v3.26.1
INCOME TAXES
 12 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 8 – INCOME TAXES

 

The components of the Company’s provision for Federal income tax for the years ended April 30, 2026 and 2025 consists of the following:

Schedule of income tax reconciliation               
   April 30,
2026		   Rate (%)   April 30,
2025		   Rate (%)
                
Federal income tax benefit attributable to:                   
Expected tax at federal statutory rate  $5,703    21.0 %   $8,620    21.0 %
Related party accruals   –    – %    –    – %
Less: valuation allowance   (5,703)   (21.0)%    (8,620)   (21.0)%
Effective tax rate  $–    0.00 %   $–    0.00 %

 

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

Schedule of deferred tax assets       
   April 30,
2026		   April 30,
2025
        
Deferred tax asset attributable to:           
Net operating loss NOL carryforwards  $23,078    $17,375 
Related party accruals   –     – 
Less: change in valuation allowance   (23,078)    (17,375)
Net deferred tax assets  $–    $– 

 

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $23,078 as of April 30, 2026 and $17,375 as of April 30, 2025, for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.