3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jul. 31, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reclassification A reclassification has been made to prior year comparative consolidated financial statements to conform to the current year presentation. This reclassification had no material effect on previously reported results of operations or financial position. The Company reclassified amounts related to a Net Profits Interest previously included as a component of Other Income (Expense) to a net against Crude Oil and Natural Gas Sales. Investees Accounted for Under the Equity Method The Company has a 10% investment in JHE Energy Interests (“JHEI”) which is accounted for under the equity method of accounting. JHEI is engaged in the exploration, development, and production of oil and gas assets in the state of Texas. The Company’s investment in JHEI was $167,215 and $167,215 as of July 31, 2014 and April 30, 2014, respectively. The Company has elected to use the equity method, as we may have the ability to exercise significant influence on the investee. During the three months ended July 31, 2014, we received earnings distributions of $3,270 related to the investment in JHEI. During the three months ended July 31, 2013 we received $11,990 related to the investment. Advances from Working Interest Partners In January 2013, the Company entered into two Participation agreements, whereby the Company initially became the operator of two wells in Trego County Kansas. As of July 31, 2014 the Company is the operator of four wells located Trego, County Kansas. From time to time advances from working interest partners which consist of cash calls received from our working interest owners net of costs incurred on respective wells may be included in cash on our consolidated balance sheet. As of July 31, 2014 we had no advances from working interest partners.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

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CIRCLE STAR ENERGY CORP. 10-Q