10-K 1 nevaeh10kapril302015.htm

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 THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Period year ended April 30, ~~2014~~2015

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

For the transition period from ______________ to ___________________

Commission file number: 333-144681

Pan Ocean Container Supplies, Ltd.

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

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

Nevada

(State or other jurisdiction of incorporation or

or organization)

N/A

(IRS Employer Number)

58 Dongcheng District, Beijing, China 100027

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

(Address of principal executive office)

949-419-6588

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

(Issuer's telephone number)

Pan Ocean Container Supplies, Ltd.

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

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

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

Yes o No x

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

Yes o No x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days:

Yes x No o

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act:

Large accelerated filer o Accelerated filer o

Non-accelerated filer o Smaller reporting company x

(Do not check if a smaller reporting company)

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

Yes o No X

The aggregate market value of ~~Pan~~Common ~~Ocean~~Stock ~~Container~~held ~~Supplies~~by non-affiliates of the Registrant on October 31, ~~Ltd.'s~~2014 was $158,840,000 based on the bid/ask price for the Common Stock ~~owned~~on byOctober ~~non-affiliates~~29, as2014 of ~~August~~$3.61. For 13purposes of this computation, ~~2014~~all ~~was~~executive officers and directors have been deemed to be affiliates. Such determination should ~~nil~~ not be deemed to be an admission that such executive officers and directors are, in fact, affiliates of the Registrant.

Number of shares of each class of Pan Ocean Container Supplies, Ltd.'s capital stock outstanding as of August 1312, ~~2014~~2015: 44,000,000 shares of common stock

1DOCUMENTS INCORPORATED BY REFERENCE

None.

Pan Ocean Container Supplies Ltd.

FORM 10-K

For the Fiscal Year ended April 30, ~~2014~~2015

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~~Mine ofSafety ~~Matters to a vote of Security Holders~~Disclosures

Part II

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

Item 6. Selected Financial Data

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

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

Item 8. Financial Statements and Supplementary Data

Management's Report on Internal Control Over Financial Reporting

Report of Independent Registered Public Accounting Firm

Part III

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

Item 9A. Controls and Procedures

Item 9B. Other Information

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

Item 11. Executive Compensation

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

Item 13. Exhibits and Financial Statements Schedules

Item 14. Principal Accountants Fees and Services

Signatures

CERTIFICATIONS

Exhibit 31 – Management certification

Exhibit 32 – Sarbanes-Oxley Act

~~FORWARD~~CAUTION REGARDING FORWARD-LOOKING ~~STATEMENTS~~INFORMATION

~~CERTAIN~~Included ~~STATEMENTS~~in INthis ~~THIS~~annual ~~ANNUAL REPORT~~report ONare ~~FORM 10~~"forward-Klooking" statements, ORwithin ~~THE~~the ~~"REPORT,"~~meaning ~~ARE~~of ~~"FORWARD-LOOKING~~the ~~STATEMENTS."~~Private ~~THESE~~Securities ~~FORWARD-LOOKING~~Litigation ~~STATEMENTS~~Reform ~~INCLUDE, BUT~~Act ~~ARE NOT~~of ~~LIMITED~~1995 ~~TO,~~("PSLRA") ~~STATEMENTS~~as ~~ABOUT~~well ~~THE~~as ~~PLANS,~~historical information. ~~OBJECTIVES,~~Some ~~EXPECTATIONS~~of ~~AND~~our ~~INTENTIONS~~statements OFunder ~~PAN~~"Business," ~~OCEAN~~"Properties," ~~CONTAINER~~"Legal ~~SUPPLIES LTD.~~Proceedings," A"Management's Discussion ~~NEVADA~~and ~~CORPORATION~~Analysis ~~AND~~of ~~OTHER~~Financial ~~STATEMENTS~~Condition ~~CONTAINED~~and INResults ~~THIS~~of ~~REPORT~~Operations,"" ~~THAT~~the ~~ARE~~Notes ~~NOT~~to ~~HISTORICAL~~Financial ~~FACTS.~~Statements ~~FORWARD-LOOKING~~and ~~STATEMENTS~~elsewhere INin ~~THIS~~this ~~REPORT~~report ORconstitute ~~HEREAFTER~~"forward-looking ~~INCLUDED~~statements" INwithin ~~OTHER~~the ~~PUBLICLY~~meaning ~~AVAILABLE~~of ~~DOCUMENTS~~Section ~~FILED~~27A ~~WITH~~of ~~THE~~the ~~SECURITIES~~Securities ~~AND~~Act ~~EXCHANGE~~of ~~COMMISSION,~~1933 ORand ~~THE~~Section ~~"COMMISSION,"~~21E ~~REPORTS~~of TOthe ~~OUR~~Securities ~~SHAREHOLDERS~~Exchange ~~AND~~Act ~~OTHER~~of ~~PUBLICLY~~1934. ~~AVAILABLE~~Although ~~STATEMENTS~~we ~~ISSUED~~believe ORthat ~~RELEASED~~the BYexpectations USreflected ~~INVOLVE KNOWN~~in ~~AND~~these ~~UNKNOWN~~forward-looking statements ~~RISKS~~are reasonable, ~~UNCERTAINTIES~~we ~~AND~~cannot ~~OTHER~~assure ~~FACTORS~~you ~~WHICH~~that ~~COULD~~the ~~CAUSE~~expectations ~~OUR~~reflected ~~ACTUAL~~in ~~RESULTS,~~these ~~PERFORMANCE~~forward-looking ~~(FINANCIAL~~statements ORwill ~~OPERATING)~~prove ORto ~~ACHIEVEMENTS~~be TOcorrect. ~~DIFFER~~Our ~~FROM~~actual ~~THE~~results ~~FUTURE~~could ~~RESULTS,~~differ ~~PERFORMANCE~~materially ~~(FINANCIAL~~from ORthose ~~OPERATING)~~anticipated ORin ~~ACHIEVEMENTS~~forward-looking ~~EXPRESSED~~statements ORas ~~IMPLIED~~a ~~BY SUCH~~result ~~FORWARD-LOOKING~~of ~~STATEMENTS.~~certain factors, ~~SUCH~~including ~~FUTURE~~matters ~~RESULTS~~described ~~ARE~~in ~~BASED~~the ~~UPON~~section ~~MANAGEMENT'S~~titled ~~BEST~~"Risk ~~ESTIMATES~~Factors." ~~BASED~~Forward-looking ~~UPON~~statements ~~CURRENT~~include ~~CONDITIONS~~those that ~~AND~~use ~~THE~~forward-looking ~~MOST~~terminology, ~~RECENT~~such ~~RESULTS~~as OFthe ~~OPERATIONS.~~words ~~WHEN USED IN THIS REPORT~~"anticipate," ~~THE WORDS~~ "~~EXPECT~~believe," "~~ANTICIPATE~~estimate," "~~INTEND~~expect," "~~PLAN~~intend," "~~BELIEVE~~may," "~~SEEK~~project," "~~ESTIMATE~~plan," ~~AND~~"will," ~~SIMILAR~~"shall," ~~EXPRESSIONS~~"should," and ~~ARE~~similar ~~GENERALLY~~expressions, ~~INTENDED~~including ~~TO IDENTIFY~~when ~~FORWARD-LOOKING~~used ~~STATEMENTS,~~in ~~BECAUSE~~the ~~THESE~~negative. ~~FORWARD-LOOKING~~Although ~~STATEMENTS~~we ~~INVOLVE~~believe ~~RISKS~~that ~~AND~~the ~~UNCERTAINTIES.~~expectations ~~THERE~~reflected ~~ARE~~in ~~IMPORTANT~~these forward-looking ~~FACTORS~~statements ~~THAT~~are ~~COULD~~reasonable ~~CAUSE~~and ~~ACTUAL~~achievable, ~~RESULTS~~these TOstatements ~~DIFFER~~involve ~~MATERIALLY~~risks ~~FROM~~and ~~THOSE~~uncertainties ~~EXPRESSED~~and ORwe ~~IMPLIED~~cannot BYassure ~~THESE~~you ~~FORWARD-LOOKING~~that ~~STATEMENTS,~~actual ~~INCLUDING~~results ~~OUR~~will ~~PLANS,~~be ~~OBJECTIVES,~~consistent ~~EXPECTATIONS~~with ~~AND~~these ~~INTENTIONS~~forward-looking ~~AND~~statements. ~~OTHER~~We ~~FACTORS~~claim the protection afforded by the safe harbor for forward-looking statements provided by the PSLRA.

Consequently, all of the forward-looking statements made in this Form 10-K are qualified by these cautionary statements and there can be no assurance that the actual results anticipated by management will be realized or, even if substantially realized, that they will have the expected consequences to or effects on our business operations. We undertake no obligation to update or revise these forward-looking statements, whether to reflect events or circumstances after the date initially filed or published, to reflect the occurrence of unanticipated events or otherwise.

PART I

Item 1. Description of Business

Pan Ocean Container Supplies Ltd. formerly known as Nevaeh Enterprises Ltd, (“the “Company”) was incorporated in the state of Nevada on June 15, 2006. The Company intends to operate as a software developer which will create a software interface which will integrate existing cellular phone devices with an automobile's existing navigation system in order to relay text or email message through an automobile's sound system or navigation display. The initial region we plan to market our website to is in major city centers in China. We currently have signed a contract with a local Chinese software programmer to create and develop our proposed user interface. We expect that we will have a working, beta stage software by the end of June 2015. We currently have not advanced beyond the business plan state from our inception until the date of this filing. We anticipate that in order for us to begin commercialization and retail sale of our product, we will need to raise additional capital. We currently do not have any specific plans to raise these funds.

Principal Products or Services and Their Markets

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

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

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

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

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

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

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

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

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

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

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

Competition

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

Insurance

Currently, we have no insurance coverage.

Government Regulation

We are currently not subject to any government regulations.

Offices

The Company's headquarters and executive address is located at 58 Dongcheng District, Beijing, China 100027.

Our telephone number is 949-419-6588

Employees

We currently do not have any employees.

Subsidiaries

We do not have any subsidiaries

Bankruptcy, Receivership, or Similar Proceedings

There has been no bankruptcy, receivership, or similar proceedings

Patents and Trademarks

We do not have any patents or trademarks

Legal Proceedings

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

~~Item~~REPORTS ~~1A: Risk~~TO ~~Factors~~SECURITY HOLDERS

InWe ~~addition~~are tonot ~~the~~required ~~other~~to ~~information in~~deliver ~~this~~an annual report ~~and~~ to our ~~other~~stockholders ~~filings~~but ~~with~~will ~~the~~voluntarily ~~SEC,~~send ~~you~~an ~~should~~annual ~~carefully~~report, ~~consider~~together ~~the~~with ~~risks~~our ~~described~~annual ~~below.~~audited ~~These~~financial ~~risks~~statements ~~are~~upon ~~not~~request. ~~the~~We ~~only~~are ~~ones~~required ~~facing~~to ~~us.~~file ~~Additional~~annual, ~~risks~~quarterly and ~~uncertainties~~current ~~not~~reports, ~~presently~~proxy ~~known~~statements, toand usother orinformation ~~that~~with wethe ~~currently~~Securities ~~believe~~and Exchange toCommission. beOur ~~immaterial may~~Securities ~~also~~and ~~impair~~Exchange ~~our~~Commission ~~business~~filings ~~operations.~~are Ifavailable ~~any~~to of the ~~following~~public ~~risks~~over ~~occur,~~the ~~our~~Internet ~~business,~~at ~~financial~~the ~~condition or operating results~~SEC's ~~could~~website beat ~~materially and adversely affected~~http://www.sec.gov.

~~Risks~~The ~~associated~~public may read and copy any materials filed by us with ~~Pan~~the SEC at the SEC's Public Reference Room at 100 F Street, NE, Washington DC 20549. The public may obtain information ~~Ocean~~on ~~Container~~the ~~Supplies~~operation ~~Ltd~~of the Public Reference Room by calling the SEC at 1-800-SEC-0330. We are an electronic filer. The SEC maintains an Internet site that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC. The Internet address of the site is http://www.sec.gov.

~~1. Our auditors have issued~~ aItem ~~going~~1A: Risk concern opinion. This means we may not be able to achieve our objectives and may have to suspend or cease operations. Our auditors have issued a going concern opinion on the financial statements for the years ended April 30, 2014 and 2013. This means that there is substantial doubt that we can continue as an ongoing business without additional financing and/or generating profits. If we are unable to do so, we will have to cease operations and you will lose your investment.Factors

2.Our ~~Because~~business ~~all~~is ofsubject ~~our assets~~to ~~and~~a ~~our~~variety ~~officer~~of risks and ~~director~~uncertainties, ~~are~~including, ~~located~~but ~~outside~~not ~~the~~limited ~~United States of America~~to, itthe ~~may~~risks beand ~~difficult~~uncertainties ~~for~~described anbelow. ~~investor~~If toany ~~enforce within~~of the risks described ~~United~~below, ~~States any judgments obtained against us~~ or ~~any~~elsewhere ofin ~~our~~this ~~officer~~report ~~and~~on ~~director.~~Form ~~All~~10-K, ofor our ~~assets are located~~Company’s ~~outside~~other offilings with the ~~United~~Securities ~~States~~ and weExchange doCommission ~~not currently maintain a permanent place of business within~~ (the ~~United~~"SEC"), ~~States.~~were Into ~~addition~~occur, our ~~director~~financial ~~and~~condition ~~officer are a national~~ and~~/or~~ ~~resident~~ results of ~~countries~~operations ~~other~~could ~~than~~suffer ~~the United States,~~ and ~~all~~the ortrading aprice ~~substantial portion~~ of ~~such~~our ~~person's~~common ~~assets~~stock ~~are~~could ~~located outside the United States~~decline. ~~As a result~~Additionally, itif ~~may~~other berisks ~~difficult~~not ~~for~~presently known ~~an investor~~ to ~~effect~~us, ~~service of process~~ or ~~enforce~~that ~~within~~we ~~the~~do ~~United~~not ~~States~~currently ~~any~~believe ~~judgments~~to ~~obtained~~be ~~against~~significant, usoccur or ~~our~~become ~~officer or director~~significant, ~~including~~our ~~judgments predicated~~financial ~~upon~~condition ~~the~~and ~~civil~~results of ~~liability~~operations ~~provisions~~could ofsuffer and the ~~securities~~trading ~~laws~~price of ~~the~~our ~~United~~common ~~States~~stock orcould ~~any state thereof~~decline. InYou ~~addition, there~~should iscarefully ~~uncertainty~~review ~~as to whether~~ the ~~courts~~risk offactors together ~~China~~with ~~and~~all other ~~jurisdictions~~information ~~would~~contained ~~recognize~~in orthis ~~enforce~~Annual ~~judgments~~Report ofon ~~United States~~Form ~~courts~~10-K, ~~obtained~~and ~~against~~in usprior reports orpursuant ~~our~~to ~~director~~the ~~and~~Securities ~~officer~~Exchange ~~predicated~~Act ~~upon~~of ~~the~~1934, ~~civil~~as ~~liability~~amended ~~provisions~~and of the ~~securities laws~~Securities Act of ~~the~~1933, ~~United~~as ~~States~~amended. orAs a ~~any~~“smaller ~~state~~reporting ~~thereof~~company”, orwe beare ~~competent~~not required to ~~hear~~provide ~~original~~the ~~actions~~information ~~brought~~required inby ~~China~~this orItem ~~other~~but ~~jurisdictions~~are, providing ~~against~~certain usrisk orfactors, ~~our~~including ~~director~~but ~~and~~not ~~officer~~limited ~~predicated~~to ~~upon~~ the ~~securities~~risk ~~laws~~factors oflisted ~~the~~below, ~~United~~as ~~States or any state thereof.~~follows:

3.SHOULD ~~Because~~ONE weOR ~~have~~MORE ~~only~~OF ~~one officer~~THE ~~and~~FOREGOING ~~director~~RISKS ~~who~~OR ~~are responsible for our managerial and organizational structure~~UNCERTAINTIES MATERIALIZE, inOR ~~the~~SHOULD ~~future,~~THE ~~there~~UNDERLYING ~~may~~ASSUMPTIONS ~~not~~OF beOUR ~~effective disclosure~~BUSINESS ~~and~~PROVE ~~accounting controls to comply with applicable laws and regulations which could result in fines~~INCORRECT, ~~penalties~~ACTUAL ~~and~~RESULTS ~~assessments against~~MAY ~~us.~~DIFFER WeSIGNIFICANTLY ~~have only one officer and director. He is responsible for our managerial and organizational structure which~~FROM ~~will~~THOSE ~~include~~ANTICIPATED, ~~preparation~~BELIEVED, ~~of disclosure and accounting controls under the Sarbanes Oxley Act of 2002. When theses controls are implemented~~ESTIMATED, ~~they will be responsible for the administration of the controls. Should they not have sufficient experience~~EXPECTED, ~~they may~~INTENDED beOR ~~incapable of creating and implementing the controls which may cause us to be subject to sanctions and fines by the SEC which ultimately could cause you to lose your investment.~~PLANNED

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

51. ~~Because~~Our weauditors dohave ~~not~~issued ~~maintain~~a going concern opinion. This ~~any~~means ~~insurance,~~we ifmay anot ~~judgment~~be isable ~~rendered~~to ~~against~~achieve ~~us,~~our weobjectives and may have to suspend or cease operations. WeOur doauditors ~~not~~have ~~maintain~~issued ~~any~~a ~~insurance and do~~going ~~not~~concern ~~intend~~opinion toon ~~maintain insurance in~~ the ~~future.~~financial ~~Because~~statements wefor dothe ~~not~~years ~~have~~ended ~~any~~April ~~insurance~~30, if2015 weand ~~are~~2014. ~~made~~This ameans ~~party~~that tothere ais ~~lawsuit,~~substantial doubt that we ~~may~~can ~~not~~continue ~~have~~as ~~sufficient~~an ~~funds~~ongoing tobusiness ~~defend~~without ~~the~~additional ~~litigation.~~financing Inand/or ~~the~~generating ~~event~~profits. ~~that~~If we doare ~~not~~unable ~~defend~~to ~~the~~do ~~litigation or a judgment is rendered against us~~so, we ~~may~~will have to cease operations and you will lose your investment.

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

73. IfBecause we ~~are~~have ~~not~~only ~~able~~one toofficer ~~effectively respond~~and todirector ~~competition,~~who are responsible for our ~~business~~managerial ~~may~~and ~~fail.~~organizational ~~There~~structure, ~~are~~in ~~many~~the ~~small~~future, ~~software~~there ~~developers~~may ~~that~~not ~~sell~~be ~~software~~effective ~~products~~disclosure ~~which~~and ~~are~~accounting ~~similar~~controls to ~~our~~comply ~~proposed~~with ~~business~~applicable ~~venture.~~laws ~~Most~~and ofregulations ~~these~~which ~~competitors~~could ~~have~~result ~~established~~in ~~businesses~~fines, ~~with~~penalties aand ~~established~~assessments ~~customer base.~~against us. We ~~will~~have ~~attempt~~only toone ~~compete~~officer ~~against~~and ~~these~~director. ~~groups~~He byis ~~offering~~responsible afor ~~much~~our ~~higher~~managerial ~~quality~~and ~~product~~organizational ~~compared~~structure towhich ~~our~~will ~~competitors~~include ~~products~~preparation ~~with~~of adisclosure ~~more~~and ~~customizable~~accounting ~~product.~~controls ~~However,~~under wethe ~~cannot~~Sarbanes ~~assure~~Oxley ~~you~~Act ~~that~~of ~~such~~2002. aWhen ~~strategy~~theses ~~will~~controls beare ~~successful~~implemented, orthey ~~that competitors~~ will be ~~not~~responsible ~~copy~~for ~~our~~the ~~business~~administration ~~strategy~~of the controls. ~~Our~~Should ~~inability~~they tonot ~~achieve~~have ~~sales~~sufficient experience, they may be incapable of creating and ~~revenues~~implementing ~~due~~the tocontrols ~~competition~~which ~~will~~may ~~have~~cause anus ~~adverse~~to ~~effect~~be ~~on our~~subject ~~business~~to ~~operations~~sanctions and ~~financial~~fines ~~condition~~by the SEC which ultimately could cause you to lose your investment.

84. WeBecause ~~need~~our tosole ~~raise~~executive ~~additional investment~~officer ~~capital~~will inonly ~~the~~be ~~future~~devoting limited intime ~~order~~ to ~~commence~~ our ~~business~~ operations., Ifour weoperations ~~are~~could ~~unable~~be tosporadic ~~raise~~which ~~the~~may ~~required~~result ~~investment capital,~~in ~~you~~periodic ~~may~~interruptions ~~lose~~or ~~all~~suspensions of ~~your investment. In the current economic environment; it is extremely difficult for companies~~operations ~~without~~and ~~profits~~a orlack of revenues, ~~such~~which asmay cause us, to ~~raise~~cease ~~capital~~operations. WeQi ~~currently~~Tang, doour ~~not~~sole ~~have~~executive aofficer ~~specific~~will ~~plan~~only ofbe ~~how~~devoting ~~we will obtain such~~limited ~~funding;~~time ~~however,~~to weour ~~anticipate~~operations. ~~that~~Mr. ~~additional~~Tang ~~funding~~ will be indevoting ~~the~~approximately ~~form~~thirty ofhours ~~equity~~a ~~financing~~week ~~from~~to ~~the sale of~~ our ~~common stock~~operations. In ~~the~~Because ~~event~~Mr. weTang ~~are~~will ~~not~~only be ~~successful~~devoting inlimited ~~selling~~time ~~our common stock, we may also seek~~ to ~~obtain short-term loans from~~ our ~~director~~operations, ~~although~~ noour ~~such~~operations ~~arrangement~~may ~~has been made. At this time, we cannot provide investors with any assurance that we will~~ be ~~able to~~sporadic ~~raise~~and ~~sufficient~~occur ~~funding~~at ~~from~~times ~~the~~which ~~sale~~are ofconvenient ~~our common stock or through a loan from our director~~ to ~~meet~~Mr. ~~our initial capital~~Tang. ~~requirement~~As ~~needs.~~a Ifresult, weoperations ~~are~~may ~~unable~~be toperiodically ~~raise~~interrupted ~~the~~or ~~required~~suspended ~~financing,~~which wecould ~~will~~result bein ~~unable~~a tolack ~~proceed~~of ~~with~~revenues ~~our~~and ~~business~~a ~~plan~~possible ~~and you~~cessation ~~may~~of ~~lose your entire investment~~operations.

95. Because ~~our~~we ~~articles~~do ~~of incorporation~~not ~~authorize~~maintain ~~the~~any ~~issuance~~insurance, ofif ~~50,000,000~~a ~~shares~~judgment is ofrendered ~~common~~against ~~stock~~us, anwe ~~investor~~may ~~faces~~have ~~the~~to ~~risk~~cease ~~of having their percentage ownership diluted in the future~~operations. We ~~anticipate~~do ~~that~~not maintain any ~~additional~~insurance ~~funding~~and ~~will~~do benot inintend ~~the~~to ~~form~~maintain ~~of equity financing from the~~insurance ~~sale~~in ~~of our common stock. In~~ the future,. ifBecause we do ~~sell~~not ~~more~~have ~~common~~any ~~stock~~insurance, ~~your~~if ~~investment~~we ~~could~~are bemade ~~subject~~a party to ~~dilution.~~a ~~Dilution is~~lawsuit, ~~the~~we ~~difference~~may ~~between~~not ~~what~~have ~~you~~sufficient ~~pay~~funds to ~~for~~defend ~~your~~the ~~stock~~litigation. ~~and~~In the ~~net~~event ~~tangible~~that ~~book~~we ~~value~~do ~~per~~not ~~share~~defend ~~immediately after~~ the ~~additional shares~~litigation ~~are~~or ~~sold~~a byjudgment ~~us.~~is ~~These~~rendered ~~shares~~against ~~may also be issued without security holder approval and~~us, ifwe ~~issued,~~ may behave ~~granted voting~~to ~~powers,~~cease ~~rights, and preferences that differ from and may be superior to those of the registered shares~~operations.

~~Item~~6. ~~1B:~~ Because all of our assets and our sole officer and director ~~Unresolved~~are ~~Staff~~located ~~Comments~~outside the United States of America, it may be difficult for an investor to enforce within the United States any judgments obtained against us or any of our officer and director. All of our assets are located outside of the United States. In addition, our director and officer is a national and/or resident of countries other than the United States, and all or a substantial portion of such persons' assets are located outside the United States. As a result, it may be difficult for an investor to effect service of process or enforce within the United States any judgments obtained against us or our officer or director, including judgments predicated upon the civil liability provisions of the securities laws of the United States or any state thereof. In addition, there is uncertainty as to whether the courts of China or China or other jurisdictions would recognize or enforce judgments of United States courts obtained against us or our director and officer predicated upon the civil liability provisions of the securities laws of the United States or any state thereof, or be competent to hear original actions brought in China or other jurisdictions against us, our sole officer and our director predicated upon the securities laws of the United States or any state thereof.

~~None~~7. If we are not able to effectively respond to competition, our business may fail. There are many small software developers that sell software products which are similar to our proposed business venture. Most of these competitors have established businesses with an established customer base. We will attempt to compete against these groups by offering a much higher quality product compared to our competitors’ products with a more customizable product. However, we cannot assure you that such a strategy will be successful, or that competitors will not copy our business strategy. Our inability to achieve sales and revenues due to competition will have an adverse effect on our business operations and financial condition.

~~Item~~8. 2: We need to raise additional investment capital in the ~~Description~~future in order to commence our business operations. If we are unable to raise the required investment capital, you may lose all of ~~Property~~your investment. In the current economic environment; it is extremely difficult for companies without profits or revenues, such as us, to raise capital. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. In the event we are not successful in selling our common stock, we may also seek to obtain short-term loans from our director, although no such arrangement has been made. At this time, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or through a loan from our director to meet our initial capital requirement needs. If we are unable to raise the required financing, we will be unable to proceed with our business plan and you may lose your entire investment.

~~The~~9. ~~Company's~~Because ~~headquarters~~our ~~and~~articles of incorporation authorize the ~~executive~~issuance ~~offices~~of ~~are~~50,000,000 ~~located~~shares atof 58common ~~Dongcheng~~stock, ~~District~~an investor faces the risk of having their percentage ownership diluted in the future. We anticipate that any additional funding will be in the form of equity financing from the sale of our common stock. In the future, if ~~Beijing~~we do sell more common stock, ~~China~~your ~~100027.~~investment ~~Our~~could ~~telephone~~be ~~number~~subject to dilution. Dilution is ~~949-419-6588~~the difference between what you pay for your stock and the net tangible book value per share immediately after the additional shares are sold by us. These shares may also be issued without security holder approval and, if issued, may be granted voting powers, rights, and preferences that differ from and may be superior to those of the registered shares.

~~Item~~10. ~~3: Legal~~Trading on the OTC Bulletin ~~Proceedings~~Board may be volatile and sporadic, which could depress the market price of our common stock and make it difficult for our stockholders to resell their shares. Our common stock is quoted on the OTC Bulletin Board service of the Financial Industry Regulatory Authority. Trading in stock quoted on the OTC Bulletin Board is often thin and characterized by wide fluctuations in trading prices, due to many factors that may have little to do with our operations or business prospects. This volatility could depress the market price of our common stock for reasons unrelated to operating performance. Moreover, the OTC Bulletin Board is not a stock exchange, and trading of securities on the OTC Bulletin Board is often more sporadic than the trading of securities listed on a quotation system like NASDAQ or a stock exchange like Amex. Accordingly, shareholders may have difficulty reselling any of their shares.

~~There~~11. ~~are~~Our nostock ~~existing~~is a penny stock. Trading of our stock may be restricted by the SEC’s penny stock regulations and FINRA’s sales practice requirements, which ~~pending~~may limit a stockholder’s ability to buy and sell our stock. Our stock is a penny stock. The Securities and Exchange Commission has adopted Rule 15g-9 which generally defines “penny stock” to be any equity security that has a market price (as defined) less than $5.00 per share or ~~threatened~~an ~~legal~~exercise ~~proceedings~~price ~~involving~~of ~~Pan~~less ~~Ocean~~than ~~Container~~$5.00 ~~Supplies~~per ~~Ltd~~share, subject to certain exceptions. Our securities are covered by the penny stock rules, which impose additional sales practice requirements on broker-dealers who sell to persons other than established customers and “accredited investors”. The term “accredited investor” refers generally to institutions with assets in excess of $5,000,000 or ~~against~~individuals ~~any~~with a net worth in excess of ~~our~~$1,000,000 ~~officers~~or annual income exceeding $200,000 or ~~directors~~$300,000 asjointly with their spouse. The penny stock rules require a broker-dealer, prior to ~~result~~a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document in a form prepared by the SEC which provides information about penny stocks and the nature and level of ~~their~~risks ~~involvement~~in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the ~~Company~~penny stock, the compensation of the broker-dealer and its salesperson in the transaction and monthly account statements showing the market value of each penny stock held in the customer’s account. The bid and offer quotations, and the broker-dealer and salesperson compensation information, must be given to the customer orally or in writing prior to effecting the transaction and must be given to the customer in writing before or with the customer’s confirmation. In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from these rules, the broker-dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser’s written agreement to the transaction. These disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for the stock that is subject to these penny stock rules. Consequently, these penny stock rules may affect the ability of broker-dealers to trade our securities. We believe that the penny stock rules discourage investor interest in, and limit the marketability of, our common stock.

AsIn ofaddition to the “penny ~~April~~stock” 30rules promulgated by the Securities and Exchange Commission, ~~2014~~the Financial Industry Regulatory Authority has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the ~~Company~~investment ~~does~~is ~~not~~suitable ~~retain~~for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s financial status, tax status, investment objectives and other information. Under interpretations of these rules, the Financial Industry Regulatory Authority believes that there is a ~~legal~~high ~~counsel~~probability that speculative low-priced securities will not be suitable for at least some customers. The Financial Industry Regulatory Authority ’ requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability to buy and sell our stock.

~~Item~~13. 4: Rule 144 sales in the future ~~Submission~~may have a depressive effect on our stock price as an increase in supply of ~~Matters~~shares for sale, with no corresponding increase in demand will cause prices to fall. All of the outstanding shares of common stock held by the present officers, directors, and affiliate stockholders are "restricted securities" within the meaning of Rule 144 under the Securities Act of 1933, as amended. As restricted shares, these shares may be resold only pursuant to an effective registration statement or under the requirements of Rule 144 or other applicable exemptions from registration under the Act and as required under applicable state securities laws. Rule 144 provides in essence that a ~~Vote~~person who is an affiliate or officer or director who has held restricted securities for six months may, under certain conditions, sell every three months, in brokerage transactions, a number of ~~Security~~shares ~~Holders~~that does not exceed the greater of 1.0% of a company's outstanding common stock. There is no limit on the amount of restricted securities that may be sold by a non-affiliate after the owner has held the restricted securities for a period of six months if the company is a current reporting company under the 1934 Act. A sale under Rule 144 or under any other exemption from the Act, if available, or pursuant to subsequent registration of shares of common stock of present stockholders, may have a depressive effect upon the price of the common stock in any market that may develop.

~~There~~14. ~~were~~FINRA nosales ~~matters~~practice ~~submitted~~requirements may also limit a stockholder's ability to buy and sell our stock. In addition to the “penny stock” rules described above, the Financial Industry Regulatory Authority (FINRA) has adopted rules that require that in recommending an investment to a ~~vote~~customer, ofa ~~security~~broker-dealer ~~holders~~must ~~during~~have reasonable grounds for believing that the ~~fiscal~~investment ~~period~~is ~~ended~~suitable ~~April~~for 30that customer. Prior to recommending speculative low priced securities to their non-institutional customers, ~~2014~~broker-dealers must make reasonable efforts to obtain information about the customer's financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some customers. FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability to buy and sell our stock and have an adverse effect on the market for our shares.

~~Item~~15. 5: Failure to achieve and maintain ~~Market~~effective internal controls in accordance with Section 404 of the Sarbanes-Oxley Act could have a material adverse effect on our business and operating results. It may be time consuming, difficult and costly for ~~Common~~us ~~Equity~~to develop and implement the additional internal controls, ~~Related~~processes ~~Stockholder~~and ~~Matters~~reporting procedures required by the Sarbanes-Oxley Act. We may need to hire additional financial reporting, internal auditing and ~~Small~~other ~~Business~~finance ~~Issuer~~staff ~~Purchases~~in oforder ~~Equity~~to ~~Securities~~develop and implement appropriate additional internal controls, processes and reporting procedures.

~~The~~If ~~Company's~~we ~~Common~~fail ~~stock~~to iscomply in a timely ~~not~~manner ~~presently~~with ~~listed~~the ~~under~~requirements of Section 404 of the Sarbanes-Oxley Act regarding internal control over financial reporting or to remedy any ~~exchange.~~material ~~There~~weaknesses isin ~~currently~~our nointernal ~~active~~controls ~~trading~~that we may identify, such failure could result in material misstatements in our ~~common~~financial ~~stock~~statements, ~~and~~cause ~~there~~investors ~~has~~to ~~been~~lose noconfidence ~~active~~in our reported financial information and have a negative effect on the trading price of our common stock.

AsPursuant to Section 404 of the ~~April~~Sarbanes-Oxley 30Act and current SEC regulations, ~~2014~~we are required to prepare assessments regarding internal controls over financial reporting and, furnish a report by our management on our internal control over financial reporting. We have begun the process of documenting and testing our internal control procedures in order to satisfy these requirements, which is likely to result in increased general and administrative expenses and may shift management time and attention from revenue-generating activities to compliance activities. While our management is expending significant resources in an effort to complete this important project, there ~~were~~can ~~approximately~~be 30no ~~stockholders~~assurance ofthat ~~record~~we ofwill ~~the~~be ~~Company's~~able ~~Common~~to ~~Stock~~achieve our objective on a timely basis. Failure to achieve and maintain an effective internal control environment or complete our Section 404 certifications could have a material adverse effect on our stock price.

~~The~~In ~~Company~~addition, ~~has~~in ~~not~~connection ~~paid any~~with ~~cash~~our ~~dividends~~on-going toassessment ~~date,~~of ~~and~~the iteffectiveness ~~has~~of noour ~~intention~~internal ofcontrol ~~paying~~over ~~any~~financial ~~cash~~reporting, ~~dividends~~we onmay ~~its~~discover ~~common~~“material weaknesses” ~~stock~~in our internal controls as defined in standards established by the ~~foreseeable~~Public ~~future.~~Company ~~The~~Accounting Oversight Board, ~~declaration~~or ~~and~~the ~~payment~~PCAOB. ofA ~~dividends~~material weakness is ~~subject~~a tosignificant ~~the~~deficiency, ~~discretion~~or combination of ~~its~~significant ~~Board~~deficiencies, ofthat ~~Directors.~~results ~~The~~in ~~timing,~~more than ~~amount~~a ~~and~~remote ~~form~~likelihood that a material misstatement of ~~dividends, if~~the ~~any,~~annual or interim financial statements will ~~depend~~not ~~on,~~be ~~among~~prevented ~~other~~or ~~things,~~detected. The ~~results~~PCAOB ofdefines ~~operations,~~“significant ~~financial~~deficiency” ~~condition,~~as ~~cash~~a ~~requirements~~deficiency ~~and~~that ~~other~~results ~~factors~~in ~~deemed~~more than a remote likelihood that ~~relevant~~a bymisstatement of the ~~Board~~financial ofstatements ~~Directors~~that is more than inconsequential will not be prevented or detected.

~~There~~In ~~are~~the noevent ~~outstanding~~that ~~options~~a material weakness oris ~~warrants~~identified, orwe ~~convertible~~will ~~securities~~employ qualified personnel and adopt and implement policies and procedures to ~~purchase~~address any material weaknesses that we identify. However, the process of designing and implementing effective internal controls is a continuous effort that requires us to anticipate and react to changes in our ~~common~~business ~~equity~~and the economic and regulatory environments and to expend significant resources to maintain a system of internal controls that is adequate to satisfy our reporting obligations as a public company. We cannot assure you that the measures we will take will remediate any material weaknesses that we may identify or that we will implement and maintain adequate controls over our financial process and reporting in the future.

~~The~~Any ~~Company~~failure ~~has~~to ~~never~~complete ~~issued~~our assessment ~~securities~~of ~~under~~our internal control over financial reporting, to remediate any material weaknesses that we may identify or to implement new or improved controls, or difficulties encountered in their implementation, could harm our operating results, cause us to fail to meet our reporting obligations or result in material misstatements in our financial statements. Any such failure could also adversely affect the results of the periodic management evaluations of our internal controls and, ~~does~~in ~~not~~the ~~have~~case of a failure to remediate any material ~~equity~~weaknesses ~~compensation~~that ~~plan~~we may identify, would adversely affect the annual auditor attestation reports regarding the effectiveness of our internal control over financial reporting that are required under Section 404 of the Sarbanes-Oxley Act. Inadequate internal controls could also cause investors to lose confidence in our reported financial information, which could have a negative effect on the trading price of our common stock.

~~Item~~16. 6: We do not intend to pay dividends. ~~Selected~~We ~~Financial~~do ~~Data~~not anticipate paying cash dividends on our common stock in the foreseeable future. We may not have sufficient funds to legally pay dividends. Even if funds are legally available to pay dividends, we may nevertheless decide in our sole discretion not to pay dividends. The declaration, payment and amount of any future dividends will be made at the discretion of the board of directors, and will depend upon, among other things, the results of our operations, cash flows and financial condition, operating and capital requirements, and other factors our board of directors may consider relevant. There is no assurance that we will pay any dividends in the future, and, if dividends are rapid, there is no assurance with respect to the amount of any such dividend.

	As of	As of
	April 30, 2014	April 30, 2013
Balance Sheet
Total Assets	$4,051	$4,051
Total Liabilities	$61,705	$48,030
Stockholders’ Equity (Deficit)	$(57,654)	$(43,979)
	For the	For the
	Year ended	Year Ended
	April 30, 2014	April 30, 2013
Income Statement
Revenues	$ -	$ -
Total Expenses	$13,675	$21,575
Net Loss	($13,675)	($21,575)

17. Volatility in our common share price may subject us to securities litigation, thereby diverting our resources that may have a material effect on our profitability and results of operations. As discussed in the preceding risk factors, the market for our common shares is characterized by significant price volatility when compared to seasoned issuers, and we expect that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. In the past, plaintiffs have often initiated securities class action litigation against a company following periods of volatility in the market price of its securities. We may in the future be the target of similar litigation. Securities litigation could result in substantial costs and liabilities and could divert management’s attention and resources.

~~Item~~18. 7: If we are unable to continue ~~Management'~~as a going concern, investors may face a complete loss of their investment. The independent auditor’s ~~Discussion~~report on our financial statements contains explanatory language that substantial doubt exists about our ability to continue as a going concern. The report states that we depend on the continued contributions of our executive officers to work effectively as a team, to execute our business strategy and ~~Analysis~~to manage our business. The loss of key personnel, or ~~Plan~~their failure to work effectively, could have a material adverse effect on our business, financial condition, and results of ~~Operation~~operations. If we are unable to obtain sufficient financing in the near term or achieve profitability, then we would, in all likelihood, experience severe liquidity problems and may have to curtail our operations. If we curtail our operations, we may be placed into bankruptcy or undergo liquidation, the result of which will adversely affect the value of our common shares.

~~The~~19. ~~following~~Compliance ~~discussion~~with ~~and~~changing ~~analysis~~regulation ~~provides~~of ~~information~~corporate ~~which~~governance ~~management~~and ofpublic ~~Pan~~disclosure ~~Ocean~~will ~~Container~~result ~~Supplies~~in ~~Ltd.~~additional ~~(the~~expenses ~~"Company")~~and ~~believes~~pose tochallenges befor ~~relevant~~our management team. Changing laws, regulations and standards relating to ancorporate ~~assessment~~governance and ~~understanding~~public ofdisclosure, including the ~~Company's~~Dodd-Frank Wall ~~results~~Street ofReform ~~operations~~and Consumer Protection Act and ~~financial~~the ~~condition.~~rules ~~This~~and ~~discussion~~regulations ~~should~~promulgated bethereunder, ~~read~~the Sarbanes-Oxley Act and SEC ~~together~~regulations, ~~with~~have ~~the~~created ~~Company's~~uncertainty ~~financial~~for ~~statements~~public companies and significantly increased the ~~notes~~costs and risks associated with accessing the U.S. public markets. Our management team will need to devote significant time and financial ~~statements~~resources to comply with both existing and evolving standards for public companies, which ~~are~~will ~~included~~lead into ~~this~~increased ~~report~~general and administrative expenses and a diversion of management time and attention from revenue generating activities to compliance activities.

~~Overview~~20. Trends, Risks and Uncertainties. We have sought to identify what we believe to be the most significant risks to our business, but we cannot predict whether, or to what extent, any of such risks may be realized nor can we guarantee that we have identified all possible risks that might arise. Investors should carefully consider all of such risk factors before making an investment decision with respect to our common stock.

~~Pan~~SHOULD ~~Ocean~~ONE ~~Container~~OR ~~Supplies Ltd.~~MORE ~~was~~OF ~~incorporated~~THE inFOREGOING RISKS ~~the~~OR ~~state~~UNCERTAINTIES ~~of Nevada on June 15~~MATERIALIZE, ~~2006.~~OR ~~The~~SHOULD ~~Company~~THE ~~intends~~UNDERLYING toASSUMPTIONS ~~operate~~PROVE asINCORRECT, aACTUAL ~~software~~RESULTS ~~developer~~MAY ~~which~~DIFFER ~~will~~SIGNIFICANTLY ~~create a~~FROM ~~software~~THOSE ~~interface~~ANTICIPATED, ~~which~~BELIEVED, will integrate existing cellular phone devices with an automobile's existing navigation system in order to relay text or email message through an automobile's sound system or navigation display. The initial region we plan to market our website to is in major city centers in China. We currently have signed a contract with a local Chinese software programmer to create and develop our proposed user interface. We expect that we will have a workingESTIMATED, beta stage software by the end of June 2015. We currently have not advanced beyond the business plan state from our inception until the date of this filing. We anticipate that in order for us to begin commercialization and retail sale of our productEXPECTED, weINTENDED ~~will~~OR ~~need to raise additional capital~~PLANNED. ~~We currently do not have any specific plans to raise these funds.~~

~~Results~~Special ofNote ~~Operations~~Regarding Forward-Looking Statements

~~Revenues~~This annual report contains forward-looking statements about our business, financial condition and prospects that reflect our management’s assumptions and good faith beliefs based on information currently available. We can give no assurance that the expectations indicated by such forward-looking statements will be realized. If any of our assumptions should prove incorrect, or if any of the risks and uncertainties underlying such expectations should materialize, our actual results may differ materially from those indicated by the forward-looking statements.

~~There~~The ~~were~~key nofactors ~~revenues~~that ~~generated~~are not within ~~for~~our ~~the~~control ~~fiscal~~and ~~period~~that ~~ended~~may ~~April~~have 30a direct bearing on operating results include, ~~2014~~but are not limited to, acceptance of our proposed services and nothe ~~revenues~~products ~~have~~we ~~been~~expect ~~earned~~to bymarket, our ability to establish a customer base, managements’ ability to raise capital in the ~~Company~~future, ~~since~~the ~~it's~~retention ~~inception~~of key employees and changes in the regulation of our industry.

~~General~~There &may ~~Administrative~~be other risks and circumstances ~~Expenses~~that management may be unable to predict. When used in this filing, words such as, “believes,” “expects,” “intends,” “plans,” “anticipates,” “estimates” and similar expressions are intended to identify and qualify forward-looking statements, although there may be certain forward-looking statements not accompanied by such expressions.

~~General~~Item ~~and~~1B: Unresolved ~~administrative~~Staff expenses totaled $13,675 for the fiscal year ended April 30, 2014. This is compared to general and administrative expenses totaling $21,575 for the fiscal year ended April 30, 2013. This decrease in general and administrative expenses is largely attributed to a decrease in professional fees.Comments

WeThis ~~experienced~~Item is not applicable to us as we are not an accelerated filer, a ~~net~~large ~~loss~~accelerated ~~of $13~~filer,~~675~~ ~~for~~or a well-seasoned issuer; however, we have not received written comments from the ~~fiscal~~Commission ~~year~~staff ~~ended~~regarding ~~April~~our ~~30,~~periodic ~~2014~~or ~~compared~~current toreports aunder ~~net~~the ~~loss~~Securities Exchange Act of ~~$21,575~~1934 ~~for~~within the ~~fiscal~~last ~~year~~180 ~~ended~~days ~~April~~before ~~30,~~the ~~2013~~end of our last fiscal year.

~~Liquidity~~Item ~~and~~2: Description ~~Capital~~of ~~Resources~~Property

AsThe ~~of April 30, 2014, the~~ Company ~~had~~'s ~~cash~~headquarters ofand ~~$4,051.~~executive ~~Management~~offices ~~does~~are ~~not expect that the current level of cash on hand will be sufficient to fund our operation~~located ~~for~~at ~~the~~58 ~~next~~Dongcheng ~~twelve~~District, ~~month period. In the event that additional funds are required to maintain operations~~Beijing, ~~our~~China ~~officers and directors have agreed to advance us sufficient capital to allow us to continue operations~~100027. WeOur ~~may~~telephone ~~also~~number beis ~~able to obtain loans from our shareholders, but there are no agreements or understandings in place currently.~~949-419-6588

WeItem ~~believe~~3: Legal that we will require additional funding to expand our business and ensure its future profitability. We anticipate that any additional funding will be in the form of equity financing from the sale of our common stock. However, we do not have any agreements in place for any future equity financing. In the event we are not successful in selling our common stock, we may also seek to obtain short-term loans from our director. Proceedings

~~Item~~There ~~7A:~~ are no existing, pending or threatened legal proceedings ~~Quantitative~~involving ~~and~~Pan ~~Qualitative~~Ocean ~~Disclosures~~Container ~~about~~Supplies ~~Market~~Ltd., ~~Risk~~or against any of our officers or directors as a result of their involvement with the Company .

~~Please see~~ Item 1A4: Mine ~~above,~~Safety ~~"Risk Factors," for a discussion of these and other risks and uncertainties we face in our business.~~Disclosures

~~Item~~Not ~~8: Financial Statements~~applicable.

~~The~~PART Company's consolidated financial statements, together with the report thereon for the fiscal year ending April 30, 2014 are included elsewhere herein, beginning on Page F-1. Please refer to Page F-1 of this report for a list of Financial Statements.II

Item 9A5: Market ~~Controls~~for Common Equity, Related Stockholder Matters and ~~Procedures~~Small Business Issuer Purchases of Equity Securities

1Our common stock is currently quoted on the OTC Electronic Bulletin Board maintained by OTCMarkets.com ~~Evaluation~~under ofthe ~~Disclosure~~symbol ~~Controls~~“PAOC.PK”. It has been traded in the over-the-counter market on a limited basis. The following sets forth high and ~~Procedures:~~low bid price quotations for each calendar quarter during the last fiscal years that trading occurred or quotations were available,

Based on an evaluation of the Company's disclosure controls and procedures (as defined in Rules 13 (a) - 15 (e) under the Securities Exchange Act of 1943, as amended (the "Exchange Act") as of April 30 2014, the end of the period covered by this Annual Report on Form 10-K (the "Evaluation Date"), conducted under the supervision of and with the participation of the Company's executive, have concluded that the Company's disclosure controls and procedures, which are designed to ensure that information required to be disclosed by the Company in the report that it files or submits under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC's rules and forms and designed to ensure that information required to be disclosed by the Company in the reports filed or submitted under the Exchange Act is accumulated and communicated to management, including the chief executive and financial officer as appropriate to allow timely decisions regarding required disclosures are effective as of the Evaluation Date.

National Association of Securities Dealers OTC Bulletin Board⁽¹⁾
Quarter Ended	High	Low
April 30, 2015	$8.50	$2.43
January 31, 2015	$1.95	$.005
October 31, 2014	$3.60	$3.60
July 31, 2014	$4.00	$10.00

Qi The ~~Tang,~~first ~~our~~trade ~~Chief~~was ~~Executive Officer~~July ~~and Chief Financial Officer~~16, ~~has conducted an evaluation of the effectiveness of disclosure controls and procedures pursuant to Exchange Act Rule 13a-14~~2014. ~~Based on that evaluation, taking into account our limited resources and current business operations,~~ ~~they~~Quotations ~~concluded~~for ~~that~~from ~~the disclosure controls and procedures are effective in ensuring~~ that ~~all~~point ~~material information required to be filed in this annual report has been made known to them in a timely fashion~~forward. ~~There have been no significant changes in internal controls, or in other factors that could significantly affect internal controls, subsequent to the date they completed their evaluation~~

2.(1) ~~Management's~~Over-the-counter market ~~Report~~quotations onreflect ~~Internal Control~~inter-dealer ~~over~~prices ~~Financial~~without ~~Reporting:~~retail mark-up, mark-down or commission, and may not represent actual transactions.

The ~~Company's~~closing ~~management~~bid isprice ~~responsible~~ for ~~establishing~~our ~~and maintaining adequate internal control over financial reporting’s such terms is defined in Rules 13(a)~~shares ~~- 15 (f) under the Exchange Act. The Company's internal control systems has been designed to provide reasonable assurance to management and the Board~~ of ~~Directors~~common ~~regarding~~stock ~~the~~on ~~preparation~~July ~~and~~28, ~~fair~~2015 ~~presentation~~was ~~of published financial statements in accordance with U~~$3.S50. ~~generally accepted accounting principles.~~

AOur ~~company's~~common ~~internal~~stock ~~control over~~is ~~financial~~considered ~~reporting~~a low ~~includes~~priced ~~those~~security ~~policies~~under ~~and~~the ~~procedures~~“Penny ~~that~~Stock” ~~(a)~~rules ~~pertain~~promulgated toby the ~~maintenance~~Securities ofand ~~records~~Exchange ~~that~~Commission. Under these rules, broker-dealers participating in ~~reasonable~~transactions in these securities must first deliver a risk disclosure document which describes ~~detail~~risks associated with these stocks, ~~accurately~~broker-dealers’ ~~and~~duties, ~~fairly~~customers’ ~~reflect~~rights ~~the~~and ~~transactions~~remedies, market and ~~dispositions~~other ofinformation, and ~~the~~make ~~assets~~suitability ofdeterminations approving the ~~company;(b)~~customers ~~provide~~for ~~reasonable~~these ~~assurance that~~stock transactions ~~are~~based ~~recorded~~on asfinancial ~~necessary~~situation, toinvestment experience ~~permit~~and ~~preparation~~objectives. ofBroker-dealers ~~financial~~must ~~statements~~also disclose these restrictions in ~~accordance~~writing, ~~with~~provide ~~generally~~monthly ~~accepted~~account statements ~~accounting~~to ~~principles~~customers, and ~~that~~obtain ~~receipts~~specific ~~and~~written ~~expenditures~~consent of ~~the~~each ~~company~~customer. ~~are~~With ~~being~~these ~~made~~restrictions, ~~only~~the inlikely ~~accordance~~effect ~~with authorizations~~ of ~~management~~designation ~~and~~as a ~~director~~low ofpriced ~~the~~stock ~~company;~~is ~~and~~to ~~(c)~~decrease ~~provide~~the ~~reasonable~~willingness ~~assurance~~of ~~regarding~~broker-dealers ~~prevention~~to ormake ~~timely~~a ~~detection~~market offor ~~unauthorized acquisition~~the stock, ~~use~~to ordecrease ~~disposition~~the liquidity of the stock and increase the ~~company's~~transaction ~~assets~~cost ~~that~~of ~~could~~sales ~~have~~and apurchases ~~material~~of ~~effect~~these onstocks ~~the~~compared ~~financial~~to ~~statements~~other securities.

~~All~~As internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentations. Because of ~~inherent~~April ~~limitations due to~~30, ~~for~~ ~~example~~2015, ~~the~~there ~~potential~~were ~~for~~approximately ~~human~~30 ~~error or circumvention of controls, internal controls over financial reporting may not prevent~~stockholders ~~or detect misstatements. Also, projections~~ of ~~any~~record ~~evaluation~~ of ~~effectiveness to future periods are subject to~~ the ~~risk~~Company's ~~that~~Common ~~controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate~~Stock.

The Company's ~~management~~has not paid any cash dividends to date, ~~under~~and it ~~the~~has ~~supervision~~no intention of paying any cash dividends on its common stock in the ~~chief~~foreseeable ~~executive~~future. The declaration and ~~financial~~payment ~~officer,~~of ~~assessed~~dividends is subject to the ~~effectiveness~~discretion of ~~the~~its ~~Company's~~Board ~~internal~~of ~~control~~Directors. ~~over financial~~The ~~reporting~~timing, asamount and form of ~~April~~dividends, 30if any, ~~2013.~~will ~~Based~~depend on, ~~its~~among other ~~assessment~~things, ~~management~~results ~~believes~~of ~~that~~operations, asfinancial ofcondition, ~~April~~cash ~~30,~~requirements ~~2014,~~and ~~the~~other ~~Company's internal~~factors ~~control~~deemed ~~over~~relevant ~~financial~~by ~~reporting~~the ~~was~~Board ~~effective~~of Directors.

3.There ~~Changes~~are inno ~~Internal~~outstanding ~~Controls~~options or warrants or convertible ~~over~~securities ~~Financial~~to ~~Reporting:~~purchase our common equity.

~~During~~The ~~the~~ Company's ~~last~~has ~~fiscal quarter~~never ofissued ~~2014~~securities ~~(the~~under ~~fourth~~and ~~fiscal~~does ~~quarter), there were no changes in the Company's internal control over financial reporting~~not ~~(as defined in Rules 13 (a) - 15 (f) that~~ have ~~materially~~any ~~affected,~~equity orcompensation ~~are reasonably likely to materially affect, the Company's internal control over financial reporting~~plan.

~~Item~~Purchase ~~9B:~~of ~~Other~~Equity ~~Information~~Securities by the Issuer and Affiliated Purchasers

~~None~~We did not purchase any of our shares of common stock or other securities during the year ended April 30, 2015.

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

~~Officers and Directors~~None.

~~Each~~Item of6: Selected ~~our~~Financial directors serves until his or her successor is elected and qualified. Each of our officers is elected by the board of directors to a term of one (1) year and serves until his or her successor is duly elected and qualified, or until he or she is removed from office. The board of directors has no nominating, auditing or compensation committees.Data

~~The~~As ~~name,~~a ~~age,~~“smaller ~~and~~reporting ~~position~~company”, ofwe ~~our~~are ~~present~~not ~~officers~~required ~~and~~to ~~directors~~provide ~~are~~the ~~set~~information ~~forth~~required ~~below:~~by this Item.

Name	Age	Position Held
Qi Tang	37	President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer, Treasurer, Secretary, and Director

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

~~Each~~The ~~director~~following ~~serves~~discussion ~~until~~should ~~our~~be read in conjunction ~~next~~with ~~annual~~our ~~meeting~~audited offinancial statements and the ~~stockholders~~related ornotes ~~unless~~for ~~they~~the ~~resign~~years ~~earlier~~ended April 30, 2015 and April 30, 2014 that appear elsewhere in this annual report. The ~~Board~~following ofdiscussion ~~Directors~~contains ~~elects~~forward-looking ~~officers~~statements that reflect our plans, estimates and ~~their~~beliefs. Our ~~terms~~actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or ofcontribute ~~office~~to such differences include, but are atnot ~~the~~limited ~~discretion~~to ofthose discussed below and elsewhere in this registration statement, particularly in the ~~Board~~section ofentitled ~~Directors~~"Risk Factors" in this annual report.

~~Background~~Our ofaudited ~~officers~~financial ~~and~~statements are stated in United ~~directors~~States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

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

~~Audit~~Pan ~~Committee~~Ocean ~~Financial~~Container Supplies Ltd. was incorporated in the ~~Expert~~state of Nevada on June 15, 2006. The Company intends to operate as a software developer which will create a software interface which will integrate existing cellular phone devices with an automobile's existing navigation system in order to relay text or email message through an automobile's sound system or navigation display. The initial region we plan to market our website is in major city centers in China. We currently have not advanced beyond the business plan state from our inception until the date of this filing. We anticipate that in order for us to begin commercialization and retail sale of our product, we will need to raise additional capital. We currently do not have any specific plans to raise these funds.

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

~~Conflicts of Interest~~Revenues

~~The~~There ~~only~~were ~~conflict~~no ~~that~~revenues wegenerated ~~foresee is~~for ~~that~~the ~~our~~fiscal ~~officers~~period ended April 30, 2015 and ~~directors~~no ~~devote~~revenues ~~time~~have tobeen ~~projects~~earned ~~that~~by dothe ~~not~~Company ~~involve~~since usour inception.

~~SECTION~~General ~~16(A)~~& ~~BENEFICIAL~~Administrative ~~OWNER REPORTING COMPLIANCE~~Expenses

~~Section~~General ~~16(a) of the Securities~~ and ~~Exchange~~administrative ~~Act~~expenses oftotaled ~~1934~~$62,590 ~~requires~~for ~~that~~ the fiscal ~~Company's~~year ~~directors,~~ended ~~executive~~April ~~officers~~30, ~~and~~2015. ~~persons~~This ~~who~~is ~~own~~compared ~~more~~to ~~than~~general ~~10%~~and ofadministrative ~~registered class~~expenses oftotaling ~~the Company's equity securities~~$13,675 orfor ~~file with~~ the ~~Securities~~fiscal ~~and~~year ended ~~Exchange~~April ~~Commission (SEC)~~30, ~~initial~~2014. ~~reports~~This ofincrease ~~ownership and report of changes~~ in ~~ownership~~general ~~of common stock~~ and ~~other~~administrative ~~equity~~expenses ~~securities~~is oflargely ~~the~~attributed ~~Company.~~to ~~Officers,~~an ~~directors,~~increase ~~and~~in ~~greater~~advertising ~~than~~and ~~10%~~marketing ~~beneficial~~expenses, ~~owners~~legal ~~are~~fees ~~required~~and byprofessional ~~SEC~~fees. ~~regulation~~The toCompany ~~furnish~~has ~~the~~incurred ~~Company~~additional ~~with~~professional ~~copies~~fees ofrelating ~~all~~to ~~Section 16(~~a) ~~reports they~~prospective ~~file~~merger. ~~As of the fiscal year ending April 30, 2014, Form 3 reports were not timely filed by Qi Tang, the Company's President.~~

~~Code~~We experienced a net loss of ~~Ethics~~$ 62,590 for the fiscal year ended April 30, 2015 compared to a net loss of $13,675 for the fiscal year ended April 30, 2014.

~~The~~Liquidity ~~Company has adopted code of ethics for all of the employees, directors~~ and ~~officers~~Capital ~~which was previously filed as Exhibit 14.1.~~Resources

~~Item~~As ~~11:~~ of April 30, 2015, the Company had cash of $4,051. Management ~~Executive~~does ~~Compensation~~not expect that the current level of cash on hand will be sufficient to fund our operation for the next twelve month period. In the event that additional funds are required to maintain operations, our officers and directors have agreed to advance us sufficient capital to allow us to continue operations. We may also be able to obtain loans from our shareholders, but there are no agreements or understandings in place currently.

~~The~~On ~~following~~July ~~table~~13, ~~sets~~2015, ~~forth information~~we ~~with~~increased ~~respect~~our toLine ~~compensation~~of ~~paid~~Credit byagreement with usFusion toBusiness ~~our~~Group ~~officers~~Inc. ~~and~~to ~~directors~~$200,000.00 ~~during~~for ~~the~~working ~~three~~capital ~~most~~purposes. ~~recent~~We ~~fiscal~~previously had ~~years.~~a ~~This information~~Line ~~includes~~of ~~the~~Credit ~~dollar~~Promissory Agreement ~~value~~Note ofwith ~~base~~Fusion ~~salaries,~~Business ~~bonus~~Group ~~awards~~Inc ~~and~~for ~~number~~the amount of ~~stock~~$100,000.00. ~~options~~The ~~granted,~~amount ~~and~~was ~~certain~~increased ~~other~~to ~~compensation~~$200, if000.00 ~~any~~after negotiations.

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 Tang	2014	0	0	0	0	0	0	0
Qi Tang	2013	0	0	0	0	0	0	0
Qi Tang	2012	0	0	0	0	0	0	0
Qi Tang	2011	0	0	0	0	0	0	0
President, Treasurer, Secretary, and Director	2010	0	0	0	0	0	0	0
	2009	0	0	0	0	0	0	0

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

~~[1] All~~Going ~~compensation received by the officers and directors has been disclosed.~~Concern

~~Option/SAR~~The ~~Grants~~audited financial statements included with this annual report have been prepared on the going concern basis which assumes that adequate sources of financing will be obtained as required and that our assets will be realized and liabilities settled in the ordinary course of business. Accordingly, the consolidated audited financial statements do not include any adjustments related to the recoverability of assets and classification of assets and liabilities that might be necessary should we be unable to continue as a going concern.

~~There~~Off-Balance ~~are~~Sheet ~~no stock option, retirement, pension, or profit sharing plans for the benefit of our officers and directors.~~Arrangements

~~Long~~We have no off-~~Term~~balance ~~Incentive~~sheet ~~Plan~~arrangements ~~Awards~~that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders.

~~We do not have any long-term incentive plans.~~Inflation

~~Compensation~~The effect of ~~Directors~~inflation on our revenue and operating results has not been significant.

WeItem do7A: Quantitative ~~not~~and ~~have any plans to pay~~Qualitative ~~our~~Disclosures ~~directors~~about ~~any~~Market ~~money.~~Risk

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

~~Under~~Item ~~our~~8: Financial Articles of Incorporation and Bylaws of the corporation, we may indemnify an officer or director who is made a party to any proceeding, including a law suit, because of his position, if he acted in good faith and in a manner he reasonably believed to be in our best interest. We may advance expenses incurred in defending a proceeding. To the extent that the officer or director is successful on the merits in a proceeding as to which he is to be indemnified, we must indemnify him against all expenses incurred, including attorney's fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the officer or director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Nevada.Statements

~~Regarding~~The ~~indemnification~~Company's ~~for liabilities~~consolidated ~~arising~~financial ~~under the Securities Act of 1933~~statements, ~~which~~together with ~~may~~the bereport ~~permitted~~thereon tofor ~~directors~~the orfiscal ~~officers~~year ~~under~~ending ~~Nevada~~April ~~law~~30, we2014 are ~~informed~~ ~~that,~~included inelsewhere ~~the~~herein, ~~opinion~~beginning ofon ~~the~~Page ~~Securities~~F-1. ~~and~~Please refer ~~Exchange~~to ~~Commission,~~Page ~~indemnification~~F-1 isof ~~against~~this ~~public~~report ~~policy,~~for asa ~~expressed in~~list ~~the~~of ~~Act~~Financial ~~and is, therefore, unenforceable~~Statements.

Item 129A: ~~Security~~Controls ~~Ownership of Certain Beneficial Owners~~ and ~~Management and Related Stockholder Matters~~Procedures

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

Name of Beneficial Owner	Direct Amount of Beneficial Owner	Position	Percent of Class
Qi Tang	32,000,000	CEO, CFO, Secretary, Director	72.72%
All officers and directors as a Group (1 person)			72.72%

Based on an evaluation of the Company's disclosure controls and procedures (as defined in Rules 13 (a) - 15 (e) under the Securities Exchange Act of 1943, as amended (the "Exchange Act") as of April 30 2015, the end of the period covered by this Annual Report on Form 10-K (the "Evaluation Date"), conducted under the supervision of and with the participation of the Company's executive, have concluded that the Company's disclosure controls and procedures, which are designed to ensure that information required to be disclosed by the Company in the report that it files or submits under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC's rules and forms and designed to ensure that information required to be disclosed by the Company in the reports filed or submitted under the Exchange Act is accumulated and communicated to management, including the chief executive and financial officer as appropriate to allow timely decisions regarding required disclosures are effective as of the Evaluation Date.

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

WeManagement's ~~have~~Report noon ~~equity~~Internal ~~compensation~~Control over Financial ~~plans.~~Reporting:

~~Item~~The ~~12:~~Company's ~~Certain~~management ~~Relationships~~is responsible for establishing and maintaining adequate internal control over financial reporting’s such terms is defined in Rules 13(a) - 15 (f) under the Exchange Act. The Company's internal control systems has been designed to provide reasonable assurance to management and ~~Related~~the ~~Transactions~~Board of Directors regarding the preparation and fair presentation of published financial statements in accordance with U.S. generally accepted accounting principles.

WeA ~~issued~~company's ~~32,000,000~~internal ~~shares~~control ofover financial reporting includes ~~common~~those ~~stock~~policies and procedures that (a) pertain to Qithe ~~Tang~~maintenance of records that, ~~our~~in ~~president~~reasonable detail, accurately and afairly reflect ~~member~~the transactions and dispositions of the ~~board~~assets of ~~directors~~the company;(b) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in ~~June~~accordance ~~2006~~with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in ~~consideration~~accordance with authorizations of $4management and director of the company; and (c) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,~~000~~ use or disposition of the company's assets that could have a material effect on the financial statements.

~~Item~~All ~~13:~~internal ~~Exhibits~~control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentations. Because of inherent limitations due to, for example, the potential for human error or circumvention of controls, internal controls over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

~~Exhibit~~The NoCompany's management, under the supervision of the chief executive and financial officer, assessed the effectiveness of the Company's internal control over financial reporting as of April 30, 2015. Based on its assessment, management believes that as of April 30, 2015, the Company's internal control over financial ~~Description~~reporting was effective.

~~3.1* Articles~~Changes ofin ~~Incorporation~~Internal ofControls ~~the~~over ~~Company~~Financial ~~(incorporated by reference to the Form SB-2 filed with the Securities and Exchange Commission on July 19, 2007)~~Reporting:

~~3.2* Bylaws~~During the Company's last fiscal quarter of 2015 (the fourth fiscal quarter), there were no changes in the Company's internal control over financial reporting (~~incorporated~~as bydefined ~~reference~~in toRules ~~the~~13 ~~Form~~(a) SB-2 15 ~~filed~~(f) ~~with~~that ~~the~~have ~~Securities~~materially ~~and~~affected, ~~Exchange~~or ~~Commission~~are onreasonably ~~July~~likely 19to materially affect, the Company's internal control over financial ~~2007)~~ reporting.

~~10.1* Website~~Item ~~Design~~9B: ~~Contract~~Other ~~(incorporated by reference to the Form SB-2 filed with the Securities and Exchange Commission on July 19, 2007)~~Information

~~14 Code of Ethics~~None

~~31 Certification~~Item of10: Directors, ~~the Chief~~ Executive ~~Officer~~Officers, Promoters and ~~Chief~~Control ~~Financial~~Persons; ~~Officer~~Compliance ~~pursuant~~with toSection ~~Rule~~16(a) ~~13a-14~~ of the ~~Securities and~~ Exchange ~~Act~~ ~~of 1934 as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley~~ Act ~~of 2002~~

~~32 Certification~~Officers ~~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~~Directors

~~Item~~Each ~~14:~~of ~~Principal~~our ~~Accountant~~directors serves until his or her successor is ~~Fees~~elected and ~~Services~~qualified. Each of our officers is elected by the board of directors to a term of one (1) year and serves until his or her successor is duly elected and qualified, or until he or she is removed from office. The board of directors has no nominating, auditing or compensation committees.

1)The ~~Audit~~name, ~~Fees~~age, and position of our present officers and directors are set forth below:

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

Name	Age	Position Held
Qi Tang	38	President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer, Treasurer, Secretary, and Director

~~April~~Each ~~30,~~director ~~2014~~serves -until ~~$2,000~~our ~~Jimmy~~next annual meeting of the Pstockholders or unless they resign earlier. ~~Lee,~~The ~~CPA,~~Board Pof Directors elects officers and their terms of office are at the discretion of the Board of Directors.C.

~~April 30,~~Background ~~2013~~of -officers ~~$1,000~~and ~~Jimmy~~directors ~~P. Lee, CPA, P.C.~~

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

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

~~April~~None ~~30,~~of ~~2014~~the -following $0events ~~Jimmy P.~~have ~~Lee,~~occurred ~~CPA,~~during ~~P.C.~~the past ten years and are material to an evaluation of the ability or integrity of any director or officer of the Company:

~~April~~1. 30A petition under the Federal bankruptcy laws or any state insolvency law was filed by or against, ~~2013~~or -a $0receiver, ~~Jimmy~~fiscal ~~P. Lee~~agent or similar officer was appointed by a court for the business or property of such person, ~~CPA~~or any partnership in which he was a general partner at or within two years before the time of such filing, Por any corporation or business association of which he was an executive officer at or within two years before the time of such filing; 2.C Such person was convicted in a criminal proceeding or is a named subject of a pending criminal proceeding (excluding traffic violations and other minor offenses); 3. Such person was the subject of any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him from, or otherwise limiting, the following activities:

3)a. ~~Tax~~Acting ~~Fees~~as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;

~~The~~b. ~~aggregate~~Engaging ~~fees~~in ~~billed~~any ~~in each~~type of ~~the~~business ~~last~~practice; ~~two~~or ~~fiscal~~c. ~~years~~Engaging ~~for~~in ~~professional~~any ~~services~~activity ~~rendered~~in byconnection with the ~~principal~~purchase ~~accountant~~or ~~for~~sale ~~tax~~of ~~compliance,~~any ~~tax~~security ~~advice, and~~or ~~tax~~commodity ~~planning~~or ~~was:~~in connection with any violation of Federal or State securities laws or Federal commodities laws;

~~April~~4. 30Such person was the subject of any order, ~~2014~~judgment -or ~~$0 Jimmy~~decree, Pnot subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity; 5. ~~Lee~~Such person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, ~~CPA~~and the judgment in such civil action or finding by the Commission has not been subsequently reversed, Psuspended, or vacated; 6.C. Such person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;

~~April~~7. 30Such person was the subject of, ~~2013~~or -a ~~$0 Jimmy~~party P.to, ~~Lee~~any Federal or State judicial or administrative order, ~~CPA~~judgment, ~~P.C.~~decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

4)a. ~~All~~Any ~~Other~~Federal ~~Fees~~or State securities or commodities law or regulation; or b. Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

~~The~~c. ~~aggregate~~Any ~~fees~~law ~~billed~~or ~~in each~~regulation ofprohibiting ~~the~~mail ~~last~~or ~~two~~wire ~~fiscal~~fraud ~~years~~or ~~for~~fraud ~~the products and services provided by the principal accountant, other than the services reported~~ in ~~paragraphs~~connection ~~(1),~~with ~~(2),~~any ~~and~~business ~~(3)~~entity; ~~was:~~or

~~April~~8. 30Such person was the subject of, ~~2014~~or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory ~~$0 Jimmy~~organization P(as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. ~~Lee~~78c(a)(26))), ~~CPA,~~any Pregistered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29)), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

~~April~~Audit ~~30,~~Committee ~~2013~~Financial ~~- $0 Jimmy P. Lee, CPA, P.C.~~Expert

12We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we are only beginning our commercial operations, at the present time, we believe the services of a financial expert are not warranted.

~~SIGNATURES~~Conflicts of Interest

~~Pursuant~~The toonly ~~the~~conflict ~~requirements of~~that ~~Section~~we 13foresee oris ~~15(d)~~that ofour ~~the~~officers ~~Securities~~and directors ~~Exchange~~devote ~~Act~~time ~~of 1934, the Registrant has duly caused this report~~ to beprojects ~~signed~~that ondo ~~its behalf~~not byinvolve ~~the undersigned, thereunto duly authorized on this 13th day of August, 2014~~us.

~~Pan~~SECTION ~~Ocean Container~~16(A) ~~Supplies~~BENEFICIAL ~~Ltd.~~OWNER REPORTING COMPLIANCE

Section 16(~~Registrant~~a) of the Securities and Exchange Act of 1934 requires that the Company's directors, executive officers, and persons who own more than 10% of registered class of the Company's equity securities, or file with the Securities and Exchange Commission (SEC), initial reports of ownership and report of changes in ownership of common stock and other equity securities of the Company. Officers, directors, and greater than 10% beneficial owners are required by SEC regulation to furnish the Company with copies of all Section 16(a) reports they file. As of the fiscal year ending April 30, 2015, Form 3 reports were not timely filed by Qi Tang, the Company's President.

~~By:~~Code ~~/s/ Qi~~of ~~Tang~~Ethics

QiWe ~~Tang~~have adopted a Code of Ethics that apples to, among other persons, our company’s principal executive officers and senior financial executives, as well as persons performing similar functions.

~~President and~~Item ~~Chief~~ 11: Executive ~~Officer~~Compensation

~~Pursuant~~The tofollowing ~~the~~table ~~requirements of~~sets ~~the~~forth ~~Securities~~information ~~Exchange~~with ~~Act~~respect ofto compensation ~~1934,~~paid ~~this~~by ~~report~~us ~~has~~to ~~been~~our ~~signed~~officers ~~below~~and bydirectors during the ~~following~~three ~~persons~~most onrecent ~~behalf~~fiscal ofyears. ~~the~~This ~~registrant~~information includes the dollar value of base salaries, bonus awards and innumber ~~the~~of ~~capacities~~stock options granted, and oncertain ~~the~~other ~~dates~~compensation, ~~indicated:~~if any.

Signature	Title	Date
Summary Compensation Table
/s/ Qi Tang	President, CEO, Secretary, Treasurer and Director	August 13, 2014
					Long Term Compensation
Qi Tang
	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 Tang	2015	0	0	0	0	0	0	0
President, Treasurer, Secretary, and Director	2014	0	0	0	0	0	0	0

~~INDEX~~[1] All compensation received by the officers TOand ~~FINANCIAL~~directors ~~STATEMENTS~~has been disclosed.

~~Report of~~Employment ~~Independent Registered Public Accounting Firm~~Agreements

Balance Sheets for the fiscal year ended April 30, 2014 and period ended April 30, 2013 F-2None.

~~Statements of~~Outstanding ~~Operations~~Stock ~~for~~Awards ~~the~~at ~~fiscal year ended April 30, 2014 and period ended April 30, 2013~~ Year ~~F-3~~End

Statements of Cash Flows for the fiscal year ended April 30, 2014 and period ended April 30, 2013 F-4None.

~~Statements of~~Options ~~Shareholder's~~Exercises ~~Equity~~and ~~(Deficit)~~ Stocks ~~F-5~~Vested

Notes to Financial Statements F-6None.

~~Report~~ Grants of ~~Independent~~Plan-Based ~~Registered Public Accounting Firm~~Awards

~~To the Board of Directors and~~None.

~~Stockholders of~~Non-Qualified ~~Pan~~Deferred ~~Ocean Container Supplies Ltd. f/k/a Nevaeh Enterprises Ltd~~Compensation

~~We have audited the accompanying balance sheets of Pan Ocean Container Supplies Ltd~~None. f/k/a Nevaeh Enterprises Ltd. as of April 30, 2014 and 2013, and the related statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the years in the two-year period ended April 30, 2014, and for the period from June 15, 2006 (inception) to April 30, 2014. Pan Ocean Container Supplies Ltd. f/k/a Nevaeh Enterprises Ltd’s management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements based on our audits.

WeGolden ~~conducted our~~Parachute audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.Compensation

~~In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Pan Ocean Container Supplies Ltd~~None. f/k/a Nevaeh Enterprises Ltd as of April 30, 2014 and 2013, and the results of its operations and its cash flows for each of the years in the two-year period ended April 30, 2014, and for the period from June 15, 2006 (inception) to April 30, 2014, in conformity with accounting principles generally accepted in the United States of America.

~~The~~Compensation accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has incurred accumulated deficits of $76,654 as of April 30, 2014. The Company incurred a net loss of $13,675 and $21,575 for the years ended April 30, 2014 and 2013, respectively. These factors raise substantial doubt about its ability to continue as a going concern. Management’s plans concerning this matter are also described in Note 1. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.Directors

~~/s/~~Directors ~~Jimmy~~do Pnot receive fixed fees and other compensation for their services as Directors. The Board of Directors has the authority to fix the compensation of Directors. ~~Lee~~No amounts have been paid to, ~~CPA~~or PCaccrued to, Directors in such capacity.

~~Astoria,~~Indemnification NY

~~August~~Under 11our Articles of Incorporation and Bylaws of the corporation, ~~2014~~we may indemnify an officer or director who is made a party to any proceeding, including a law suit, because of his position, if he acted in good faith and in a manner he reasonably believed to be in our best interest. We may advance expenses incurred in defending a proceeding. To the extent that the officer or director is successful on the merits in a proceeding as to which he is to be indemnified, we must indemnify him against all expenses incurred, including attorney's fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the officer or director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Nevada.

Pan Ocean Container Supplies, Ltd.
Formerly Known as Neveah Enterprises Ltd.
(A Development Stage Company)
Balance Sheets
					As of April 30,	As of April 30,
					2014	2013
				ASSETS
Current Assets
	Cash and Cash Equivalents				$ 4,051	4,051
		TOTAL CURRENT ASSETS
TOTAL ASSETS					$ 4,051	4,051
				LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
	Accounts Payable and Accrued Liabilities				$ 61,705	48,030
TOTAL CURRENT LIABILITIES					61,705	48,030
COMMITMENTS (Note 4)
Stockholders' Equity
	Common Stock
		Authorized:
			500,000,000 common shares at $0.001 par value
		Issued and outstanding:
			44,000,000 common shares		44,000	44,000
	Additional paid-in capital				(25,000)	(25,000)
	(Deficit) accumulated during the development stage				(76,654)	(62,979)
TOTAL STOCKHOLDERS' EQUITY					(57,654)	(43,979)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY					$ 4,051	4,051
The accompanying notes are an integral part of the consolidated financial statements.

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

Pan Ocean Container Supplies, Ltd.
Formerly Known as Neveah Enterprises Ltd.
(A Development Stage Company)
Statements of Operations
						From June 15, 2006
		For the Three Months Ended		For the Year Ended	For the Year Ended	(Inception) to
		`April 30	`April 30	April 30,	April 30,	April 30,
		2014	2013	2014	2013	2014
General and Administration Expenses
	Filing Fees	$ -	$ -	$ 420		1,414
	Legal Fees	$ 8,740		8,740		8,740
	Professional Fees	2,965	7,955	4,515	21,575	65,867
	Bank charges and interest	-	-	-		633
Operating loss		11,705	7,955	13,675	21,575	76,654
Net (loss) for the period		$ (11,705)	$ (7,955)	$ (13,675)	(21,575)	(76,654)
Net (loss) per share
	Basic and diluted	(0.00)	(0.00)	(0.00)	(0.00)
Weighted Average Number of Common Shares Outstanding
	Basic and diluted	44,000,000	44,000,000	44,000,000	44,000,000
The accompanying notes are an integral part of the consolidated financial statements.

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

Pan Ocean Container Supplies, Ltd.
Formerly Known as Neveah Enterprises Ltd.
(A Development Stage Company)
Statements of Cash Flows
											From June 15, 2006
		For the Year Ended					For the Year Ended				(Inception) to
		April 30,					April 30,				April 30,
		2014					2013				2014
Operating Activities
	Net (loss) for the period	$ (13,675)					(21,575)				(76,654)
Changes in non-cash working capital items
	Accounts Payable and Accrued Liabilities	13,675					21,575				61,705
Cash used in operating activities		-					-				(14,949)
Financing Activities
	Cash received for shares issued	-					-				44,000
	Additional Paid-in Capital										(25,000)
Cash provided by financing activities		-					-				19,000
Cash increase (decrease) during the Period		-				-	-				4,051
Cash, Beginning of Period		4,051				-	4,051				-
Cash, End of Period		4,051					4,051				4,051
The accompanying notes are an integral part of the consolidated financial statements.
Pan Ocean Container Supplies, Ltd.
Formerly Known as Neveah Enterprises Ltd.
(A Development Stage Company)
Statement of Changes in Stockholders’ Equity (Deficit)
From June 15, 2006 (Inception Date) to April 30, 2014
										Deficit
										Accumulated
									Additional	During the			Total
			Common Stock						Paid-in	Development			Stockholders'
			Shares		Amount				Capital	Stage			Equity
Common stock issued for cash:
- at $0.000125 per share, August 1, 2006			32,000,000		$ 32,000				$(28,000)				$ 4,000
Comprehensive income (loss)
- Net Loss for the period from Inception June 15, 2006 to April 30, 2007										(1,734)			(1,734)
Balance, as at April 30, 2007			32,000,000		$ 32,000				$(28,000)	$ (1,734)			$ 2,266
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2008										(5,412)			(5,412)
Balance, as at April 30, 2008			32,000,000	$	32,000			$	(28,000)	(7,146)		$	(3,146)
Common stock issued for cash:			12,000,000		12,000				3,000				15,000
- at $0.00125 per share April 30, 2009
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2009										(4,977)			(4,977)
Balance, as at April 30, 2009			44,000,000	$	44,000			$	(25,000)	(12,123)		$	6,877
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2010										(4,681)			(4,681)
Balance, as at April 30, 2010			44,000,000	$	44,000			$	(25,000)	(16,804)		$	2,196
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2011										(4,300)			(4,300)
Balance, as at April 30, 2011			44,000,000	$	44,000			$	(25,000)	(21,104)		$	(2,104)
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2012										(20,300)			(20,300)
Balance, as at April 30, 2012			44,000,000	$	44,000			$	(25,000)	(41,404)		$	(22,404)
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2013										(21,575)			(21,575)
Balance, as at April 30, 2013			44,000,000	$	44,000			$	(25,000)	(62,979)		$	(43,979)
Comprehensive income (loss)
- Net Loss for the year ended April 30, 2014										(13,675)			(13,675)
Balance, as at April 30, 2014			44,000,000	$	44,000			$	(25,000)	(76,654)		$	(57,654)
The accompanying notes are an integral part of the consolidated financial statements.

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

PAN OCEAN CONTAINER SUPPLES, LTD.

Name of Beneficial Owner	Direct Amount of Beneficial Owner	Position	Percent of Class
Qi Tang	32,000,000	CEO, CFO, Secretary, Director	72.72%
All officers and directors as a Group (1 person)			72.72%

~~F/K/A NEVAEH~~Securities ~~ENTERPRISES~~authorized ~~LTD~~for issuance under equity compensation plans.

~~(A Development~~We ~~Stage~~have ~~Company)~~no equity compensation plans.

~~Notes to~~DESCRIPTION ~~the~~OF ~~Financial Statements~~SECURITIES

~~For~~The following is a summary of the ~~Year~~rights ~~Ended~~of ~~April~~our 30common stock and related provisions of our Articles of Incorporation and By-laws, ~~2014~~as they will be in effect upon the closing of our proposed offering. For more detailed information, please see our Articles of Incorporation or By-laws in our filings with the Securities and Exchange Commission.

~~1. Nature~~The following statements relating to the capital stock set forth the material terms of our securities; however, reference is made to the more detailed provisions of, and ~~Continuance~~such statements are qualified in their entirety by reference to, the Articles of Incorporation and the By-laws, copies of ~~Operations~~which are filed as exhibits to prior filings.

~~Pan~~Common Ocean Container Supplies, Ltd formerly known as Nevaeh Enterprises Ltd. (the “Company”) is a development stage company which was incorporated in the State of Nevada, United States of America on June 15, 2006. The Company intends to operate as a software developer which will create a software interface which will integrate existing cellular phone devices with an automobile's existing navigation system in order to relay text or email message through an automobile's sound system or navigation display.Stock

~~These financial statements have been prepared on a going concern basis.~~ The ~~Company has accumulated a deficit~~ holders of ~~$76,654~~our ~~since~~Common ~~inception~~Stock ~~and~~are ~~has~~entitled ~~yet~~ to ~~achieve~~one ~~profitable~~vote ~~operations~~per ~~and~~share ~~further~~on ~~losses~~all ~~are~~matters ~~anticipated~~to inbe ~~the~~voted ~~development~~on ofby ~~its~~our ~~business~~stockholders, ~~raising~~including ~~substantial doubt about~~ the ~~Company’s~~election of ~~ability~~directors. toOur ~~continue~~stockholders asare anot ~~going~~entitled ~~concern. Its ability~~ to ~~continue~~cumulative asvoting arights, ~~going~~and, ~~concern~~accordingly, ~~is dependent upon~~ the ~~ability~~holders of ~~the~~a ~~Company~~majority toof ~~generate profitable operations in~~ the shares ~~future~~voting ~~and/or~~for ~~to obtain~~ the ~~necessary~~election ~~financing~~of todirectors ~~meet~~can ~~its~~elect ~~obligations~~the ~~and~~entire ~~repay~~board ~~its~~of ~~liabilities~~directors ~~arising~~if ~~from normal business operations when~~ they ~~come~~choose ~~due. Management plans~~ to ~~continue to provide for its working capital needs by seeking loans from its shareholders. These financial statements~~ do ~~not~~so ~~include~~and, ~~any~~in ~~adjustments~~that to event, the ~~recoverability~~holders ~~and classification~~ of ~~assets, or~~ the ~~amount~~remaining ~~and~~shares ~~classification~~will ofnot ~~liabilities that may~~ be ~~necessary~~able ~~should~~to ~~the~~elect ~~Company~~any beperson ~~unable~~ to ~~continue~~our asboard aof ~~going concern~~directors.

The holders of the Company’s ~~year-end~~Common isStock ~~April~~are 30entitled to receive ratably such dividends, if any, as may be declared from time to time by the board of directors, in its discretion, from funds legally available there for and subject to prior dividend rights of holders of any shares of our Preferred Stock which may be outstanding. Upon the Company’s liquidation, dissolution or winding up, subject to prior liquidation rights of the holders of our Preferred Stock, if any, the holders of our Common Stock are entitled to receive on a pro rata basis our remaining assets available for distribution. Holders of the Company’s Common Stock have no preemptive or other subscription rights, and there are no conversion rights or redemption or sinking fund provisions with respect to such shares. All outstanding shares of the Company’s Common Stock are, and all shares being offered by this prospectus will be, fully paid and not liable to further calls or assessment by the Company.

2.Changes ~~SUMMARY~~in ~~OF SIGNIFICANT ACCOUNTING POLICIES~~Control

~~The~~We ~~financial~~are ~~statements~~unaware of ~~the~~any ~~Company~~contract ~~have~~or ~~been~~other ~~prepared~~arrangement or inprovisions ~~accordance~~of ~~with~~our ~~accounting~~Articles ~~principles~~or ~~generally~~Bylaws ~~accepted in~~ the ~~United~~operation ~~States~~ of ~~America.~~which ~~Because~~may at a ~~precise~~subsequent ~~determination~~date ofresult ~~many~~in ~~assets~~a ~~and~~change ~~liabilities~~of iscontrol ~~dependent~~of ~~upon~~our ~~future~~company. There ~~events,~~are ~~the~~not ~~preparation~~any ofprovisions ~~financial~~in ~~statements~~our ~~for~~Articles aor ~~period~~Bylaws, ~~necessarily involves~~ the ~~use~~operation of ~~estimates,~~ which ~~have~~would ~~been~~delay, ~~made~~defer, ~~using~~or ~~careful~~prevent ~~judgment.~~a ~~Actual~~change ~~results~~in ~~may~~control of ~~vary~~our ~~from these estimates~~company.

~~The~~Item ~~financial~~13: ~~statements~~Certain ~~have,~~Relationships inand ~~management’s~~Related ~~opinion, been properly prepared within the framework of the significant accounting policies summarized below:~~Transactions

~~Cash~~We issued 32,000,000 shares of common stock to Qi Tang, our president and ~~Cash~~a ~~Equivalents~~member of the board of directors in June 2006, in consideration of $4,000.

~~Cash~~Item ~~equivalents~~14: ~~comprise~~Principal ~~certain~~Accountant ~~highly~~Fees ~~liquid~~and ~~instruments with a maturity of three months or less when purchased.~~Services

~~Reclassification~~1) ~~Certain~~Audit ~~amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported net income or losses.~~Fees

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

~~The~~April ~~Company~~30, ~~complies~~2015 ~~with~~-$4,200 ~~the~~Jimmy ~~FASB~~P. ~~Accounting~~Lee, ~~Standards~~CPA, ~~Codification (ASC) Topic 915 Development Stage Entities for its characterization of the Company as development stage~~P.C.

~~Impairment~~April of30, ~~Long~~2014 ~~Lived~~-$2,000 Jimmy ~~Assets~~P. Lee, CPA, P.C.

~~Long-lived~~2) ~~assets~~Audit ~~are reviewed for impairment in accordance with ASC Topic 360, "Accounting for the Impairment or Disposal of Long~~- ~~lived~~Related Assets". Under ASC Topic 360, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized or the amount, if any, which the carrying value of the asset exceeds the fair value.Fees

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

~~The~~April ~~Company~~30, is2015 ~~located and~~- ~~operating~~$0 ~~outside~~Jimmy ~~of the United States of America~~P. ItLee, ~~maintains~~CPA, ~~its accounting records in U~~P.SC. ~~Dollars, as follows:~~

AtApril ~~the transaction date~~30, ~~each~~2014 ~~asset,~~- ~~liability,~~$0 ~~revenue,~~Jimmy ~~and expense is translated into U~~P.S. ~~dollars~~Lee, ~~by the use of exchange rates in effect at that date. At the period end~~CPA, ~~monetary assets and liabilities are re-measured by using the exchange rate in effect at that date~~P. ~~The resulting foreign exchange gains and losses are included in operations~~C.

~~The Company’s~~3) ~~currency~~Tax ~~exposure is insignificant and immaterial and we do not use derivative instruments to reduce its potential exposure to foreign currency risk.~~Fees

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

~~The~~April ~~carrying~~30, ~~value~~2015 of- ~~the~~$0 Jimmy ~~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~~P. ~~Unless otherwise noted~~Lee, ~~it is management's opinion that the Company is not exposed to significant interest~~CPA, ~~currency or credit risks arising from these financial instruments~~P.C.

~~Income~~April ~~Taxes~~30, 2014 - $0 Jimmy P. Lee, CPA, P.C.

~~The~~4) ~~Company~~All ~~uses~~Other the assets and liability method of accounting for income taxes in accordance with FASB Topic 740 "Accounting for Income Taxes". Under this method, deferred tax assets 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.Fees

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

InApril ~~accordance with FASB Topic 260~~30, ~~"Earnings~~2015 ~~Per~~- ~~Share',~~$0 ~~the~~Jimmy ~~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~~P. 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 30Lee, ~~2014~~CPA, ~~diluted net loss per share is equivalent to basic net loss per share~~P.C.

~~Stock~~April ~~Based~~30, ~~Compensation~~2014 - $0 Jimmy P. Lee, CPA, P.C.

~~The~~Our ~~Company~~board ~~accounts~~of ~~for~~directors ~~stock~~pre-approves ~~options~~all ~~and~~services ~~similar~~provided by ~~equity~~our ~~instruments~~independent ~~issued in accordance with ASC Topic 718 Compensation- Stock Compensation~~auditors. ~~Accordingly,~~All ~~compensation~~of ~~costs attributable to stock options or similar equity instruments granted are measured at~~ the ~~fair~~above ~~value~~services atand ~~the~~fees ~~grant~~were ~~date,~~reviewed and ~~expensed~~approved ~~over~~by the ~~expected~~board ~~vesting period. Transactions in which goods or services are received in exchange for the issuance~~ of ~~equity~~directors ~~instruments~~either ~~are accounted for based on the fair value of the consideration received~~ before or ~~the~~after ~~fair value of~~ the ~~equity~~respective ~~instruments~~services ~~issued,~~were ~~whichever is more reliably measurable, ASC Topic 718 requires excess tax benefits be reported as a financing cash inflow rather than as a reduction of taxes paid~~rendered.

~~The~~Our ~~Company~~board ~~did~~of ~~not~~directors ~~grant~~has ~~any~~considered ~~stock~~the ~~options~~nature ~~during~~and amount of fees billed by our independent auditors and believes that the ~~period~~provision ~~ended~~of ~~April~~services ~~30,~~for ~~2014~~activities unrelated to the audit is compatible with maintaining our independent auditors’ independence.

~~Comprehensive Income~~PART IV

~~The~~Item ~~Company~~15. ~~adopted FASB Topic 220- Comprehensive Income~~Exhibits, ~~which~~Financial ~~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.~~Schedules

~~The~~Exhibits ~~Company has~~required noby ~~elements~~Item 601 of ~~"other~~Regulation ~~comprehensive income" during the period ended April 30, 2014.~~S-K

~~Advertising~~Item ~~Expenses~~13: Exhibits

~~The company~~Exhibit ~~expenses advertising costs as incurred~~No. ~~There was no advertising expense incurred by the company during the period ended~~ ~~April 30, 2014.~~ Description

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

In3.2* ~~June~~Bylaws ~~2014,~~of the ~~FASB~~Company ~~issued ASU No. 2014-10, Development Stage Entities~~ (~~Topic~~incorporated ~~915):~~by ~~Elimination~~reference ~~of Certain Financial Reporting Requirements, Including an Amendment~~ to ~~Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this Update remove~~ the ~~definition~~Form ofSB-2 afiled ~~development~~with ~~stage entity from~~ the ~~Master~~Securities ~~Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities~~ and ~~other~~Exchange ~~reporting~~Commission ~~entities~~on ~~from~~July ~~U.S. GAAP. For public business entities~~19, ~~those amendments are effective for annual reporting periods beginning after December 15, 2014,~~ and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities2007) ~~or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.~~

~~The Company~~10.1* ~~believes~~Website ~~that~~Design ~~there~~Contract ~~were~~(incorporated noby ~~other~~reference ~~accounting~~to ~~standards~~the ~~recently~~Form ~~issued~~SB-2 ~~that~~filed ~~had~~with orthe ~~are~~Securities ~~expected~~and toExchange ~~have~~Commission ~~a material impact~~ on ~~our financial~~July ~~position or results of operations.~~19, 2007)

3.14 Code ~~CAPITAL~~of ~~STOCK~~Ethics

On31 Certification ~~August~~of ~~1, 2006,~~ the ~~Company~~Chief ~~issued~~Executive ~~32,000,000~~Officer ~~common~~and ~~shares~~Chief atFinancial ~~$0.000125~~Officer ~~per~~pursuant ~~share~~ to ~~the~~Rule ~~sole~~13a-14 ~~director~~ of the ~~Company~~Securities ~~for~~and ~~total~~Exchange Act ~~proceeds~~ of ~~$4,000.~~1934 Onas ~~April 30~~amended, ~~2009,~~as ~~the~~adopted ~~Company~~pursuant ~~issued~~to ~~12,000,000~~Section ~~common~~302 ~~shares at $0.00125 per share for total proceeds~~ of ~~$15,000. On March 28, 2014,~~ the ~~Company effected an increase of its authorized common shares to 500,000,000 shares at $0.001 par value. On July 10, 2014, the Company effected a 8~~Sarbanes-~~for-1~~Oxley ~~forward~~Act ~~stock split~~ of the Company’s issued and outstanding shares of common stock (the “Forward Stock Split”). All references to number of shares and per share amounts included in the financial statements and the accompanying notes have been adjusted to reflect the Forward Stock Split retroactively.2002

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

On June 20, 2006, the management of the Company signed a software design contract with Zhou Li Hong, an independent software designer to create and develop a software design for the Company. In consideration, the Company agreed to pay Mr. Zhou a fixed fee of $8,000, which is due upon the completion of the beta phase of the website. Management expects the beta phase of the software to be complete by the end of June 2015.SIGNATURES

-Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this 12th day of August, 2015.

5.Pan ~~RELATED~~Ocean ~~PARTIES~~Container ~~TRANSACTIONS~~Supplies Ltd.

The sole officer and director of the Company, Mr. Qi Tang, has in his receipt, the funds of $15,000 related the capital stock issuance on January 1, 2009. The amount of the $15,000 was applied against the Company’s loan owing to Mr. Tang of $10,949. Accordingly, $4,051 of funds remains from the proceeds from the share issuance. These funds are in his safe custody pending the opening of a company bank account.(Registrant)

6.By: ~~SUBSEQUENT EVENTS On July 10, 2014, the Company effected a 8-for-1 forward stock split of the Company’~~/s/ ~~issued~~Qi and outstanding shares of common stock (the “Forward Stock Split”). The par value and number of authorized shares of the common stock remained unchanged. All references to number of shares and per share amounts included in the financial statements and the accompanying notes have been adjusted to reflect the Forward Stock Split retroactively. On July 10, 2014 , Pan Ocean Container Supplies Co., Ltd. (“Pan Ocean”) have executed an agreement with the Company (the “Agreement”), whereby pursuant to the terms and conditions of the Agreement, Pan Ocean shareholders will acquire six million (6,000,000) shares of the Company’s common stock, in order to become a wholly owned subsidiary of the Company. The closing of the transaction in the Agreement are contingent upon satisfaction of certain conditions listed in the Agreement.Tang

Qi Tang

President and Chief Executive Officer

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

Signature	Title	Date
/s/ Qi Tang	President, CEO, Secretary, Treasurer and Director	August 12, 2015
Qi Tang

INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm

F-1

Balance Sheets as of April 30, 2015 and 2014

F-2

Statements of Operations for the fiscal year ended April 30, 2015 and 2014

F-3

Statements of Cash Flows for the fiscal year ended April 30, 2015 and 2014

F-4

Statements of Shareholder's Equity (Deficit) for the fiscal year ended April 30, 2015 and 2014

F-5

Notes to Financial Statements

F-6

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

Pan Ocean Container Supplies, Ltd

We have audited the accompanying balance sheets of Pan Ocean Container Supplies, Ltd (the “Company”) as of April 30, 2015 and 2014, and the related statements of income, stockholders’ equity, and cash flows for each of the years in the two-year period ended April 30, 2015. The Company’s management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made 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 Pan Ocean Container Supplies, Ltd as of April 30, 2015 and 2014, and the results of its operations and its cash flows for each of the years in the two-year period ended April 30, 2015, 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 1 to the financial statements, these conditions raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern.

/s/ Jimmy P. Lee, CPA PC

Astoria, NY

August 11, 2015

F-2

Pan Ocean Container Supplies, Ltd.
Formerly Known as Neveah Enterprises Ltd.
Balance Sheets

					As of April 30,	As of April 30,
					2015	2014

				ASSETS
Current Assets
	Cash and Cash Equivalents				$ 4,051	$ 4,051

		TOTAL CURRENT ASSETS

TOTAL ASSETS					$ 4,051	$ 4,051

				LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
	Accounts Payable and Accrued Liabilities				$ 24,296	$ 61,705
	Convertible Note Payable				$ 99,999	-

TOTAL CURRENT LIABILITIES					$ 124,295	$ 61,705

COMMITMENTS & CONTINGENCIES

Stockholders' Equity
	Common Stock
		Authorized:
			50,000,000 common shares at $0.001 par value
		Issued and outstanding:
			44,000,000 common shares		$ 44,000	$ 44,000

	Additional paid-in capital				$ (25,000)	$ (25,000)

	Deficit accumulated during the development stage				$ (139,244)	$ (76,654)

TOTAL STOCKHOLDERS' EQUITY					$ (120,244)	$ (57,654)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY					$ 4,051	$ 4,051


The accompanying notes are an integral part of the consolidated financial statements.

F-3

Pan Ocean Container Supplies, Ltd. Formerly Known as Neveah Enterprises Ltd. Statements of Operations
		For the Year Ended
		April 30	April 30
		2015	2014

General and Administration Expenses
	Press and Public Relations Fees	$ 14,390	$ -
	Filing Fees	-	420
	Legal Fees	12,971	8,740
	Professional Fees	35,229	4,515
Operating loss		$ 62,590	$ 13,675

Net (loss) for the period		$ (62,590)	$ (13,675)

Net (loss) per share
	Basic and diluted	$ -	$ -

Weighted Average Number of Common Shares Outstanding
	Basic and diluted	44,000,000	44,000,000

The accompanying notes are an integral part of the consolidated financial statements.

F-4

Pan Ocean Container Supplies, Ltd. Formerly Known as Neveah Enterprises Ltd. Statements of Cash Flows
		For the Year Ended
		April 30	April 30
		2015	2014

Operating Activities
Net loss for the period		$ (62,590)	$ (13,675)
Changes in operating assets and liabilities
	Accounts Payable and Accrued Liabilities	(37,409)	13,675
Cash used in operating activities		$ (99,999)	$ -

Financing Activities
	Convertible Note Payable	$ 99,999	$ -
Cash provided by financing activities		$ 99,999	$ -

Cash increase (decrease) during the Period		$ -	$ -

Cash, Beginning of Period		$ 4,051	$ 4,051
Cash, End of Period		$ 4,051	$ 4,051

The accompanying notes are an integral part of the consolidated financial statements.

F-5

Pan Ocean Container Supplies, Ltd.
Formerly Known as Neveah Enterprises Ltd.
Statement of Changes in Stockholders’ Deficit
For the years ended April 30, 2014 and 2015
				Additional			Total
	Common Stock			Paid-in	Deficit		Stockholders'
	Shares		Par Value Amount	Capital	Accumulated		Deficit

Balance, as at April 30, 2013	44,000,000	$	44,000	(25,000)	(62,979)	$	(43,979)

Net Loss for the year ended April 30, 2014					(13,675)		(13,675)

Balance, as at April 30, 2014	44,000,000	$	44,000	(25,000)	(76,654)	$	(57,654)

Net Loss for the year ended April 30, 2015					(62,590)		(61,190)

Balance, as at April 30, 2015	44,000,000	$	44,000	(25,000)	(139,244)	$	(118,844)


The accompanying notes are an integral part of the consolidated financial statements.

F-6

PAN OCEAN CONTAINER SUPPLIES, LTD.

F/K/A NEVAEH ENTERPRISES LTD.

Notes to the Financial Statements

For the Years Ended April 30, 2015 and 2014

1. ORGANIZATION AND OPERATIONS

Pan Ocean Container Supplies, Ltd formerly known as Nevaeh Enterprises Ltd. (the “Company”) is a development stage company which was incorporated in the State of Nevada, United States of America on June 15, 2006. The Company intends to operate as a software developer which will create a software interface which will integrate existing cellular phone devices with an automobile's existing navigation system in order to relay text or email message through an automobile's sound system or navigation display.

These financial statements have been prepared on a going concern basis. The Company has accumulated a deficit of $139,244 since inception and has yet to achieve profitable operations and further losses are anticipated in the development of its business, raising substantial doubt about the Company’s ability to continue as a going concern. Its ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management plans to continue to provide for its working capital needs by seeking loans from its shareholders. These financial statements do not include any adjustments to the recoverability and classification of assets, or the amount and classification of liabilities that may be necessary should the Company be unable to continue as a going concern.

The Company’s year-end is April 30.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

Cash and Cash Equivalents

Cash equivalents comprise certain highly liquid instruments with a maturity of three months or less when purchased.

Reclassification

Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported net income or losses.

Impairment of Long Lived Assets

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

Foreign Currency Translation

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

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

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

Financial Instruments

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

Income Taxes

The Company uses the assets and liability method of accounting for income taxes in accordance with FASB Topic 740 "Accounting for Income Taxes". Under this method, deferred tax assets 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 FASB Topic 260, "Earnings Per Share', the basic net loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted net loss per common share is computed similar to basic net loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As at April 30, 2015, diluted net loss per share is equivalent to basic net loss per share.

Stock Based Compensation

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

The Company did not grant any stock options during the period ended April 30, 2015.

Comprehensive Income

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

The Company has no elements of "other comprehensive income" during the period ended April 30, 2015.

Advertising Expenses

The company expenses advertising costs as incurred. There was no advertising expense incurred by the company during the period ended April 30, 2015.

New Accounting Standards

In August, 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (ASU) No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40), which now requires management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date the financial statements are issued. If conditions or events raise substantial doubt about an entity's ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management's plans, additional disclosures are required. The amendments in this update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. These requirements were previously included within auditing standards and federal securities law, but are now included within U.S. GAAP. We are currently assessing the impact of the adoption of ASU No. 2014-15 on our financial statements and disclosures.

In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.

The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

CAPITAL STOCK

On August 1, 2006, the Company issued 32,000,000 common shares at $0.000125 per share to the sole director of the Company for total proceeds of $4,000.

On April 30, 2009, the Company issued 12,000,000 common shares at $0.00125 per share for total proceeds of $15,000.

On March 28, 2014, the Company effected an increase of its authorized common shares to 500,000,000 shares at $0.001 par value.

On July 10, 2014, the Company effected an 8-for-1 forward stock split of the Company’s issued and outstanding shares of common stock (the “Forward Stock Split”). All references to number of shares and per share amounts included in the financial statements and the accompanying notes have been adjusted to reflect the Forward Stock Split retroactively.

RELATED PARTIES TRANSACTIONS

COMMITMENTS & CONTINGENCIES

On July 10, 2014 , Pan Ocean Container Supplies Co., Ltd. (“Pan Ocean”) have executed an agreement with the Company (the “Agreement”), whereby pursuant to the terms and conditions of the Agreement, Pan Ocean shareholders will acquire six million (6,000,000) shares of the Company’s common stock, in order to become a wholly owned subsidiary of the Company. The closing of the transaction in the Agreement are contingent upon satisfaction of certain conditions listed in the Agreement. As of April 30, 2015, the transaction has yet to be completed.

CONVERTIBLE NOTE PAYABLE

On October 31, 2014, the Company entered into a Line of Credit agreement with Fusion Business Group Inc. The agreement provides for a line of credit of $100,000 available for working capital purposes. The credit line bears no interest and is payable on demand. The loan may also be forgiven conversion into common shares at an exercise price of $0.10 per share upon. The conversion would require mutual consent by both parties to allow the debt holder to convert into common shares. As of April 30, 2015, the Company has a balance of $99,999 on the line of credit account with Fusion Business Group Inc. On July 13, 2015, the Line of Credit agreement with Fusion Business Group Inc. was amended to increase the available amount to $200,000.

Filing Compare · Pan Ocean Container Supplies, Ltd.