Quarterly Report (10-q)

Document and Entity Information	6 Months Ended
Document and Entity Information	Jan. 31, 2016 shares
Document and Entity Information:
Entity Registrant Name	Concrete Leveling Systems Inc
Document Type	10-Q
Document Period End Date	Jan. 31, 2016
Trading Symbol	clev
Amendment Flag	false
Entity Central Index Key	0001414382
Current Fiscal Year End Date	--07-31
Entity Common Stock, Shares Outstanding	6,395,418
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2

Balance Sheets - USD ($)	Jan. 31, 2016	Jul. 31, 2015
Current Assets
Cash in bank	$ 936	$ 116
Accounts receivable, net of allowance for doubtful accounts of $0 and $4,046 at January 31, 2016 and July 31, 2015	190	449
Current portion of notes receivable, net of allowance for loan losses of $7,326 and $39,050 at January 31, 2016 and July 31, 2015	26,470	13,423
Interest receivable, net of collectability allowance of $106 and $3,922 at January 31, 2016 and July 31, 2015	341	1,910
Inventory	16,895	17,379
Prepaid expenses and other current assets	965	352
Total Current Assets	45,797	33,629
Property, Plant and Equipment
Equipment	700	700
Less: Accumulated depreciation	(700)	(700)
Total Property, Plant and Equipment	0	0
Other Assets
Notes receivable, net of current portion and allowance for loan losses of $23,040 and $0 at January 31, 2016 and July 31, 2015	2,560	5,618
TOTAL ASSETS	48,357	39,247
Current Liabilities
Accounts payable	35,268	36,317
Accounts payable - stockholders	35,654	35,654
Advances - stockholders	97,800	74,300
Notes payable - stockholders	62,750	62,750
Accrued interest - stockholders	15,139	15,139
Other accrued expenses	12,971	12,350
Total Current Liabilities	259,582	236,510
Stockholders' Equity (Deficit)
Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at January 31, 2016 and July 31, 2015	6,395	6,395
Additional paid-in capital	405,355	405,355
Retained (deficit)	(622,975)	(609,013)
Total Stockholders' Equity (Deficit)	(211,225)	(197,263)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 48,357	$ 39,247

Balance Sheets Parentheticals - USD ($)	Jan. 31, 2016	Jul. 31, 2015
Parentheticals
Allowance for doubtful accounts	$ 0	$ 4,046
Allowance for loan allowances	7,326	39,050
Interest receivable collectability allowance	106	3,922
Notes receivable and allowance for loan losses	$ 23,040	$ 0
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	6,395,418	6,395,418
Common Stock, shares outstanding	6,395,418	6,395,418

Statements of Income - USD ($)	3 Months Ended		6 Months Ended
Statements of Income - USD ($)	Jan. 31, 2016	Jan. 31, 2015	Jan. 31, 2016	Jan. 31, 2015
Revenues:
Equipment and parts sales	$ 840	$ 0	$ 840	$ 545
Cost of Sales	552	0	552	308
Gross Margin	288	0	288	237
Expenses
Selling, general and administration	(3,451)	(4,822)	(14,330)	(21,793)
Income (Loss) from Operations	3,739	(4,822)	(14,042)	(21,556)
Other Income (Expense)
Interest income	278	42	576	42
Interest expense	(243)	(233)	(495)	(454)
Total Other Income (Expense)	35	(191)	81	(412)
Net Income (Loss) Before Income Taxes	3,774	(5,013)	(13,961)	(21,968)
Provision for Income Taxes	0	0	0	0
Net Income (Loss)	$ 3,774	$ (5,013)	$ (13,961)	$ (21,968)
Net (Loss) per Share - Basic and Fully Diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding - basic and fully diluted	6,395,418	6,395,418	6,395,418	6,395,418

Statements of Cash Flows - USD ($)	6 Months Ended
Statements of Cash Flows - USD ($)	Jan. 31, 2016	Jan. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$ (13,961)	$ (21,968)
Adjustments to reconcile net (loss) to net cash used in operating activities:
(Decrease) in allowances for doubtful accounts and loan losses	(8,467)	0
(Increase) Decrease in accounts receivable	(190)	135
(Increase) in interest receivable	0	(316)
Decrease (Increase) in inventory	484	(612)
(Increase) Decrease in prepaid expenses and other current assets	(613)	436
(Decrease) Increase in accounts payable	(1,049)	3,296
Increase in other accrued expenses	621	526
Net cash (used by) operating activities	(23,175)	(18,503)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments on notes receivable	495	821
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from stockholders	23,500	17,200
Net increase (decrease) in cash	820	(482)
Cash and equivalents - beginning	116	593
Cash and equivalents - ending	936	111
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION
Interest	495	454
Income Taxes	$ 0	$ 0

BASIS OF PRESENTATION	6 Months Ended
BASIS OF PRESENTATION	Jan. 31, 2016
BASIS OF PRESENTATION
BASIS OF PRESENTATION	NOTE A - BASIS OF PRESENTATIONThe accompanying unaudited financial statements have been prepared in accordancewith accounting principles generally accepted in the United States of Americafor interim financial information and with the instructions to Form 10?Q andArticle 8 of Regulation S-X. Accordingly, they do not include all theinformation and footnotes required by accounting principles generally acceptedin the United States of America for complete financial statements. In theopinion of management, all adjustments (consisting of normal recurring accruals)considered necessary for a fair presentation have been included. For furtherinformation, refer to the financial statements and footnotes thereto included inthe Concrete Leveling Systems, Inc. Form 10-K filing for the period ended July31, 2015.

GOING CONCERN	6 Months Ended
GOING CONCERN	Jan. 31, 2016
GOING CONCERN
GOING CONCERN	NOTE B - GOING CONCERNAs shown in the financial statements, the Company incurred a net profit of$3,774 for the three months ended January 31, 2016, but has incurred substantialnet losses since its inception. At January 31, 2016, current liabilities exceedcurrent assets by $213,785. These factors raise substantial doubt about theCompany's ability to continue as a going concern. The financial statements donot include any adjustments relating to the recoverability and classification ofrecorded assets, or the amounts and classification of liabilities that might benecessary in the event the Company cannot continue existence.