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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Note 1– Basis of Presentation</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying unaudited condensed financial
statements have been prepared in accordance with generally accepted accounting principles for interim financial information and
in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for quarterly reports
on Form 10-Q. Accordingly, they 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 (consisting of normal recurring accruals) considered
necessary for a fair presentation have been included. Operating results for the three-month period ended July 31, 2014, are not
necessarily indicative of the results that may be expected for the year ended April 30, 2015. For further information, refer to
the audited financial statements and footnotes thereto in our Annual Report on Form 10-K for the year ended April 30, 2014.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 2 – Going Concern Matters and
Realization of Assets</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements have
been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the
ordinary course of business. However, the Company has sustained recurring losses from its continuing operations and as of July
31, 2014, had negative working capital of $431,199 and a stockholders’ deficit of $553,144. In addition, the Company is unable
to meet its obligations as they become due and sustain its operations. The Company believes that its existing cash resources are
not sufficient to fund its continuing operating losses, capital expenditures, lease and debt payments and working capital requirements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company may not be able to raise sufficient
additional debt, equity or other cash on acceptable terms, if at all. Failure to generate sufficient revenues, achieve certain
other business plan objectives or raise additional funds could have a material adverse effect on the Company’s results of
operations, cash flows and financial position, including its ability to continue as a going concern, and may require it to significantly
reduce, reorganize, discontinue or shut down its operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In view of the matters described above, recoverability
of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon continued operations
of the Company which, in turn, is dependent upon the Company’s ability to meet its financing requirements on a continuing
basis, and to succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability
and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company
be unable to continue in its existence.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management’s plans include:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22.3pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 22.3pt"></td><td style="width: 22.7pt"><font style="font-size: 10pt">1.</font></td><td style="text-align: justify"><font style="font-size: 10pt">Seek to raise debt or equity for working capital purposes and to
pay off existing debt balances. With sufficient additional cash available to the Company, it can begin to make marketing expenditures
and hire people to generate more revenues, and consequently cut monthly operating losses.</font></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22.3pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 22.5pt"></td><td style="width: 22.5pt"><font style="font-size: 10pt">2.</font></td><td style="text-align: justify"><font style="font-size: 10pt">Continue to look for software niches and other digital products that
can be sold via an Internet-based store. Various acquisition opportunities may help us generate the revenues we are seeking and
be a quicker path to profitability than organic growth.</font></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22.5pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There can be no assurance that the Company
will be able to achieve its business plan objectives or be able to achieve or maintain cash-flow-positive operating results. If
the Company is unable to generate adequate funds from operations or raise sufficient additional funds, the Company may not be able
to repay its existing debt, continue to operate its business network, respond to competitive pressures or fund its operations.
As a result, the Company may be required to significantly reduce, reorganize, discontinue or shut down its operations. The financial
statements do not include any adjustments that might result from this uncertainty.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 3 – Income (Loss) Per Common
Share</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt">Income (Loss) per common
share data was computed as follows:</p>
<p style="font: 10pt/8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify; border-bottom: Black 1pt solid">July 31, 2014</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify; border-bottom: Black 1pt solid">July 31, 2013</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold"> </td>
<td colspan="3" style="font-weight: bold; text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="width: 56%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Net income (loss)</td><td style="width: 8%; padding-bottom: 1pt"> </td>
<td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 12%; border-bottom: Black 1pt solid; text-align: right">154,067</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td>
<td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 12%; border-bottom: Black 1pt solid; text-align: right">(8,202</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-left: 5.4pt">Weighted average common shares outstanding</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">500,000,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">500,000,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive securities</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,500,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="padding-bottom: 1pt; padding-left: 5.4pt">Weighted average dilutive common shares outstanding</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">506,500,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">500,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Income (Loss) per common share – basic</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(.00</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Income (Loss) per common share – diluted</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(.00</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of July 31, 2014, the weighted average diluted
common shares outstanding exceeds the number of authorized common shares of the Company. This excess has no effect on diluted net
income per common share for the three months ended July 31, 2013. See Note 9 for the derivative liabilities recorded as a result
of the shortfall in authorized shares.</p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify; border-bottom: Black 1pt solid">July 31, 2014</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify; border-bottom: Black 1pt solid">July 31, 2013</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold"> </td>
<td colspan="3" style="font-weight: bold; text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="width: 56%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Net income (loss)</td><td style="width: 8%; padding-bottom: 1pt"> </td>
<td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 12%; border-bottom: Black 1pt solid; text-align: right">154,067</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td>
<td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 12%; border-bottom: Black 1pt solid; text-align: right">(8,202</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-left: 5.4pt">Weighted average common shares outstanding</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">500,000,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">500,000,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive securities</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,500,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="padding-bottom: 1pt; padding-left: 5.4pt">Weighted average dilutive common shares outstanding</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">506,500,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">500,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Income (Loss) per common share – basic</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(.00</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Income (Loss) per common share – diluted</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(.00</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">July 31, 2014</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">April 30, 2014</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="width: 46%; text-align: justify; padding-left: 5.4pt">Secured lender (majority shareholder)</td><td style="width: 5%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">98,179</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">93,219</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">8.0</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt">Demand notes payable – related parties</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">348,914</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">350,116</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.0% - 3.0</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-left: 5.4pt">Other notes payable</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">17,377</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">16,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.0</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Due to bank</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,817</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,469</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right">5.5</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">           Total Debt</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">512,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">507,804</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: right"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
</table>
220
0.055
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 4 – Principal Financing Arrangements</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0"></td><td style="text-align: justify">The following table summarizes components of debt as of July 31, 2013 and April 30, 2013:</td></tr></table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 22.3pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">July 31, 2014</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">April 30, 2014</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="width: 46%; text-align: justify; padding-left: 5.4pt">Secured lender (majority shareholder)</td><td style="width: 5%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">98,179</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">93,219</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">8.0</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt">Demand notes payable – related parties</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">348,914</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">350,116</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.0% - 3.0</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-left: 5.4pt">Other notes payable</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">17,377</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">16,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">0.0</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Due to bank</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,817</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,469</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: left"> </td><td style="text-align: right">5.5</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">           Total Debt</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">512,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">507,804</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="text-align: right"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
</table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 22.3pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt">As of
July 31, 2014 and April 30, 2014, the Company owed its principal lender (“Lender”) $98,179 and $93,219, respectively,
under a loan and security agreement (“Loan”) dated April 28, 2011, that was amended on July 26, 2014 to change the
maturity date to June 30, 2017. The maximum amount of the Loan is $250,000. The Lender is also the majority shareholder of the
Company, owning 271,673,207 shares of common stock, or 54% of the 500,000,000 shares issued and outstanding.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the financing, the Company
has agreed to certain restrictive covenants, including, among others, that the Company may not convey, sell lease, transfer or
otherwise dispose of any part of its business or property, except as permitted in the agreement, dissolve, liquidate or merge with
any other party unless, in the case of a merger, the Company is the surviving entity, incur any indebtedness except as defined
in the agreement, create or allow an lien on any of its assets or collateral that has been pledge to the Lender, make any loans
to any person, except for prepaid items or deposits incurred in the ordinary course of business, or make any material capital expenditures</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">To secure the payment of all obligations to
the lender, the Company granted to the lender a continuing security interest and first lien on all of the assets of the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt">As of
July 31, 2014 and April 30, 2014, the Company’s related-party unsecured notes payable totaled $348,914 and $350,116, respectively.
The majority of this debt is owed to a former board member, who is a 10% shareholder, for a $314,000 note payable dated April 30,
2011. In July 2014, this note was renegotiated to a 3% term loan due on June 30, 2017. The same person has personally guaranteed
a bank line of credit under which the Company owes $47,817 and $48,469 and as of July 31, 2014 and April 30, 2014, respectively.
The Company pays approximately $220 a month in principal payments on the outstanding balance, plus the monthly interest expense,
which is calculated at a rate of 5.5% per annum. </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt">Other
notes payable totaled $17,377 and $16,000 at July 31, 2014 and April 30, 2014, respectively. </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 5 – Investments</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the first quarter of fiscal 2015, the
Company acquired a 5% interest in two early-stage companies, Zelgor Inc. and NetCapital Systems LLC, as payment for consulting
and advisory services provided to the companies. The investment is recorded at the value of the services provided by the Company.</p>
0.05
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 6 – Income Taxes</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At July 31, 2014, the Company had net operating
loss carryforwards for federal income tax purposes of approximately $1,060,000 that expire in the years 2015 through 2030. The
Company has provided an allowance for the full value of the related deferred tax asset since it is more likely than not that none
of such benefit will be realized. Utilization of the net operating losses may be subject to annual limitations provided by Section
382 of the Internal Revenue Code and similar state provisions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Due to the availability of the tax loss carryforward
for the three-month period ended July 31, 2014 and the loss for the three-month period ended July 31, 2013, the Company has recorded
no income tax expense in either of these three-month periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 7 – Related Party Transactions</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s majority shareholder is
also its principal lender. As of July 31, 2014 and April 30, 2014, the Company owed its majority shareholder, under a secured lending
agreement, $98,179 and <font style="letter-spacing: -0.1pt">$93,219, respectively. The maximum amount of the loan is $250,000,
and the loan matures on June 30, 2017. The majority shareholder of the Company owns 271,673,207 shares of common stock, or 54%
of the 500,000,000 shares issued and outstanding.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt">A former
director of the Company and founder of Valuesetters, Inc., which merged with the Company in December 2003, has personally guaranteed
bank debt of $47,817 and $48,469, as of July 31, 2014 and April 30, 2014 and credit card debt of $21,579 and $22,947 as of July
31, 2014 and April 30, 2014, respectively. In addition to the personal guarantees, the Company owes him $421,774 and $419,895 as
of July 31, 2013 and April 30, 2013, respectively, for loans, interest payable and unpaid expenses. </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt">The Company
owes a second director $31,680 as of July 31, 2014 and April 30, 2014.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4.5pt; text-align: justify; text-indent: -4.5pt"><font style="letter-spacing: -0.1pt">The
Company owes a third director $15,000 as of July 31, 2014 and April 30, 2014.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4.5pt; text-align: justify; text-indent: -4.5pt"><font style="letter-spacing: -0.1pt"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="letter-spacing: -0.1pt">The Company
owes its Chief Executive Officer and Chairman of the board of directors $848 and $2,050 as of July 31, 2014 and April 30, 2014,
respectively.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 8 – Stockholders’ Deficit</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is authorized to issue 500,000,000
shares of its common stock, par value $0.001. 500,000,000 shares were outstanding as of July 31, 2014 and April 30, 2014, and no
shares were issued during the three-month period ended July 31, 2014 or during the fiscal year ended April 30, 2014.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 7, 2014, the Company granted 5-year
stock options that fully vest over a three year period to three consultants. Each consultant was granted an option to purchase
up to 6 million shares of the Company’s common stock at a price of $0.03 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 5, 2014, the Company agreed to issue
6,000,000 shares of restricted common stock in exchange for investor awareness services for the period of July 10, 2014 to December
31, 2014. The shares are issuable after the Company increases its authorized shares.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On July 24, 2014, the Company
signed a three-year consulting agreement in exchange for 6,000,000 shares of common stock to be issued after the Company increases
its authorized shares.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Note 9 – Derivative Liabilities</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.35pt">The Company evaluated
its stock options and stock-based payment agreements pursuant to ASC 815 and due to there being no authorized shares of common
stock available to issue to satisfy the terms of the agreements, the Company determined the agreements were derivative liabilities.
The Company valued the stock option derivatives using the Black-Scholes valuation model, and the stock-based payment agreements
using the actual trading prices of the Company’s common stock.  </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">  </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 7, 2014, the Company estimated
the fair value of the stock option derivatives using the Black-Scholes valuation method with assumptions including: (1) term of
5 years; (2) a computed volatility rate of 213% (3) a discount rate of 1.65% and (4) zero dividends.  </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At July 31, 2014, the Company estimated
the fair value of the derivatives using the Black-Scholes valuation method with assumptions including: (1) term of 4.75 years;
(2) a computed volatility rate of 211% (3) a discount rate of 1.65% and (4) zero dividends.  </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 7, 2014, the Company accepted a
stock subscription agreement for the purchase of 500,000 shares of common stock at $0.02 per share. The agreement was recorded
as a $10,000 derivative liability on May 7, 2014 and was valued at July 31, 2014 at the closing price of the Company’s common
stock, $0.0121 per share.</p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 5, 2014, the Company signed an
investor awareness agreement that required the issuance of 6,000,000 shares of common stock. The agreement was recorded as a derivative
liability on July 5, 2014 at a price of $0.0149 and was valued at July 31, 2014 at the closing price of the Company’s common
stock, $0.0121 per share.</p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 24, 2014, the Company signed a
consulting agreement that required the issuance of 6,000,000 shares of common stock. The agreement was recorded as a derivative
liability on July 24, 2014 at a price of $0.0101 and was valued at July 31, 2014 at the closing price of the Company’s common
stock, $0.0121 per share.</p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All of the aforementioned derivatives
were recorded on the day the agreements were effective and were revalued at July 31, 2014. Any changes in the value of the derivative
liabilities were recorded as a gain or loss in the income statement for the three months ended July 31, 2014.</p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The net gain recorded for the change in
value of the derivatives for the three month-period ended July 31, 2014 was $329,043. There were no derivatives in the three month-period
ended July 31, 2013.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 10 – Fair Value</u></p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Fair Value Measurements Topic of the FASB
Accounting Standards Codification establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to
measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets
or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level
3 measurements). The three levels of the fair value hierarchy are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<ul style="list-style-type: disc; margin-top: 0in">
<li style="text-align: justify; margin: 0 0.5in 0 0; font-size: 10pt">Level 1:	inputs are quoted prices (unadjusted) in active
markets for identical assets or liabilities that the company has the ability to access at the measurement date.</li>
</ul>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify"> </p>
<ul style="list-style-type: disc; margin-top: 0in">
<li style="text-align: justify; margin: 0 0.5in 0 0; font-size: 10pt">Level 2:	inputs are inputs other than quoted prices included
within Level 1 that are observable for the asset or liability, either directly or indirectly.</li>
</ul>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify"> </p>
<ul style="list-style-type: disc; margin-top: 0in">
<li style="text-align: justify; margin: 0 0.5in 0 0; font-size: 10pt">Level 3: inputs are unobservable inputs for the asset or
liability.</li>
</ul>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the Fair Value Measurements Topic of
the FASB Accounting Standards Codification, we base fair value on the price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the measurement date. It is our policy to maximize
the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements, in accordance
with the fair value hierarchy. Fair value measurements for assets and liabilities where there exists limited or no observable market
data and, therefore, are based primarily upon management’s own estimates, are often calculated based on current pricing policy,
the economic and competitive environment, the characteristics of the asset or liability and other such factors. Therefore, the
results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability.
Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including
discount rates and estimates of future cash flows that could significantly affect the results of current or future value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: left"><i>Derivative Liability</i></p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The table below presents the amounts of
liabilities measured at fair value on a recurring basis as of July 31, 2014 and April 30, 2014.</p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The fair value of the derivatives that
are traded in less active over-the counter markets are generally measured using pricing models with market observable inputs such
as interest rates and equity index levels. These measurements are classified as Level 2 within the fair value of hierarchy.</p>
<p style="font: 10pt/9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">(Level 1)</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">(Level 2)</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">(Level 3)</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-decoration: underline; text-align: justify; padding-left: 5.4pt">July 31, 2014		</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="width: 40%; text-align: justify; padding-left: 5.4pt">Derivative liability</td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">362,136</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">151,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">210,886</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">—  </td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-decoration: underline; text-align: justify; padding-left: 5.4pt">April 30, 2013		</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-left: 5.4pt">Derivative liability</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">(Level 1)</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">(Level 2)</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">(Level 3)</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-decoration: underline; text-align: justify; padding-left: 5.4pt">July 31, 2014		</td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td><td> </td>
<td colspan="3" style="text-align: justify"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="width: 40%; text-align: justify; padding-left: 5.4pt">Derivative liability</td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">362,136</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">151,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">210,886</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">—  </td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-decoration: underline; text-align: justify; padding-left: 5.4pt">April 30, 2013		</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,255,204)">
<td style="text-align: justify; padding-left: 5.4pt">Derivative liability</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">—  </td><td style="text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.25in 0 0; text-align: justify"><u>Note 11 – Stock-Based Compensation
Plans</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company entered consulting agreements to
issue common stock and options to purchase common stock, and recorded the applicable non-cash expense in accordance with the authoritative
guidance of the Financial Accounting Standards Board. For the three-month periods ended July 31, 2014 and July 31, 2013, the Company
recorded $175,703 and $0, respectively, in stock-based compensation expense. As of July 31, 2014, there was $505,476 of prepaid
stock-based compensation expense, $271,176 of which is current and $234,300 of which is non-current.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Note 12 – Subsequent Events</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company purchased a consulting firm on September 11, 2014 for
a purchase price of $200,000. The Company issued a three-year note at 2% interest per annum, which can be converted into a maximum
of 20,000,000 shares of common stock of the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 8, 2014, the Company signed a six-month
consulting agreement in exchange for 2,000,000 shares of common stock to be issued after the Company increases its authorized shares.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 855-10, the Company
has analyzed its operations subsequent to July 31, 2014 to the date these financial statements were issued, and has determined
that it does not have any material subsequent events to disclose in these financial statements beyond the events described above.</p>
175703
0
505476
271176
234300
362136
151250
210886
6000000
362136
P4Y7M5D
P5Y
2.11
2.13
0
0
0.0165
0.0165
500000
6000000
6000000
0.0121
0.02
.0149
.0101
10000
0.21
2000000
200000
2000000