PROPERTY AND EQUIPMENT (Tables)

6 Months Ended

Oct. 31, 2020

PROPERTY AND EQUIPMENT

Summary of Property and Equipment

	October 31, 2020			April 30,  2020
Office furniture and equipment	$	13,864		$	13,864
Computer equipment and software		10,962			10,962
Refinery land		67,088			67,088
Refinery land improvements		452,005			452,005
Refinery land easements		37,015			37,015
		580,934			580,934
Less accumulated depreciation and amortization		(91,328	)		(73,890	)
	$	489,606		$	507,044