UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10 - K/A

(Mark One)

[ x ] ANNUAL REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Period year ended April 30, 2010

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______________ to ___________________

Commission file number: 333-144681

Nevaeh Enterprises Ltd.

----------------------------------------------

(Exact name of small business issuer as specified in its charter) Nevada

N/A (State or other jurisdiction of incorporation or organization) (IRS Employer Number)

58 Dongcheng District, Beijing, China 100027

----------------------------------------------------------

(Address of principal executive office)

949-419-6588

----------------------------------

(Issuer's telephone number)

n/a

-----------------

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act:

Yes o No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the
Act:

Yes o No x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of
the Securities Exchange Act of 1934 during the preceding 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:

Yes x No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein,
and will not be contained, to the best of the registrant's knowledge, in definitive proxy or information statements incorporated
by reference in Part III of this Form 10-K or any amendment to this Form 10-K. o

Indicate by check mark whether the registrant is a large accelerated filer, 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 o Accelerated filer o

Non-accelerated filer o Smaller reporting company x

(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act):

Yes o No X

The aggregate market value of Nevaeh Enterprises' Common Stock owned by non-affiliates as of August 5, 2010 was nil.

Number of shares of each class of Nevaeh Enterprise's capital stock outstanding as of August 5, 2010: 5,500,000 shares
of common stock

Explanatory Note: This amendment to Form 10-K period ended April 30, 2010 is filed to correct the number of outstanding
common shares.

Nevaeh Enterprises Ltd.

FORM 10-K

For the Fiscal Year ended April 30, 2010

Table of Contents

Part I

Item 1. Description of Business

Item 1A. Risk Factors

Item 1B. Unresolved Staff Comments

Item 2. Description of Property

Item 3. Legal Proceedings

Item 4. Submission of Matters to a vote of Security Holders

Part II

Item 5. Market for Registrant's Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities

Item 6. Selected Financial Data

Item 7. Management's Discussion and Analysis of Financial Condition and the Results of Operations

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

Item 8. Financial Statements and Supplementary Data

Management's Report on Internal Control Over Financial Reporting

Report of Independent Registered Public Accounting Firm

Part III

Item 9. Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9A. Controls and Procedures

Item 9B. Other Information

Item 10. Directors, Executive Officers, Promoters and Control Persons; Compliance with Section 16(a) of the Exchange Act

Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 13. Exhibits and Financial Statements Schedules

Item 14. Principal Accountants Fees and Services

Signatures

2

FORWARD LOOKING STATEMENTS

CERTAIN STATEMENTS IN THIS ANNUAL REPORT ON FORM 10-K, OR THE "REPORT," ARE "FORWARD-LOOKING STATEMENTS." THESE FORWARD-LOOKING
STATEMENTS INCLUDE, BUT ARE NOT LIMITED TO, STATEMENTS ABOUT THE PLANS, OBJECTIVES, EXPECTATIONS AND INTENTIONS OF NEVAEH
ENTERPRISES LTD., A NEVADA CORPORATION AND OTHER STATEMENTS CONTAINED IN THIS REPORT THAT ARE NOT HISTORICAL FACTS. FORWARD-LOOKING
STATEMENTS IN THIS REPORT OR HEREAFTER INCLUDED IN OTHER PUBLICLY AVAILABLE DOCUMENTS FILED WITH THE SECURITIES AND EXCHANGE
COMMISSION, OR THE "COMMISSION," REPORTS TO OUR SHAREHOLDERS AND OTHER PUBLICLY AVAILABLE STATEMENTS ISSUED OR RELEASED BY
US INVOLVE KNOWN AND UNKNOWN RISKS, UNCERTAINTIES AND OTHER FACTORS WHICH COULD CAUSE OUR ACTUAL RESULTS, PERFORMANCE (FINANCIAL
OR OPERATING) OR ACHIEVEMENTS TO DIFFER FROM THE FUTURE RESULTS, PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS EXPRESSED
OR IMPLIED BY SUCH FORWARD-LOOKING STATEMENTS. SUCH FUTURE RESULTS ARE BASED UPON MANAGEMENT'S BEST ESTIMATES BASED UPON CURRENT
CONDITIONS AND THE MOST RECENT RESULTS OF OPERATIONS. WHEN USED IN THIS REPORT, THE WORDS "EXPECT," "ANTICIPATE," "INTEND,"
"PLAN," "BELIEVE," "SEEK," "ESTIMATE" AND SIMILAR EXPRESSIONS ARE GENERALLY INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS,
BECAUSE THESE FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES. THERE ARE IMPORTANT FACTORS THAT COULD CAUSE ACTUAL
RESULTS TO DIFFER MATERIALLY FROM THOSE EXPRESSED OR IMPLIED BY THESE FORWARD-LOOKING STATEMENTS, INCLUDING OUR PLANS, OBJECTIVES,
EXPECTATIONS AND INTENTIONS AND OTHER FACTORS.

PART I

Item 1. Description of Business

Nevaeh Enterprises Ltd. was incorporated in the state of Nevada on June 15, 2006. Nevaeh intends to operate as a software
developer which will create a software interface which will integrate existing cellular phone devices with an automobile's
existing navigation system in order to relay text or email message through an automobile's sound system or navigation display.
The initial region we plan to market our website to is in major city centers in China. We currently have signed a contract
with a local Chinese software programmer to create and develop our proposed user interface. We expect that we will have a
working, beta stage software by the end of June, 2011. We are currently making progress on our business plan. We anticipate
that in order for us to begin commercialization and retail sale of our product, we will need to raise additional capital.
We currently do not have any specific plans to raise these funds.

Principal Products or Services and Their Markets

We intend to commence operations as a software developer which will create a software interface which will integrate existing
cellular phone devices with an automobile's existing navigation system in order to relay text or email message through an
automobile's sound system or navigation display.

Our user interface is designed for the business person who is unable to access digital communications due to long durations
of commuting by car. The advent and popularity of cellular text messaging and wireless electronic mail devices has made the
act of transmitting business communications simple and convenient. More often than not, a business person carrying a wireless
or mobile device is constantly pestered with company emails or messages from customers or clients. As such, many business
people feel the need to instantly read and reply to any message they receive on their wireless device immediately. This instant
urge to access wireless communications, however, can become irritating and, sometimes dangerous, when the recipient of the
message is driving, as the constant ringing and anticipation of the message distracts the driver from attending to the road.
Some drivers will go as far to read and reply to their message while driving, completely ignoring the dangers occurring on
the road.

Our user interface will alleviate the driver from distraction by broadcasting all wireless messages through the automobile's
existing system. The user will have two methods in receiving the message: either have the message digitally spoken through
the car's audio speakers or have the message visually displayed through the car's navigation system. The user will be able
to use voice commands in order to access the user interface without taking their eyes off the road or their hands off the
steering wheel. Our proposed system will function in the following way:

1) The user installs our user interface into their automobile, which connects our user interface with the audio system
and, if available, the navigation system.

2) Before the user begins driving, the user will connect their wireless messaging device or cellular device wirelessly
using bluetooth technology.

3) When the user receives a message through their wireless device, the message is automatically forwarded into our user
interface.

4) Our user interface will announce through the car's audio speakers that a message has been received, and if available,
the sender of the message and the subject line of the message.

5) The user will then be able to issue a vocal command back towards the system, either to ignore the message or to display
the message over the navigation system or to have the message digitally spoken over the audio speakers.

6) If the user decides to have the message displayed or read, the user will then also have the choice to reply to the message
by saying the reply out loud and having our user interface interpret your voice and write a reply back to the sender.

Initially, our software will support both the English and Chinese languages.

The initial market we plan to introduce our software to is the Chinese market. The Company chose the Chinese market due
to the president's familiarity with this market and also due to lower labor costs in software development.

Competition

The current market for aftermarket vehicle electronics in China is highly fragmented and populated with many different
developers specializing in different niche segments. Most of these developers are small in size and service only a limited
amount of customers. Most aftermarket developers sell their products through traditional retail outlets or online through
a Internet web store.

Insurance

Currently, we have no insurance coverage.

Government Regulation

We are currently not subject to any government regulations.

Offices

The Company's headquarters and executive address is located at 58 Dongcheng District, Beijing, China 100027. Our telephone
number is 949-419-6588.

Employees

We currently do not have any employees.

Subsidiaries

We do not have any subsidiaries

Bankruptcy, Receivership, or Similar Proceedings

There has been no bankruptcy, receivership, or similar proceedings

Patents and Trademarks

We do not have any patents or trademarks

Legal Proceedings

We are not a party to any material legal proceeding, nor are any of our officers, director or affiliates' a party adverse
to us in any legal proceeding.

Item 1A: Risk Factors

In addition to the other information in this report and our other filings with the SEC, you should carefully consider the
risks described below. These risks are not the only ones facing us. Additional risks and uncertainties not presently known
to us or that we currently believe to be immaterial may also impair our business operations. If any of the following risks
occur, our business, financial condition or operating results could be materially and adversely affected.

Risks associated with Nevaeh Enterprises Ltd.:

1. Our auditors have issued a going concern opinion. This means we may not be able to achieve our objectives and may have
to suspend or cease operations. Our auditors have issued a going concern opinion on the financial statements for the years
ended April 30, 2008 and 2009. This means that there is substantial doubt that we can continue as an ongoing business without
additional financing and/or generating profits. If we are unable to do so, we will have to cease operations and you will lose
your investment.

2. Because all of our assets and our officer and director are located outside the United States of America, it may be difficult
for an investor to enforce within the United States any judgments obtained against us or any of our officer and director.
All of our assets are located outside of the United States and we do not currently maintain a permanent place of business
within the United States. In addition, our director and officer are a national and/or resident of countries other than the
United States, and all or a substantial portion of such person's assets are located outside the United States. As a result,
it may be difficult for an investor to effect service of process or enforce within the United States any judgments obtained
against us or our officer or director, including judgments predicated upon the civil liability provisions of the securities
laws of the United States or any state thereof. In addition, there is uncertainty as to whether the courts of China and other
jurisdictions would recognize or enforce judgments of United States courts obtained against us or our director and officer
predicated upon the civil liability provisions of the securities laws of the United States or any state thereof, or be competent
to hear original actions brought in China or other jurisdictions against us or our director and officer predicated upon the
securities laws of the United States or any state thereof.

3. Because we have only one officer and director who are responsible for our managerial and organizational structure, in
the future, there may not be effective disclosure and accounting controls to comply with applicable laws and regulations which
could result in fines, penalties and assessments against us. We have only one officer and director. He is responsible for
our managerial and organizational structure which will include preparation of disclosure and accounting controls under the
Sarbanes Oxley Act of 2002. When these controls are implemented, they will be responsible for the administration of the controls.
Should they not have sufficient experience, they may be incapable of creating and implementing the controls which may cause
us to be subject to sanctions and fines by the SEC which ultimately could cause you to lose your investment.

4. Because our sole executive officer will only be devoting limited time to our operations, our operations could be sporadic
which may result in periodic interruptions or suspensions of operations and a lack of revenues which may cause us to cease
operations. Qi Tang, our sole executive officer will only be devoting limited time to our operations. Mr. Tang will be devoting
approximately thirty hours a week to our operations. Because Mr. Tang will only be devoting limited time to our operations,
our operations may be sporadic and occur at times which are convenient to Mr. Tang. As a result, operations may be periodically
interrupted or suspended which could result in a lack of revenues and a possible cessation of operations.

5. Because we do not maintain any insurance, if a judgment is rendered against us, we may have to cease operations. We
do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance,
if we are made a party to a lawsuit, we may not have sufficient funds to defend the litigation. In the event that we do not
defend the litigation or a judgment is rendered against us, we may have to cease operations.

6. Because all of our assets and our sole officer and director are located outside the United States of America, it may
be difficult for an investor to enforce within the United States any judgments obtained against us or any of our officer and
director. All of our assets are located outside of the United States. In addition, our director and officer is a national
and/or resident of countries other than the United States, and all or a substantial portion of such persons' assets are located
outside the United States. As a result, it may be difficult for an investor to effect service of process or enforce within
the United States any judgments obtained against us or our officer or director, including judgments predicated upon the civil
liability provisions of the securities laws of the United States or any state thereof. In addition, there is uncertainty as
to whether the courts of China or China or other jurisdictions would recognize or enforce judgments of United States courts
obtained against us or our director and officer predicated upon the civil liability provisions of the securities laws of the
United States or any state thereof, or be competent to hear original actions brought in China or other jurisdictions against
us, our sole officer and our director predicated upon the securities laws of the United States or any state thereof.

7. If we are not able to effectively respond to competition, our business may fail. There are many small software developers
that sell software products which are similar to our proposed business venture. Most of these competitors have established
businesses with a established customer base. We will attempt to compete against these groups by offering a much higher quality
product compared to our competitors products with a more customizable product. However, we cannot assure you that such a strategy
will be successful, or that competitors will not copy our business strategy. Our inability to achieve sales and revenues due
to competition will have an adverse effect on our business operations and financial condition.

8. We need to raise additional investment capital in the future in order to commence our business operations. If we are
unable to raise the required investment capital, you may lose all of your investment. In the current economic environment;
it is extremely difficult for companies without profits or revenues, such as us, to raise capital. We currently do not have
a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of
equity financing from the sale of our common stock. In the event we are not successful in selling our common stock, we may
also seek to obtain short-term loans from our director, although no such arrangement has been made. At this time, we cannot
provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or
through a loan from our director to meet our initial capital requirement needs. If we are unable to raise the required financing,
we will be unable to proceed with our business plan and you may lose your entire investment.

9. Because our articles of incorporation authorize the issuance of 50,000,000 shares of common stock, an investor faces
the risk of having their percentage ownership diluted in the future. We anticipate that any additional funding will be in
the form of equity financing from the sale of our common stock. In the future, if we do sell more common stock, your investment
could be subject to dilution. Dilution is the difference between what you pay for your stock and the net tangible book value
per share immediately after the additional shares are sold by us. These shares may also be issued without security holder
approval and, if issued, may be granted voting powers, rights, and preferences that differ from and may be superior to those
of the registered shares.

Item 1B: Unresolved Staff Comments

None

Item 2: Description of Property

The Company's headquarters and executive offices are located at 58 Dongcheng District, Beijing, China 100027. Our telephone
number is 949-419-6588.

Item 3: Legal Proceedings

There are no existing, pending or threatened legal proceedings involving Nevaeh Enterprises Ltd., or against any of our
officers or directors as a result of their involvement with the Company.

As of August 5, 2010 the Company does not retain a legal counsel.

Item 4: Submission of Matters to a Vote of Security Holders

There were no matters submitted to a vote of security holders during the fiscal period ended April 30, 2010.

Item 5: Market for Common Equity, Related Stockholder Matters and Small Business Issuer Purchases of Equity Securities

The Company's Common stock is not presently listed under any exchange. There is currently no active trading in our common
stock and there has been no active trading.

As of August 5 2010, there were approximately 30 stockholders of record of the Company's Common Stock.

The Company has not paid any cash dividends to date, and it has no intention of paying any cash dividends on its common
stock in the foreseeable future. The declaration and payment of dividends is subject to the discretion of its Board of Directors.
The timing, amount and form of dividends, if any, will depend on, among other things, results of operations, financial condition,
cash requirements and other factors deemed relevant by the Board of Directors.

There are no outstanding options or warrants or convertible securities to purchase our common equity.

The Company has never issued securities under and does not have any equity compensation plan.

Item 6: Selected Financial Data



|                              | As of April 30, 2010              | As of April 30, 2009             
|----------------------------- | --------------------------------- | ---------------------------------
|Balance Sheet                 |                                   |                                  
|Total Assets                  | $4,251                            | $7,332                           
|Total Liabilities             | $2,055                            | $4,55                            
|Stockholders Equity (Deficit) | $2,196                            | $6,877                           
|                              |                                   |                                  
|                              | For the Year Ended April 30, 2010 | For the Year Ended April 30, 2009
|Income Statement              |                                   |                                  
|Revenues                      | $-                                | $-                               
|Total Expenses                | $4,681                            | $4,997                           
|Net Loss                      | $(4,681)                          | $(4,977)                         





Item 7: Management's Discussion and Analysis or Plan of Operation

The following discussion and analysis provides information which management of Nevaeh Enterprises Ltd. (the "Company")
believes to be relevant to an assessment and understanding of the Company's results of operations and financial condition.
This discussion should be read together with the Company's financial statements and the notes to financial statements, which
are included in this report.

Overview

Nevaeh Enterprises Ltd. was incorporated in the state of Nevada on June 15, 2006. Nevaeh intends to operate as a software
developer which will create a software interface which will integrate existing cellular phone devices with an automobile's
existing navigation system in order to relay text or email message through an automobile's sound system or navigation display.
The initial region we plan to market our website to is in major city centers in China. We currently have signed a contract
with a local Chinese software programmer to create and develop our proposed user interface. We expect that we will have a
working, beta stage software by the end of June, 2011. We are making progress on our business plan. We anticipate that in
order for us to begin commercialization and retail sale of our product, we will need to raise additional capital. We currently
do not have any specific plans to raise these funds.

Results of Operations

Revenues

There were no revenues generated for the fiscal period ended April 30, 2010 and no revenues have been earned by the Company
since it's inception.

General & Administrative Expenses

General and administrative expenses totaled $4,681 for the fiscal year ended April 30, 2010. This is compared to general
and administrative expenses totaling $4,977 for the fiscal year ended April 30, 2009. This decrease in general and administrative
expenses is largely attributed to an decrease in fees paid for professional services related to maintaining the Company for
publicly reporting status.

We experienced a net loss of $4,681 for the fiscal year ended April 30, 2010 compared to a net loss of $4,977 for the fiscal
year ended April 30, 2009.

Liquidity and Capital Resources

As of April 30, 2010, the Company had cash of $4,251. Management does not expect that the current level of cash on hand will
be sufficient to fund our operation for the next twelve month period. In the event that additional funds are required to maintain
operations, our officers and directors have agreed to advance us sufficient capital to allow us to continue operations. We
may also be able to obtain loans from our shareholders, but there are no agreements or understandings in place currently.

We believe that we will require additional funding to expand our business and ensure its future profitability. We anticipate
that any additional funding will be in the form of equity financing from the sale of our common stock. However, we do not
have any agreements in place for any future equity financing. In the event we are not successful in selling our common stock,
we may also seek to obtain short-term loans from our director.

Item 7A: Quantitative and Qualitative Disclosures about Market Risk

Please see Item 1A above, "Risk Factors," for a discussion of these and other risks and uncertainties we face in our business.

Item 8: Financial Statements

The Company's consolidated financial statements, together with the report thereon of/edited by Kenne Ruan, CPA P.C. for
the fiscal year ending April 30, 2010 are included elsewhere herein, beginning on Page F-1. Please refer to Page F-1 of this
report for a list of Financial Statements.

Item 9A: Controls and Procedures

1. Evaluation of Disclosure Controls and Procedures:

Based on an evaluation of the Company's disclosure controls and procedures (as defined in Rules 13 (a) - 15 (e) under the
Securities Exchange Act of 1943, as amended (the "Exchange Act") as of April 30 2010, the end of the period covered by this
Annual Report on Form 10-K (the "Evaluation Date"), conducted under the supervision of and with the participation of the Company's
executive, have concluded that the Company's disclosure controls and procedures, which are designed to ensure that information
required to be disclosed by the Company in the report that it files or submits under the Exchange Act is recorded, processed,
summarized, and reported within the time periods specified in the SEC's rules and forms and designed to ensure that information
required to be disclosed by the Company in the reports filed or submitted under the Exchange Act is accumulated and communicated
to management, including the chief executive and financial officer as appropriate to allow timely decisions regarding required
disclosures are effective as of the Evaluation Date.

Qi Tang, our Chief Executive Officer and Chief Financial Officer, has conducted an evaluation of the effectiveness of disclosure
controls and procedures pursuant to Exchange Act Rule 13a-14. Based on that evaluation, taking into account our limited resources
and current business operations, they concluded that the disclosure controls and procedures are effective in ensuring that
all material information required to be filed in this annual report has been made known to them in a timely fashion. There
have been no significant changes in internal controls, or in other factors that could significantly affect internal controls,
subsequent to the date they completed their evaluation

2. Management's Report on Internal Control over Financial Reporting:

Naveah's maangement is reponsible for establishing and maintaining adequate internal control over financial reporting s
such terms is defined in Rules 13(a) - 15 (f) under the Exchange Act. The Company's internal control systems has been designed
to provide reasonable assurance to managment and the Board of Directors regarding the preparation and fair presentation of
published financial statements in accordance with U.S. generally accepted accounting principles.

A company's internal control over financial reporting includes those policies and procedures that (a) pertain to the maintenance
of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
company;(b) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements
in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made
only in accordance with authorizations of management and director of the company; and (c) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material
affect on the financial statements.

All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined
to be effective can provide only reasonable assurance with respect to financial statement preparation and presentations. Because
of inherent limitations due to, for example, the potential for human error or circumvention of controls, internal controls
over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

Naveah's management, under the supervision of the chief executive and financial officer, assesed the the effectiveness
of the Company's internal control over financial reporting as of April 30, 2010. Based on its assessment, management believes
that as of April 30, 2010, the Company's internal control over financial reporting was effective.

3. Changes in Internal Controls over Financial Reporting:

During the Company's last fiscal quarter of 2010 (the fourth fiscal quarter), there were no changes in the Company's internal
control over financial reporting (as defined in Rules 13 (a) - 15 (f) that have materially affected, or are reasonably likely
to materially affect, the Company's internal control over financial reporting.

Item 9B: Other Information

None

Item 10: Directors, Executive Officers, Promoters and Control Persons; Compliance with Section 16(a) of the Exchange Act

Officers and Directors

Each of our directors serves until his or her successor is elected and qualified. Each of our officers is elected by the
board of directors to a term of one (1) year and serves until his or her successor is duly elected and qualified, or until
he or she is removed from office. The board of directors has no nominating, auditing or compensation committees.

The name, age, and position of our present officers and directors are set forth below:



|Name    | Age | Position Held                                                                                                                       
|------- | --- | ------------------------------------------------------------------------------------------------------------------------------------
|Qi Tang | 32  | President, Principal Executive Officer, Principal Financial Officer,Principal Accounting Officer, Treasurer, Secretary, and
Director
|        |     |                                                                                                                                     
|        |     |                                                                                                                                     
|        |     |                                                                                                                                     





Each director serves until our next annual meeting of the stockholders or unless they resign earlier. The Board of Directors
elects officers and their terms of office are at the discretion of the Board of Directors.

Background of officers and directors

Mr. Qi Tang has been Nevaeh Enterprise's president, principal executive officer, principal financial officer, principal
accounting officer, treasurer and a director since the company's inception on June 15, 2006. In 2003, Mr. Tang graduated from
Chang Chun University of Science and Technology in Chang Chun, Ji Lin with a bachelor's degree in engineering focusing on
electrical engineering. From 2003 to the present date, Mr. Tang has been working as an independent contractor assisting small
businesses in China design schematics for custom electronic solutions for businesses.

Audit Committee Financial Expert

We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe
the cost related to retaining a financial expert at this time is prohibitive. Further, because we are only beginning our commercial
operations, at the present time, we believe the services of a financial expert are not warranted.

Conflicts of Interest

The only conflict that we foresee is that our officers and directors devote time to projects that do not involve us.

SECTION 16(A) BENEFICIAL OWNER REPORTING COMPLIANCE

Section 16(a) of the Securities and Exchange Act of 1934 requires that the Company's directors, executive officers, and
persons who own more than 10% of registered class of the Company's equity securities, or file with the Securities and Exchange
Commission (SEC), initial reports of ownership and report of changes in ownership of common stock and other equity securities
of the Company. Officers, directors, and greater than 10% beneficial owners are required by SEC regulation to furnish the
Company with copies of all Section 16(a) reports they file. As of the fiscal year ending April 30, 2010, Form 3 reports were
not timely filed by Qi Tang, the Company's President.

Code of Ethics

The Company has adopted code of ethics for all of the employees, directors and officers which is attached to this Annual
Report as Exhibit 14.1. Item 11: Executive Compensation The following table sets forth information with respect to compensation
paid by us to our officers and directors during the three most recent fiscal years. This information includes the dollar value
of base salaries, bonus awards and number of stock options granted, and certain other compensation, if any.

Summary Compensation
  TableLong Term CompensationAnnual Compensation
		Awards
		Payouts(a)
		(b)
		(c)
		(d)
		(e)
		(f)
		(g)
		(h)
		(i)Name and Principal Position (1)
		Year
		Salary($)
		Bonus ($)
		Other Annual Compensation ($)
		Restricted Stock Award(s) ($)
		Securities Underlying Options/SARSs (#)
		LTIP Payouts ($)
		All Other Compensation ($)Qi Tang
		2010
		0
		0
		0
		0
		0
		0
		02009President, Treasurer, Secretary, and Director
		2008
		0
		0
		0
		0
		0
		0
		02007
		0
		0
		0
		0
		0
		0
		0 [1]     All compensation received by the officers and directors
has been disclosed.






Option/SAR Grants

There are no stock option, retirement, pension, or profit sharing plans for the benefit of our officers and directors.

Long-Term Incentive Plan Awards

We do not have any long-term incentive plans.

Compensation of Directors

We do not have any plans to pay our directors any money.

Indemnification

Under our Articles of Incorporation and Bylaws of the corporation, we may indemnify an officer or director who is made
a party to any proceeding, including a law suit, because of his position, if he acted in good faith and in a manner he reasonably
believed to be in our best interest. We may advance expenses incurred in defending a proceeding. To the extent that the officer
or director is successful on the merits in a proceeding as to which he is to be indemnified, we must indemnify him against
all expenses incurred, including attorney's fees. With respect to a derivative action, indemnity may be made only for expenses
actually and reasonably incurred in defending the proceeding, and if the officer or director is judged liable, only by a court
order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Nevada.

Regarding indemnification for liabilities arising under the Securities Act of 1933, which may be permitted to directors
or officers under Nevada law, we are informed that, in the opinion of the Securities and Exchange Commission, indemnification
is against public policy, as expressed in the Act and is, therefore, unenforceable.

Item 12: Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth, as of the date of this prospectus, the total number of shares owned beneficially by each
of our directors, officers and key employees, individually and as a group, and the present owners of 5% or more of our total
outstanding shares. The table also reflects what their ownership will be assuming completion of the sale of all shares in
this offering. The stockholders listed below have direct ownership of his/her shares and possess sole voting and dispositive
power with respect to the shares. The address for each person is our address at Postal Code 130021, Box 2225, Ming De Post
Office, Chao Yang District, Chang Chun, Ji Lin.



Name of Beneficial Owner       Direct Amount of Beneficial Owner        Position
                                      Percent
of Class

Qi Tang                                      4,000,000                                                      CEO, CFO, Secretary,
Director 72.72%

All officers and directors as a Group (1 person)     72.72%

Securities authorized for issuance under equity compensation plans.

We have no equity compensation plans.

Item 12: Certain Relationships and Related Transactions

We issued 4,000,000 shares of common stock to Qi Tang, our president and a member of the board of directors in June 2006,
in consideration of $4,000.

Item 13: Exhibits

Exhibit No. Description

3.1* Articles of Incorporation of the Company (incorporated by reference to the Form SB-2 filed with the Securities and
Exchange Commission on July 19, 2007)

3.2* Bylaws of the Company (incorporated by reference to the Form SB-2 filed with the Securities and Exchange Commission
on July 19, 2007)

10.1* Website Design Contract (incorporated by reference to the Form SB-2 filed with the Securities and Exchange Commission
on July 19, 2007)

14 Code of Ethics

31 Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-14 of the Securities and
Exchange Act of 1934 as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32 Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Item 14: Principal Accountant Fees and Services

1) Audit Fees

The aggregate fees billed for the last two fiscal years for professional services rendered by the principal accountant
for the audit of the Company's annual financial statements and review of financial statements included in the Company's Form
10-QSBs or services that are normally provided by the accountant in connection with statutory and regulatory engagements for
those fiscal years was:

2009 - $4,300 Kenne Ruan, CPA, P.C.

2008- $4,800 Kenne Ruan, CPA, P.C.

2) Audit - Related Fees

The aggregate fees billed in each of the last two fiscal years for assurance and related services by the principal accountants
that are reasonably related to the performance of the audit or review of the Company's financial statements and are not reported
in the preceding paragraph:

2009 - $0 Kenne Ruan, CPA, P.C.

2008 - $0 Kenne Ruan, CPA, P.C.

3) Tax Fees

The aggregate fees billed in each of the last two fiscal years for professional services rendered by the principal accountant
for tax compliance, tax advice, and tax planning was:

2009 - $0 Kenne Ruan, CPA, P.C.

2008 - $0 Kenne Ruan, CPA, P.C.

4) All Other Fees

The aggregate fees billed in each of the last two fiscal years for the products and services provided by the principal
accountant, other than the services reported in paragraphs (1), (2), and (3) was:

2009 - $0 Kenne Ruan, CPA, P.C.

2008 - $0 Kenne Ruan, CPA, P.C.

12

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused
this report to be signed on its behalf by the undersigned, thereunto duly authorized on this 12th of August, 2013

Nevaeh Enterprises Ltd.

(Registrant)

By: /s/ Qi Tang

Qi Tang

President and Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following
persons on behalf of the registrant and in the capacities and on the dates indicated:

Signature        Title                                                                                    Date

/s/ Qi Tang    President, CEO, Secretary,  Treasurer and Director      August 12,
2013

INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm

Balance Sheets for the fiscal year ended April 30, 2010 and period ended April 30, 2009 F-2

Statements of Operations for the fiscal year ended April 30, 2010 and period ended April 30, 2009 F-3

Statements of Cash Flows for the fiscal year ended April 30, 2010 and period ended April 30, 2009 F-4

Statements of Shareholder's Equity (Deficit) F-5

Notes to Financial Statements F-6



F-1



Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders

Nevaeh Enterprises Ltd.

(A Development Stage Company)

We have audited the accompanying balance sheets of Nevaeh Enterprises Ltd. as of April 30, 2010 and 2009 and the related
statements of operations, changes in shareholders equity and cash flows for the two year period ended April 30, 2010. These
financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these
financial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States).
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable
basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial positions
of Nevaeh Enterprises Ltd. as of April 30, 2010 and 2009, and the results of its operations and its cash flows for the two
year period ended April 30, 2010 in conformity with U.S. generally accepted accounting principles.

The financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in
Note 1 to the financial statements, the Company's losses from operations raise substantial doubt about its ability to continue
as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/Kenne Ruan, CPA, P.C.

Woodbridge, Connecticut August 5, 2010





|Neveah Enterprises Ltd.                                                               |                                                    |                         |                                              |          |       |          |       |   |                                     
|------------------------------------------------------------------------------------- | -------------------------------------------------- | ----------------------- | -------------------------------------------- | -------- | ----- | -------- | ----- | - | ------------------------------------
|(A Development Stage Company)                                                         |                                                    |                         |                                              |          |       |          |      
|Balance Sheets                                                                        |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   | ASSETS                              
|Current Assets                                                                        |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      | Cash and Cash Equivalents                          |                         |                                              |          |       |          |       |   |                                     
|                                                                                      | Due From Related Party                             |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    | TOTAL CURRENT ASSETS    |                                              |          |       |          | 4,251 |   | 7,332                               
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|TOTAL ASSETS                                                                          |                                                    |                         |                                              |          |       |          |       | $ | 4,251                               
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   | LIABILITIES AND STOCKHOLDERS' EQUITY
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|Current Liabilities                                                                   |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      | Accounts Payable and Accrued Liabilities           |                         |                                              | $        | 2,055 | $        | 455  
|                                                                                      | Loan from Shareholder                              |                         |                                              |          |       |          |       | - |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|TOAL CURRENT LIABILITIES                                                              |                                                    |                         |                                              |          | 2,055 |          | 455  
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|COMMITMENTS  (Note 4)                                                                 |                                                    |                         |                                              |          |       |          |       |  
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|Stockholders' Equity                                                                  |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      | Common Stock                                       |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    | Authorized:             |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         | 50,000,000 common shares at $0.001 par value |          |       |          |       |  
|                                                                                      |                                                    | Issued and outstanding: |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         | 5,500,000 common shares                      |          |       |          |       |   | 19,000                              
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      | Additional paid-in capital                         |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      | (Deficit) accumulated during the development stage |                         |                                              | (16,804) |       | (12,123)
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|TOTAL STOCKHOLDERS' EQUITY                                                            |                                                    |                         |                                              | 2,196    |       | 6,877   
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                            | $                                                  | 4,251                   | $                                            | 7,332   
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|                                                                                      |                                                    |                         |                                              |          |       |          |       |   |                                     
|The accompanying notes are an integral part of the consolidated financial statements. |                                                    |                        





F-2



|Nevaeh Enterprises Ltd.                                                               |                           |  |                                         |     |                                           |                              |                                           |                                      
|------------------------------------------------------------------------------------- | ------------------------- |  | --------------------------------------- | --- | ----------------------------------------- | ---------------------------- | ----------------------------------------- | -------------------------------------
|(A Development Stage Company)                                                         |                           |  |                                         |     |                                           |                              |                                          
|Statements of Operations                                                              | (Unaudited)               |  |                                         |     |                                           |                              |                                           |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              | For the Three Months Ended                | For the Twelve Months Ended          
|                                                                                      |                           |  |                                         |     |                                           |                              | April 30,                                 |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              | 2010                                      |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|General and Administration Expenses                                                   |                           |  |                                         |     |                                           |                              |                                          
|                                                                                      | Filing Fees               |  |                                         |     | $                                       - |                              | $                                       - |                                      
|                                                                                      | Professional Fees         |  |                                         |     | 600                                       |                              | 600                                       | 4,300                                
|                                                                                      | Dues and Subscriptions    |  |                                         | -   |                                           | -                            |                                           |                                      
|                                                                                      | Bank charges and interest |  |                                         | 1   |                                           | -                            | 381                                       | 77                                   
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|Operating loss                                                                        |                           |  |                                         | 601 |                                           | 600                          | 4,681                                     | $                     4,977          
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|Net (loss) for the period                                                             |                           |  | $                                 (601) |     | $                                 (600)   | $                    (4,681) | $                    (4,977)              | $                            (16,804)
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|Net (loss) per share                                                                  |                           |  |                                         |     |                                           |                              |                                           |                                      
|                                                                                      | Basic and diluted         |  |                                         |     | (0.00)                                    |                              | (0.00)                                    |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|Weighted Average Number of Common Shares Outstanding                                  |                           |  |                                         |     |                                           |                              |                                          
|                                                                                      | Basic and diluted         |  |                                         |     | 5,500,000                                 |                              | 5,500,000                                 | 5,500,000                            
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|                                                                                      |                           |  |                                         |     |                                           |                              |                                           |                                      
|The accompanying notes are an integral part of the consolidated financial statements.



F-3





|Nevaeh Enterprises Ltd.                                                               | `                                        |       |        |          |          |        
|------------------------------------------------------------------------------------- | ---------------------------------------- | ----- | ------ | -------- | -------- | -------
|(A Development Stage Company)                                                         |                                          |       |        |          |         
|Statements of Cash Flows                                                              | (Unaudited)                              |       |        |          |         
|                                                                                      |                                          |       |        |          |          |        
|                                                                                      |                                          |       |        |          |          |        
|                                                                                      |                                          |       |        |          |          |        
|                                                                                      |                                          |       |        |          |          |        
|                                                                                      |                                          |       |        |          |          |        
|                                                                                      |                                          |       |        |          |          |        
|                                                                                      |                                          |       |        |          |          |        
|Operating Activities                                                                  |                                          |       |        |          |          |        
|                                                                                      | Net (loss) for the period                |       |        | (4,681)  |          | (4,977)
|Changes in non-cash working capital items                                             |                                          |       |        |         
|                                                                                      | Due From Related Party                   |       |        | 3,200    |          | (7,200)
|                                                                                      | Loan from Shareholder                    |       |        | -        |          | -      
|                                                                                      | Accounts Payable and Accrued Liaiblities | 1,600 |        |          | 2,055   
|Cash used in operating activities                                                     |                                          | 119   |        | (12,177) | (18,749)
|                                                                                      |                                          |       |        |          |          |        
|Financing Activities                                                                  |                                          |       |        |          |          |        
|                                                                                      | Share Capital Subscribed                 |       |        |          |          | 15,000 
|                                                                                      | Loans from Shareholder                   |       |        | -        |          | (2,900)
|Cash provided by financing activities                                                 | -                                        |       | 12,100 | 19,000  
|                                                                                      |                                          |       |        |          |          |        
|Cash increase (decrease) during the Period                                            | 119                                      |       | (77)   | 251     
|                                                                                      |                                          |       |        |          |          |        
|Cash, Beginning of Period                                                             |                                          |       | 132    |          | 209      | -      
|Cash,  End of Period                                                                  |                                          |       | 251    |          | 132      | 251    
|                                                                                      |                                          |       |        |          |          |        
|Supplemental Information                                                              |                                          |       |        |          |          |        
|Interest Paid                                                                         |                                          |       |        | -        |          | -      
|Income Taxes Paid                                                                     |                                          |       |        | -        |          | -      
|                                                                                      |                                          |       |        |          |          |        
|The accompanying notes are an integral part of the consolidated financial statements.



F-4



|Nevaeh Enterprises Ltd.                                                               |           |              |        |         |         |             |          |               |        
|------------------------------------------------------------------------------------- | --------- | ------------ | ------ | ------- | ------- | ----------- | -------- | ------------- | -------
|(A Development Stage Company)                                                         |           |              |        |         |         |             |          |               |        
|Statement of Changes in Stockholders’ Equity (Deficit)                                |           |              |        |         |         |             |          |              
|From June 15, 2006 (Inception Date) to April 30, 2009                                 |           |              |        |         |         |             |          |              
|                                                                                      |           |              |        |         |         |             |          | Deficit       |        
|                                                                                      |           |              |        |         |         |             |          | Accumulated   |        
|                                                                                      |           |              |        |         |         | Additional  |          | During the    |        
|                                                                                      |           | Common Stock |        | Paid-in |         | Development |          | Stockholders'
|                                                                                      |           | Shares       |        | Amount  |         | Capital     |          | Stage         |        
|                                                                                      |           |              |        |         |         |             |          |              
|Common stock issued for cash:                                                         |           |              |        |         |         |             |          |               |        
|- at $0.001 per share, August 1, 2006                                                 | 4,000,000 | $            | 4,000  | $       |         | $           |          | $             | 4,000  
|                                                                                      |           |              |        |         |         |             |          |               |        
|Comprehensive income (loss)                                                           |           |              |        |         |         |             |          |               |        
|- Net Loss for the period from Inception June 15, 2006 to April 30, 2007              |           |              |        |         | (1,734) |             | (1,734) 
|                                                                                      |           |              |        |         |         |             |          |               |        
|Balance, as at April 30, 2007                                                         | 4,000,000 | $            | 4,000  | $       | 0       | $           | (1,734)  | $             | 2,266  
|                                                                                      |           |              |        |         |         |             |          |               |        
|Comprehensive income (loss)                                                           |           |              |        |         |         |             |          |               |        
|- Net Loss for the year ended April 30, 2008                                          |           |              |        |         |         | (5,412)     |          | (5,412)      
|                                                                                      |           |              |        |         |         |             |          |               |        
|Balance, as at April 30, 2008                                                         | 4,000,000 | $            | 4,000  | $       | 0       | $           | (7,146)  | $             | (3,146)
|                                                                                      |           |              |        |         |         |             |          |               |        
|Common stock issued for cash:                                                         |           |              |        |         |         |             |          |               |        
|- at $0.01 per share April 30, 2009                                                   | 1,500,000 |              | 15,000 |         |         |             |          |               | 15,000 
|                                                                                      |           |              |        |         |         |             |          |               |        
|Comprehensive income (loss)                                                           |           |              |        |         |         |             |          |               |        
|- Net Loss for the year ended April 30, 2009                                          |           |              |        |         |         | (4,977)     |          | (4,977)      
|                                                                                      |           |              |        |         |         |             |          |               |        
|Balance, as at April 30, 2009                                                         | 5,500,000 | $            | 19,000 | $       | 0       | $           | (12,123) | $             | 6,877  
|                                                                                      |           |              |        |         |         |             |          |               |        
|Comprehensive income (loss)                                                           |           |              |        |         |         |             |          |               |        
|- Net Loss for the year ended April 30, 2010                                          |           |              |        |         |         | (4,681)     |          | (4,681)      
|                                                                                      |           |              |        |         |         |             |          |               |        
|Balance, as at April 30, 2010                                                         | 5,500,000 | $            | 19,000 | $       | 0       | $           | (16,804) | $             | 2,196  
|                                                                                      |           |              |        |         |         |             |          |               |        
|                                                                                      |           |              |        |         |         |             |          |               |        
|The accompanying notes are an integral part of the consolidated financial statements.





F-5

NEVEAH ENTERPRISES LTD.

(A Development Stage Company)

Notes to the Financial Statements For the Year Ended April 30, 2010

1. Nature and Continuance of Operations

The Company is a development stage company which was incorporated in the State of Nevada, United States of America on June
15, 2006. The Company intends to commence operations as a developer of aftermarket electronic accessories for motor vehicles.

These financial statements have been prepared on a going concern basis. The Company has accumulated a deficit of $16,804
since inception and has yet to achieve profitable operations and further losses are anticipated in the development of its
business, raising substantial doubt about the Company's ability to continue as a going concern. Its ability to continue as
a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain
the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they
come due. Management plans to continue to provide for its working capital needs by seeking loans from its shareholders. These
financial statements do not include any adjustments to the recoverability and classification of assets, or the amount and
classification of liabilities that may be necessary should the Company be unable to continue as a going concern.

The company's year-end is April 30.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted
in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events,
the preparation of financial statements for a period necessarily involves the use of estimates, which have been made using
careful judgment. Actual results may vary from these estimates.

The financial statements have, in management's opinion, been properly prepared within the framework of the significant
accounting policies summarized below:

Cash and Cash Equivalents

Cash equivalents comprise certain highly liquid instruments with a maturity of three months or less when purchased. As
at April 30, 2010, there were no cash equivalents.

Development Stage Company

The Company complies with the FASB Accounting Standards Codification (ASC) Topic 915 Development Stage Entities for its
characterization of the Company as development stage.

Impairment of Long Lived Assets

Long-lived assets are reviewed for impairment in accordance with ASC Topic 360, "Accounting for the Impairment or Disposal
of Long- lived Assets". Under ASC Topic 360, long-lived assets are tested for recoverability whenever events or changes in
circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized or the amount,
if any, which the carrying value of the asset exceeds the fair value.

Foreign Currency Translation

The Company is located and operating outside of the United States of America. It maintains its accounting records in U.S.
Dollars, as follows:

At the transaction date, each asset, liability, revenue, and expense is translated into U.S. dollars by the use of exchange
rates in effect at that date. At the period end, monetary assets and liabilities are remeasured by using the exchange rate
in effect at that date. The resulting foreign exchange gains and losses are included in operations.

The Company's currency exposure is insignificant and immaterial and we do not use derivative instruments to reduce its
potential exposure to foreign currency risk.

Financial Instruments

The carrying value of the Company's financial instruments consisting of cash equivalents and accounts payable and accrued
liabilities approximates their fair value because of the short maturity of these instruments. Unless otherwise noted, it is
management's opinion that the Company is not exposed to significant interest, currency or credit risks arising from these
financial instruments.

Income Taxes

The Company uses the assets and liability method of accounting for income taxes in accordance with ASC Topic 740 "Accounting
for Income Taxes". Under this method, deferred tax assts and liabilities are recognized for the future tax consequences attributable
to temporary 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.

Basic and Diluted Net Loss Per Share

In accordance with ASC Topic 260, "Earnings Per Share', the basic net loss per common share is computed by dividing net
loss available to common stockholders by the weighted average number of common shares outstanding. Diluted net loss per common
share is computed similar to basic net loss per common share except that the denominator is increased to include the number
of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional
common shares were dilutive. As at April 30, 2010, diluted net loss per share is equivalent to basic net loss per share.

Stock Based Compensation

The Company accounts for stock options and similar equity instruments issued in accordance with ASC Topic 718 Compensation-
Stock Compensation. Accordingly, compensation costs attributable to stock options or similar equity instruments granted are
measured at the fair value at the grant date, and expensed over the expected vesting period. Transactions in which goods or
services are received in exchange for the issuance of equity instruments are accounted for based on the fair value of the
consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable, ASC Topic
718 requires excess tax benefits be reported as a financing cash inflow rather than as a reduction of taxes paid.

The Company did not grant any stock options during the period ended April 30, 2010.

Comprehensive Income

The Company adopted ASC Topic 220- Comprehensive Income, which establishes standards for reporting and display of comprehensive
income, its components and accumulated balances. The Company is disclosing this information on its Statement of Stockholders'
Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners.

The Company has no elements of "other comprehensive income" during the period ended April 30, 2010.

Advertising Expenses

The company expenses advertising costs as incurred. There was no advertising expense incurred by the company during the
period ended April 30, 2010.

New Accounting Standards

Management does not believe that any recently issued, but not yet effective accounting standards if currently adopted could
have a material effect on the accompanying financial statements.

3. CAPITAL STOCK

On August 1, 2006, the Company issued 4,000,000 common shares at $0.001 per share to the sole director of the Company for
total proceeds of $4,000.

On January 12, 2009, the Company issued 1,500,000 shares of capital
stock to 30 shareholder’s for total proceeds of $15,000.

4. COMMITMENTS

On June 20, 2006, the management of the Company signed a software design contract with Zhou Li Hong, an independent software
designer to create and develop a software design for the Company. In consideration, the Company agreed to pay Mr. Zhou a fixed
fee of $8,000, which is due upon the completion of the beta phase of the website. Management expects the beta phase of the
software to be complete by the end of June, 2011.



5.
        RELATED PARTY TRANSACTIONS



The Company’s sole officer has loaned the company $3,200, without interest and fixed term of repayment.



| | 6. | Due From Related Parties
| | -- | ------------------------

The sole
officer and director of the Company has in his receipt, the funds of $15,000 related the capital stock issuance on January 1,
2009. The amount of the $15,000 was applied against the Company’s loan owing to the Company’s sole officer and director
of $11,000. Accordingly, $4,000 of funds remain from the proceeds from the share issuance. These funds are in his safe custody
pending the opening of a company bank account.

| | 
| |