SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Oct. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Summary of Estimated useful life of the related asset

Office furniture and equipment	10 years
Computer equipment and software	5 years
Refinery land improvements	15 years
Refinery land easements	10 years

Summary of derivative liabilities

October 31, 2020	Total		Level 1		Level 2		Level 3
Derivative liabilities	$	1,306,229	$	-	$	-	$	1,306,229

April 30, 2020	Total		Level 1		Level 2		Level 3
Derivative liabilities	$	2,607,433	$	-	$	-	$	2,607,433

Summary of Basic weighted average number common shares outstanding

	Three Months Ended October 31,				Six Months Ended October 31,
	2020		2019		2020		2019
Basic weighted average number of shares		13,913,213,564		1,727,348,034		13,633,021,019		919,329,234
Dilutive effect of options, warrants and convertible notes payable		-		-		11,366,978,981		-
Diluted weighted average number of shares		13,913,213,564		1,727,348,034		25,000,000,000		919,329,234