NATURE OF OPERATIONS BASIS OF PRESENTATION GOING CONCERN AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Apr. 30, 2022

NATURE OF OPERATIONS BASIS OF PRESENTATION GOING CONCERN AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

Summary of Assets and Liabilities Measured at Fair Value on a Recurring and Non-Recurring Basis

	April 30,		Fair Value Measurements at April 30, 2022
	2022		Level 1		Level 2		Level 3
Conversion option liability	$	197,508	$	-	$	-	$	197,508

	April 30,		Fair Value Measurements at April 30, 2021
	2021		Level 1		Level 2		Level 3
Conversion option liability	$	208,503	$	-	$	-	$	208,503

Schedule of Conversion Option Liability

Embedded Conversion Option Liability
Balance – April 30, 2021	$	208,503
Gain from change in the fair value of conversion option liability		(10,995	)
Balance – April 30, 2022	$	197,508

Embedded Conversion Option Liability
Balance – April 30, 2020	$	645,055
Reduction in fair value of conversion option liability for conversion of promissory note		(30,795	)
Gain from change in the fair value of conversion option liability		(405,757	)
Balance – April 30, 2021	$	208,503

Schedule of Both Basic and Diluted Earnings Per Share

	2022		2021
Warrants to purchase common stock		62,970,000		1,500,000
Options to purchase common stock		1,200,000		1,200,000
Conversion of convertible unsecured promissory notes		20,782,211		21,110,215
Conversion of convertible secured promissory notes		11,586,275		14,130,497
Total		96,538,486		37,940,712