NOTE 2 - RESTATEMENT OF CONSOLIDATED FINANCIALS STATEMENTS FOR YEAREND APRIL 30, 2020: Restatement of Consolidated Financials Statements for Yearend April 30, 2020 (Tables)

12 Months Ended

Apr. 30, 2021

Tables/Schedules

Restatement of Consolidated Financials Statements for Yearend April 30, 2020

	For Year End April 30, 2020
Liabilities	As Reported	Adjustment	Restated
Accounts payable	364,199		364,199
Accrued license agreement payment	71,300		71,300
Accrued interest and fees	178,066		178,066
Customer deposits	45,695		45,695
Derivative liability	1,333,288	323,929	1,657,217
Convertible notes - net of discount	821,949		821,949
Payables - related party	970,547		970,547
notes payable	424,226		424,226
Total current liabilities	4,209,270	323,929	4,533,199
Stockholder’ deficit
Common stock	905		905
Paid in capital	6,288,325	903,270	7,191,595
Accumulated deficit	(10,193,808)	(1,227,199)	(11,421,007)
Total	(3,904,234)	(323,929)	(4,228,507)
Non- controlling interest	(161,256)		(161,256)
Total stockholders’ deficit	(4,065,490)	(323,929)	(4,389,763)
total liabilities and stockholders’ deficit	143,780		143,780
Income(Expense)
Loss from operations	(903,440)		(903,440)
Other income (expense)
Gain(loss) on shares issued for service	11,338		11,338
Gain (loss)  on cancellation of stock	96,518		96,518
Gain (loss) on notes payable	(2,178,519)		(2,178,519)
Finance and interest cost on notes	(341,098)		(341,098)
Interest expense	(146,299)		(146,299)
Gain (loss) on derivative liabilities	2,307,215	(323,929)	1,983,286
Gain on extinguishment of debt	204,906		204,906
Total other income (expense)	(45,939)	(323,929)	(369,868)
Net gain (loss)	(949,379)	(323,929)	(1,273,308)
Non- controlling interest in net loss	31,653		31,653
Net gain(loss) attributed to the Company	(917,726)	(323,929)	(1,241,655)
Cash flows from operating activities
Net loss	(949,379)	(323,929)	(1,273,308)
Change in derivative liability	2,307,215	323,929	1,983,386
Net cash used in operating activities	(328,733)	--	(328,733)