Document and Entity Information
Document and Entity Information - USD ($) | 12 Months Ended | ||
Apr. 30, 2017 | Jul. 05, 2017 | Oct. 31, 2016 | |
Document And Entity Information | |||
Entity Registrant Name | Wishbone Pet Products Inc. | ||
Entity Central Index Key | 1,557,668 | ||
Document Type | 10-K | ||
Document Period End Date | Apr. 30, 2017 | ||
Amendment Flag | false | ||
Current Fiscal Year End Date | --04-30 | ||
Entity Well-known Seasoned Issuer | No | ||
Entity Voluntary Filer | No | ||
Entity's Reporting Status Current | Yes | ||
Entity Filer Category | Smaller Reporting Company | ||
Entity Public Float | $ 35,000 | ||
Entity Common Stock, Shares Outstanding | 3,750,000 | ||
Trading Symbol | WSBP | ||
Document Fiscal Period Focus | FY | ||
Document Fiscal Year Focus | 2,017 |
Balance Sheets
Balance Sheets - USD ($) | Apr. 30, 2017 | Apr. 30, 2016 |
Current Assets | ||
Cash | $ 583 | $ 635 |
TOTAL CURRENT ASSETS | 583 | 635 |
Current Liabilities | ||
Accounts payable & Accrued interest | 53,917 | 39,020 |
Loans payable | 95,168 | 80,225 |
TOTAL CURRENT LIABILITIES | 149,085 | 119,245 |
Commitments and Contingencies | ||
STOCKHOLDER'S EQUITY | ||
Capital stock authorized: 200,000,000 common shares with a par value $0.001 Issued and outstanding: 3,750,000 common shares | 3,750 | 3,750 |
Additional paid-in capital | 18,250 | 18,250 |
Accumulated deficit | (170,502) | (140,610) |
TOTAL STOCKHOLDER'S EQUITY | (148,502) | (118,610) |
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY | $ 583 | $ 635 |
Balance Sheets (Parenthetical)
Balance Sheets (Parenthetical) - $ / shares | Apr. 30, 2017 | Apr. 30, 2016 |
Statement of Financial Position [Abstract] | ||
Common stock, shares authorized | 200,000,000 | 200,000,000 |
Common stock, par value | $ 0.001 | $ 0.001 |
Common stock, shares issued | 3,750,000 | 3,750,000 |
Common stock, shares outstanding | 3,750,000 | 3,750,000 |
Income Statements
Income Statements - USD ($) | 12 Months Ended | |
Apr. 30, 2017 | Apr. 30, 2016 | |
OPERATING EXPENSES | ||
Professional fees | $ 14,100 | $ 16,000 |
General & administrative expenses | 5,496 | 25,375 |
TOTAL EXPENSES | 19,596 | 41,375 |
OPERATING LOSS | (19,596) | (41,375) |
OTHER EXPENSES | ||
Interest on loans | 10,297 | 7,179 |
NET INCOME/(LOSS) | $ (29,893) | $ (48,554) |
Net loss per share, basic and diluted | $ (0.008) | $ (0.013) |
Weighted average common shares outstanding basic and diluted | 3,750,000 | 3,723,361 |
Statement of Changes in Stockho
Statement of Changes in Stockholder's Equity - USD ($) | Common Stock [Member] | Shares Subscribed [Member] | Additional Paid In Capital [Member] | Accumulated Deficit [Member] | Total |
Balance at Apr. 30, 2015 | $ 3,500 | $ 5,000 | $ 13,500 | $ (92,055) | $ (70,055) |
Balance, shares at Apr. 30, 2015 | 3,500,000 | ||||
Shares issued at $0.02 | $ 250 | (5,000) | 4,750 | ||
Shares issued at $0.02, shares | 250,000 | 250,000 | |||
Net income/loss | (48,554) | $ (48,554) | |||
Balance at Apr. 30, 2016 | $ 3,750 | 18,250 | (140,609) | (118,610) | |
Balance, shares at Apr. 30, 2016 | 3,750,000 | ||||
Net income/loss | (29,893) | (29,893) | |||
Balance at Apr. 30, 2017 | $ 3,750 | $ 18,250 | $ (170,502) | $ (148,502) | |
Balance, shares at Apr. 30, 2017 | 3,750,000 |
Statement of Changes in Stockh6
Statement of Changes in Stockholder's Equity (Parenthetical) - $ / shares | Apr. 30, 2017 | Apr. 30, 2016 |
Statement of Stockholders' Equity [Abstract] | ||
Common stock, shares authorized | 200,000,000 | 200,000,000 |
Common stock, par value | $ 0.001 | $ 0.001 |
Common stock shares issued price per share | $ 0.02 |
Statements of Cash Flows
Statements of Cash Flows - USD ($) | 12 Months Ended | |
Apr. 30, 2017 | Apr. 30, 2016 | |
Cash Flows from Operating Activities | ||
Net income/(loss) | $ (29,893) | $ (48,554) |
Changes in current assets and liabilities: | ||
Accounts payable & accrued interest | 14,898 | 15,953 |
Net cash used in operating activities | (14,995) | (32,601) |
Cash Flows from Financing Activities | ||
Proceeds from the issuance of common stock | 5,000 | |
Shares subscribed | (5,000) | |
Proceeds from loans payable | 14,943 | 32,225 |
Net cash provided by financing activities | 14,943 | 32,225 |
Net decrease in cash | (52) | (376) |
Cash and cash equivalents, beginning of period | 635 | 1,011 |
Cash and cash equivalents, end of period | $ 583 | $ 635 |
Nature and Continuance of Opera
Nature and Continuance of Operations | 12 Months Ended |
Apr. 30, 2017 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Nature and Continuance of Operations | Note 1 Nature and Continuance of Operations Wishbone Pet Products Inc. was incorporated in the State of Nevada on July 30, 2009. The Company has been in the development stage since its formation and has not realized any revenues from its planned operations. The Company is primarily engaged in the business of developing, manufacturing, marketing and selling dog waste removal devices. The Company has chosen an April 30 fiscal year end. |
Basis of Presentation - Going C
Basis of Presentation - Going Concern Uncertainties | 12 Months Ended |
Apr. 30, 2017 | |
Basis Of Presentation - Going Concern Uncertainties | |
Basis of Presentation - Going Concern Uncertainties | Note 2 Basis of Presentation – Going Concern Uncertainties These financial statements have been prepared in conformity with generally accepted accounting principles in the United States, which contemplate continuation of the Company as a going concern. The Company is at its early stages of development and has limited operations, and has sustained operating losses resulting in a deficit. The Company has accumulated a deficit of $170,502 since inception, has yet to achieve profitable operations and further losses are anticipated in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent upon obtaining financing and/or achieving a sustainable profitable level of operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company may seek additional equity as necessary and it expects to raise funds through private or public equity investment or loans from directors of the Company in order to support existing operations. There is no assurance that such additional funds will be available for the Company on acceptable terms, if at all. |
Summary of Principal Accounting
Summary of Principal Accounting Policies | 12 Months Ended |
Apr. 30, 2017 | |
Accounting Policies [Abstract] | |
Summary of Principal Accounting Policies | Note 3 Summary of Principal Accounting Policies Basis of presentation The accompanying financial statements are stated in US dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. Cash and cash equivalents The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates. Income Taxes The Company follows the guideline under ASC Topic 740 “Income Taxes which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been recorded in the financial statements. Financial instruments The Company’s financial instruments consist of cash, accounts payable and accrued liabilities and their carrying values approximate fair value because of their short-term nature. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments. Fair value measurements The Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3—inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. ASC Topic 820, in and of itself, does not require any fair value measurements. As at April 30, 2017, the Company did not have assets or liabilities subject to fair value measurement. Loss per share The Company reports basic loss per share in accordance with ASC Topic 260 “Earnings Per Share” (“EPS”). Basic loss per share is based on the weighted average number of common shares outstanding and diluted EPS is based on the weighted average number of common shares outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net loss (numerator) applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. There are no potentially dilutive securities outstanding and therefore, diluted earnings per share on not presented. All per share and per share information are adjusted retroactively to reflect stock splits and changes in par value. Concentration of credit risk The Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars at a bank in Romania that are not insured. The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution. Recently issued accounting pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued by the FASB (including its Emerging Issues Task Force), the AICPA or the SEC would, if adopted, have a material effect on the accompanying financial statements. |
Notes Payable
Notes Payable | 12 Months Ended |
Apr. 30, 2017 | |
Debt Disclosure [Abstract] | |
Notes Payable | Note 4 Notes Payable The Company entered into 10 notes payable. They are all due within 30 days following written demand and bears a monthly interest rate of 1% (12% per annum). Principal Interest Amount Accrued Total Dec 31 12 $ 17,000 $ 8,840 $ 25,840 Aug 13 13 20,000 8,900 28,900 Dec 04 14 11,000 3,178 14,178 Jun 26 15 10,000 2,217 12,217 Jan 25 16 4,500 676 5,176 Mar 22 16 17,725 2,393 20,118 Jul 28 16 2,700 243 2,943 Oct 31 16 5,161 309 5,470 Jan 31 17 3,902 117 4,019 Apr 28 17 3,180 - 3,180 $ 95,168 $ 26,873 $ 122,041 |
Common Shares
Common Shares | 12 Months Ended |
Apr. 30, 2017 | |
Equity [Abstract] | |
Common Shares | Note 5 Common Shares During the year ended April 30, 2016, the Company issued 250,000 common shares to investors valued at $0.02 per share. |
Income Taxes
Income Taxes | 12 Months Ended |
Apr. 30, 2017 | |
Income Tax Disclosure [Abstract] | |
Income Taxes | Note 6 Income Taxes Income tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the years ended April 30, 2017 and 2016 as follows: For the year Ended April 30, 2017 April 30, 2016 Net loss for the period $ (29,893 ) $ (48,554 ) Statutory and effective tax rate 34 % 34 % Income tax expense (recovery) at the effective rate $ (10,164 ) $ (16,508 ) Permanent differences - - Tax losses carry forward deferred 10, 164 16,508 Income tax recovery and income taxes recoverable $ - $ - The Company has accumulated non-capital income tax losses of $ 170,502. Under normal circumstances the losses will expire in the years 2030 to 2037. As at April 30, 2017, the tax effect of the temporary timing differences that give rise to significant components of deferred income tax asset are noted below. A valuation allowance has been recorded as management believes it is more likely than not that the deferred income tax asset will not be realized. Tax attributes April 30, 2017 April 30, 2016 Tax loss carried forward $ 170,502 $ 140,610 Deferred income tax assets 57,971 47,807 Valuation allowance (57,971 ) (47,807 ) Deferred tax asset $ - $ - The Company file income tax returns in the United States of America and in the State of Nevada. At April 30, 2017, the Company is subject to examination for all unfiled tax years. |
Subsequent events
Subsequent events | 12 Months Ended |
Apr. 30, 2017 | |
Subsequent Events [Abstract] | |
Subsequent Events | Note 7 Subsequent events The Company evaluated all events and transactions that occurred after April 30, 2017 up through the date the Company issued these financial statements and found no subsequent events that needed to be reported. |
Summary of Principal Accounti15
Summary of Principal Accounting Policies (Policies) | 12 Months Ended |
Apr. 30, 2017 | |
Accounting Policies [Abstract] | |
Basis of Presentation | Basis of presentation The accompanying financial statements are stated in US dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. |
Cash and Cash Equivalents | Cash and cash equivalents The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents. |
Use of Estimates | Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates. |
Income Taxes | Income Taxes The Company follows the guideline under ASC Topic 740 “Income Taxes which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been recorded in the financial statements. |
Financial Instruments | Financial instruments The Company’s financial instruments consist of cash, accounts payable and accrued liabilities and their carrying values approximate fair value because of their short-term nature. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments. |
Fair Value Measurements | Fair value measurements The Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3—inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. ASC Topic 820, in and of itself, does not require any fair value measurements. As at April 30, 2017, the Company did not have assets or liabilities subject to fair value measurement. |
Loss Per Share | Loss per share The Company reports basic loss per share in accordance with ASC Topic 260 “Earnings Per Share” (“EPS”). Basic loss per share is based on the weighted average number of common shares outstanding and diluted EPS is based on the weighted average number of common shares outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net loss (numerator) applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. There are no potentially dilutive securities outstanding and therefore, diluted earnings per share on not presented. All per share and per share information are adjusted retroactively to reflect stock splits and changes in par value. |
Concentration of Credit Risk | Concentration of credit risk The Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars at a bank in Romania that are not insured. The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution. |
Recently Issued Accounting Pronouncements | Recently issued accounting pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued by the FASB (including its Emerging Issues Task Force), the AICPA or the SEC would, if adopted, have a material effect on the accompanying financial statements. |
Notes Payable (Tables)
Notes Payable (Tables) | 12 Months Ended |
Apr. 30, 2017 | |
Debt Disclosure [Abstract] | |
Schedule of Note Payable | Principal Interest Amount Accrued Total Dec 31 12 $ 17,000 $ 8,840 $ 25,840 Aug 13 13 20,000 8,900 28,900 Dec 04 14 11,000 3,178 14,178 Jun 26 15 10,000 2,217 12,217 Jan 25 16 4,500 676 5,176 Mar 22 16 17,725 2,393 20,118 Jul 28 16 2,700 243 2,943 Oct 31 16 5,161 309 5,470 Jan 31 17 3,902 117 4,019 Apr 28 17 3,180 - 3,180 $ 95,168 $ 26,873 $ 122,041 |
Income Taxes (Tables)
Income Taxes (Tables) | 12 Months Ended |
Apr. 30, 2017 | |
Income Tax Disclosure [Abstract] | |
Schedule of Income Tax Benefit | Income tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the years ended April 30, 2017 and 2016 as follows: For the year Ended April 30, 2017 April 30, 2016 Net loss for the period $ (29,893 ) $ (48,554 ) Statutory and effective tax rate 34 % 34 % Income tax expense (recovery) at the effective rate $ (10,164 ) $ (16,508 ) Permanent differences - - Tax losses carry forward deferred 10, 164 16,508 Income tax recovery and income taxes recoverable $ - $ - |
Schedule of Deferred Tax Assets | Tax attributes April 30, 2017 April 30, 2016 Tax loss carried forward $ 170,502 $ 140,610 Deferred income tax assets 57,971 47,807 Valuation allowance (57,971 ) (47,807 ) Deferred tax asset $ - $ - |
Basis of Presentation - Going18
Basis of Presentation - Going Concern Uncertainties (Details Narrative) - USD ($) | Apr. 30, 2017 | Apr. 30, 2016 |
Basis Of Presentation - Going Concern Uncertainties | ||
Accumulated deficit | $ 170,502 | $ 140,610 |
Notes Payable (Details Narrativ
Notes Payable (Details Narrative) | 12 Months Ended |
Apr. 30, 2017 | |
Debt Disclosure [Abstract] | |
Note due period | 30 days |
Notes payable interest rate per month | 1.00% |
Notes payable interest rate per annum | 12.00% |
Notes Payable - Schedule of Not
Notes Payable - Schedule of Note Payable (Details) - USD ($) | Apr. 30, 2017 | Apr. 28, 2017 | Jan. 31, 2017 | Oct. 31, 2016 | Jul. 28, 2016 | Mar. 22, 2016 | Jan. 25, 2016 | Jun. 26, 2015 | Dec. 04, 2014 | Aug. 13, 2013 | Dec. 31, 2012 |
Principal Amount | $ 95,168 | ||||||||||
Interest Accrued | 26,873 | ||||||||||
Total | $ 122,041 | ||||||||||
Note One [Member] | |||||||||||
Principal Amount | $ 17,000 | ||||||||||
Interest Accrued | 8,840 | ||||||||||
Total | $ 25,840 | ||||||||||
Note Two [Member] | |||||||||||
Principal Amount | $ 20,000 | ||||||||||
Interest Accrued | 8,900 | ||||||||||
Total | $ 28,900 | ||||||||||
Note Three [Member] | |||||||||||
Principal Amount | $ 11,000 | ||||||||||
Interest Accrued | 3,178 | ||||||||||
Total | $ 14,178 | ||||||||||
Note Four [Member] | |||||||||||
Principal Amount | $ 10,000 | ||||||||||
Interest Accrued | 2,217 | ||||||||||
Total | $ 12,217 | ||||||||||
Note Five [Member] | |||||||||||
Principal Amount | $ 4,500 | ||||||||||
Interest Accrued | 676 | ||||||||||
Total | $ 5,176 | ||||||||||
Note Six [Member] | |||||||||||
Principal Amount | $ 17,725 | ||||||||||
Interest Accrued | 2,393 | ||||||||||
Total | $ 20,118 | ||||||||||
Note Seven [Member] | |||||||||||
Principal Amount | $ 2,700 | ||||||||||
Interest Accrued | 243 | ||||||||||
Total | $ 2,943 | ||||||||||
Note Eight [Member] | |||||||||||
Principal Amount | $ 5,161 | ||||||||||
Interest Accrued | 309 | ||||||||||
Total | $ 5,470 | ||||||||||
Note Nine [Member] | |||||||||||
Principal Amount | $ 3,902 | ||||||||||
Interest Accrued | 117 | ||||||||||
Total | $ 4,019 | ||||||||||
Note Ten [Member] | |||||||||||
Principal Amount | $ 3,180 | ||||||||||
Interest Accrued | |||||||||||
Total | $ 3,180 |
Common Shares (Details Narrativ
Common Shares (Details Narrative) | 12 Months Ended |
Apr. 30, 2016$ / sharesshares | |
Equity [Abstract] | |
Number of common stock shares issued during the period | shares | 250,000 |
Common stock price per share | $ / shares | $ 0.02 |
Income Taxes (Details Narrative
Income Taxes (Details Narrative) | 12 Months Ended |
Apr. 30, 2017USD ($) | |
Income Tax Disclosure [Abstract] | |
Net operating loss carryforward | $ 170,502 |
Operating loss carryforward expiration | losses will expire in the years 2030 to 2037 |
Income Taxes - Schedule of Inco
Income Taxes - Schedule of Income Tax Benefit (Details) - USD ($) | 12 Months Ended | |
Apr. 30, 2017 | Apr. 30, 2016 | |
Income Tax Disclosure [Abstract] | ||
Net loss for the period | $ (29,893) | $ (48,554) |
Statutory and effective tax rate | 34.00% | 34.00% |
Income tax expense (recovery) at the effective rate | $ (10,164) | $ (16,508) |
Permanent differences | ||
Tax losses carry forward deferred | 10,164 | 16,508 |
Income tax recovery and income taxes recoverable |
Income Taxes - Schedule of Defe
Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($) | Apr. 30, 2017 | Apr. 30, 2016 |
Income Tax Disclosure [Abstract] | ||
Tax loss carried forward | $ 170,502 | $ 140,610 |
Deferred income tax assets | 57,971 | 47,807 |
Valuation allowance | (57,971) | (47,807) |
Deferred tax asset |