Income Taxes (Tables)

12 Months Ended

Apr. 30, 2017

Income Tax Disclosure [Abstract]

Components of Net Deferred Tax Assets, Including Valuation Allowance

The approximate components of the Company’s net deferred tax assets, including a valuation allowance, are as follows:

Deferred Tax Assets	As of April 30, 2017			As of April 30, 2016
Net operating loss carryforwards	$	602,000		$	595,000
Net deferred tax assets before valuation allowance		252,000			249,000
Less: Valuation allowance		(252,000	)		(249,000	)
Net deferred tax assets		0			0

Schedule of Federal Statutory Income Tax Rate to Total Income Taxes

A reconciliation between the amounts of income tax benefit determined by applying the applicable U.S. and State statutory income tax rate to pre-tax loss is as follows:

	As of April 30, 2017			As of April 30, 2016
Statutory federal income tax		(35.0	%)		(35.0	%)
Statutory state income tax		(6.9	%)		(6.9	%)
Change in valuation allowance on deferred tax assets		(41.9	%)		(41.9	%)

Schedule of Components of Income Tax Expense

Components of Income Tax Expense	For the Years Ending
	April 30, 2017		April 30, 2016
Federal U.S. Income Taxes
Current		-		-
Deferred		-		-
State Income Taxes
Current	$	2,640	$	1,320
Deferred		-		-
Total Income Tax Expense	$	2,640	$	1,320