v2.4.0.6

Condensed Balance Sheets (USD $)	Apr. 30, 2012	Jul. 31, 2011
ASSETS
Cash and cash equivalents	$ 9,043	$ 24,474
Total assets	9,043	24,474
LIABILITIES AND STOCKHOLDERS' EQUITY
Accrued expenses	31,680	31,563
Notes Payable due shareholders & directors (Note 1)	96,000	36,000
Total current liabilities	127,680	67,563
Notes Payable long-term (Note 1)	0	35,000
Commitments (Note 4)
Stockholders' Equity (Deficit) (Notes 2, 4 and 5)
Preferred stock, par value $.0001 per share, 5,000 shares authorized, 0 shares issued and outstanding	0	0
Common stock	1,825	1,825
Additional paid-in-capital	1,498,214	1,498,214
Retained earnings (deficit) accumulated in the development stage	(1,618,676)	(1,578,128)
Total stockholders' equity (deficit)	(118,637)	(78,089)
Total liabilities and stockholders' (deficit)	9,043	24,474
Common Class B [Member]
Stockholders' Equity (Deficit) (Notes 2, 4 and 5)
Common stock	$ 0	$ 0

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Cumulative net losses reported during the development stage.

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Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.

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ISRAEL GROWTH PARTNERS ACQUISITION CORP. 10-Q