UNITED STATESSECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10K

[X] QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year end April 30,
2013

or

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

For the transition period from to

Commission File Number 333-183239



FLOW TECH SOLUTIONS INC.
(Exact name of registrant as specified in its charter)

|                                                   |                                     
|-------------------------------------------------- | ------------------------------------
|Nevada                                             | 99-0373498                          
|(State or other jurisdiction of incorporation or   | (I.R.S. Employer Identification No.)
|organization)                                      |                                     
|                                                   |                                     
|                                                   |                                     
|205 SE Spokane Street, Suite 395, Portland, Oregon | 97202                               
|(Address of principal executive offices)           | (Zip Code)                          

(702) 789-0497
(Registrant’s telephone number, including area code)

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

Indicate by check mark whether the
registrant (1) filed all reports required to be filed by Section 13 or 15(d) /of the Exchange Act during the past 12 months (or
for such shorter period that the registrant was require to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.  Yes [X]No [  ]

Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer.  See definition of “accelerated
filer and large accelerated filer” in Rule 12b-2 of the Exchange Act.  (Check one):



|                            |                       |                           |                                
|--------------------------- | --------------------- | ------------------------- | -------------------------------
|Large accelerated filer [ ] | Accelerated filer [ ] | Non-accelerated filer [ ] | Smaller reporting company [ X ]

Indicate by check mark whether the
registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes [X] No [  ]

APPLICABLE ONLY TO ISSUERS INVOLVED
IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Check whether the registrant has filed
all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to
the distribution of securities under a plan confirmed by a court.  [ ] Yes [ ] No

APPLICABLE ONLY TO CORPORATE ISSUERS:

25,000,000 common shares issued and outstanding as of April 30, 2013







TABLE OF CONTENTS



|                                                                                              |   
|--------------------------------------------------------------------------------------------- | --
|PART I                                                                                        |   
|                                                                                              |   
|Item 1.   Business                                                                            | 4 
|Item 1A. Risk Factors                                                                         | 5 
|Item 1B. Unresolved Staff Comments                                                            | 5 
|Item 2.  Properties                                                                           | 5 
|Item 3.  Legal Proceedings                                                                    | 5 
|Item 4.  Mine Safety Disclosures                                                              | 5 
|                                                                                              |   
|PART II                                                                                       |   
|                                                                                              |   
|Item 5.  Market for Common Equity and Related Stockholder Matters                             | 6 
|Item 6.   Management Discussion and Analysis of Financial Condition and Result of Operations  | 6 
|Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operation | 6 
|Item 8.  Controls and Procedures                                                              | 9 
|                                                                                              |   
|PART III                                                                                      |   
|                                                                                              |   
|Item 10.  Directors, Executive Officers and Corporate Governance                              | 11
|Item 11.  Executive Compensation                                                              | 12
|Item 12.  Security Ownership of Certain Beneficial Owners and Management                      | 13
|Item 13.  Certain Relationships, Related Transactions and Director Independence               | 13
|Item 14.  Principal Accountant Fees and Services                                              | 13
|Item 15.   Exhibits and Financial Statement Schedules                                         | 14
|Signatures                                                                                    | 14











PART I

ITEM 1. Business



We were incorporated pursuant to the laws of the State of Nevada
on August 8, 2011. We are a development stage company that has no operating history, and have generated no revenues since inception.



Our massage clinic is targeted towards men and women who need a
retreat from the urban grind and a place to refresh and renew while enjoy the amenities and full services of a massage clinic.
 Carson, California, and its surrounding cities, is an affluent area with a diverse demographic spread.  There are professional
adults in Carson, Inglewood, and Torrance who need a more local massage therapy clinic to visit.  According to the 2010 Census,
Carson, California has population of 91,714 with average household income of $68,965.  Over 50% of the population is between
the ages of 25 to 64.  As well, Torrance, California has a population of 145,538 (2010 Census) with nearly 56% of the population
being between the ages of 25 to 64.  With over 236,000 people living in both cities and over half of them over the age of
25, we believe that the 11 massage therapy clinics that are currently in business in the local neighborhoods are not enough to
meet the current demand.



We will locate our office in the new development of Carson Street
and Avalon Blvd Southwest corner in a 4,000 square feet space.  Work is underway to transform Carson Street into a much more
vibrant and attractive “Main Street” environment with a dramatic facelift featuring a distinctive pedestrian-friendly
design.  The project consists of remodeling and construction of the new shops, offices and restaurants, improved parking and
traffic circulation, and new landscaping, lighting and signage.  We plan to take advantage of this new development with the
opening of our clinic.  This new development has a very cozy, relaxing and casual ambience that is perfectly suited for potential
clinic clients.



The nearest competitor is 10 miles from Carson and does not offer
the full range of activities we propose.  We intend to be a premier, upper market establishment.  The main market sectors
we will penetrate are to offer massage therapy services to:

Clients recovering from injuries
or accidents

Clients pampering themselves

Clients who prefer alternative
health care

Serious athletes



Core Product Offerings



We will have four main product revenue streams:



Treatments (sports injuries,
insurance claims, relaxation);

General product/ retail sales;
and

Gift certificates/ vouchers.

Memberships.



Competition and Buying Patterns



The key element in purchase decisions made by potential massage clients
is trust in the professional reputation, and ultimately, in the skill and knowledge of the provider as experienced in the initial
massage.  For this reason, a discount coupon or donation to a charity auction can be an effective way to troll the waters
for new clients.  Recommendations from other clients and alternative health service providers are also critical.

While there is a range of prices charged for massage service
in the area, there is some price sensitivity among the long-term clientele.  Since the variable cost of each massage is nominal,
the best bet has seemed to be to charge less than the market will bear.  The one exception is when billing insurance companies,
where there is no penalty for charging the full Reasonable and Customary Rates for the area.

Clients rarely compare massage therapists directly,
although they may try a second LMT if they are not entirely happy with their first experience.  Usually they follow word-of-mouth
recommendations, and return for repeat sessions as often as their budget allows.



Sales and Marketing Strategy

This is another section where mission and passion create
the same results as "Marketing.”  Our "competitive edge" is our ability to give intuitive massage - to
sense in the client's musculature, posture and presence what work is needed - where the pain is, where the tension is.  There
is a way that years of study of technique combine with a deep knowledge of kinesiology and anatomy, that is then synthesized with
an acute sense of empathy and ability to "read" people that enables us to provide a massage experience that is exactly
what each client needs at that given moment.



Employees



We have one full-time employee, involved in management.



Research and Development Expenditures



We have not incurred any research or development expenses.



Government Regulation



We are currently not subject to any government regulations.



Subsidiaries



We do not have any subsidiaries.



Intellectual Property



We have no intellectual property except we own our own domain address
which signifies our online presence.  Our trade name is our company name which is legally incorporated in the state of Nevada.
 Our company name is also our trade name



ITEM 1A. RISK FACTORS

As a “smaller reporting company”, we are not required to provide the information required by this Item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

As a “smaller reporting company”, we are not
required to provide the information required by this Item.







ITEM 2. PROPERTIES

Our principal executive office is located at 205 SE Spokane
Street, Suite 395, Portland, Oregon 97202.



ITEM 3. LEGAL PROCEEDINGS



No officer, director or persons nominated for such positions, promoter
or significant employee has been involved in the last ten years in any of the following:



| | · | Any bankruptcy petition filed by or against any business of which such
person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;
| | - | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Any conviction in a criminal proceeding or being subject to a pending
criminal proceeding (excluding traffic violations and other minor offenses);
| | - | --------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Being subject to any order, judgment, or decree, not subsequently reversed,
suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise
limiting his involvement in any type of business, securities or banking activities; and
| | - | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Being found by a court of competent jurisdiction (in a civil action),
the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and
the judgment has not been reversed, suspended, or vacated.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------





ITEM 4. MINE SAFETY DISCLOSURES



Not applicable.



PART II

ITEM 5. Market for Common Equity and Related Stockholder Matters



There is no established public trading market for our securities
and a regular trading market may not develop, or if developed, may not be sustained.  A shareholder in all likelihood, therefore,
will not be able to resell his or her securities should he or she desire to do so when eligible for public resales.  Furthermore,
it is unlikely that a lending institution will accept our securities as pledged collateral for loans unless a regular trading market
develops.  We have no plans, proposals, arrangements or understandings with any person with regard to the development of a
trading market in any of our securities.



Holders



As of the date of this registration statement, we had approximately
36 shareholders of record of our common stock.



Dividends

We have not declared any cash dividends on our common stock since our inception and do not anticipate paying such dividends in
the foreseeable future.  We plan to retain any future earnings for use in our business.  Any decisions as to future payments
of dividends will depend on our earnings and financial position and such other facts, as the Board of Directors deems relevant.



Stock Option Grants



As of the date of this prospectus, we had not granted any stock
options.





ITEM 6.  MANAGEMENT DISCUSSION AND
ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward Looking Statements

This report on Form 10-K contains certain forward-looking
statements.  All statements other than statements of historical fact are “forward-looking statements” for purposes
of these provisions, including any projections of earnings, revenues, or other financial items; any statements of the plans, strategies,
and objectives of management for future operation; any statements concerning proposed new products, services, or developments;
any statements regarding future economic conditions or performance; statements of belief; and any statement of assumptions underlying
any of the foregoing. Such forward-looking statements are subject to inherent risks and uncertainties, and actual results could
differ materially from those anticipated by the forward-looking statements.



Business Overview



Our massage clinic is targeted towards men and women who need a
retreat from the urban grind and a place to refresh and renew while enjoy the amenities and full services of a massage clinic.
 Carson, California, and its surrounding cities, is an affluent area with a diverse demographic spread.  There are professional
adults in Carson, Inglewood, and Torrance who need a more local massage therapy clinic to visit.  We are a development stage company intending to open a massage therapy clinic in the affluent area of Carson, California, surrounded
by Inglewood, Torrance and Gardena.  We want to offer the ultimate in relaxation, stress reduction and personalized service.
 Our mission is to become the leading premium massage therapy clinic in Carson, and within a 20 mile surrounding radius.



ITEM 7. Management’s Discussion and Analysis of Financial
Condition and Results of Operation

Liquidity and Capital Resources

|                                                  |   |               |   |               |   |                                                                   
|------------------------------------------------- | - | ------------- | - | ------------- | - | ------------------------------------------------------------------
|Cash Flows                                        |   |               |   |               |   |                                                                   
|                                                  |   | April 30,2013 |   | April 30,2012 |   | Since inception (August 8, 2011) to
        April 30,
        2013
|                                                  |   |               |   |               |   |                                                                   
|Net Cash From Used in Operating Activities        | $ | (47,594)      | $ | (10,560)      | $ | (58,154)                                                          
|Net Cash Used by Investing Activities             | $ | 0             | $ | 25,000        | $ | 25,000                                                            
|Net Cash From Financing Activities                | $ | 33,252        | $ | 0             | $ | 33,252                                                            
|Net Increase (Decrease) in Cash During the Period | $ | (14,342)      | $ | 14,440        | $ | 98                                                                

Through April 30, 2013, the Company had not carried on any
significant operations and had not generated any significant revenues. The Company has incurred losses since inception aggregating
$65,233.

We currently have minimal cash reserves. To date, the Company
has covered operating deficits primarily through its financing activities. Accordingly, our ability to pursue our plan of operations
is contingent on our being able to obtain funding for the development, marketing and commercialization of our products and services.
However, as a result of its lack of operating success, the Company may not be able to raise additional financing to cover operating
deficits.



The accompanying financial statements have been prepared
assuming that the Company will continue as a going concern. The Company has accumulated deficit since inception (August 8, 2011)
to the year ended April 30, 2013 and is dependent on its ability to raise capital from shareholders or other sources to sustain
operations.  However, these conditions raise substantial doubt about the Company's ability to continue as a going concern.
The financial statements do not include any adjustments that might result from the outcome of this uncertainty.



Results of Operations for the Year Ended April 30, 2013
and 2012

Revenues

Revenues for the year ended April 30, 2013, and April 30,
2012 were $0 and $0, respectively.

Net Loss

For the years ended April 30, 2013 and April 30, 2012 we
incurred net losses of $49,094 and $16,139, respectively.

Expenses

Our total expenses for the year ended April 30, 2013 were
$49,094 which consisted of $40,000 of professional fees and $9,094 of general and administrative expenses.  Our general and
administrative expenses consist of licenses and permits, office supplies, transfer agent fees, postage expense, and other miscellaneous
expenses.

Inflation

The amounts presented in the financial statements do not
provide for the effect of inflation on our operations or financial position.  The net operating losses shown would be greater
than reported if the effects of inflation were reflected either by charging operations with amounts that represent replacement
costs or by using other inflation adjustments.





Off-Balance Sheet Arrangements



As of April 30, 2013, we had no off balance sheet transactions that
have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition,
revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.



ITEM 8.  CONTROLS AND PROCEDURES



Evaluation of Disclosure Controls and Procedures



We maintain disclosure controls and procedures, as defined in Rule
13a-15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that
information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that
such information is accumulated and communicated to our sole officer, as appropriate to allow timely decisions regarding required
disclosure. We carried out an evaluation, under the supervision and with the participation of our sole officer, of the effectiveness
of the design and operation of our disclosure controls and procedures as of January 31, 2013. Based on the evaluation of these
disclosure controls and procedures, our sole officer concluded that our disclosure controls and procedures are ineffective.



Changes in internal controls



There were no changes in our internal control over financial reporting,
as defined in Rule 13a-15(f) promulgated under the Exchange Act, during the quarter ended January 31, 2013 that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.





PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE





All directors of our company hold office until the next annual meeting
of the security holders or until their successors have been elected and qualified. The officers of our company are appointed by
our board of directors and hold office until their death, resignation or removal from office. Our directors and executive officers,
their ages, positions held, and duration as such, are as follows:



|                 |  |     |  |                          
|---------------- |  | --- |  | -------------------------
|                 |  |     |  |                          
|Name             |  | Age |  | Position                 
|Mrs. Yong Ok Cho |  | 50  |  | CEO, President & Director



Business Experience

Mrs. Yong Ok Cho is CEO and President



Mrs. Yong Ok Cho has been our sole officer and director since inception.
 From March 2006 to present, Mrs. Yong Ok Cho has been the director of operations and owner of Spa Pura, a private day spa located
in Glendale, California.  She is directly involved in all aspects of founding and successful running of the business, including
infrastructure design, construction, personnel recruitment, compliance, strategic planning, marketing, budgeting, client relations,
etc.



Family Relationships



There are no family relationships among our officers or directors.



Compliance with Section 16(a)
of the Securities Exchange Act of 1934

Section 16(a) of the Securities Exchange Act of 1934 requires
our executive officers and directors and persons who own more than 10% of our common stock to file with the Securities and Exchange
Commission initial statements of beneficial ownership, reports of changes in ownership and annual reports concerning their ownership
of our common stock and other equity securities, on Forms 3, 4 and 5 respectively. Executive officers, directors and greater than
10% shareholders are required by the SEC regulations to furnish us with copies of all Section 16(a) reports that they file.

Based solely on our review of the copies of such forms received
by us, or written representations from certain reporting persons, we believe that during fiscal year ended April 30, 2013, all
filing requirements applicable to our officers, directors and greater than 10% percent beneficial owners were complied with.







ITEM 11. EXECUTIVE COMPENSATION SUMMARY COMPENSATION TABLE



The table below summarizes all compensation awarded to, earned by,
or paid to our Principal Executive Officer, our most highly compensated executive officers other than our PEO who occupied such
position at the end of our latest fiscal year and up to two additional executive officers who would have been included in the table
below except for the fact that they were not executive officers at the end of our latest fiscal year, by us, or by any third party
where the purpose of a transaction was to furnish compensation, for all services rendered in all capacities to us for the latest
fiscal year ended April, 2013.

|            |  |       |     |      |  |        |  |       |   |                      |  |                       |  |                                                        |   |                                                     |  |                                |  |       |   |  |  |   |  |  |   |  |  |   | 
|----------- |  | ----- | --- | ---- |  | ------ |  | ----- | - | -------------------- |  | --------------------- |  | ------------------------------------------------------ | - | --------------------------------------------------- |  | ------------------------------ |  | ----- | - |  |  | - |  |  | - |  |  | - | 
|            |  |       |     |      |  |        |  |       |   |                      |  |                       |  |                                                        |   |                                                     |  |                                |  |       |   |  |  |   |  |  |   |  |  |   | 
|Name        |  | Title |     | Year |  | Salary |  | Bonus |   | Stock
        awards |  | Option
        awards |  | Non equity
        incentive plan
        compensation |   | Non qualified
        deferred
        compensation |  | All other
        compensation |  | Total |  
|Yong Ok Cho |  |       | CEO |      |  | 2012   |  |       | 0 |                      |  | 0                     |  |                                                        | 0 |                                                     |  | 0                              |  |       | 0 |  |  | 0 |  |  | 0 |  |  | 0 | 
|            |  |       |     |      |  |        |  |       |   |                      |  |                       |  |                                                        |   |                                                     |  |                                |  |       |   |  |  |   |  |  |   |  |  |   | 



Stock Option Grants



We have not granted any stock options to the executive officers
since our inception.



Compensation Agreements



We do not have employment agreements with our sole officer.  Members
of our Board of Directors do not receive compensation for their services as Directors.



Audit Committee Financial Expert

Our board of directors does not have a member that qualifies
as an "audit committee financial expert" as defined in Item 407(d)(5)(ii) of Regulation S-K.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
MANAGEMENT



The following tables set forth the ownership, as of the date of
this Prospectus, of our common stock by each person known by us to be the beneficial owner of more than 5% of our outstanding common
stock, our directors, and our executive officers and directors as a group.  To the best of our knowledge, the persons named
have sole voting and investment power with respect to such shares, except as otherwise noted.  There are not any pending or
anticipated arrangements that may cause a change in control.

The information presented below regarding beneficial ownership of
our voting securities has been presented in accordance with the rules of the Securities and Exchange Commission and is not necessarily
indicative of ownership for any other purpose.  Under these rules, a person is deemed to be a "beneficial owner"
of a security if that person has or shares the power to vote or direct the voting of the security or the power to dispose or direct
the disposition of the security.  A person is deemed to own beneficially any security as to which such person has the right
to acquire sole or shared voting or investment power within 60 days through the conversion or exercise of any convertible security,
warrant, option or other right.  More than one person may be deemed to be a beneficial owner of the same securities.  The
percentage of beneficial ownership by any person as of a particular date is calculated by dividing the number of shares beneficially
owned by such person, which includes the number of shares as to which such person has the right to acquire voting or investment
power within 60 days, by the sum of the number of shares outstanding as of such date plus the number of shares as to which such
person has the right to acquire voting or investment power within 60 days.  Consequently, the denominator used for calculating
such percentage may be different for each beneficial owner.  Except as otherwise indicated below and under applicable community
property laws, we believe that the beneficial owners of our common stock listed below have sole voting and investment power with
respect to the shares shown.  The mailing address for all persons is 205 SE Spokane Street, Suite 395, Portland, Oregon 97202.



|                                                           |  |             |            |            |  |     | 
|---------------------------------------------------------- |  | ----------- | ---------- | ---------- |  | --- | 
|                                                           |  |             |            |            |  |     | 
|Shareholders                                               |  | # of Shares |            | Percentage | 
|Yong Ok Cho                                                |  |             | 15,000,000 |            |  | 60% | 
|All directors and executive officers as a group [1 person] |  |             | 15,000,000 |            |  | 60% | 



This table is based upon information derived from our stock records.
 Unless otherwise indicated in the footnotes to this table and subject to community property laws where applicable, each of
the shareholders named in this table has sole or shared voting and investment power with respect to the shares indicated as beneficially
owned.  Applicable percentages are based upon 25,000,000 shares of common stock outstanding as of

November 1, 2012.



ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS



Our president has orally agreed to provide us necessary funding
to maintain minimal operations and fund the cost of our becoming a public company at interest of 0%, payable upon demand.  The
anticipated amount of this loan will be not be known at until the time a loan is determined to be needed.  The amount will
be based on the amount of funding needed to maintain minimal operation and the cost of becoming a public company from that point
in time going forward.  She is not obligated to make any further advances.  We have no agreement, commitment or understanding
to secure any such funding from any other source.





ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES

The aggregate fees billed for the most recently completed
fiscal year ended April 30, 2012 and for fiscal year ended April 30, 2011 for professional services rendered by the principal accountant
for the audit of our annual financial statements and review of the financial statements included in our quarterly reports on Form
10-Q and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements
for these fiscal periods were as follows:



|                   |                |               
|------------------ | -------------- | --------------
|                   | Year Ended    
|                   | April 30, 2013 | April 30, 2012
|Audit Fees         | $10,000        | $-            
|Audit Related Fees | -              | -             
|Tax Fees           | -              | -             
|All Other Fees     | -              | -             
|Total              | $10,000        | $-            

Our board of directors pre-approves all services provided
by our independent auditors. All of the above services and fees were reviewed and approved by the board of directors either before
or after the respective services were rendered.

Our board of directors has considered the nature and amount
of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is
compatible with maintaining our independent auditors’ independence.







PART I – FINANCIAL INFORMATION

ITEM 15.  EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

The financial statements included herein have been prepared
by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and
footnote disclosures normally included in the financial statements prepared in accordance with generally accepted accounting principles
have been omitted. However, in the opinion of management, all adjustments (which include only normal recurring accruals) necessary
to present fairly the financial position and results of operations for the period presented have been made. The results for interim
periods are not necessarily indicative of trends or of results to be expected for the full year. These interim financial statements
should be read in conjunction with the audited financial statements and notes thereto included in our audited financial statements
filed therewith the U.S. Securities and Exchange Commission (SEC) on August 10, 2012 and can be found on the SEC website at www.sec.gov.





















FLOW TECH SOLUTIONS, INC.

(A Development Stage Company)



Financial Statements



(Expressed in US dollars)



For the Years Ended April 30, 2013 and 2012



















Balance Sheets (unaudited)	2

Statements of Operations (unaudited)	3

Statements of Cash Flows (unaudited)	4

Notes to the Condensed Financial Statements 	5















REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM



Stockholders and Board of Directors

Flow Tech Solutions, Inc.



We have audited the accompanying balance sheets
of Flow Tech Solutions, Inc., (A Development Stage Company) as of April 30, 2013 and 2012, and the related statements of operations,
stockholders' (deficit) and cash flows for the years then ended, and the period from inception (August 8, 2011) to April 30, 2013.
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 audits.



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
audits 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 by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.



In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial position of Flow Tech Solutions, Inc., (A Development Stage Company)
as of April 30, 2013 and 2012, and results of its operations and its cash flows for the years then ended, and for the period from
inception (August 8, 2011) to April 30, 2013, in conformity with accounting principles generally accepted in the United States
of America.



The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 5 to the financial statements, the
Company has suffered a loss from operations and is in the development stage. These factors raise substantial doubt about the Company's
ability to continue as a going concern. Management's plans in regard to this matter are also discussed in Note 5. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.



/s/ David A. Aronson, CPA, P.A.

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



David A. Aronson, CPA. P.A.



North Miami Beach, Florida

July 18, 2013









Flow Tech Solutions Inc.

(A Development Stage Company)

Balance Sheets



|                                                                              | April 30,
        2013
        $ | April 30,
        2012
        $
|----------------------------------------------------------------------------- | -------------------------------- | --------------------------------
|                                                                              | (unaudited)                      |                                 
|ASSETS                                                                        |                                  |                                 
|                                                                              |                                  |                                 
|Cash                                                                          | 98                               | 14,440                          
|                                                                              |                                  |                                 
|Total Assets                                                                  | 98                               | 14,440                          
|                                                                              |                                  |                                 
|LIABILITIES                                                                   |                                  |                                 
|                                                                              |                                  |                                 
|Current Liabilities                                                           |                                  |                                 
|Loan Payable - Stockholder                                                    | 33,252           21,09999900     |                                 
|Accounts payable and accrued liabilities                                      | 7,079                            | 5,579                           
|                                                                              |                                  |                                 
|Total Liabilities                                                             | 40,331                           | 5,579                           
|                                                                              |                                  |                                 
|STOCKHOLDERS’ DEFICIT                                                         |                                  |                                 
|                                                                              |                                  |                                 
|Common Stock                                                                  |                                  |                                 
|Authorized: 200,000,000 common shares with a par value of $0.001 per share    |                                  |                                 
|Issued and outstanding: 25,000,000 and 25,000,000 common shares, respectively | 25,000                           | 25,000                          
|                                                                              |                                  |                                 
|Additional paid-in capital                                                    | –                                | –                               
|                                                                              |                                  |                                 
|Accumulated deficit during the development stage                              | (65,233)                         | (16,139)                        
|                                                                              |                                  |                                 
|Total Stockholders’ Deficit                                                   | (40,233)                         | (8,861)                         
|                                                                              |                                  |                                 
|Total Liabilities and Stockholders’ Deficit                                   | 98                               | 14,440                          
|                                                                              |                                  |                                 











Flow Tech Solutions Inc.

(A Development Stage Company)

Statement of Operations

For the Years Ended April 30, 2013 and 2012
and for the Period

From August 8, 2011 (Inception) to April 30,
2013





|                                                        | For the Year Ended
        April 30, 2013
        $ | For the Year Ended
        April 30, 2012
        $ | Accumulated from August
        8, 2011 (date of inception) to
        April 30, 2013
        $
|------------------------------------------------------- | --------------------------------------------------- | --------------------------------------------------- | -----------------------------------------------------------------------------------------------
|                                                        |                                                     |                                                     |                                                                                                
|Revenue                                                 | –                                                   | –                                                   | –                                                                                              
|                                                        |                                                     |                                                     |                                                                                                
|Operating Expenses                                      |                                                     |                                                     |                                                                                                
|                                                        |                                                     |                                                     |                                                                                                
|Other                                                   | 9,094                                               | 15,579                                              | 9,654                                                                                          
|Professional fees                                       | 40,000                                              | 560                                                 | 55,579                                                                                         
|                                                        |                                                     |                                                     |                                                                                                
|Total Operating Expenses                                | 49,094                                              | 16,139                                              | 65,233                                                                                         
|                                                        |                                                     |                                                     |                                                                                                
|Loss from operations                                    | (49,094)                                            | (16,139)                                            | (65,233)                                                                                       
|                                                        |                                                     |                                                     |                                                                                                
|                                                        |                                                     |                                                     |                                                                                                
|Other Income and Expense                                | –                                                   | –                                                   | –                                                                                              
|                                                        |                                                     |                                                     |                                                                                                
|                                                        |                                                     |                                                     |                                                                                                
|Net Loss                                                | (49,094)                                            | (16,139)                                            | (65,233)                                                                                       
|Net Loss per Share – Basic and Diluted                  | –                                                   | –                                                   |                                                                                                
|                                                        |                                                     |                                                     |                                                                                                
|Weighted Average Shares Outstanding – Basic and Diluted | 25,000,000                                          | 4,302,732                                           |                                                                                                











Flow Tech Solutions Inc.

(A Development Stage Company)

Statement of Cashflows

For the Years Ended April 30, 2013 and 2012
and for the Period

From August 8, 2011 (Inception) to April 30,
2013









|                                             |  | For the Year Ended
        April 30, 2013
        $ | For the Year Ended
        April 30, 2012
        $ | Accumulated from August
        8, 2011 (date of inception) to
        April 30, 2013
        $
|-------------------------------------------- |  | --------------------------------------------------- | --------------------------------------------------- | -----------------------------------------------------------------------------------------------
|                                             |  |                                                     |                                                     |                                                                                                
|Operating Activities                         |  |                                                     |                                                     |                                                                                                
|                                             |  |                                                     |                                                     |                                                                                                
|Net loss for the period                      |  | (49,094)                                            | (16,139)                                            | (65,233)                                                                                       
|Changes in operating assets and liabilities: |  |                                                     |                                                     |                                                                                                
|                                             |  |                                                     |                                                     |                                                                                                
|Accounts payable and accrued liabilities     |  | 1,500                                               | 5,579                                               | 7,079                                                                                          
|                                             |  |                                                     |                                                     |                                                                                                
|Net Cash Used In Operating Activities        |  | (47,594)                                            | (10,560)                                            | (58,154)                                                                                       
|                                             |  |                                                     |                                                     |                                                                                                
|Financing Activities                         |  |                                                     |                                                     |                                                                                                
|                                             |  |                                                     |                                                     |                                                                                                
|Shareholders Loan                            |  | 33,252                                              |                                                     | 33,252                                                                                         
|Proceeds from sale of common stock           |  | –                                                   | 25,000                                              | 25,000                                                                                         
|                                             |  |                                                     |                                                     |                                                                                                
|Net Cash Provided by Financing Activities    |  | 33,252                                              | 25,000                                              | 58,252                                                                                         
|                                             |  |                                                     |                                                     |                                                                                                
|Increase in Cash                             |  | (14,342)
        33                                 | 14,440                                              | 98                                                                                             
|                                             |  |                                                     |                                                     |                                                                                                
|Cash – Beginning of Period                   |  | 14,440                                              | –                                                   | –                                                                                              
|                                             |  |                                                     |                                                     |                                                                                                
|Cash – End of Period                         |  | 98                                                  | 14,440                                              | 98                                                                                             
|                                             |  |                                                     |                                                     |                                                                                                
|                                             |  |                                                     |                                                     |                                                                                                
|Supplemental Disclosures                     |  |                                                     |                                                     |                                                                                                
|                                             |  |                                                     |                                                     |                                                                                                
|Interest paid                                |  | –                                                   | –                                                   | –                                                                                              
|Income tax paid                              |  | –                                                   | –                                                   | –                                                                                              
|                                             |  |                                                     |                                                     |                                                                                                

















Flow Tech Solutions, Inc.

(A Development Stage Company)

Notes to Financial Statements

April 30, 2013 and 2012





Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



Organization

Flow Tech Solutions, Inc. ("FWTS" or the "Company")
was incorporated in Nevada in August 2011. The Company has been in the development stage since its inception and has not generated
any revenue to date.



Revenue Recognition

In general, the Company records revenue when persuasive evidence
of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed
or determinable, and collectability is reasonably assured. The following policies reflect specific criteria for the various revenues
streams of the Company:



Revenue is recognized at the time the product is delivered or services
are performed. Provision for sales returns are estimated based on the Company's historical return experience. Revenue is presented
net of returns.



Use of Estimates

The preparation of financial statements in conformity with accounting
principles generally accepted in the United States of America requires management to make estimates and assumptions that affect
the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.



Segment Information

The Company follows Accounting Standards Codification ("ASC")
280, "Segment Reporting". The Company currently operates in a single segment and will evaluate additional segment disclosure
requirements as it expands its operations.



Net Loss Per Common Share

Basic net (loss) income per common share is calculated using the
weighted average common shares outstanding during each reporting period. Diluted net (loss) income per common share adjusts the
weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible debt and preferred
stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common stock. There were
no common stock equivalents at December 31, 2012.



Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)



Income Taxes

Deferred income taxes are recognized for the tax consequences related
to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts
used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income. A valuation allowance is recognized when, based on the weight of all available
evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized. Income
tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.



ASC 740, Income Taxes, requires a company to first determine whether
it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained
based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full
knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized
at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing
authority.



Stock-Based Compensation

The Company accounts for equity instruments issued to employees
in accordance with ASC 718, Compensation - Stock Compensation. ASC 718 requires all share-based compensation payments to be recognized
in the financial statements based on the fair value using an option pricing model. ASC 718 requires forfeitures to be estimated
at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.



Equity instruments granted to non-employees are accounted for in
accordance with ASC 505, Equity. The final measurement date for the fair value of equity instruments with performance criteria
is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive for
non-performance.



Cash and Cash Equivalents

The Company considers all highly liquid investments with an original
maturity of three months or less to be cash equivalents.



Recent Pronouncements

There are no recent accounting pronouncements that apply to the
Company.



Note 2. LOAN PAYABLE – STOCKHOLDER

During the year ended April 30, 2013 a stockholder and officer of
the Company advanced the Company $33,252 to pay for certain expenses. The loan bears no interest and is payable on demand.



Note 3. STOCKHOLDERS' EQUITY

In February 2012, the Company issued 25,000,000 shares of common
stock at par value.



Note 4. INCOME TAXES

The provision for income taxes differs from the amount computed
by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the
differences are as follows:



Income tax provision at the federal statutory rate: 15%

Effect on operating losses: (15)%

Total: 0%



As of April 30, 2013, the Company has a net operating loss carry
forward of approximately $65,000. This loss will be available to offset future taxable income. If not used, this carry forward
will begin to expire in 2032. The deferred tax asset relating to the operating loss carry forward has been fully reserved at April
30, 2013.



Note 5. BASIS OF REPORTING

The Company's financial statements are presented on a going concern
basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.



The Company has experienced a loss from operations during its development
stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature. For the period from
inception (August 8, 2011) to April 30, 2013, the Company incurred a net loss of approximately $65,000. In addition, the Company
has no significant assets or revenue generating operations.



Note 5. BASIS OF REPORTING (continued)



The Company currently does not have sufficient cash to sustain itself
for the next 12 months, and will require additional funding in order to execute its plan of operations and to continue as a going
concern. To meet its cash needs, management expects to raise capital through a private placement offering. In the event that this
funding does not materialize, certain stockholders have agreed, orally, to loan, on a non-interest bearing demand basis, sufficient
funds to maintain the Company's operations for the next 12 months.



The financial statements do not include any adjustments to reflect
the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities
that may result from the possible inability of the Company to continue as a going concern.





Note 6. Subsequent Events

We have evaluated subsequent events
through the date of issuance of the financial statements, and did not have any material recognizable subsequent events.





|Exhibit    | Exhibit                                                                                                                                                                                 
|---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Number     | Description                                                                                                                                                                             
|31.1       | Certification of the Chief Executive Officer and Chief Financial Officer Pursuant to Rule 13a-14 or 15d-14 of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
|32.2       | 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        
|EX-101.INS | XBRL Instance Document                                                                                                                                                                  
|EX-101.SCH | XBRL Taxonomy Extension Schema                                                                                                                                                          
|EX-101.CAL | XBRL Taxonomy Extension Calculation Linkbase                                                                                                                                            
|EX-101.LAB | XBRL Taxonomy Extension Label Linkbase                                                                                                                                                  
|EX-101.PRE | XBRL Taxonomy Extension Presentation Linkbase                                                                                                                                           
|EX-101.DEF | XBRL Taxonomy Extension Definition Linkbase                                                                                                                                             





SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of
the Exchange Act, the Registrant has duly caused this Quarterly Report to be signed on its behalf by the undersigned thereunto
duly authorized.



Date: July 26, 2013

|                                                                                            |  |  | 
|------------------------------------------------------------------------------------------- |  |  | 
|                                                                                            |  |  | 
|/s/ Yong Ok Cho                                                                            
|Yong Ok Cho                                                                                 |  |  | 
|Chief Executive Officer, Chief Financial Officer,
        President, Treasurer and Director |  |  | 

|
|
|