company neither owns nor leases any real or personal property. The sole officer provides office space without charge. Rental expense has been included in the financial statements as additional paid-in capital. Rent expense totaled $900 and $2,700 for the three and nine months ended January 31, 2014, respectively.

The sole officer and director is currently involved in other business activities and most likely will become involved in additional business activities in the future.

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NOTE 8 - INCOME TAXES

9 Months Ended

Jan. 31, 2014

Income Tax Disclosure [Abstract]

NOTE 8 - INCOME TAXES

NOTE 8 – INCOME TAXES

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of January 31, 2014, the Company incurred a loss of $75,484, resulting in a net operating loss for income tax purposes. The loss results in deferred tax assets of approximately $26,419 at the effective statutory rate of 35%. The deferred tax asset has been off-set by an equal valuation allowance.

Per United States government filing regulations, The Company’s corporate income tax returns are open for inspection for all years since inception.

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NOTE 9 - COMMITMENTS AND CONTINGENCIES

9 Months Ended

Jan. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

NOTE 9 - COMMITMENTS AND CONTINGENCIES

NOTE 9 – COMMITMENTS AND CONTINGENCIES

Litigation

The Company is not presently involved in any litigation.

Lease Obligations

At January 31, 2014, the Company does not have any capital or operating leases. The Company uses office space with a value of $300 per month that is contributed in kind by the Company's CEO.

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NOTE 11 - SHAREHOLDERS' EQUITY

9 Months Ended

Jan. 31, 2014

Equity [Abstract]

NOTE 11 - SHAREHOLDERS' EQUITY

NOTE 11 – SHAREHOLDERS’ EQUITY

Common Stock

The authorized common stock of the Company consists of 100,000,000 shares with a par value of $0.001. There were 2,947,500 shares of common stock issued and outstanding as of January 31, 2014.

In June 2011, the Company issued 2,000,000 restricted shares, at $0.01 per share, and totaling $20,000 to two of its officers-directors.

On April 18, 2013, the Company issued 947,500 shares at $0.04 per share, and totaling $37,900 in cash.

Preferred Stock

The authorized preferred stock of the Company consists of 10,000,000 shares with a par value of $0.001. The Company has not issued any shares of Class A Convertible Preferred Stock as of January 31, 2014.

Pertinent Rights and Privileges

Preferred stockholders of Class A Convertible Preferred Stock do not have pre-emptive or preferential rights to subscribe to unissued stock or other securities. These stockholders do not have cumulative voting rights.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Apr. 30, 2013
Accounting Policies [Abstract]
Cash and Cash Equivalents	$ 44		$ 13,920
Minimum estimated useful life of property and equipment	5 years
Maximum estimated useful life of property and equipment	7 years
Amortization of intellectual property assets calculated by straight line method over estimate useful life period	15 years
Share based compensation plans	0	0
Stock issued for services, value	0	0
Shipping costs incurred	0
Commitments and contingencies	$ 0		$ 0

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NOTE 7 - INTANGIBLES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Finite-Lived Intangible Assets, Net [Abstract]
Amortization expenses	$ 267	$ 285	$ 814	$ 788

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STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended		32 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (18,367)	$ (29,034)	$ (75,484)
Adjustments to reconcile Net Loss to net cash provided by operations:
Depreciation and Amortization	1,100	996	3,057
Forgiveness of Debt by related party	3,278	0	3,278
Additional paid-in capital in exchange for facilities provided by related party	2,700	2,700	9,440
Changes in current assets and liabilities:
Increase/Decrease in accounts payable	(15,387)	25,616	5,013
Increase/Decrease in accrued expenses	1,000	800	1,000
Advances from Stockholders	13,769	3,278	17,047
Increase/Decrease in prepayments	(1,970)	0	(1,970)
Net cash used in Operating Activities	(13,876)	4,356	(38,618)
CASH FLOWS FROM INVESTING ACTIVITIES
Furniture and Equipment	0	0	(1,247)
Intangibles	0	(4,816)	(17,991)
Net cash used in Investing Activities	0	(4,816)	(19,238)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	0	0	57,900
Retained Earnings	0	0	0
Debts waived by former director/shareholder	0	0	0
Net cash provided by Financing Activities	0	0	57,900
Net cash increase for period	(13,876)	(460)	44
Cash at beginning of period	13,920	2,223	0
Cash at end of period	$ 44	$ 1,763	$ 44

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NOTE 5 - PREPAID EXPENSE

9 Months Ended

Jan. 31, 2014

Notes to Financial Statements

NOTE 5 - PREPAID EXPENSE

NOTE 5 – PREPAID EXPENSE

Prepaid expense totaled $1,970 and $) at January 31, 2104 and April 30, 2013 and consisted solely of a legal retainer and is amortized as expenses are incurred.

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NOTE 8 - INCOME TAXES (Details Narrative) (USD $)	Jan. 31, 2014
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 75,484
Gross deferred tax assets	26,419
Valuation allowance	$ 26,419
Gross deferred tax assets expected rate	35.00%

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NOTE 7 - INTANGIBLES (Tables)

9 Months Ended

Jan. 31, 2014

Finite-Lived Intangible Assets, Net [Abstract]

Intangible Assets

	January 31, 2014	April 30, 2013
Website development	$ 17,991	17,991
Less accumulated amortization	2,250	1,155
Intangibles, net	15,741	16,836