SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

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

For the fiscal year ended:

April 30, ~~2012~~2013

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

For the transition period from

___________

____________

Commission file number:

333-160311

Vacation Home Swap, Inc.

(Exact name of registrant as specified in its charter)

Nevada

26-4682636

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

112 North Curry Street - Carson City - Nevada 89703

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code

(775) 321-8201

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

Yes |_| 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 |_|

Indicate by check mark if disclosure of delinquent filers in response 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.

|_|

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ]

Accelerated filer [ ]

Non-accelerated filer [ ] (Do not check if a smaller reporting company)

Smaller reporting company [X]

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

Yes |X| No |_|

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and ask price of such common equity: As of April 30,2012, the aggregate value of voting and non-voting common equity held by non-affiliates was $16,500.

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and ask price of such common equity: As of April 30, 2013, the aggregate value of voting and non-voting common equity held by non-affiliates was $69,920.

TABLE OF CONTENTS

Page Number

PART I

Item 1.	Business	3
Item 1A.	Risk Factors	4
Item 1B	Unresolved Staff Comments	45
Item 2	Properties	45
Item 3	Legal Proceedings	45
Item 4	Submission of Matters to a Vote of Security Holders	5

PART II

Item 5	Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	5
Item 6	Selected Financial Data	5
Item 7	Management’s Discussion and Analysis of Financial Condition and Results of Operation	5
Item 7A	Quantitative and Qualitative Disclosure about Market Risk	67
Item 8	Financial Statements and Supplementary Data	7
Item 9	Changes an Disagreements With Accountants on Accounting and Financial Disclosure	1820
Item 9A	Controls and Procedures	1820
Item 9B	Other Information	2022

PART III

Item 10	Directors, Executive Officers and Corporate Governance	2123
Item 11	Executive Compensation	2225
Item 12	Security Ownership of Certain Beneficial Owners and Management	2226
Item 13	Certain Relationships and Related Transactions and Director Independence	2226
Item 14	Principal Accounting Fees and Services	2327

PART IV

Item 15 Exhibits and Financial Statement Schedules 2328

[2]

PART I

Item 1: Business

Overview

Vacation Home Swap, Inc. was incorporated in the State of Nevada on March 31, 2009 and has a fiscal year end of April 30. We are a development-stage Company organized to enter into an Internet-based vacation home swapping company. The company plans to have a website where people can exchange homes for their holidays and travels.

~~The~~On April 19, 2013, Vacation Home Swap, Inc., a Nevada corporation (the "Company") entered ~~has~~into ~~not~~a ~~been~~Share ~~involved~~Exchange Agreement in(the ~~any~~"Exchange Agreement") ~~bankruptcy~~with Boost My Ads, Inc., a ~~receivership~~company organized under orthe ~~similar~~laws ~~proceedings~~of ~~since~~the British ~~its~~Virgin Islands ("Boost") and the shareholders of Boost (the "Boost ~~incorporation~~Shareholders"). Pursuant ~~nor~~to ~~has~~the itterms ~~been~~and ~~involved~~conditions inof ~~any~~the ~~reclassification~~Exchange Agreement, ~~merger~~the orBoost ~~consolidation~~Shareholders will voluntarily exchange all of the capital stock of Boost (collectively, the "Boost Shares") for Fifty Eight Million Six Hundred Thousand (58,600,000) shares of common stock of the Company (the "Exchange"). We ~~have~~At nothe ~~plans~~closing, it tois ~~change~~anticipated ~~our~~that ~~business~~the ~~activities~~Boost Shareholders will own approximately 66% of the issued and outstanding shares of the Company.

~~Our president and director has invested $10,000 in the Company. If~~ Vacation Home Swap isintends ~~unsuccessful in raising the additional proceeds through a private placement offering it will then have~~ to ~~seek~~enter ~~additional~~into ~~funds~~an ~~through~~Internet-based ~~debt~~vacation ~~financing,~~home ~~which~~swapping ~~would be highly difficult for a new development stage~~ company ~~to secure~~. ~~Therefore,~~The ~~the~~ company isplans ~~highly dependent upon the success of the anticipated private placement offering and failure thereof would result in Vacation Home Swap having~~ to ~~seek~~have ~~capital from other sources such as debt financing, which may not even be available to the company. However, if such financing were available, because Vacation Home Swap is~~ a ~~development~~website ~~stage~~where ~~company~~people ~~with~~can noexchange ~~operations~~homes tofor ~~date,~~their itholidays ~~would likely have to pay additional costs associated with high risk loans~~ and ~~be subject to an above market interest rate~~travels. ~~At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load.~~

Boost's goal is to provide a global marketplace for advertisers and buyers. Boost offers products and services that enable businesses to access advertising applications, which allow them to market all of their products internationally. The platform that Boost has developed uses the latest technology which provides compatibility with mobile devices.

The Exchange Agreement has been approved by the boards of directors of each of the Company and Boost.

The company is highly dependent upon the success of raising additional funds through debt financing and failure thereof would result in risk of business. However, if such financing were available, because Vacation Home Swap is a development stage company with no operations to date, it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load.

If we are unable to complete any phase of our business plan or marketing efforts because we don’t have enough money, we will cease our development and/or marketing activities until we raise money. Attempting to raise capital after failing in any phase of our business plan would be difficult. As such, if we cannot secure additional funds we will have to cease operations and investors will lose their entire investment.

Plan of Operation

Over the 12 month period starting upon ~~completion~~raising ofenough ~~the~~funds ~~offering~~to ~~under~~start ~~this~~its ~~registration statement~~business, Vacation Home Swap must ~~raise capital and~~ start its sales. The first stage of our operations over this period is to establish our office and acquire the computer and office equipment we need to begin operations during the initial 60 days after raising enough money to start our business. We believe that it will cost $8,000 to buy and secure the necessary computer equipment. We do not intend to hire employees. Our sole officer and director will handle our administrative duties.

[3]

and acquire the computer and office equipment we need to begin operations during the initial 60 days after raising enough money to start our business. We believe that it will cost $8,000 to buy and secure the necessary computer equipment. We do not intend to hire employees. Our sole officer and directors will handle our administrative duties.

The second stage is to hire consultants to develop the key part of the business: create the website. Our Company`s website will include links to maps, weather information, country habits, local services and stores, community information, information about neighbourhood and special events. Concurrently we intend to purchase a software system to comply with our needs, which the client can add home pictures, videos from his home, indicate through a link the local services and stores nearby, and create an internal inbox for messages received/sent. We believe that it will cost $15,000 initially to have our website operational. The initial operation of the website is anticipated to be ready in 120 days after raising enough money to start our business.

The last stage is our Marketing and Sales campaign. We intend to include advertisements in travel and home design magazine and various Internet search engines; and promote and sell ads into our website along famous coffee shops, outlets, restaurants and bars, technology companies and airline companies. We believe that marketing and sales campaign will cost up to $45,000. We expect to be fully operational within 180 days after raising enough money to start our business.

The Company will incur additional expenses by becoming a reporting issuer; the Company’s net proceeds would first be allocated to keep the company current in its Security and Exchange commission obligations. The Company may to amend its use of proceeds if it does not raise at least 75% of the funds anticipated in this offering. The company feels that a minimum of $12,000 would be required over a 12-month period to meet its reporting obligations. The company’s president has stated that he would lend the company money to maintain its reporting status if required but there is no written contract between the company and the president and there can be no assurance that the president will lend the company funds if required.

Marketing is anticipated to be an ongoing matter that will continue during the life of our operations.

If we are unable to complete any aspect of our development or marketing efforts because we don’t have enough money, we will cease our development and/or marketing operations until we raise money. Attempting to raise capital after failing in any phase of our business plan would be difficult. As such, if we cannot secure additional proceeds we will have to cease operations and investors would lose their entire investment.

Management does not plan to hire additional employees at this time. Our President and Directors will be responsible for the initial product sourcing. We intend to hire sales representatives initially on a commission only basis to keep administrative overhead to a minimum. We will use third party web designers to build and maintain our website.

We do not expect to be purchasing or selling plant during the next twelve months.

Item 1A. Risk Factors

We are a smaller reporting company as defined in Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

[4]

Item 1B. Unresolved Staff Comments

We are a smaller reporting company as defined in Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

Item 2. Properties

We do not own any real estate or other properties. The Company’s office is located at 112 North Curry Street, Carson City, Nevada, 89703.

Item 3. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

No director, officer, or affiliate of the issuer and no owner of record or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the small business issuer or has a material interest adverse to the small business issuer.

Item 4. (Remove and Reserved)

PART II

Item 5. Market for Registrants Common Equity, Related Stockholder Matters and Issuer Purchase of Equity Securities

AsThere ofare ~~April~~currently 30issued and outstanding 69,920,000 ~~2012~~shares ~~the~~of ~~Company~~our ~~had~~common ~~thirty~~stock, ~~two~~par ~~(32)~~value ~~active~~$0.001 ~~shareholders~~per share ("Common Stock"). ~~The~~Each ~~company~~holder ~~has~~of ~~not~~Common ~~paid~~Stock ~~cash~~is ~~dividends~~entitled ~~and~~to one vote per share of Common Stock held on all matters to be voted on. The Company has no ~~outstanding~~other ~~options~~securities outstanding.

As of April 30, 2013 the Company had thirty two (32) active shareholders. The company has not paid cash dividends and has no outstanding options.

Item 6. Selected Financial Data

We are a smaller reporting company as defined in Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

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

The following discussion and analysis of our financial condition and results of operations should be read in conjunction with our financial statements and related notes included elsewhere in this report.

This interim report contains forward looking statements relating to our Company's future economic performance, plans and objectives of management for future operations, projections of revenue mix and other financial items that are based on the beliefs of, as well as assumptions made by and information currently known to, our management. The words "expects”, “intends”, “believes”, “anticipates”, “may”, “could”, “should" and similar expressions and variations thereof are intended to identify forward-looking statements. The cautionary statements set forth ~~in this section are intended to emphasize that actual results may differ materially from those contained in any forward looking statement.~~

Our auditor’s report on our April 30, 2012 financial statements expresses an opinion that substantial doubt exists as to whether we can continue as an ongoing business. Since our officer and director may be unwilling or unable to loan or advance us additional capital, we believe that if we do not raise additional capital over the next 12 months, we may be required to suspend or cease the implementation of our business plans. See “April 30, 2012 Audited Financial Statements - Auditors Report.”[5]

Asin ofthis ~~April~~section ~~30,~~are ~~2012,~~intended ~~Vacation~~to ~~Home~~emphasize ~~Swap had no cash. Management believes~~ that ~~additional~~actual ~~proceeds~~results ~~should~~may bediffer ~~raised.~~materially Wefrom ~~plan~~those tocontained ~~satisfy~~in ~~our~~any ~~future~~forward ~~cash~~looking ~~requirements - primarily the working capital required for the development of our course guides and marketing campaign and to offset legal and accounting fees - by additional equity financing~~statement.

Our auditor’s report on our April 30, 2013 financial statements expresses an opinion that substantial doubt exists as to whether we can continue as an ongoing business. Since our officer and director may be unwilling or unable to loan or advance us additional capital, we believe that if we do not raise additional capital over the next 12 months, we may be required to suspend or cease the implementation of our business plans. See “April 30, 2013 Audited Financial Statements - Auditors Report.”

As of April 30, 2013, Vacation Home Swap had no cash. Management believes that additional proceeds should be raised. We plan to satisfy our future cash requirements - primarily the working capital required for the development of our course guides and marketing campaign and to offset legal and accounting fees - by additional equity financing.

Management believes that if subsequent private placements are successful, we will be able to generate sales revenue within the following twelve months thereof. However, additional equity financing may not be available to us on acceptable terms or at all, and thus we could fail to satisfy our future cash requirements.

If Vacation Home Swap is unsuccessful in raising the additional proceeds through a private placement offering it will then have to seek additional funds through debt financing, which would be highly difficult for a new development stage company to secure. Therefore, the company is highly dependent upon the success of the anticipated private placement offering and failure thereof would result in Vacation Home Swap having to seek capital from other sources such as debt financing, which may not even be available to the company. However, if such financing were available, because Vacation Home Swap is a development stage company with no operations to date, it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load. If Vacation Home Swap cannot raise additional proceeds via a private placement of its common stock or secure debt financing it would be required to cease business operations. As a result, investors in Vacation Home Swap common stock would lose all of their investment.

The development and marketing of our services will star over the next 12 months. Vacation Home Swap does not anticipate obtaining any further products or services.

We did not generate any revenue during the fiscal year ended April 30, ~~2012~~2013. As of the fiscal year ended April 30, ~~2012~~2013 we had no cash at the bank. We incurred operating expenses in the amount of $4223,~~187~~399 in the fiscal year ended April 30, ~~2012~~2013 as compared to $2042,~~042~~187 at April 30, ~~2011~~2012. These operating expenses were comprised of professional fees and office and general expenses. Since inception we have incurred operating expenses of $86109,~~581~~981.

Vacation Home Swap has no current plans, preliminary or otherwise, to merge with any other entity.

[6]

Off Balance Sheet Arrangements.

As of the date of this Annual Report, the current funds available to the Company will not be sufficient to continue operations. The cost to establish the Company and begin operations is estimated to be approximately $80,000 over the next twelve months and the cost of maintaining our reporting status is estimated to be $10,000 over this same period. The ~~officer~~Chief ~~and~~Executive ~~director~~Officer, ~~Donald~~William ~~MacDow~~Henderson has undertaken to provide the Company with operating capital to sustain our business over the next twelve month period as the expenses are incurred in the form of a non-secured loan. However, there is no contract in place or written agreement securing this agreement. Management believes that if the Company cannot raise sufficient revenues or maintain its reporting status with the SEC it will have to cease all efforts directed towards the Company. As such, any investment previously made would be lost in its entirety.

Other than the above described situation the Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Item 7A. Quantitative and Qualitative Disclosures about Market Risk

We are a smaller reporting company as defined in Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

Item 8. Financial Statements and Supplementary Data

6[7]

VACATION HOME SWAP, INC. (A Development Stage Company) FINANCIAL STATEMENTS April 30, ~~2012~~2013 Audited BALANCE SHEETS STATEMENTS OF OPERATIONS STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) STATEMENTS OF CASH FLOW NOTES TO FINANCIAL STATEMENTS

7[8]

PLS CPA, A PROPESSIONAL CORP. ~~t4725 Mercury Street #210 tSAN DIEGO tCALIFORNIA 92111t tTELEPHONE (858)722-5953 tFAX (858) 433-2979 tFAX (858) 764-5480 tE-MAIL changgpark@gmail.comt~~

t4725 Mercury Street #210 tSAN DIEGO tCALIFORNIA 92111t

tTELEPHONE (858)722-5953 tFAX (858) 433-2979 tFAX (858) 764-5480

tE-MAIL changgpark@gmail.comt

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders

Vacation Home Swap, Inc.

We have audited the accompanyingbalance sheets of Vacation Home Swap, Inc. (A Development Stage “Company”) as of April 30, 20122013 and 20112012 and the related statements of operations, changes in shareholders’ equity and cash flows for the years then ended April 30, 20122013 and 20112012, and for the period from March 31, 2009 (inception) to April 30, 20122013. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

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

In our opinion, thefinancial statements referred to above present fairly, in all material respects, the financial position of Vacation Home Swap, Inc. as of April 30, ~~2012~~2013 and ~~2011~~2012, and the result of its operationsand its cash flows for the yearsthen ended andfor the period from March 31, 2009 (inception) to April 30, ~~2012in~~2013in conformity with U.S. generally accepted accounting principles.

The financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to thefinancial statements, the Company’s losses from operations raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/PLS CPA

____________________

PLS CPA, A Professional Corp.

JulyAugust 116, 20122013

San Diego, CA. 92111

8[9]

VACATION HOME SWAP, INC.
(A Development Stage Company)
BALANCE SHEETS
Audited
		April 30, 2013		April 30, 2012
						April 30, 2012		April 30, 2011
ASSETS
ASSETS
CURRENT ASSETS
CURRENT ASSETS
Cash	$	-	$	-
Cash					$	-	$	401
Prepaid Expenses		-		-
Prepaid Expenses						-		750
TOTAL ASSETS	$	-	$	-
TOTAL ASSETS					$	-	$	1,151
LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)
LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)
CURRENT LIABILITIES
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	57,745	$	34,346
Accounts payable and accrued liabilities					$	34,346	$	16,425
Loans from Related Party		35,735		35,725
Loans from Related Parties						35,725		12,610
TOTAL CURRENT LIABILITIES	$	93,480	$	70,071
TOTAL CURRENT LIABILITIES					$	70,071	$	29,035
STOCKHOLDER'S EQUITY (DEFICIT)
STOCKHOLDER'S EQUITY ( DEFICIT )
Capital stock (Note 5)
Capital stock (Note 5)
Authorized
Authorized
200,000,000 shares of common stock, $0.001 par value,
75,000,000 shares of common stock, $0.001 par value,
Issued and outstanding
Issued and outstanding
69,920,000 shares of common stock (949,900,000 at April 30, 2012)	$	69,920	$	949,900
10,325,000 shares of common stock					$	10,325	$	10,325
Additional Paid in Capital		(53,430)		(933,400)
Additional Paid in Capital						6,175		6,175
Deficit accumulated during the development stage		(109,970)		(86,571)
Deficit accumulated during the development stage						(86,571)		(44,384)
TOTAL STOCKHOLDER'S EQUITY/(DEFICIT)	$	(93,480)	$	(70,071)
TOTAL STOCKHOLDER'S EQUITY/(DEFICIT)					$	(70,071)	$	(27,884)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)	$	-	$	-
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)					$	-	$	1,151
The accompanying notes are an integral part of these condensed financial statements
The accompanying notes are an integral part of these financial statements

9[10]

VACATION HOME SWAP, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
Audited
									Cumulative results
							Cumulative results
				Year			Year		from inception
		Year		Year			from inception
				ended			ended		(March 31, 2009) to
		ended		ended			(March 31, 2009) to
				April 30, 2013			April 30, 2012		April 30, 2013
		April 30, 2012		April 30, 2011			April 30, 2012
REVENUE
REVENUE
Revenues			$	-		$	-	$	-
Revenues	$	-	$	-	$		-
Total Revenues			$	-		$	-	$	-
Total Revenues	$	-	$	-	$		-
EXPENSES
EXPENSES
Office and general			$	7,399		$	19,826	$	35,772
Office and general	$	19,826	$	3,155	$		28,373
Professional Fees				16,000			22,361		74,209
Professional Fees		22,361		16,888			58,209
Total Expenses			$	23,399		$	42,187	$	109,981
Total Expenses	$	42,187	$	20,042	$		86,581
Net Operating Loss			$	(23,399)		$	(42,187)	$	(109,981)
Net Operating Loss	$	(42,187)	$	(20,042)	$		(86,581)
Exchange Gain/(Loss)			$	-		$	-	$	11
Exchange Gain/(Loss)	$	-	$	11	$		11
NET LOSS			$	(23,399)		$	(42,187)	$	(109,970)
NET LOSS	$	(42,187)	$	(20,031)	$		(86,571)
BASIC AND DILUTED LOSS PER COMMON SHARE
BASIC AND DILUTED LOSS PER COMMON SHARE
			$	-		$	-
	$	-	$	-
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
				518,348,164			949,900,000
	$	10,325,000	$	10,325,000
The accompanying notes are an integral part of these condensed financial statements
The accompanying notes are an integral part of these financial statements

10[11]

VACATION HOME SWAP, INC.
(A Development Stage Company)
STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
From inception (March 31, 2009) to April 30, 2012
From inception (March 31, 2009) to April 30, 2013
Audited
											Deficit
																					Deficit
											accumulated
	Common Stock	~~Common Stock~~				Additional			Share		during the										~~accumulated~~
												Additional					Share				during the
	Number of					Paid-in			Subscription		development
		Number of										Paid-in					Subscription				development
	shares		Amount			Capital			Receivable		stage			Total
		shares				Amount						Capital					Receivable				stage				Total
Common stock issued for cash at $0.001 per share on April 30, 2009	920,000,000	$	920,000		$	(910,000)		$	(10,000)	$			$	-
Common stock issued for cash at $0.001
Net loss for the period ended April 30, 2009											(1,200)			(1,200)
per share on April 30, 2009		10,000,000		$		10,000					$			-	$		(10,000)		$		-		$		-
Balance, April 30, 2009	920,000,000	$	920,000		$	(910,000)		$	(10,000)	$	(1,200)		$	(1,200)
Net loss for the period ended
Subscription Receivable on October 8, 2009									10,000					10,000
April 30, 2009																					(1,200)				(1,200)
Net loss for the year ended April 30, 2010											(23,152)			(23,152)
Balance, April 30, 2009		10,000,000		$		10,000					$			-	$		(10,000)		$		(1,200)		$		(1,200)
Balance, April 30, 2010	920,000,000	$	920,000		$	(910,000)		$	-	$	(24,352)		$	(14,352)
Subscription Receivable on
Common stock issued for cash at $0.02 per share on June/July, 2010	29,900,000		29,900			(23,400)								6,500
October 8, 2009																	10,000								10,000
Net loss for the year ended April 30, 2011											(20,032)			(20,032)
Net loss for the year ended
Balance, April 30, 2011	949,900,000	$	949,900		$	(933,400)		$	-	$	(44,384)		$	(27,884)
April 30, 2010		-				-								-			-				(23,152)				(23,152)
Net loss for the year ended April 30, 2010											(42,187)			(42,187)
Balance, April 30, 2010		10,000,000		$		10,000					$			-	$		-		$		(24,352)		$		(14,352)
Balance, April 30, 2012	949,900,000	$	949,900		$	(933,400)		$	-	$	(86,571)		$	(70,071)
Common stock issued for cash at $0.02
Redemption of common stock on November 3, 2012, for $10	(879,980,000)		(879,980)			879,970								(10)
per share on June & July, 2010		325,000					325							6,175												6,500
Net loss for the period ended April 30, 2013											(23,399)			(23,399)
Net loss for the year ended
Balance, April 30, 2013	69,920,000	$	69,920		$	(53,430)		$	-	$	(109,970)		$	(93,480)
April 30, 2011		-					-							-				-				(20,032)				(20,032)
Note: On November 1, 2012 the Company affected a 92 for 1 forward split of its capital structure such that every one share of common stock issued and outstanding prior to the split was exchanged for ninety-two post-split shares of common stock
Balance, April 30, 2011		10,325,000			$		10,325				$			6,175		$		-		$		(44,384)		$		(27,884)
The accompanying notes are an integral part of these condensed financial statements
Net loss for the period ended
April 30, 2012		-					-							-				-				(42,187)				(42,187)
Balance, April 30, 2012		10,325,000			$		10,325				$			6,175		$		-		$		(86,571)		$		(70,071)
The accompanying notes are an integral part of these financial statements

11[12]

VACATION HOME SWAP, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOW
Audited
			Year		Year		March 31, 2009
			ended		ended		(inception date) to
			April 30, 2012		April 30, 2011		April 30, 2012
			April 30, 2013		April 29, 2012		April 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
	Net loss	$	(4223,~~187~~399)	$	(2042,~~031~~187)	$	(86109,~~571~~970)
	Adjustment to reconcile net loss to net cash
	used in operating activities
	Decrease (increase) in prepaid expenses		~~750~~-		(750)		-
	Increase (decrease) in accrued expenses	$	1723,~~921~~399	$	317,~~208~~921	$	3457,~~346~~745
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
		$	~~(23,516)~~-	$	(1723,~~574~~516)	$	(52,225)
CASH FLOWS FROM FINANCING ACTIVITIES
	Proceeds from sale of common stock		-(10)		~~6,500~~-		16,500
	Loan from related party		23,115		11,410		35,725
	Payment of common stock buy back		-		-		(10)
	Loan from related party		10		23,115		35,735
NET CASH PROVIDED BY FINANCING ACTIVITIES
		$	~~23,115~~-	$	1723,~~910~~115	$	52,225
NET INCREASE ( DECREASE) IN CASH		$	(401)	$	336	$	(0)
NET INCREASE (DECREASE) IN CASH		$	-	$	(401)	$	-
CASH, BEGINNING OF YEAR		$	401	$	66	$	-
CASH, BEGINNING OF PERIOD		$	-	$	401	$	-
CASH, END OF YEAR		$	(0)	$	401	$	(0)
CASH, END OF PERIOD		$	-	$	-	$	-
Supplemental cash flow information and noncash financing activities:
Cash paid for:
	Interest	$	-	$	-	$	-
	Income taxes	$	-	$	-	$	-
The accompanying notes are an integral part of these financial statements
The accompanying notes are an integral part of these condensed financial statements

12[13]

VACATION HOME SWAP, INC.

(A Development Stage Company)

NOTES TO THE AUDITED FINANCIAL STATEMENTS

April 30, ~~2012~~2013

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Vacation Home Swap, Inc. (“Vacation Home Swap, “we”, “the Company”) was incorporated in the State of Nevada as a for-profit Company on March 31, 2009 and established a fiscal year end of April 30. We are a development-stage Company organized to enter into an Internet based vacation home swapping company. The company will have a website where people can exchange homes for their holidays and travels.

Vacation Home Swap will compete with other Internet based exchanging companies.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements present the balance sheet, statements of operations, stockholders' equity (deficit) and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.

Advertising

Advertising costs are expensed as incurred. As of April 30, ~~2012~~2013, no advertising costs have been incurred.

Property

The Company does not own or rent any property. The office space is provided by the president (or a director or whoever) at no charge.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Income Taxes

The provision of income taxes is the total of the current taxes payable and the net of the change in the deferred income taxes. Provision is made for the deferred income taxes where the differences exist between the period in which transactions affect current taxable income and the period in which they enter into the determination of net income in the financial statements.

1314

VACATION HOME SWAP, INC.

(A Development Stage Company)

NOTES TO THE AUDITED FINANCIAL STATEMENTS

April 30, ~~2012~~2013

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Net Loss per Share

The basic earnings (loss) per share is calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.

Stock-based Compensation

The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options.

Development Stage Company

The Company is a development stage company, as defined in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915. The Company’s planned principal operations have not fully commenced.

Management plans to seek funding from its shareholders and other qualified investors to pursue its business plan.

NOTE 3 – GOING CONCERN

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $7093,~~071~~480, an accumulated deficit of $86109,~~571~~970 and net loss from operations since inception of $86109,~~571~~970. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company is funding its initial operations by way of issuing Founder’s shares.

~~As of April 30, 2012, the Company had issued 10,000,000 Founder’s shares at $0.001 per share for net funds to the Company of $10,000.~~15

VACATION HOME SWAP, INC.

(A Development Stage Company)

NOTES TO THE AUDITED FINANCIAL STATEMENTS

April 30, ~~2012~~2013

NOTE 3 – GOING CONCERN (continued)

As of April 30, 2013, the Company had issued 10,000,000 Founder’s shares at $0.001 per share for net funds to the Company of $10,000.

These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.

NOTE 5 – CAPITAL STOCK

~~The~~On November 1, 2012, the Company’s ~~capitalization~~affected isa ~~75,000,000~~92:1 forward split of its issued and outstanding common stock and changed the number of shares ~~with~~of acommon ~~par~~stock authorized to 200,000,000 shares. Par value of $0.001 ~~per~~remains unchanged. All share, ~~10,325,000~~numbers ~~issued~~have ~~and~~been ~~outstanding~~retroactively asadjusted offor ~~April~~all ~~30,~~periods ~~2012. No~~presented ~~preferred~~give ~~shares~~effect ~~have~~to ~~been~~the ~~authorized~~92 orfor ~~issued~~1 forward stock split.

AsThe ofCompany’s ~~April~~capitalization ~~30,~~is ~~2012~~200,000,000 ~~the~~common ~~Company~~shares ~~has~~with ~~not~~a ~~granted~~par ~~any~~value ~~stock~~of ~~options~~$0.001 ~~and~~per ~~has~~share. ~~not~~No ~~recorded~~preferred ~~any~~shares ~~stock-based~~have ~~compensation~~been authorized or issued.

On ~~December~~April 1020, 2009, a director of the Company ~~issued~~purchased 10920,000,000 shares of the common stock in ~~cash~~the Company at $0.~~001~~00001 per share for $10,000.

~~NOTE~~In 6June –and ~~LOAN~~July ~~PAYABLE~~2010 –the ~~RELATED~~company ~~PARTIES~~issued ~~LOANS~~29,900,000 common shares @ $0.0022 for subscriptions receivable of $6,500.

AsOn ofNovember ~~April 30~~1, 2012, the Company ~~has~~increased ~~received~~its ~~$35~~authorized capital from 75,~~725~~000,000 ascommon shares to 200,000,000 shares and affected a ~~loan~~92:1 ~~from~~forward ~~related~~split ~~parties~~of its issued and outstanding common stock. Par ~~The~~value ~~loan~~of is$0.001 ~~payable~~remains onunchanged. ~~demand~~In the meantime, the issued and ~~without~~outstanding ~~interest~~shares were 949,900,000, which is over the limit of authorized shares 200,000,000 shares.

On November 3, 2012 the company effected a redemption of 879,980,000 shares at $10 and the Company retired such 879,980,000 shares into its authorized common stock thereby reducing the total issued and outstanding shares to 69,920,000.

VACATION HOME SWAP, INC.

(A Development Stage Company)

NOTES TO THE AUDITED FINANCIAL STATEMENTS

April 30, 2013

NOTE 5 – CAPITAL STOCK (continued)

As of April 30, 2013, the Company has not granted any stock options and has not recorded any stock-based compensation.

The Company has a total of 69,920,000 shares issued and outstanding as of April 30, 2013.

NOTE 6 – LOAN PAYABLE – RELATED PARTY LOANS

As at April 30, 2013The Company has received $35,735 as a loan from related parties. The loan is payable on demand and without interest.

NOTE 7 – INCOME TAXES

Income taxes are provided in accordance with ASC 740, Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

No provision was made for Federal Income tax
Net operating loss carry forward	109,970
Effective tax rate	35%
Deferred tax assets	38,490
Less: Valuation allowance	(38,490)
*Net deferred tax asset*	$ 0

The net federal operating loss carry forward will expire between 2027 and 2028. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.

No provision was made for Federal income tax.

VACATION HOME SWAP, INC.

(A Development Stage Company)

NOTES TO THE AUDITED FINANCIAL STATEMENTS

April 30, ~~2012~~2013

NOTE 7 – INCOME TAXES (continued)

Net operating loss carry forward	86,571
Effective Tax rate	35%
Deferred Tax Assets	30,300
Less: Valuation Allowance	(30,300)
Net deferred tax asset	$ 0

The net federal operating loss carry forward will expire between 2027 and 2028. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.

No provision was made for Federal income tax.

The Company did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. The Company provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carryforwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carryforward period.

NOTE 8 - THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS

FASB ASC 105-10, Generally Accepted Accounting Principles (Prior authoritative literature: FASB SFAS No. 165, Subsequent Events (“SFAS 165”), issued May 28, 2009), which establishes general standards of accounting for, and disclosure of, events that occur after the balance sheet date but before financial statements are issued or are available to be issued. FASB ASC 105-10 (SFAS 165) is effective for interim or annual financial periods ending after June 15, 2009. The adoption of FASB ASC 105-10 (SFAS 165) did not have a material effect on the company’s financial position or results of operations. The Company evaluates subsequent events through the date the accompanying financial statements were issued, which was March 22, 2010.

FASB ASC 105-10-65, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (Prior authoritative literature: FASB SFAS No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (“SFAS 168”), issued June 2009), establishes the FASB Accounting Standards Codification (the “Codification”) as the single source of authoritative nongovernmental U.S. GAAP. The Codification is effective for interim and annual periods ending after September 15, 2009. The adoption of FASB ASC 105-10-65 (SFAS 168) did not have a material impact on the Company’s financial statements.

16In February 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-09, “Amendments to Certain Recognition and Disclosure Requirements” (“ASU 2010-09”), which is included in the FASB Accounting Standards Codification (the “ASC”) Topic 855 (Subsequent Events). ASU 2010-09 clarifies that an SEC filer is required to evaluate subsequent events through the date that the financial statements are issued. ASU 2010-09 is effective upon the issuance of the final update and did not have a significant impact on the Company’s financial statements.

NOTE 9 – SUBSEQUENT EVENTS

On June 30, 2013, the Share Exchange Agreement (the “Exchange Agreement”) between Vacation Home Swap, Inc., a Nevada corporation (the “Company”), Boost My Ads, Inc., a company organized under the laws of the British Virgin Islands (“Boost”) and the shareholders of Boost (the “Boost Shareholders”) was terminated pursuant to Section 6.01 (c) of the Exchange Agreement, which stated that the Exchange Agreement shall be terminated without penalty if the voluntary share exchange was not consummated on or before June 30, 2013. There were no material relationships between the Company or its affiliates and Boost or the Boost Shareholders, other than in respect of the Exchange Agreement.

VACATION HOME SWAP, INC.

(A Development Stage Company)

NOTES TO THE AUDITED FINANCIAL STATEMENTS

April 30, ~~2012~~2013

NOTE 89 -– ~~THE~~SUBSEQUENT ~~EFFECT~~EVENTS ~~OF RECENTLY ISSUED ACCOUNTING STANDARDS~~ (continued)

~~effective~~On ~~for~~April ~~interim~~24, ~~and~~2013, ~~annual~~the ~~periods~~Company ~~ending~~mailed ~~after~~an ~~September~~Information ~~15,~~Statement ~~2009.~~on ~~The~~Schedule ~~adoption~~14F-1 to holders of ~~FASB~~record ~~ASC~~of ~~105-10-65~~shares ~~(SFAS~~of ~~168)~~the ~~did~~Company’s ~~not~~common ~~have~~stock aas ~~material~~of ~~impact~~April on19, 2013, in which information regarding the ~~Company’s~~proposed ~~financial~~voluntary ~~statements~~share exchange and proposed change in management pursuant to the Exchange Agreement was disclosed. As of June 30, 2013, the Exchange Agreement has been terminated and the Information Statement is no longer applicable.

In February 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-09, “Amendments to Certain Recognition and Disclosure Requirements” (“ASU 2010-09”), which is included in the FASB Accounting Standards Codification (the “ASC”) Topic 855 (Subsequent Events). ASU 2010-09 clarifies that an SEC filer is required to evaluate subsequent events through the date that the financial statements are issued. ASU 2010-09 is effective upon the issuance of the final update and did not have a significant impact on the Company’s financial statements.19

Item 9. Changes and Disagreements with Accounts on Accounting and Financial Disclosure

Our auditors are PLS CPA, A Professional Corp., 4725 Mercury Street #210, San Diego, California, 92111, operating from their offices in San Diego, California. There have not been any changes in or disagreements with our accountants on accounting, financial disclosure or any other matter.

Item 9A. Controls and Procedures

In accordance with Rule 13a-15(b) of the Securities Exchange Act of 1934 as amended (the “Exchange Act”), as of the end of the period covered by this Annual Report on Form 10-K, the Company’s management evaluated, with the participation of the Company’s principal executive and financial officer, the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e) or Rule 15d-15(e) under the Exchange Act). Disclosure controls and procedures are defined as those controls and other procedures of an issuer that are designed to ensure that the information required to be disclosed by the issuer in the reports it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based on that Evaluation he concluded that the Registrant’s disclosure controls and procedures are ineffective in gathering, analyzing and disclosing information needed to satisfy the registrant’s disclosure obligations under the Exchange Act. Based upon an evaluation of the effectiveness of disclosure controls and procedures, our Company’s principal executive and principal financial officer ~~has~~have concluded that as of the end of the period covered by this Annual Report on Form 10K our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) are not effective because of the material weaknesses in our disclosure controls and procedures which is identified below. It should be noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.”

The material weaknesses in our disclosure control procedures are as follows:

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2. Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:

1820

•

Establishing a formal review process of significant accounting transactions that includes participation of the Chief Executive Officer, the Chief Financial Officer and the Company’s corporate legal counsel.

•

Form an Audit Committee that will establish policies and procedures that will provide the Board of Directors a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting for the company (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act). Internal control over financial reporting is to provide reasonable assurance regarding the reliability of our financial reporting for external purposes in accordance with accounting principles generally accepted in the United States of America. Internal control over financial reporting includes maintain records that in reasonable detail accurately and fairly reflect our transactions; providing reasonable assurance that transactions are recorded as necessary for preparation of our financial statements; providing reasonable assurance that receipts and expenditures of company assets are made in accordance with management authorization; and providing reasonable assurance that unauthorized acquisition , use or disposition of company assets that could have a material effect on our financial statements would be prevented or detected.

As of April 30, ~~2012~~2013, management assessed the effectiveness of the Company’s internal control over financial reporting based on the criteria for effective internal control over financial reporting established in SEC guidance on conducting such assessments. Based on this evaluation under the COSO Framework, our management concluded that our internal control over financial reporting are not effective as of April 30, ~~2012~~2013. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. Based on that evaluation, they concluded that, as of April 30, ~~2012~~2013, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal control over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.

The matters involving internal controls and procedures that the Company’s management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by the Company's Chief Financial Officer in connection with the review of our financial statements as of April 30, ~~2012~~2013 and communicated to our management.

Management believes that the material weaknesses set forth in items (2), (3) and (4) above did not have an effect on the Company's financial results. However, management believes that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures can result in the Company's determination to its financial statements for the future years.

1921

We are committed to improving our financial organization. As part of this commitment, we will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to the Company: i) Appointing one or more outside directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures; and ii) Preparing and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements.

Management believes that the appointment of more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (i) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the technical expertise and knowledge will result proper segregation of duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the company may encounter in the future.

We will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.

There have been no changes in our internal controls over financial reporting that occurred during the quarter ended April 30, ~~2012~~2013 that have materially affected or are reasonably likely to materially affect, our internal controls over financial reporting.

This annual report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s independent registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide management report in the Annual Report.

Item 9B. Other Information

None

2022

PART III

Item 10. Directors, Executive Officers and Corporate Governance

~~Our~~As ~~directors~~a ~~serve~~condition ~~until~~to ~~their~~the ~~respective~~closing ~~successors~~of ~~are~~the ~~elected~~Exchange, ~~and qualified~~Mr. Donald MacDow ~~has~~will ~~been~~resign ~~elected~~as by the ~~Board~~Company's sole ofdirector ~~Directors~~and toas aPresident, Secretary, Treasurer, ~~term~~Chief Financial Officer and Chairman of ~~one~~the ~~(1)~~Board ~~year~~of ~~and~~Directors. Effective ~~serves~~as ~~until~~of ~~her~~the ~~successor~~closing date, it is ~~duly~~currently ~~elected~~anticipated ~~and~~that ~~qualified,~~Mr. orWilliam ~~until~~Henderson hewill isbe ~~removed~~appointed ~~from~~as ~~office.~~the ~~The~~sole ~~Board~~director of ~~Directors~~the ~~has~~Company. It nois ~~nominating~~further oranticipated ~~compensation~~that ~~committees~~Mr. ~~The~~Williams Henderson will be appointed as the Company’'s Chief Executive ~~current~~Officer ~~Audit~~and ~~Committee~~Chairman ~~consists~~of ~~solely~~the Board of ~~Donald~~Directors, and ~~MacDow~~Ms. Minna Myotanen will be appointed Chief Financial Officer, ~~the~~Vice ~~Company’~~President ~~sole~~of ~~officer~~Finance, and ~~director~~Secretary.

The ~~names~~Board of Directors currently consists of one (1) director. The director will serve for a term of one year and until his successor is elected at the Company's annual shareholders' meeting and is qualified, subject ~~addresses~~to removal by the Company's shareholders. Each executive officer serves, ~~ages~~at ~~and~~the ~~positions~~pleasure of ~~our~~the ~~present~~Board ~~sole~~of ~~officer~~Directors, for a term of one year and ~~our~~until ~~directors~~his ~~are~~or ~~set~~her ~~forth~~successor ~~below:~~is elected at a meeting of the Board of Directors and is qualified.

Name	Age		Position(s)
Donald MacDow	54		President, Secretary/ Treasurer, Chief Financial Officer and Chairman of the Board of Directors.

The following table sets forth certain information for the proposed incoming director and incoming officers after the forthcoming change in officers and directors.

Donald MacDow has held his office/position since inception of our company.

Name

Age

Position(s)

William Henderson

Director, Chief Executive Officer, Chairman of the Board of Directors

Minna Myotanen

Chief Financial Officer, Vice President of Finance, Secretary

Background of Officer and Director

~~Donald~~William MacDow is an entrepreneur who had been working in a retail market, for over 20 years. He has experience in business management, taking over as a regional Director for 140 stores at BiWay. In 2001, he opened Secure Product Management Inc., a close-out operation supplying the Canadian retailers with opportunity purchases from China factories.Henderson

Mr. ~~MacDow~~Henderson ~~intends~~is toa ~~devote~~financial ~~approximately~~veteran ~~30%~~with ~~(10~~experience ~~hours~~in ~~per~~many ~~week)~~industries. He has structured the funding of, and partnerships for several international projects. Mr. Henderson has been the Chief Executive Officer and Chairman of BMA since December 7, 2012. Since October 2011, Mr. Henderson has been a director of Barun Gold Investments Limited, a Hong Kong company. Prior to his ~~business~~term ~~time~~with BMA, he was the Co-Founder and Chief Operating Officer of Kelston Capital Ltd. With His Royal Highness Sheikh Khalifa Fahad Mohammed Al-Thani Of Doha Qatar, an investment company that focuses on mergers and acquisitions of in the construction industry. With Kelston, Mr. Henderson was responsible for the company's overall day-to-day ~~our~~operations ~~affairs~~and development in the Chinese market.

From 1999 to 2010, prior to working with Kelston, Mr. Henderson worked in private banking.

The Board believes that Mr. Henderson's entity management skills and business experience will help the Company to achieve its goals.

Minna Myotanen

Minna Myotanen has many years of financial administration experience. She joined BMA on January 15, 2013. Prior to joining BMA, she worked as a financial management consultant from May 2012 to January 2013. Ms. Myotanen began her career in the banking and insurance sector working for Danske Capital, a subsidiary to Danske Bank Plc., from April 2008 to December 2008 and for Mandatum Life, a subsidiary to Sampo Group Plc., from September 2007 to March 2008. During her time at Danske Capital, she worked with domestic and foreign equity, bonds, derivatives, futures and currency transactions and made value calculations. Danske Bank shares are listed on NASDAQ OMX Copenhagen and are included in a number of Danish and international share indices. From October 2009 to January 2012, Ms. Myotanen worked as a business controller for a startup company called Nobultec Ltd. After Nobultec was acquired by QPR Software Plc., she moved to work for the parent company. Ms. Myotanen received her Master of Economic Sciences from the Helsinki School of Economics.

The Board believes that Ms. Myotanen's strong mergers and acquisition experience, business development skills, and comprehensive experience in analyzing companies will provide useful insight and guidance into the Company's financial performance, development and business.

Significant Employees

The Company does not, at present, have any employees other than the current ~~officer~~officers and ~~director~~directors. We have not entered into any employment agreements, as we currently do not have any employees other than the current ~~officer~~officers and ~~director~~directors.

Family Relations

There are no family relationships among the Directors and Officers of Vacation Home Swap, Inc.

Involvement in Legal Proceedings

NoOur ~~executive~~current ~~Officer~~directors orand ~~Director~~executive ofofficers ~~the~~and ~~Company~~our ~~has~~incoming ~~been~~director ~~convicted~~and inofficers ~~any~~have ~~criminal~~not ~~proceeding~~been ~~(excluding~~involved ~~traffic~~in ~~violations)~~any orof is the ~~subject~~following ofevents aduring ~~criminal~~the ~~proceeding~~past ~~that~~ten ~~is currently pending.~~years:

No 1. A ~~executive~~petition ~~Officer~~under the Federal bankruptcy laws or ~~Director~~any ofstate insolvency law was filed by or against, or a receiver, fiscal agent or similar officer was appointed by a court for the ~~Company~~business isor property of such person, or any partnership in which he was a general partner at or within two years before the ~~subject~~time of such filing, or any ~~pending~~corporation ~~legal~~or ~~proceedings.~~business association of which he was an executive officer at or within two years before the time of such filing;

21 2. 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);

No 3. Such ~~Executive~~person ~~Officer~~was orthe subject ~~Director~~ of ~~the Company is involved in~~ any ~~bankruptcy petition by~~ order, judgment, or ~~against~~decree, not ~~any~~subsequently ~~business~~reversed, insuspended ~~which they are a general partner~~ or ~~executive~~vacated, ~~officer at this time or within two years~~ of any ~~involvement~~court asof acompetent ~~general partner~~jurisdiction, ~~executive officer~~ permanently or temporarily enjoining him from, or ~~Director~~otherwise oflimiting, ~~any~~the ~~business.~~following activities:

i. Acting 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;

ii. Engaging in any type of business practice; or

iii. Engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State securities laws or Federal commodities laws;

4. Such person was the subject of any order, judgment or decree, not 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. 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, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

6. 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;

7. Such person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

i. Any Federal or State securities or commodities law or regulation; or

ii. 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

iii. Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

8. Such person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered 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.

Item 11. Executive Compensation.

~~Our~~No ~~current executive officer and~~ director ~~has not and does not receive any compensation and has not received any restricted shares awards~~, ~~options~~officer or ~~any~~employee ~~other~~of ~~payouts.~~BMA Asreceived ~~such,~~compensation weduring ~~have~~BMA's ~~not~~last ~~included~~fiscal ~~a Summary Compensation Table~~year.

~~There~~None ~~are~~of noour ~~current employment agreements between the Company and its~~ executive ~~officer.~~officers ~~Our~~or ~~executive~~directors ~~officer~~received, ~~and~~nor ~~director~~do ~~has agreed to work without remuneration until such time as~~ we ~~receive~~have ~~revenues~~any ~~that~~arrangements ~~are sufficiently necessary~~ to ~~provide~~pay proper salaries to the officer and compensate the director for participation. Our executive officer and director has the responsibility of determining the timing of remuneration programs for key personnel based upon such factors as positive cash flowout, ~~shares~~any ~~sales~~bonus, ~~product~~stock ~~sales~~awards, ~~estimated cash expenditures~~ option awards, ~~accounts receivable, accounts payable, notes payable, and a cash balances.~~ Atnon-equity ~~this~~incentive ~~time,~~plan ~~management cannot accurately estimate when sufficient revenues will occur to implement this~~ compensation, or ~~the~~non-qualified ~~exact~~deferred ~~amount of~~ compensation.

There are no annuity, pension or retirement benefits proposed to be paid to officers, directors or employees of the corporation in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by Company.25

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

Title of Class	Name and Address of Beneficial Owner [1]	Amount and Nature of Beneficial Owner	Percent of Class
	Name and Address of Beneficial Owner [1]	Shares Beneficially Owner	Percentage Beneficially Owned
Common Stock	Donald MacDow, 16847 Heart Lake Rd., Caledon, Ontario L7C 2L4,Canada	10,000,000	71.4%
Directors and Executive Officers	Donald MacDow President, Secretary, Treasurer, Director 16847 Heart Lake Rd, Caledon ON L7C 2L4	40,020,000	58.237%
	All Beneficial Owners as a Group (1 person)	10,000,000	71.4%
	All Officers and Directors as a Group	40,020,000	58.237%
5% Shareholders	Cede & Co (Fast) P.O. Box 222 Bowling Green Station New York NY 10274	9,660,000	13.816%

(1) Beneficial ownership has been determined in accordance with Rule 13d-3 under the Exchange Act. Pursuant to the rules of the SEC, shares of common stock which an individual or group has a right to acquire within 60 days pursuant to the exercise of options or warrants are deemed to be outstanding for the purpose of computing the percentage ownership of such individual or group, but are not deemed to be beneficially owned and outstanding for the purpose of computing the percentage ownership of any other person shown in the table.

Item 13. Certain Relationships and Related Transactions, and Director Independence

~~Currently,~~There ~~there~~ are no ~~contemplated~~family ~~transactions~~relationships ~~that~~between any of our current directors or executive officers and the ~~Company~~proposed ~~may~~Incoming ~~enter~~Director ~~into~~and Incoming Officers. During our fiscal year ended April 30, 2013 and the previous fiscal year, there were no transactions with related parties other than as noted below. To our ~~officers~~knowledge, and except as set forth below, the proposed Incoming Directors and Incoming Officers are not currently directors orof ~~affiliates.~~the IfCompany, do not hold any ~~such~~position ~~transactions~~with ~~are~~the ~~contemplated~~Company, weand ~~will~~have ~~file~~not ~~such~~been ~~disclosure~~involved in any material proceeding adverse to the Company or its subsidiary or have a ~~timely~~material interest ~~manner~~adverse ~~with~~to the ~~Commission~~Company onor its subsidiary, or any transactions with the ~~proper~~Company ~~form~~or ~~making~~any ~~such~~of ~~transaction~~its ~~available~~directors, executive ~~for~~officers, affiliates, ~~the~~or ~~public~~associates that are required to ~~view~~be disclosed pursuant to the rules and regulations of the SEC.

~~The~~In ~~Company~~accordance ~~has~~with nothe ~~formal~~proposed ~~written~~Exchange, ~~employment~~the ~~agreement~~BMA orShareholders ~~other~~shall ~~contracts~~own ~~with~~approximately ~~our~~66% ~~current~~of ~~officer~~the issued and ~~director~~outstanding ~~and~~Common ~~there~~Stock of the Company. Mr. William Henderson, our Chairman, is nothe director ~~assurance~~of ~~that~~Barun Gold Investments Limited, one of the ~~services~~Selling Shareholders of toBoost. Mr. Henderson beexercises ~~provided~~voting and dispositive control over the shares held by ~~him~~Barun ~~will~~Gold Investments beLimited, ~~available~~which received 34,222,500 shares of Common Stock. In addition, at the Closing of the

2226

~~for~~Exchange ~~any~~Transaction, ~~specific length of time in the future~~Ms. ~~Mr.~~ ~~MacDow anticipates devoting at a minimum of ten to fifteen percent of his available time to the Company’s affairs.~~Minna ~~The~~Myotanen, our ~~amounts~~Chief ofFinancial ~~compensation and other terms of any full time employment arrangements would be determined~~Officer, ifwas ~~and~~issued ~~when~~877,500 ~~such~~shares ~~arrangements~~of ~~become~~Common ~~necessary~~Stock.

REVIEW, APPROVAL OR RATIFICATION OF TRANSACTIONS WITH RELATED PERSONS

As we have not adopted a Code of Ethics, we rely on our Board of Directors to review related party transactions on an ongoing basis to prevent conflicts of interest. Our Board of Directors reviews a transaction in light of the affiliations of the director, officer or employee and the affiliations of such

person's immediate family. Transactions are presented to our Board of Directors for approval before they are entered into or, if this is not possible, for ratification after the transaction has occurred. If our Board of Directors finds that a conflict of interest exists, then it will determine the appropriate remedial action, if any. Our Board of Directors approves or ratifies a transaction if it determines that the transaction is consistent with the best interests of the Company.

DIRECTOR INDEPENDENCE

During the year ended April 30, 2012, we did not have any independent directors on our Board of Directors. We evaluate independence by the standards for director independence established by applicable laws, rules, and listing standards including, without limitation, the standards for independent directors established by The New York Stock Exchange, Inc., the NASDAQ National Market, and the Securities and Exchange Commission.

Subject to some exceptions, these standards generally provide that a director will not be independent if (a) the director is, or in the past three years has been, an employee of ours; (b) a member of the director's immediate family is, or in the past three years has been, an executive officer of ours; (c) the director or a member of the director's immediate family has received more than $120,000 per year in direct compensation from us other than for service as a director (or for a family member, as a non-executive employee); (d) the director or a member of the director's immediate family is, or in the past three years has been, employed in a professional capacity by our independent public accountants, or has worked for such firm in any capacity on our audit; (e) the director or a member of the director's immediate family is, or in the past three years has been, employed as an executive officer of a company where one of our executive officers serves on the compensation committee; or (f) the director or a member of the director's immediate family is an executive officer of a company that makes payments to, or receives payments from, us in an amount which, in any twelve-month period during the past three years, exceeds the greater of $1,000,000 or two percent of that other company's consolidated gross revenues.

Item 14. Principal Accountant Fees and Services.

For the fiscal year ended April 30, ~~2012~~2013 ~~and 2011~~ we incurred approximately $10,000 ~~and $10,000~~ in fees to our principal independent accountants for professional services rendered in connection with the audit of financial statements.

During the fiscal year ended April 30, ~~2012 and 2011~~2013, we did not incur any other fees for professional services rendered by our principal independent accountants for all other non-audit services which may include, but not limited to, tax related services, actuarial services or valuation services.

PART IV

Item 15. Exhibits

23.1 Consent of PLS CPA, 4725 Mercury Street #210, San Diego, California, 92111

~~Consent~~31.1 Rule of13(a)-14(a)/15(d)-14(a) ~~PLS~~Certification ~~CPA,~~of ~~4725~~Chief ~~Mercury~~Executive ~~Street #210, San Diego, California, 92111~~Officer

31.12 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *

~~Rule~~32.1 Section ~~13(a)-14(a)/15(d)-14(a)~~1350 Certification of Chief Executive Officer

3132.2 Section 1350 Certification of Chief Financial Officer **

~~Rule~~101.INS*** ~~13(a)-14(a)/15(d)-14(a)~~XBRL ~~Certification~~Instance of Chief Financial Officer *Document

32101.1SCH*** XBRL Taxonomy Extension Schema

~~Section~~101.CAL*** ~~1350~~XBRL ~~Certification~~Taxonomy ofExtension ~~Chief~~Calculation ~~Executive Officer~~Linkbase

32101.2DEF*** XBRL Taxonomy Extension Definition Linkbase

~~Section~~101.LAB*** ~~1350~~XBRL ~~Certification~~Taxonomy ofExtension ~~Chief~~Label Financial Officer **Linkbase

101.~~INS~~PRE*** XBRL Taxonomy Extension Presentation Linkbase

XBRL Instance Document

101.SCH***

XBRL Taxonomy Extension Schema

101.CAL***

XBRL Taxonomy Extension Calculation Linkbase

101.DEF***

XBRL Taxonomy Extension Definition Linkbase

101.LAB***

XBRL Taxonomy Extension Label Linkbase

101.PRE***

XBRL Taxonomy Extension Presentation Linkbase

* Included in Exhibit 31.1

** Included in Exhibit 32.1

*** Includes the following materials contained in this Annual Report on Form 10-K for the fiscal year ended April 30, 2013 formatted in XBRL (eXtensible Business Reporting Language): (i) the Balance Sheets, (ii) the Statements of Operations, (iii) the Statements of Changes in Equity, (iv) the Statements of Cash Flows, and (v) Notes to Financial Statements.

Includes the following materials contained in this Annual Report on Form 10-K for the fiscal year ended April 30, 2012 formatted in XBRL (eXtensible Business Reporting Language): (i) the Balance Sheets, (ii) the Statements of Operations, (iii) the Statements of Changes in Equity, (iv) the Statements of Cash Flows, and (v) Notes to Financial Statements.

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Vacation Home Swap, Inc.

~~BY:~~ /s/ ~~Donald~~William ~~MacDow~~Henderson

-------------------------------~~---~~

~~Donald~~William ~~MacDow~~Henderson

~~President,~~Chief ~~Secretary~~Executive ~~Treasurer,~~Officer ~~Principal~~and ~~Executive~~Chairman ~~Officer,~~of the Board of Directors

~~Principal~~/s/ ~~Financial~~Minna ~~Officer and Director~~Myotanen

~~Dated: July 12, 2012~~ -------------------------------

24Minna Myotanen

Chief Financial Officer, Vice President of Finance and Secretary

Dated: August 06, 2013

Filing Compare · Vacation Home Swap, Inc.