**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Form 10 - K**

(Mark One)

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

For the Fiscal Period year ended April 30, 2009

[    ]    TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THESECURITIES 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 itscharter)

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

**58 DongTangg 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, ifchanged since last report)

 

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

Yes o No x

Indicate by check mark if the registrant is not required to file reportspursuant 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 reportsrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that theregistrant was required to file such reports), and (2) has been subject to suchfiling requirements for the past 90 days:

Yes x No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item405 of Regulation S-K is not contained herein, and will not be contained, to thebest of the registrant's knowledge, in definitive proxy or informationstatements incorporated by reference in Part III of this Form 10-K or anyamendment 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 definedin Rule 12b-2 of the Exchange Act):

Yes x   No o

The aggregate market value of Nevaeh Enterprises' Common Stock owned bynon-affiliates as of July 27, 2009 was nil.

Number of shares of each class of Nevaeh Enterprise's capital stockoutstanding as of July 27, 2009: 4,000,000 shares of common stock

 

1

 

 

**Nevaeh Enterprises Ltd.**

**FORM 10-K**

For the Fiscal Year ended April 30, 2009

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 voteof Security Holders

*Part II*

*       *Item 5.        Market for Registrant'sCommon Equity and Related Stockholder Matters and Issuer Purchases of EquitySecurities

        Item 6.        Selected Financial Data

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

        Item 7A.    Quantitative and QualitativeDisclosures About Market Risk

        Item 8.        Financial Statements andSupplementary Data

                          Management's Report onInternal Control Over Financial Reporting

                          Report of IndependentRegistered Public Accouting Firm

*Part III*

        Item 9.        Changes In and Disagreementswith 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 CertainBeneficial Owners and Management and Related Stockholder Matters

        Item 13.       Exhibits and FinancialStatements Schedules

        Item 14.      Principal Accountants Fees andServices

       Signatures

 

2

 

FORWARD LOOKING STATEMENTS

CERTAIN STATEMENTS IN THIS ANNUAL REPORT ON FORM 10-K, ORTHE "REPORT," ARE "FORWARD-LOOKING STATEMENTS." THESE FORWARD-LOOKING STATEMENTSINCLUDE, BUT ARE  NOT LIMITED TO, STATEMENTS ABOUT THE PLANS, OBJECTIVES,EXPECTATIONS AND INTENTIONS OF NEVAEH ENTERPRISES LTD., A NEVADA CORPORATION ANDOTHER STATEMENTS CONTAINED IN THIS REPORT THAT ARE NOT HISTORICAL FACTS.FORWARD-LOOKING STATEMENTS IN THIS REPORT OR HEREAFTER INCLUDED IN OTHERPUBLICLY AVAILABLE DOCUMENTS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION,OR THE "COMMISSION," REPORTS TO OUR SHAREHOLDERS AND OTHER PUBLICLY AVAILABLESTATEMENTS 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 FUTURERESULTS, PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS EXPRESSED ORIMPLIED BY SUCH FORWARD-LOOKING STATEMENTS. SUCH FUTURE RESULTS ARE BASED UPONMANAGEMENT'S BEST ESTIMATES BASED UPON CURRENT CONDITIONS AND THE MOST RECENTRESULTS OF OPERATIONS. WHEN USED IN THIS REPORT, THE WORDS "EXPECT,""ANTICIPATE," "INTEND," "PLAN," "BELIEVE," "SEEK," "ESTIMATE" AND SIMILAREXPRESSIONS ARE GENERALLY INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS,BECAUSE THESE FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES. THEREARE IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROMTHOSE EXPRESSED OR IMPLIED BY THESE FORWARD-LOOKING STATEMENTS, INCLUDING OURPLANS, 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 tooperate as a software developer which will create a software interface whichwill integrate existing cellular phone devices with an automobile's existingnavigation system in order to relay text or email message through anautomobile's sound system or navigation display. The initial region we plan tomarket our website to is in major city centers in China. We currently havesigned a contract with a local Chinese software programmer to create and developour proposed user interface. We expect that we will have a working, beta stagesoftware by the end of December 2009. We currently have not advanced beyond thebusiness plan state from our inception until the date of this filing.  Weanticipate that in order for us to begin commercialization and retail sale ofour product, we will need to raise additional capital. We currently do not haveany specific plans to raise these funds.  
**Principal Products or Services and Their Markets**
We intend to commence operations as asoftware developer which will create a software interface which will integrateexisting cellular phone devices with an automobile's existing navigation systemin order to relay text or email message through an automobile's sound system ornavigation display.   

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

Our user interface will alleviate the driverfrom distraction by broadcasting all wireless messages through the automobile'sexisting system. The user will have two methods in receiving the message: eitherhave the message digitally spoken through the car's audio speakers or have themessage visually displayed through the car's navigation system. The user will beable to use voice commands in order to access the user interface without takingtheir eyes off the road or their hands off the steering wheel. Our proposedsystem will function in the following way:

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

2) Before the user begins driving, the user willconnect their wireless messaging device or cellular device wirelessly usingbluetooth technology. 

3) When the user receives a message throughtheir wireless device, the message is automatically forwarded into our userinterface.

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

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

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

Initially, our software will support both theEnglish and Chinese languages.  

The initial market we plan to introduce oursoftware to is the Chinese market. The Company chose the Chinese market due tothe president's familiarity with this market and also due to lower labor costsin software development. 
**Competition**
 The current market for aftermarket vehicle electronics in China ishighly fragmented and populated with many different developers specializing indifferent niche segments. Most of these developers are small in size and serviceonly a limited amount of customers. Most aftermarket developers sell theirproducts through traditional retail outlets or online through a Internet webstore.  
**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 at58 Dong Tangg 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 ourofficers, 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 filingswith the SEC, you should carefully consider the risks described below. Theserisks are not the only ones facing us. Additional risks and uncertainties notpresently known to us or that we currently believe to be immaterial may alsoimpair our business operations. If any of the following risks occur, ourbusiness, financial condition or operating results could be materially andadversely affected. 

Risks associated with Nevaeh Enterprises Ltd.:

1. **Our auditors have issued a going concern opinion.** This means we maynot be able to achieve our objectives and may have to suspend or ceaseoperations. Our auditors have issued agoing concern opinion on the financial statements for the years ended April 30,2008 and 2009. This means that there issubstantial doubt that we can continue as an ongoing business without additionalfinancing and/or generating profits. If we are unable to do so, we will have tocease operations and you will lose your investment.

2. **Because all of our assets and our officer and director are locatedoutside the United States of America, it may be difficult for an investor toenforce within the United States any judgments obtained against us or any of ourofficer and director.** All of our assets are located outside of the UnitedStates and we do not currently maintain a permanent place of business within theUnited States. In addition, our director and officer are a national and/orresident of countries other than the United States, and all or a substantialportion of such person's assets are located outside the United States. As aresult, it may be difficult for an investor to effect service of process orenforce within the United States any judgments obtained against us or ourofficer or director, including judgments predicated upon the civil liabilityprovisions of the securities laws of the United States or any state thereof. Inaddition, there is uncertainty as to whether the courts of China and otherjurisdictions would recognize or enforce judgments of United States courtsobtained against us or our director and officer predicated upon the civilliability provisions of the securities laws of the United States or any statethereof, or be competent to hear original actions brought in China or otherjurisdictions against us or our director and officer predicated upon thesecurities laws of the United States or any state thereof.

3. **Because we have only one officer and director who are responsible forour managerial and organizational structure, in the future, there may not beeffective disclosure and accounting controls to comply with applicable laws andregulations which could result in fines, penalties and assessments against us.**We have only one officer and director. He is responsible for our managerial andorganizational structure which will include preparation of disclosure andaccounting controls under the Sarbanes Oxley Act of 2002. When theses controlsare implemented, they will be responsible for the administration of thecontrols. Should they not have sufficient experience, they may be incapable ofcreating and implementing the controls which may cause us to be subject tosanctions and fines by the SEC which ultimately could cause you to lose yourinvestment.

4. **Because our sole executive officer will only be devoting limited timeto our operations, our operations could be sporadic which may result in periodicinterruptions or suspensions of operations and a lack of revenues which maycause us to cease operations.** Qi Tang, our sole executive officer will onlybe devoting limited time to our operations. Mr. Tang will be devotingapproximately thirty hours a week to our operations. Because Mr. Tang will onlybe devoting limited time to our operations, our operations may be sporadic andoccur at times which are convenient to Mr. Tang. As a result, operations may beperiodically interrupted or suspended which could result in a lack of revenuesand a possible cessation of operations.

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

6. **Because all of our assets and our sole officer and director are locatedoutside the United States of America, it may be difficult for an investor toenforce within the United States any judgments obtained against us or any of ourofficer and director.** All of our assets are located outside of the UnitedStates. In addition, our director and officer is a national and/or resident ofcountries other than the United States, and all or a substantial portion of suchpersons' assets are located outside the United States. As a result, it may bedifficult for an investor to effect service of process or enforce within theUnited States any judgments obtained against us or our officer or director,including judgments predicated upon the civil liability provisions of thesecurities laws of the United States or any state thereof. In addition, there isuncertainty as to whether the courts of China or China or other jurisdictionswould recognize or enforce judgments of United States courts obtained against usor our director and officer predicated upon the civil liability provisions ofthe securities laws of the United States or any state thereof, or be competentto hear original actions brought in China or other jurisdictions against us, oursole officer and our director predicated upon the securities laws of the UnitedStates or any state thereof.

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

8. **We need to raise additional investment capital in the future in orderto commence our business operations. If we are unable to raise the requiredinvestment capital, you may lose all of your investment.**In the currenteconomic environment; it is extremely difficult for companies without profits orrevenues, such as us, to raise capital. We currently do not have a specific planof how we will obtain such funding; however, we anticipate that additionalfunding will be in the form of equity financing from the sale of our commonstock. In the event we are not successful in selling our common stock, we mayalso seek to obtain short-term loans from our director, although no sucharrangement has been made. At this time, we cannot provide investors with anyassurance that we will be able to raise sufficient funding from the sale of ourcommon stock or through a loan from our director to meet our initial capitalrequirement needs. If we are unable to raise the required financing, we will beunable to proceed with our business plan and you may lose your entireinvestment.

9. **Because our articles of incorporation authorize the issuance of50,000,000 shares of common stock, an investor faces the risk of having theirpercentage ownership diluted in the future.** We anticipate that anyadditional funding will be in the form of equity financing from the sale of ourcommon stock. In the future, if we do sell more common stock, your investmentcould be subject to dilution. Dilution is the difference between what you payfor your stock and the net tangible book value per share immediately after theadditional shares are sold by us. These shares may also be issued withoutsecurity holder approval and, if issued, may be granted voting powers, rights,and preferences that differ from and may be superior to those of the registeredshares.

**Item 1B:     Uuresolved Staff Comments**

None

**Item 2:    Description of Property**

The Company's headquarters and executive offices are located at 58 DongTangg 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 NevaehEnterprises Ltd., or against any of our officers or directors as a result oftheir involvement with the Company. 

 

As of July 22, 2009 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 thefiscal period ended April 30, 2009.

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

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

As of July 22, 2009, there were approximately 30 stockholders of record ofthe Company's Common Stock. 

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

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

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

 

**Item 6:     Selected Financial Data**
 **As of****As of** **April 30, 2009****April 30, 2008****Balance Sheet**  Total Assets$132$209Total Liabilities$8,255$605Stockholders Equity (Deficit)$(7,337)$3,355    **For the****For the** **Year ended****Year Ended** **April 30, 2009****April 30, 2008****Income Statement**  Revenues$ -$ -Total Expenses$4,977$5,412Net Loss($4,977)($5,412)   
 

 

 

 

 

 

 

 

 

 

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

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

**Overview**

Nevaeh Enterprises Ltd.was incorporated in the state of Nevada on June 15, 2006. Nevaeh intends tooperate as a software developer which will create a software interface whichwill integrate existing cellular phone devices with an automobile's existingnavigation system in order to relay text or email message through anautomobile's sound system or navigation display. The initial region we plan tomarket our website to is in major city centers in China. We currently havesigned a contract with a local Chinese software programmer to create and developour proposed user interface. We expect that we will have a working, beta stagesoftware by the end of July 2009. We currently have not advanced beyond thebusiness plan state from our inception until the date of this filing.  Weanticipate that in order for us to begin commercialization and retail sale ofour product, we will need to raise additional capital. We currently do not haveany specific plans to raise these funds.  

**Results of Operations**

**Revenues**

There were no revenues generated for the fiscal period ended April 30, 2009and no revenues have been earned by the Company since it's inception. 

**General & Administrative Expenses**

General and administrative expenses totaled $4,977 for the fiscal year endedApril 30, 2009. This is compared to general and administrative expenses totaling$5,412 for the fiscal year ended April 30, 2008. This decrease in general andadministrative expenses is largely attributed to an decrease in fees paid forprofessional services related to maintaining the Company for publicly reportingstatus. 

We experienced a net loss of $4,977 for the fiscal year ended April 30, 2009compared to a net loss of $600 for the fiscal year ended April 30, 2008.

**Liquidity and Capital Resources**

As of April 30, 2009, the Company had cash of $132. Management does notexpect that the current level of cash on hand will be sufficient to fund ouroperation for the next twelve month period. In the event that additional fundsare required to maintain operations, our officers and directors have agreed toadvance us sufficient capital to allow us to continue operations. We may also beable to obtain loans from our shareholders, but there are no agreements orunderstandings in place currently.

We believe that we will require additional funding to expand our business andensure its future profitability. We anticipate that any additional funding willbe 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 theevent we are not successful in selling our common stock, we may also seek toobtain short-term loans from our director. 

**Item 7A:    Quantitative and Qualitative Disclosures about Market Risk**

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

**Item 8:    Financial Statements**

The financial statements required to be filed pursuant to this Item 8 beginon page F-1 of this report.

**Item 9:    Changes In Disagreements With Accountants on Accounting andFinancial Disclosure**

The Financial Statements of the Company have been auditedby Kenne Ruan, CPA, P.C. for the fiscal year ended April 30, 2009 and April 30,2008. There have been no changes in or disagreements with either Kenne Ruan,CPA, P.C. on accounting and financial disclosure matters at any time.

***Item 9A: Controls and Procedures***

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

Evaluation Of Disclosure Controls And Procedures

The Company maintains controls and procedures designed to ensure thatinformation required to be disclosed in this report is recorded, processed,accumulated, and reported to its management, including the president and thetreasurer, to allow timely decisions regarding the required disclosure. Withinthe 90 days prior to the filing date of this report, the Company's management,with the participation of its president and treasurer, performed an evaluationof the effectiveness of the design and operation of these disclosure controlsand procedures. Those officers have concluded that such disclosure controls andprocedures are effective at ensuring that required information is disclosed inthe Company's reports.

**Change in Internal Control**

There were no significant changes in the Company's internal controls or inother factors that could significantly affect these controls subsequent to theevaluation date.

**Item 9B: Other Information**

None

**Item 10:    Directors, Executive Officers, Promoters andControl 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 andqualified. Each of our officers is elected by the board of directors to a termof one (1) year and serves until his or her successor is duly elected andqualified, or until he or she is removed from office. The board of directors hasno nominating, auditing or compensation committees.

The name, age, and position of our present officers anddirectors are set forth below:
**Name****Age****Position Held**Qi Tang31President, Principal Executive Officer, Principal			Financial Officer, Principal Accounting Officer, Treasurer,			Secretary, and Director
Each director serves until our next annual meeting of the stockholders orunless they resign earlier. The Board of Directors elects officers and theirterms 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 executiveofficer, principal financial officer, principal accounting officer, treasurerand 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 ChangChun, Ji Lin with a bachelor's degree in engineering focusing on electricalengineering.  From 2003 to the present date, Mr. Tang has been working as anindependent contractor assisting small businesses in China design schematics forcustom electronic solutions for businesses.

**Audit Committee Financial Expert**

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

**Conflicts of Interest**

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

**SECTION 16(A) BENEFICIAL OWNER REPORTING COMPLIANCE**

Section 16(a) of the Securities and Exchange Act of 1934requires that the Company's directors, executive officers, and persons who ownmore than 10% of registered class of the Company's equity securities, or filewith the Securities and Exchange Commission (SEC), initial reports of ownershipand report of changes in ownership of common stock and other equity securitiesof the Company. Officers, directors, and greater than 10% beneficial owners arerequired by SEC regulation to furnish the Company with copies of all Section16(a) reports they file. As of the fiscal year ending April 30, 2009, Form 3reports were not timely filed by Qi Tang, the Company's President.

**Code of Ethics**

The Company has adopted code of ethics for all of theemployees, directors and officers which is attached to this Annual Report asExhibit 14.1.

**Item 11:    Executive Compensation**

The following table sets forth information with respect to compensation paidby us to our officers and directors during the three most recent fiscal years.This information includes the dollar value of base salaries, bonus awards andnumber of stock options granted, and certain other compensation, if any.
**Summary		Compensation Table**     **Long Term		Compensation** **Annual		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 Tang20090000000President, Treasurer, Secretary, and		Director20080000000 20070000000
[1]     All compensation received by the officers and directors has beendisclosed.

**Option/SAR Grants**

There are no stock option, retirement, pension, or profit sharing plans forthe 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 mayindemnify 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 ina manner he reasonably believed to be in our best interest. We may advanceexpenses incurred in defending a proceeding. To the extent that the officer ordirector is successful on the merits in a proceeding as to which he is to beindemnified, we must indemnify him against all expenses incurred, includingattorney's fees. With respect to a derivative action, indemnity may be made onlyfor expenses actually and reasonably incurred in defending the proceeding, andif the officer or director is judged liable, only by a court order. Theindemnification is intended to be to the fullest extent permitted by the laws ofthe State of Nevada. 

Regarding indemnification for liabilities arising under the Securities Act of1933, which may be permitted to directors or officers under Nevada law, we areinformed 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 Ownersand Management and Related Stockholder Matters**

The following table sets forth, as of the date of this prospectus, the totalnumber of shares owned beneficially by each of our directors, officers and keyemployees, individually and as a group, and the present owners of 5% or more ofour total outstanding shares. The table also reflects what their ownership willbe assuming completion of the sale of all shares in this offering. Thestockholders listed below have direct ownership of his/her shares and possesssole voting and dispositive power with respect to the shares. The address foreach 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 Tang4,000,000CEO, CFO, Secretary, Director72.72%**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 amember 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 theCompany (incorporated by reference to the Form SB-2 filed with the Securitiesand Exchange Commission on July 19, 2007)

3.2*                                         Bylaws of the Company (incorporatedby reference to the Form SB-2 filed with the Securities and Exchange Commissionon July 19, 2007)    

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

14                                            Code of Ethics

31                                            Certification of the ChiefExecutive Officer and Chief Financial Officer pursuant to Rule 13a-14 of theSecurities and Exchange Act of 1934 as amended, as adopted pursuant to Section302 of the Sarbanes-Oxley Act of 2002

32                                           Certification of the ChiefExecutive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350as 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 professionalservices rendered by the principal accountant for the audit of the Company'sannual financial statements and review of financial statements included in theCompany's Form 10-QSBs or services that are normally provided by the accountantin connection with statutory and regulatory engagements for those fiscal yearswas:

2009 - $4,300          KenneRuan, 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 assuranceand related services by the principal accountants that are reasonably related tothe performance of the audit or review of the Company's financial statements andare not reported in the preceding paragraph:

2009 - $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 forprofessional 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 theproducts and services provided by the principal accountant, other than theservices 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 SecuritiesExchange Act of 1934, the Registrant has duly caused this report to be signed onits behalf by the undersigned, thereunto duly authorized on this 27nd day ofJuly, 2009

**Nevaeh Enterprises Ltd.**

(Registrant)

By: /s/ Qi Tang

Qi Tang

President and Chief ExecutiveOfficer

Pursuant to the requirements of the Securities Exchange Act of 1934, thisreport has been signed below by the following persons on behalf of theregistrant and in the capacities and on the dates indicated:
**Signature****Title****Date**/s/ Qi TangPresident, CEO, Secretary, Treasurer and Director
July 27, 2009Qi Tang     
 

 

**INDEX TO FINANCIAL STATEMENTS**

 

Report of Independent Registered Public Accounting Firm

Balance Sheets for the fiscal year ended April 30, 2009 andperiod ended April 30, 2008                                                                              F-2

Statements of Operations for the fiscal year ended April 30,2009 and period ended April 30, 2008                                                               F-3

Statements of Cash Flows for the fiscal year ended April 30,2009  and period ended April 30, 2008                                                             F-4

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

Notes to FinancialStatements                                                                                                                                                                    F-6

 

**Reportof Independent Registered Public Accounting Firm**

 

To the Board of Directors and Stockholders

Nevaeh Enterprises Ltd.

(A  Development Stage Company)

 

We have audited theaccompanying balance sheets of Nevaeh Enterprises Ltd. as of April 30, 2009 and2008 and the related statements of operations, changes in shareholders equityand cash flows for the two year period ended April 30, 2009. These financialstatements are the responsibility of the Companys management.  Ourresponsibility is to express an opinion on these financial statements based onour audit. 

 We conducted our audit inaccordance with the standards of the Public Company Accounting Oversight Board(United States).  Those standards require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements are free ofmaterial misstatement.  An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements.  An auditalso includes assessing the accounting principles used and significant estimatesmade by management, as well as evaluating the overall financial statementpresentation.  We believe that our audit provides a reasonable basis for ouropinion.  

 In our opinion, the financialstatements referred to above present fairly, in all material respects, thefinancial positions of Nevaeh Enterprises Ltd. as of April 30, 2009 and 2008,and the results of its operations and its cash flows for the two year periodended April 30, 2009 in conformity with U.S. generally accepted accountingprinciples. 

 The financial statements havebeen prepared assuming that the Company will continue as a going concern.  Asdiscussed in Note 1 to the financial statements, the Companys losses fromoperations raise substantial doubt about its ability to continue as a goingconcern.  The financial statements do not include any adjustments that mightresult from the outcome of this uncertainty.

 

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

Woodbridge, Connecticut

July 27, 2009
 
 
 
 

 

F-1

    

**Nevaeh Enterprises Ltd.**

**(A Development Stage Company)**

**Balance Sheets**

**As of April 30, 2009 and  2008**
 			April 30, 2009			April 30, 2008
**ASSETS****Current Assets**  			 			 			 			Cash and cash equivalents			$              132			$                 209 			- **TOTAL			CURRENT ASSETS**			132			209   **TOTAL			ASSETS**			$               132			$          209 			========			========
**LIABILITIES AND STOCKHOLDERS' EQUITY**   **Current Liabilities**  Accounts payable and accrued liabilities$                455$               455Loan			from Shareholder			7,800			2,900**Total			Current Liabilities**			8,255			3,355** **  **Stockholders' Equity**   Common Shares      Authorized:        50,000,000 common				shares at $0.001 par value   				Issued and outstanding:				 				      				4,000,000 common shares 				4,000				4,000				 				 				 				Additional paid in capital				22,500				-				(Deficit) accumulated during the development stage				(12,123)				(7,146)**Total				Stockholders' Equity**				(8,123)				(3,146)   **TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY**$    132$    209 ================     
**See Accompanying Summary of Accounting				Policies and Notes to Financial Statements**
 

F-2

**Nevaeh Enterprises Ltd.**

**(A Development Stage Company)**

**Statements of Operations**

**(Expressed in US Dollars)**
					 **For the Fiscal Period Ended April 30, 2009****For the Fiscal Period Ended April 30, 2008**** From June 15, 2006 (Inception), to April 30, 2009**					 **General and Administrative					Expenses**   Professional Fees$    4,900					$   4,477$     10,877					Filing Fee					-					814					994					Bank Charges and Interest					77					121					252					Total General and Administrative Expenses					4,977					5,412					12,123					Net Loss for the period					$   (4,977)					$   (5,412)					$   (12,123)					 					==========					==========					=========					 					 					 					 **Net Loss per Common Share**					 					  					Basic and diluted					$      (0.00)					$      (0.00)  					 					  **Weighted Average Number of Shares Outstanding**					 					  					Basic and diluted					4,000,000					4,000,000					 
**See Accompanying Summary of Accounting				Policies and Notes to Financial Statements**
 

F-3

 

**Nevaeh Enterprises Ltd.**

**(A Development Stage Company)**

**Statements of Cash Flows**

**(Expressed in US Dollars)**
					 **For the Fiscal Period Ended April 30, 2009****For the Fiscal Period Ended April 30, 2008**** From June 15, 2006 (Inception), to April 30, 2009**					 **Cash Provided by (Used in)**   **Operating Activities**					 					 					 					Net (Loss) for the Period					$    (4,977)					$    (5,412)					$    (12,123)					Changes in non-cash working capital accounts					 					 					 					Decrease (Increase) in Subscription Receivable					-					-					-					Increase (Decrease) in Accounts Payable 					-					455					455**Cash Used in operating activities**					(4,977)					(4,957)					(11,668)    **Investing Activities**       **Financing Activities**   Shareholder Loan4,900					2,6007,800					Share Capital Subscribed					-					-					4,000**Cash provided by financing activities**					4,900					2,600					11,800    **Cash Increased during the					period**(77)					(2,357)132  					  **Cash, Beginning of Period**					209					2,566					-**Cash, End of Period**					$    132					$               209					$    132 =========					=================    **Supplemental Disclosures of					Cash Flow Information**       **Cash Paid for interest**---**Cash Paid for income tax**---    
**See Accompanying Summary of Accounting					Policies and Notes to Financial Statements**
F-4

 

**Nevaeh Enterprises Ltd.**

**(A Development Stage Company)**

**Statements of Stockholders' Equity**

**From June 15, 2006 (Inception), to April 30, 2009**
 Common			StockAdditionalDeficit Accumulated			During the Total Stockholder's 			Shares			Amount			Paid In Capital			Development Stage			Equity 			 			 			 			 			 **Balances - June 15, 2006**-$                     -$                         -$                            -$                            -      Common Stock Issued for Cash     - at $0.001 per share, August 1, 20064,000,0004,000--4,000      Net Loss for the period from June 15, 2006 to April			30, 2007			 			 			 			(1,734)			(1,734) 			 			 			 			 			 **Balance, as at April 30, 2007**4,000,000$     4,000$                       -$                   (1,734)$                     2,266      Net Loss for the period ended April 30, 2008			-			-			-			(5,412)			(5,412) 			 			 			 			 			 **Balances - April 30, 2008**4,000,000$   4,000 $     (7,146)$     (3,146)      Net Loss for the period ended April 30, 2009   (4,977)(4,977)      **Balances - April 30, 2009**4,000,000$   4,000 $     (12,123)$     (8,123) ========================================= 
**See Accompanying Summary of Accounting Policies			and Notes to financial Statements**
 

 

F-5

 
**Nevaeh Enterprises Ltd.

(A Development Stage Company)

NOTES TO FINANCIAL STATEMENTS

For the year ended April 30, 2009**
 

**1.         Nature and Continuance of Operations**

** **

**           **The Company is a development stage company which was incorporated in theState of Nevada, United States of America on June 15, 2006. The Company intendsto commence operations as a developer of aftermarket electronic accessories formotor vehicles. 

 

           These financials statements have been prepared on a going concern basis. TheCompany has accumulated a deficit of $12,123 since inception and has yet toachieve profitable operations and further losses are anticipated in thedevelopment of its business, raising substantial doubt about the Companysability to continue as a going concern. Its ability to continue as a goingconcern is dependent upon the ability of the Company to generate profitableoperations in the future and/or to obtain the necessary financing to meet itsobligations and repay its liabilities arising from normal business operationswhen they come due. Management plans to continue to provide for its workingcapital needs by seeking loans from its shareholders. These financial statementsdo not include any adjustments to the recoverability and classification ofassets, or the amount and classification of liabilities that may be necessaryshould the Company be unable to continue as a going concern.

 

            Thecompanys year-end is April 30, 2009.

 

**2.        SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

** **

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

 

            Thefinancial statements have, in managements opinion, been properly preparedwithin the framework of the significant accounting policies summarized below:

** **

**           Cash and Cash Equivalents**

** **

**           **Cash equivalents comprise certain highly liquid instruments with a maturityof three months or less when purchased. As at April 30, 2009, there were no cashequivalents.

**           **

**           Development Stage Company**

** **

**           **The Company complies with Statement of Financial Accounting Standard (SFAS)No. 7 and the Securities and Exchange Commission Exchange Act 7 for itscharacterization of the Company as development stage. 

 

            **Impairment of Long Lived Assets**
      Long-lived assets are reviewed for impairment in accordance with SFAS No. 144, "Accounting for the Impairment or Disposal of Long- lived Assets". Under SFAS No. 144, 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 andoperating outside of the United States of America. It maintains its accountingrecords in U.S. Dollars, as follows:

 

At the transaction date, eachasset, liability, revenue, and expense is translated into U.S. dollars by theuse of exchange rates in effect at that date. At the period end, monetary assetsand liabilities are remeasured by using the exchange rate in effect at thatdate. The resulting foreign exchange gains and losses are included inoperations.

** **

 style="font-size:12.0pt;font-family:"Times New Roman">The Companys currency exposureis insignificant and immaterial and we do not use derivative instruments toreduce 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 SFAS No. 109 "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 SFAS No. 128, "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 30,2009, 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 SFAS No. 123(revised), "*Share-Based Payment*>".  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.   SFAS No. 123(revised) 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, 2009.             **Comprehensive Income**>** ****           **The Company adopted Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting 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, 2009.
            

            **Advertising Expenses**

** **

**           **The company expenses advertising costs as incurred. There wasno advertising expense incurred by the company during the period ended April 30,2009.**           **

 

            **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 sharesat $0.001 per share to the sole director of the Company for total proceeds of$4,000.

** **

**4.         COMMITMENTS**

 

            On June 20, 2006, the management of the Company signed a softwaredesign contract with Zhou Li Hong, an independent software designer to createand develop a software design for the Company . In consideration, the Companyagreed to pay Mr. Zhou a fixed fee of $8,000, which is due upon the completionof the beta phase of the website. Management expects the beta phase of thesoftware to be complete by the end of March 2008.  

 

**5.         RELATED PARTY TRANSACTIONS**

** **

**           **The Companys sole officer has loaned the company $4,900,without interest and fixed term of repayment.

 

 
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