10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: July 31, 2022

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 333-182566

CGS INTERNATIONAL, INC.

(Exact name of registrant as specified in its charter)

Nevada	32-0378469
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

1111 South Roop Street, #100, Carson City, NV 89702

(Address of principal executive offices) (Zip Code)

+63-28-4412-083

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
None	N/A	N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated Filer	☒	Emerging growth company	☐
Smaller reporting company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 36,690,013 common shares issued and outstanding as of September 7, 2022.

CGS INTERNATIONAL, INC.

QUARTERLY REPORT

TABLE OF CONTENTS

		Page Number
	PART I - FINANCIAL INFORMATION
Item 1	Financial Statements
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	15
Item 3	Quantitative and Qualitative Disclosures About Market Risk	20
Item 4	Controls and Procedures	20
	PART II - OTHER INFORMATION
Item 1	Legal Proceedings	22
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	22
Item 3	Defaults Upon Senior Securities	22
Item 4	(Removed and Reserved)	22
Item 5	Other Information	22
Item 6	Exhibits	22

2

CGS INTERNATIONAL, INC.

CONDENSED FINANCIAL STATEMENTS

July 31, 2022

Unaudited

CONDENSED BALANCE SHEETS	4
CONDENSED STATEMENTS OF OPERATIONS	5
STATEMENTS OF STOCKHOLDERS' DEFICIT	6
CONDENSED STATEMENTS OF CASH FLOWS	7
NOTES TO UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS	8

3

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

BALANCE SHEETS

(UNAUDITED)

ASSETS	July 31, 2022			April 30, 2022
Cash		10,941			26,535
Prepaid expenses		-			426
Total current assets		10,941			26,961
Deposit on asset purchase		40,038			40,038
Fixed assets, net		23,389			24,681
Total assets		74,368			91,680
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable and accrued expenses		55,012			37,970
Due to related parties		83,530			78,260
Notes payable		377,831			332,372
Convertible notes payable, net		-			1,631
Total current liabilities		516,373			450,233
Total liabilities		516,373			450,233
Stockholders' deficit
Preferred shares, $0.001 par value; 46,000,000 shares authorized;
0 shares issued and outstanding as of July 31, 2022 and April 2022, respectively		-			-
Preferred shares, Series A $0.001 par value; 10,000,000 shares authorized;
3,000,000 Issued and outstanding as of July 31, 2022 and April 2022, respectively		3,000			3,000
Preferred shares, Series B $0.001 par value; 10,000,000 shares authorized;
3,869,696 and 5,689,696 shares issued and outstanding as of July 31, 2022 and April 2022, respectively		3,870			5,690
Preferred shares, Series C $0.001 par value; 10,000,000 shares authorized;
0 shares issued and outstanding as of July 31, 2022 and April 2022, respectively		-			-
Common shares, $0.001 par value; 300,000,000 shares authorized;
36,690,013 and 23,690,000 shares issued and outstanding as of July 31, 2022 and April 2022, respectively		36,690			23,690
Stock payable		-			585,000
Additional paid-in capital		113,333,587			112,318,767
Accumulated deficit		(113,819,152	)		(113,294,700	)
Total stockholders' deficit		(442,005	)		(358,553	)
Total liabilities and stockholders' deficit		74,368			91,680

The accompanying notes are an integral part of these unaudited financial statements

4

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

STATEMENTS OF OPERATIONS

(UNAUDITED)

	For the three months ended
	July 31,
	2022			2021
Sales	$	-		$	-
Operating expenses
General and administrative		41,399			9,455
Professional fees		34,375			20,000
Total operating expenses		75,774			29,455
Loss from operations		(75,774	)		(29,455	)
Other expenses
Interest expense		(12,878	)		(2,276	)
Loss on settlement of debt		(435,800	)		-
Total other expense		(448,678	)		(2,276	)
Net loss	$	(524,452	)	$	(31,731	)
Net loss per common share: basic and diluted	$	(0.02	)	$	(0.17	)
Weighted average common shares outstanding - basic and diluted		31,237,827			190,013

The accompanying notes are an integral part of these unaudited financial statements

5

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

STATEMENTS OF STOCKHOLDERS’ DEFICIT

(UNAUDITED)

	Preferred A Stock				Preferred B Stock						Preferred C Stock				Common Stock				Stock			Additional Paid-in			Accumulated			Total Stockholders'
	Shares		Amount		Shares			Amount			Shares		Amount		Shares		Amount		Payable			Capital			Deficit			Deficit
Balance, April 30, 2022		3,000,000		3,000		5,689,696			5,690			-		-		23,690,013		23,690		585,000			112,318,767			(113,294,700	)		(358,553	)
Shares issued for settlement of debt		-		-		-			-			-		-		3,900,000		3,900		(585,000	)		1,022,100			-			441,000
Conversion of preferred stock to common stock		-		-		(1,820,000	)		(1,820	)		-		-		9,100,000		9,100		-			(7,280	)		-			-
Net loss																										(524,452	)		(524,452	)
Balance, July 31, 2022		3,000,000		3,000		3,869,696			3,870			-		-		36,690,013		36,690		-			113,333,587			(113,819,152	)		(442,005	)
Balance, April 30, 2021		-		-		-			-			-		-		190,193		190		-			75,810			(340,888	)		(264,888	)
Net loss																										(31,731	)		(31,731	)
Balance, July 31, 2021		-		-		-			-			-		-		190,193		190		-			75,810			(372,619	)		(296,619	)

The accompanying notes are an integral part of these unaudited financial statements

6

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

STATEMENTS OF CASH FLOWS

(UNAUDITED)

	For the three months ended
	July 31, 2022			July 31, 2021
Cash Flows from Operating Activities
Net loss	$	(524,452	)	$	(31,731	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Loss on settlement of debt		435,800			-
Amortization of debt discount		3,569			-
Depreciation		1,292			-
Changes in assets and liabilities
Prepaid expense		426			-
Accounts payable and accrued liabilities		17,042			3,231
Net cash used in operating activities		(66,323	)		(28,500	)
Cash Flows from Investing Activities
Net cash from financing activities		-			-
Cash Flows from Financing Activities
Proceeds from notes payable		46,200			28,500
Repayment of notes payable		(741	)		-
Proceeds from related party debt		41,846			-
Repayment of related party debt		(36,576	)		-
Net cash from financing activities		50,729			28,500
Net increase (decrease) in cash		(15,594	)		-
Cash, beginning of period		26,535			-
Cash, end of period	$	10,941		$	-
Supplemental disclosure of cash flow information
Cash paid for interest	$	-		$	-
Cash paid for taxes	$	-		$	-
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued in conversion of note payable	$	5,200		$	-
Preferred stock converted into common stock	$	1,820		$	-

The accompanying notes are an integral part of these unaudited financial statements

7

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

1.

Nature of Operations and Continuance of Business

CGS International, Inc. (formerly Tactical Services Inc.) was incorporated in the State of Nevada as a for-profit Company on April 17, 2012. On June 1, 2021, our Board of Directors approved a reverse stock split of our issued and authorized shares of common stock on the basis of 400 old shares for one (1) new share. When completed, our issued and outstanding capital decreased from 76,000,000 shares of common stock to 190,000 shares of common stock. The $0.001 par value of our common shares remained unchanged. Also on June 1, 2021, our board of directors approved changing our corporate name from Tactical Services, Inc. to CGS International, Inc. On June 7, 2021, we filed a Certificate of Change Pursuant to NRS 78.209 reflecting the reverse stock split and, as part of the Certificate for Reinstatement, we filed an Application for Reinstatement or Revival form changing our name to CGS International, Inc., thereby effectively amending our Articles of Incorporation. On September 29, 2021, CGS International, Inc. (the “Company”), entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Ramon Mabanta, an individual (d.b.a. World Agri Minerals) (“WAM”), pursuant to which Company would eventually acquire all the assets of WAM. WAM operates as a sole-proprietorship whose operations focus on pursuing the formulation, manufacturing, sales, marketing distribution of its premiere commercial agriproduct GENESIS 89™ and GENESIS 89™ Gold, which is a unique formulation and packaging of a commercial agriproduct using a natural processes whereby minerals are extracted from deep-ocean deposits and combined with additional organic ingredients resulting in the GENESIS 89™ and GENESIS 89™ Gold being: (i) properly balanced, readily bioavailable, formulas that are shipped as concentrate to commercial growers; (ii) ready-to-use products for the both the amateur and commercial retail market; and, (iii) Genesis 89™ Gold is being blended specifically for use and deployment in the cannabis industry. GENESIS 89™ and GENESIS 89™ Gold provide assurance and insurance to the end-user that crops do not require conventional pesticides, producing an eco-friendlier organic product for the consumer. The aggregate purchase price for the assets of WAM is 30,000,000 restricted shares (the “Shares”) of the Company’s common stock (the “Purchase Price”) which shall be paid upon Closing of the Purchase Agreement. Each of Company and WAM have made customary representations, warranties, covenants, and indemnities in connection with the Acquisition. The closing of the Purchase Agreement shall occur once WAM provides the Company a bill of sale and assignment agreement relating to the sale and transfer of 100% of the assets contemplated by the Purchase Agreement and the Company provides WAM the Purchase Price (the “Closing”).

2. Summary of Significant Accounting Policies

a)

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in the consolidated financial statements for the three months ended July 31, 2022 should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Form 10-K for the Company’s fiscal year ended April 30, 2022, as filed with the SEC. The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the year ending April 30, 2023.

b)

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability of mineral properties, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

8

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

c)	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. There were $10,941 and $26,535 in cash and no cash equivalents as of July 31, 2022 and April 30, 2022, respectively.

d)

Basic and Diluted Net Loss per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

e)

Income Taxes

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Accounting for Income Taxes, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Accounting for Income Taxes, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

f)

Financial Instruments

Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash and cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

9

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

g)

Recent Accounting Pronouncements

In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities are recognized by the acquirer at fair value on the acquisition date. This new guidance is effective for the Company for its fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company is evaluating its potential impact but does not expect the new standard to have a material impact on the Company's results of operations or cash flows. In August 2020, the FASB issued ASU 2020-06, “Debt - Debt with Conversion and Other Options (subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (subtopic 815-40),” which reduces the number of accounting models in ASC 470-20 that require separate accounting for embedded conversion features. As a result, a convertible debt instrument will be accounted for as a single liability measured at its amortized cost as long as no other features require bifurcation and recognition as derivatives. By removing those separation models, the effective interest rate of convertible debt instruments will be closer to the coupon interest rate. Further, the diluted net income per share calculation for convertible instruments will require the Company to use the if-converted method. The treasury stock method should no longer be used to calculate diluted net income per share for convertible instruments. The amendment will be effective for the Company for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. We expect the adoption of ASU 2020-06 to not have a material impact on the Company’s financial statements or disclosures.

3.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has a working capital deficit of $505,432 and has an accumulated deficit of $113,819,152. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.  Management is currently looking at various options and investment opportunities. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavours or opportunities which could significantly and materially restrict the Company’s operations. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

4.	Deposit on asset purchase
	On February 24th, 2022 the Company entered into a definitive agreement to purchase all the assets of Agrarian Organics UK Limited for £60,000 GBP. The sale does not close until payment has been made in full. As of July 31, 2022, the Company had made payments of $40,038 which have been recorded as deposit on asset purchase on the Consolidated Balance Sheet.

5.	Due to Related Party
	As of July 31, 2022 and April 30, 2022, the Company has $85,530 and $78,260 in advances and payment of expenses due to related parties, respectively. The amounts due are unsecured, non-interest bearing, and due on demand.

10

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

6.	Notes Payable
	Notes payable consist of the following at:

	July 31, 2022		April 30, 2022
Note payable, unsecured, 10% interest, due on demand	$	30,000	$	30,000
Note payable, unsecured, 10% interest, due on demand		500		500
Note payable, unsecured, 10% interest, due on demand		2,260		2,260
Note payable, unsecured, 10% interest, due on demand		7,500		7,500
Note payable, unsecured, 10% interest, due on demand		15,000		15,000
Note payable, unsecured, 10% interest, due on demand		16,000		16,000
Note payable, unsecured, 10% interest, due on demand		7,500		7,500
Note payable, unsecured, 10% interest, due on demand		4,500		4,500
Note payable, unsecured, 10% interest, due on demand		9,000		9,000
Note payable, unsecured, 10% interest, due on demand		4,000		4,000
Note payable, unsecured, 10% interest, due on demand		6,000		6,000
Note payable, unsecured, 10% interest, due on demand		5,000		5,000
Note payable, unsecured, 10% interest, due on demand		24,420		24,420
Note payable, unsecured, 10% interest, due on demand		20,600		20,600
Note payable, unsecured, 10% interest, due on demand		53,284		53,284
Note payable, unsecured, 10% interest, due on demand		60,000		60,000
Note payable, unsecured, 9% interest, due January 25, 2026		11,067		11,808
Note payable, unsecured, 10% interest, due on demand		25,000		25,000
Note payable, unsecured, 10% interest, due on demand		21,000		21,000
Note payable, unsecured, 10% interest, due on demand		9,000		9,000
Note payable, unsecured, 10% interest, due on demand		30,000		-
Note payable, unsecured, 10% interest, due on demand		16,200		-
Total notes Payable	$	377,381	$	332,372

On February 8, 2019, the Company issued a $30,000 note payable to a non related party. The note is unsecured bears interest at 10% per annum, and is due on demand. Interest expense on the note was $756 and $756 for the three months ended July 31, 2022 and 2021, respectively.

On July 14, 2020, the Company issued a $500 note payable to a non related party. The note is unsecured bears interest at 10% per annum, and is due on demand. Interest expense on the note was $13 and $13 for the three months ended July 31, 2022 and 2021, respectively.

On November 4, 2020, the Company received $15,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $378 and $378 for the three months ended July 31, 2022 and 2021, respectively.

On November 10, 2020, the Company received $2,250 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $57 and $56 for the three months ended July 31, 2022 and 2021, respectively.

On November 17, 2020, the Company received $7,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $189 and $189 for the three months ended July 31, 2022 and 2021, respectively.

On February 15, 2021, the Company received $16,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $403 and $403 for the three months ended July 31, 2022 and 2021, respectively.

On February 15, 2021, the Company received $7,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $189 and $892 for the three months ended July 31, 2022 and 2021, respectively.

On June 2, 2021, the Company received $4,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $113 and $73 for the three months ended July 31, 2022 and 2021, respectively.

11

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

On June 3, 2021, the Company received $9,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $227 and $143 for the three months ended July 31, 2022 and 2021, respectively.

On July 8, 2021, the Company received $4,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $101 and $25 for the three months ended January 31, 2022 and 2021, respectively.

On July 9, 2021, the Company received $6,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $151 and $36 for the three months ended July 31, 2022 and 2021, respectively.

On July 21, 2021, the Company received $5,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $126 and $14 for the three months ended July 31, 2022 and 2021, respectively.

On October 31, 2021, the Company received $24,420 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $615 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On December 31, 2021, the Company received $20,600 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. The note payable balance as of July 31, 2022 is $20,600. Interest expense on the note was $519 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On January 31, 2022, the Company received $53,284 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. The note payable balance as of July 31, 2022 is $53,284. Interest expense on the note was $1,343 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On February 16, 2022, the Company received $60,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. The note payable balance as of July 31, 2022 is $60,000. Interest expense on the note was $1,512 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On February 19, 2022, the Company entered into an agreement to purchase a 2108 Mitsubishi Montero Sport Wagon for $25,692. The Company paid $12,846 as a down payment and financed the additional $12,846 with a note payable.  The amount owing is secured by the vehicle, carries an interest rate of 9%, and is due January 25, 2026. The Company made payments of $741 during the three months ended July 31, 2022, and the note payable balance was $11,067. Interest expense on the note was $430 and $0 for the years ended July 31, 2022 and 2021, respectively.

On March 31, 2022, the Company received $25,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $631 and $0 for the years ended July 31, 2022 and 2021, respectively.

On April 08, 2022, the Company received $21,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $529 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On April 11, 2022, the Company received $9,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $227 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On May 11, 2022, the Company received $30,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $666 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On April 11, 2022, the Company received $16,200 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $133 and $0 for the three months ended July 31, 2022 and 2021, respectively.

12

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

6.	Convertible Notes Payable
	Convertible Notes payable consist of the following at:

	July 31, 2022		April 30, 2022
Convertible note payable, unsecured, 10% interest, due September 13, 2022, net	$	-	$	2,800
Convertible note payable, unsecured, 10% interest, due September 13, 2022, net		-		2,400
Total convertible notes		-		5,200
Unamortized discount		-		(3,569	)
Convertible notes payable, net	$	-	$	1,631

On August 24, 2021 the holder of $101,697 of the Company’s related party debt assigned the debt to an unrelated party, who then on September 13, 2021 assigned the debt to six note holders. The debt was then modified to include the term in the notes below

On September 13, 2021, the Company issued a $10,000 10% unsecured convertible note. The note is due on September 13, 2023 and is convertible into shares of the company’s common stock at a price of $0.002 per share. The Company has determined the value associated with the beneficial conversion feature in connection with the notes to be $10,000. On September 14, 2021 $2,800 of the note principal was converted into 1,400,000 shares of the Company’s common stock, valued at $1,428,000, and recorded a loss on settlement of debt of $1,425,200. On October 5, 2021 $4,400 of the note principal was converted into 2,200,000 shares of the Company’s common stock, valued at $7,656,000, and recorded a loss on settlement of debt of $7,651,600. On June 1, 2022 $2,800 of the note principal was converted into 1,400,000 shares of the Company’s common stock, valued at $189,000, and recorded a loss on settlement of debt of $186,200.  The convertible note payable balance as of July 31, 2022 is $0. 

On September 13, 2021, the Company issued a $10,000 10% unsecured convertible note. The note is due on September 13, 2023 and is convertible into shares of the company’s common stock at a price of $0.002 per share. The Company has determined the value associated with the beneficial conversion feature in connection with the notes to be $10,000.  On September 22, 2021 $3,200 of the note principal was converted into 1,600,000 shares of the Company’s common stock valued at $1,632,000 and recorded a loss on settlement of debt of $1,628,800. On October 5, 2021 $4,400 of the note principal was converted into 2,200,000 shares of the Company’s common stock valued at 7,656,000 and recorded a loss on settlement of debt of $7,651,600. On May 5, 2022 $2,400 of the note principal was converted into 1,200,000 shares of the Company’s common stock valued at 252,000, and recorded a loss on settlement of debt of $249,600. The convertible note payable balance as of July 31, 2022 is $0. 

7.

STOCKHOLDERS’ EQUITY

The Company is authorized to issue 300,000,000 common shares and 76,000,000 preferred shares of stock, respectively. On September 13, 2021, the Company designated a class of preferred stock, the “Series A Preferred Stock,” consisting of ten million 10,000,000 shares, par value $0.001. Under the Certificate of Designation, holders of the Series A Preferred Stock are entitled to vote together with the holders of the Company’s common stock on all matters submitted to shareholders at a rate of one hundred (100) votes for each share held. The holders are entitled to liquidation preference senior to common stock On September 13, 2021, the Company designated a class of preferred stock, the “Series B Preferred Stock,” consisting of ten million 10,000,000 shares, par value $0.001. Under the Certificate of Designation, holders of the Series B Preferred Stock are entitled at their option to convert their preferred shares into common stock at a conversion rate of five (5) shares of common stock for every one (1) share of Series B Preferred Stock. The holders of Series B Preferred stock are not entitled to voting rights. The holders are entitled to equal rights with our Preferred Series A stockholders as it relates to liquidation preference. On September 13, 2021, the Company designated a class of preferred stock, the “Series C Preferred Stock,” consisting of ten million 10,000,000 shares, par value $0.001.

13

CGS INTERNATIONAL, INC.

(formerly Tactical Services Inc.)

Notes to the Financial Statements

Under the Certificate of Designation, holders of the Series B Preferred Stock are entitled at their option to convert their preferred shares into common stock at a conversion rate of five (5) shares of common stock for every one (1) share of Series B Preferred Stock. The holders of Series B Preferred stock are not entitled to voting rights. The holders are entitled to equal rights with our Preferred Series A stockholders as it relates to liquidation preference.

As of July 31, 2022, and April 30, 2022 the Company had 36,690,013 and 23,690,000 shares of common shares issued and outstanding, respectively.

As of July 31, 2022, and April 30, 2022 the Company had 3,000,000 and 3,000,000 shares of Series A Preferred Stock issued and outstanding, respectively.

As of July 31, 2022, and April 30, 2022 the Company had 3,869,696 and 5,689,696 shares of Series B Preferred Stock issued and outstanding, respectively.

As of July 31, 2022, and April 30, 2022 the Company had 0 and 0 shares of Series C Preferred Stock issued and outstanding, respectively.

On May 5, 2022 the Company issued 1,300,000 shares of common stock valued at $585,000 for debt settled in a prior period.

On May 5, 2022, a convertible note holder converted $2,400 in principal into 1,200,000 shares of common stock at a conversion price of $0.002 per share. The shares were valued at $252,000, and a loss on settlement of debt of $249,600 was recorded.

On June 1, 2022, a convertible note holder converted $2,800 in principal into 1,400,000 shares of common stock at a conversion price of $0.002 per share. The shares were valued at $189,000, and a loss on settlement of debt of $186,200 was recorded.

On May 16, 2022 a Preferred Series B stockholder converted 400,000 shares of Preferred Series B Stock into 2,000,000 shares of the Company’s common stock.

On June 30, 2022 a Preferred Series B stockholder converted 420,000 shares of Preferred Series B Stock into 2,100,000 shares of the Company’s common stock.

On June 30, 2022 a Preferred Series B stockholder converted 480,000 shares of Preferred Series B Stock into 2,400,000 shares of the Company’s common stock.

On June 30, 2022 a Preferred Series B stockholder converted 520,000 shares of Preferred Series B Stock into 2,600,000 shares of the Company’s common stock.

8.	Subsequent Events
	In accordance with ASC Topic 855-10, the Company has analyzed its operations subsequent to July 31, 2022 to the date these financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

14

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

This Quarterly Report on Form 10-Q contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 that are subject to risks and uncertainties. All statements other than statements of historical or current facts included in this Quarterly Report on Form 10-Q are forward-looking statements. Forward looking statements refer to our current expectations and projections relating to our financial condition, results of operations, plans, objectives, strategies, future performance, and business. You can identify forward-looking statements by the fact that they do not relate strictly to historical or current facts. These statements may include words such as “anticipate,” “could,” “estimate,” “expect,” “project,” “plan,” “potential,” “intend,” “believe,” “may,” “might,” “will,” “objective,” “should,” “would,” “can have,” “likely,” and other words and terms of similar meaning in connection with any discussion of the timing or nature of future operating or financial performance or other events. For example, all statements we make relating to our estimated and projected earnings, revenue, costs, expenditures, cash flows, growth rates and financial results, our plans and objectives for future operations, growth initiatives, or strategies are forward-looking statements. All forward-looking statements are subject to risks and uncertainties, including the risks and uncertainties described in our Form 8-K dated October 20, 2021, filed with the Securities and Exchange Commission (the “SEC”) on the same date, as well as our other SEC filings, as applicable, which factors are incorporated by reference herein. We operate in an evolving environment, new risk factors and uncertainties emerge from time to time, and it is not possible for management to predict all risk factors and uncertainties, nor can we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statement. We qualify all of our forward-looking statements by these cautionary statements.

We undertake no obligation to update or revise these forward-looking statements, except as required under the federal securities laws.

Corporate History

On April 17, 2012, Mr. Vagner Gomes Tome, our former president, and sole director, incorporated the Company in the State of Nevada under the name Line Up Advertisement, Inc. On May 23, 2013, the Company accepted the resignation of Vagner Gomes Tome as the sole director and officer of the Company and appointed Joelyn Alcantara to serve in his stead. Thereafter, on April 25, 2017, Ms. Joelyn Alcantara resigned from all positions with the Company, including those of President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and Sole-Director. The resignation was not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies, or practices.

On April 25, 2017, Mr. Francisco Ariel Acosta was appointed as the sole member of the Company’s Board of Directors and as the Company’s President, Chief Executive Officer, Chief Financial Officer, Treasurer, and Secretary.

On October 23, 2017, the Company closed on an Asset Acquisition Agreement (the “Original Agreement”) with Thomas Li, an individual and Nathan Xian, an individual (collectively Mr. Li and Mr. Xian are refereed to hereinafter as the “Inventors”). The Company purchased those assets owned by Inventors relating to Inventor’s development, sales, marketing, and distribution of Unmanned Ariel Vehicles (“UAV” or “Drones”) including but not limited to patents, trademarks, know-how, trade secrets, supply lists and other assets and intellectual property of any kind, relating directly or indirectly to the manufacturing, sales, and distribution of the Drones (the “Acquired Assets”). The Company was to acquire one hundred percent (100%) of the Acquired Assets in exchange for the issuance of an aggregate of 60,000,000 restricted shares of the Company’s common stock (“TACC Shares”) to the Inventors (the “Purchase Price”).

Additionally, pursuant to the terms and conditions of the Original Agreement, the following changes to the Management of the Company occurred:

15

· As of October 23, 2017, Francisco Ariel Acosta resigned from all positions with the Company, including but not limited to those of President, Chief Executive Officer, Secretary and Director.

· As of October 23, 20017, Thomas Li was appointed a member of the Company’s Board of Directors and as the Company’s President, Chief Executive Officer.

· As of October 23, 20017, Nathan Xian was appointed a member of the Company’s Board of Directors and Chief Financial Officer and Secretary.

On October 4, 2017, the Company changed its name from Line Up Advertisement, Inc. to Tactical Services, Inc. to reflect the new business direction of the Company.

However, on August 24, 2018, the Company and the Inventors entered into a Termination Agreement (the “Termination Agreement”), terminating the Original Agreement. The Termination Agreement was the direct result of a material breach of the terms and conditions of the Original Agreement. Specifically, the Inventors, pursuant to Section 2.01 of the Original Agreement, were to “sell, transfer, convey, assign and deliver…” various assets to the Company. As of the date thereof, the Inventors were unsuccessful in fulfilling their obligations under the terms and conditions of the Original Agreement. The effect of the Termination Agreement was that the Original Agreement was rendered null and void and of no legal effect whatsoever, without any liability or obligation on the part of the parties to the Original Agreement.

Accordingly, Mr. Li and Mr. Xian resigned from all positions with the Company effective as of August 24, 2018, and Mr. Francisco Ariel Acosta was re-appointed as the sole member of the Company’s Board of Directors and as the Company’s President, Chief Executive Officer, Chief Financial Officer, Treasurer, and Secretary.

On June 1, 2021, our board of directors approved changing our corporate name from Tactical Services, Inc. to CGS International, Inc. Additionally, on June 1, 2021, our Board of Directors approved a reverse stock split of our issued and authorized shares of common stock on the basis of 400 old shares for one (1) new share. When approved, our issued and outstanding capital will decrease from 76,000,000 shares of common stock to 190,000 shares of common stock. The $0.001 par value of our common shares will remain unchanged.

The resolutions of our Board of Directors approving the above-described reverse stock split and name change are subject to the prior approval by the Financial Industry Regulatory Authority (FINRA). In anticipation of submitting to FINRA, on June 7, 2021, we filed with the Nevada Secretary of State (i) a Certificate of Change Pursuant to NRS 78.209 reflecting the reverse stock split and (ii) a Certificate for Reinstatement via which we also filed an Application for Reinstatement or Revival form changing our name to CGS International, Inc., thereby effectively amending our Articles of Incorporation.

The Reverse Stock Split and Name Change previously announced on June 30, 2021, by way of Current Report on Form 8-K, became effective with the Financial Industry Regulatory Authority (“FINRA”) and in the marketplace at the open of business on August 31, 2021, whereupon the shares of the Registrant’s common stock began trading on a split-adjusted basis. On August 31, 2021, the trading symbol for our common stock changed to “TTSID” for a period of 20 business days, after which our common stock began to trade under our new trading symbol “CGSI”. The new CUSIP number for our common stock is 125361105.

On September 29, 2021, CGS International, Inc., entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Ramon Mabanta, an individual (d.b.a. World Agri Minerals) (“WAM”), pursuant to which the Company would acquire all the assets of WAM. WAM holds the rights to the formulation, manufacturing, sales, marketing, and distribution of its premiere commercial agriproduct GENESIS 89™ and GENESIS 89™ Gold, which is a unique formulation and packaging of a commercial agriproduct using a natural processes whereby minerals are extracted from deep-ocean deposits and combined with additional organic ingredients resulting in the GENESIS 89™ and GENESIS 89™ Gold being: (i) properly balanced, readily bioavailable, formulas that are shipped as concentrate to commercial growers; (ii) ready-to-use products for the both the amateur and commercial retail market; and, (iii) Genesis 89™ Gold is being blended specifically for use and deployment in the cannabis industry. GENESIS 89™ and GENESIS 89™ Gold provide assurance and insurance to the end-user that crops do not require conventional pesticides, producing an eco-friendlier organic product for the consumer.

On October 11, 2021 (the “Closing Date”), CGS International, Inc. (the “Company”) and Ramon Mabanta, an individual (d.b.a. World Agri Minerals) (“WAM”) entered into a Bill of Sale and Assignment Agreement effectuating the Closing that certain Asset Purchase Agreement (the “Purchase Agreement”) by and among the Company and WAM, pursuant to which the Company acquired all the assets of WAM, (the “Acquisition”). The aggregate purchase price for the assets of WAM is 30,000,000 restricted shares (the “Shares”) of the Company’s common stock (the “Purchase Price”) which were paid upon the closing of the Purchase Agreement. Each of Company and WAM have made customary representations, warranties, covenants, and indemnities in connection with the Acquisition.

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A description of the specific terms and conditions of the acquisition are set forth in the Purchase Agreement, which was originally disclosed on Form 8-K filed with the Commission on September 29, 2021, as Exhibit 10.01 and the Bill of Sale and Assignment Agreement which was originally disclosed on Form 8-K filed with the Commission on October 11, 2021, as Exhibit 10.01, both of which are incorporated herein by reference.

On November 23, 2021, the Company received certified documents from the Government of the Philippines confirming the formation on November 19, 2021, of our wholly owned subsidiary, World Agri Minerals Inc. We anticipate that the majority of our ongoing operations will be conducted by and through World Agri Minerals Inc. on a going forward basis.

On December 20, 2021, the “Company ratified and appointed Mr. Virgilio Acuna to serve as the Independent Chairman of the Company’s Board of Directors until the next annual meeting of the Corporation or until his respective successor is duly appointed. The Board has also determined that Mr. Acuna is an “independent director” as defined by Rule 4200(a)(15) of the Marketplace Rules of The Nasdaq Stock Market, Inc.

Results of Operations for the three months Ended July 31, 2022 and 2021

The following summary of our results of operations should be read in conjunction with our audited financial statements for the three months ended July 31, 2022 and 2021 which are included herein.

Our operating results for the three months ended July 31, 2022 and 2021 are summarized as follows:

	July 31,
	2022			2021
General and administrative	$	41,399		$	9,455
Professional fees		34,375			20,000
Interest expense		12,878			2,276
Loss of settlement of debt		(435,800	)		-
Net Loss	$	(524,452	)	$	(31,731	)

Operating Revenues

During the three months ended July 31, 2022 and 2021, our company did not record any revenues.

Operating Expenses

Operating expenses for the three months ended July 31, 2022 were $75,774 compared to $29,455 for the three months ended July 31, 2021. The increase in operating expenses of $29,455 was primarily attributed to an increase professional and filing fees.

Other Income

Other income consisting of interest expense and loss on settlement of debt for the three months ending July 31, 2022 was $448,678 and $2,276 for the three months ended in July 31, 2021. The increase in other in expense was the result of the Company issuing and settling notes payable.

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Liquidity and Capital Resources

Working Capital

	At			At
	July 31,			April 30,
	2022			2022
Current Assets	$	10,941		$	26,961
Current Liabilities	$	516,373		$	450,233
Working Capital (deficit)		(505,432	)		(423,272	)

As of July 31, 2022 and April 30, 2021, we had 10,941 and 26,961 in cash and other current assets in the Company.

As of July 31, 2022, we had total current liabilities of $516,373 compared with $450,233 as of April 30, 2022.

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Cash Flows

	Three months Ended July 31, 2022			Three months Ended July 31, 2021
Cash used in Operating Activities	$	(66,323	)	$	(28,500	)
Cash used in Investing Activities	$	-		$	-
Cash provided by Financing Activities	$	50,729		$	28,500
Net decrease in Cash	$	(15,594	)	$	-

Cash flow from Operating Activities

During the three months ended July 31, 2022, we used $66,323 of cash for operating activities as compared to $500 during the three months ended July 31, 2021. The increase in cash used in operating activities was primarily the result of the increase in net loss attributed to increased operations during the quarter.

Cash flow from Financing Activities

During the nine months ended July 31, 2022, the Company received $50,729 of financing as compared to $28,500 during the three months ended July 31, 2021. The increase was attributed to increased financing during the year.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has a working capital deficit of $505,432 and has an accumulated deficit of $113,819,152. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. 

Management is currently looking at various options and investment opportunities. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavours or opportunities which could significantly and materially restrict the Company’s operations. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Off-balance sheet arrangements

The Company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the Company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

19

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not required.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer (who is our Principal Executive Officer) and our Chief Financial Officer (who is our Principal Financial Officer and Principal Accounting Officer), of the effectiveness of the design of our disclosure controls and procedures (as defined by Exchange Act Rules 13a-15(e) or 15d-15(e)) as of July 31, 2022, pursuant to Exchange Act Rule 13a-15. Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures were not effective as of July 31, 2022, in ensuring that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission’s (the “SEC”) rules and forms. This conclusion is based on findings that constituted material weaknesses. A material weakness is a deficiency, or a combination of control deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the Company’s interim financial statements will not be prevented or detected on a timely basis.

In performing the above-referenced assessment, our management identified the following material weaknesses:

1.

Lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third-party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third-party independent contractor is not involved in the day-to-day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2.

Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

20

Our management feels the weaknesses identified above have not had any material effect on our financial results. However, we are currently reviewing our disclosure controls and procedures related to these material weaknesses and expect to implement changes in the near term, including identifying specific areas within our governance, accounting, and financial reporting processes to add adequate resources to potentially mitigate these material weaknesses.

Our management team will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and is committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.

Changes in Internal Controls Over Financial Reporting

There were no changes in our internal controls over financial reporting that occurred during the quarterly period ended July 31, 2022, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting. We believe that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within any company have been detected.

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PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None

Item 4. (Removed and Reserved)

Item 5. Other Information

None

Item 6. Exhibits

Exhibit No.	Document Description
3.1(a)	Articles of Incorporation (incorporated by reference from our Registration Statement on Form S-1 filed on July 06, 2012)
3.1(b)	Amendment to Articles of Incorporation (incorporated by reference from our Current Report on Form 8-K filed on November 12, 2013).
3.1(c)	Amendment to Articles of Incorporation (incorporated by reference from our Current Report on Form 8-K filed on June 30, 2021).
3.2	Bylaws (incorporated by reference from our Registration Statement on Form S-1 filed on July 06, 2012)
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *
32.1	Section 1350 Certification of Chief Executive Officer
32.2	Section 1350 Certification of Chief Financial Officer **
101	Interactive Data Files

* Included in Exhibit 31.1

** Included in Exhibit 32.1

22

SIGNATURES

Pursuant to the requirements of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	CGS International, Inc.
Dated: September 16, 2022	/s/ Ramon Mabanta
	Ramon Mabanta President, Secretary, Treasurer, Chief Financial Officer and Director (Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)

23

EX-31.1

EXHIBIT 31.1

CERTIFICATIONS

I, Ramon Mabanta, certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q for the period ended July 31, 2022, of CGS International, Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)	Designed such internal control over financial reporting, or caused such control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’ s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a)	All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’ s ability to record, process, summarize and report financial information; and,
b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

CGS INTERNATIONAL, INC.

/s/ Ramon Mabanta

Ramon Mabanta

President, Secretary, Treasurer,

Chief Financial Officer and Director

(Principal Executive Officer, Principal

Financial Officer, Principal Accounting Officer)

Dated: September 16, 2022

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of CGS International, Inc. (the “Company”) on Form 10-Q for the period ended July 31, 2022, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Ramon Mabanta, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

CGS INTERNATIONAL, INC.

/s/ Ramon Mabanta

Ramon Mabanta

President, Secretary, Treasurer,

Chief Financial Officer and Director

(Principal Executive Officer, Principal

Financial Officer, Principal Accounting Officer)

Dated: September 16, 2022

XML

Cover - shares	3 Months Ended
	Jul. 31, 2022	Sep. 07, 2022
Cover [Abstract]
Entity Registrant Name	CGS INTERNATIONAL, INC.
Entity Central Index Key	0001552358
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		36,690,013
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-182566
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	32-0378469
Entity Address Address Line 1	1111 South Roop Street
Entity Address Address Line 2	#100
Entity Address City Or Town	Carson City
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89702
City Area Code	63-28
Local Phone Number	4412-083
Entity Interactive Data Current	Yes

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BALANCE SHEETS - USD ($)	Jul. 31, 2022	Apr. 30, 2022
ASSETS
Cash	$ 10,941	$ 26,535
Prepaid expenses	0	426
Total current assets	10,941	26,961
Deposit on asset purchase	40,038	40,038
Fixed assets, net	23,389	24,681
Total assets	74,368	91,680
Current liabilities
Accounts payable and accrued expenses	55,012	37,970
Due to related parties	83,530	78,260
Notes payable	377,831	332,372
Convertible notes payable, net	0	1,631
Total current liabilities	516,373	450,233
Total liabilities	516,373	450,233
Stockholders' deficit
Preferred Stock, Value	0	0
Common shares, $0.001 par value; 300,000,000 shares authorized; 36,690,013 and 23,690,000 shares issued and outstanding as of July 31, 2022 and April 2021, respectively	36,690	23,690
Stock payable	0	585,000
Additional paid-in capital	113,333,587	112,318,767
Accumulated deficit	(113,819,152)	(113,294,700)
Total stockholders' deficit	(442,005)	(358,553)
Total liabilities and stockholders' deficit	74,368	91,680
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred Stock, Value	3,000	3,000
Series B Preferred Stock [Member]
Stockholders' deficit
Preferred Stock, Value	3,870	5,690
Series C Preferred Stock [Member]
Stockholders' deficit
Preferred Stock, Value	$ 0	$ 0

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BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2022	Apr. 30, 2022
Preferred Stock, Shares Authorized	46,000,000	46,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	36,690,013	23,690,000
Common Stock, Shares, Outstanding	36,690,013	23,690,000
Series B Preferred Shares [Member]
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	3,869,696	5,689,696
Preferred Stock, Shares Outstanding	3,869,696	5,689,696
Series C Preferred Shares [Member]
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series A Preferred Shares [Member]
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	3,000,000	3,000,000
Preferred Stock, Shares Outstanding	3,000,000	3,000,000

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STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
STATEMENTS OF OPERATIONS (UNAUDITED)
Sales	$ 0	$ 0
Operating expenses
General and administrative	41,399	9,455
Professional fees	34,375	20,000
Total operating expenses	75,774	29,455
Loss from operations	(75,774)	(29,455)
Other expenses
Interest expense	(12,878)	(2,276)
Loss on settlement of debt	(435,800)	0
Total other expense	(448,678)	(2,276)
Net loss	$ (524,452)	$ (31,731)
Net loss per common share: basic and diluted	$ (0.02)	$ (0.17)
Weighted average common shares outstanding - basic and diluted	31,237,827	190,013

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STATEMENTS OF STOCKHOLDERS DEFICIT (UNAUDITED) - USD ($)	Total	Preferred A Stock [Member]	Preferred B Stock [Member]	Preferred C Stock [Member]	Common Stock	Stock Payable	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Apr. 30, 2021					190,193
Balance, amount at Apr. 30, 2021	$ (264,888)	$ 0	$ 0	$ 0	$ 190	$ 0	$ 75,810	$ (340,888)
Net loss	(31,731)							(31,731)
Balance, shares at Jul. 31, 2021					190,193
Balance, amount at Jul. 31, 2021	(296,619)	$ 0	$ 0	0	$ 190	0	75,810	(372,619)
Balance, shares at Apr. 30, 2022		3,000,000	5,689,696		23,690,013
Balance, amount at Apr. 30, 2022	(358,553)	$ 3,000	$ 5,690	0	$ 23,690	585,000	112,318,767	(113,294,700)
Net loss	(524,452)							(524,452)
Shares issued for settlement of debt, shares					3,900,000
Shares issued for settlement of debt, amount	441,000	0	$ 0	0	$ 3,900	(585,000)	1,022,100	0
Conversion of preferred stock to common stock, shares			(1,820,000)		9,100,000
Conversion of preferred stock to common stock, amount	0	$ 0	$ (1,820)	0	$ 9,100	0	(7,280)	0
Balance, shares at Jul. 31, 2022		3,000,000	3,869,696		36,690,013
Balance, amount at Jul. 31, 2022	$ (442,005)	$ 3,000	$ 3,870	$ 0	$ 36,690	$ 0	$ 113,333,587	$ (113,819,152)

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STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Cash Flows from Operating Activities
Net loss	$ (524,452)	$ (31,731)
Adjustments to reconcile net loss to net cash provided by operating activities:
Loss on settlement of debt	435,800	0
Amortization of debt discount	3,569	0
Depreciation	1,292	0
Changes in assets and liabilities
Prepaid expense	426	0
Accounts payable and accrued liabilities	17,042	3,231
Net cash used in operating activities	(66,323)	(28,500)
Cash Flows from Investing Activities
Net cash from financing activities	0	0
Cash Flows from Financing Activities
Proceeds from notes payable	46,200	28,500
Repayment of notes payable	(741)	0
Proceeds from related party debt	41,846	0
Repayment of related party debt	(36,576)	0
Net cash from financing activities	50,729	28,500
Net increase (decrease) in cash	(15,594)	0
Cash, beginning of period	26,535	0
Cash, end of period	10,941	0
Supplemental disclosure of cash flow information
Cash paid for interest	0	0
Cash paid for taxes	0	0
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued in conversion of note payable	5,200	0
Preferred stock converted into common stock	$ 1,820	$ 0

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Nature of Operations and Continuance of Business

3 Months Ended

Jul. 31, 2022

Nature of Operations and Continuance of Business

Nature of Operations and Continuance of Business

1.

Nature of Operations and Continuance of Business

CGS International, Inc. (formerly Tactical Services Inc.) was incorporated in the State of Nevada as a for-profit Company on April 17, 2012. On June 1, 2021, our Board of Directors approved a reverse stock split of our issued and authorized shares of common stock on the basis of 400 old shares for one (1) new share. When completed, our issued and outstanding capital decreased from 76,000,000 shares of common stock to 190,000 shares of common stock. The $0.001 par value of our common shares remained unchanged. Also on June 1, 2021, our board of directors approved changing our corporate name from Tactical Services, Inc. to CGS International, Inc. On June 7, 2021, we filed a Certificate of Change Pursuant to NRS 78.209 reflecting the reverse stock split and, as part of the Certificate for Reinstatement, we filed an Application for Reinstatement or Revival form changing our name to CGS International, Inc., thereby effectively amending our Articles of Incorporation. On September 29, 2021, CGS International, Inc. (the “Company”), entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Ramon Mabanta, an individual (d.b.a. World Agri Minerals) (“WAM”), pursuant to which Company would eventually acquire all the assets of WAM. WAM operates as a sole-proprietorship whose operations focus on pursuing the formulation, manufacturing, sales, marketing distribution of its premiere commercial agriproduct GENESIS 89™ and GENESIS 89™ Gold, which is a unique formulation and packaging of a commercial agriproduct using a natural processes whereby minerals are extracted from deep-ocean deposits and combined with additional organic ingredients resulting in the GENESIS 89™ and GENESIS 89™ Gold being: (i) properly balanced, readily bioavailable, formulas that are shipped as concentrate to commercial growers; (ii) ready-to-use products for the both the amateur and commercial retail market; and, (iii) Genesis 89™ Gold is being blended specifically for use and deployment in the cannabis industry. GENESIS 89™ and GENESIS 89™ Gold provide assurance and insurance to the end-user that crops do not require conventional pesticides, producing an eco-friendlier organic product for the consumer. The aggregate purchase price for the assets of WAM is 30,000,000 restricted shares (the “Shares”) of the Company’s common stock (the “Purchase Price”) which shall be paid upon Closing of the Purchase Agreement. Each of Company and WAM have made customary representations, warranties, covenants, and indemnities in connection with the Acquisition. The closing of the Purchase Agreement shall occur once WAM provides the Company a bill of sale and assignment agreement relating to the sale and transfer of 100% of the assets contemplated by the Purchase Agreement and the Company provides WAM the Purchase Price (the “Closing”).

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Summary of Significant Accounting Policies

3 Months Ended

Jul. 31, 2022

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

a)

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in the consolidated financial statements for the three months ended July 31, 2022 should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Form 10-K for the Company’s fiscal year ended April 30, 2022, as filed with the SEC. The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the year ending April 30, 2023.

b)

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability of mineral properties, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

c)	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. There were $10,941 and $26,535 in cash and no cash equivalents as of July 31, 2022 and April 30, 2022, respectively.

d)

Basic and Diluted Net Loss per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

e)

Income Taxes

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Accounting for Income Taxes, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Accounting for Income Taxes, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

f)

Financial Instruments

Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash and cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

g)

Recent Accounting Pronouncements

In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities are recognized by the acquirer at fair value on the acquisition date. This new guidance is effective for the Company for its fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company is evaluating its potential impact but does not expect the new standard to have a material impact on the Company's results of operations or cash flows. In August 2020, the FASB issued ASU 2020-06, “Debt - Debt with Conversion and Other Options (subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (subtopic 815-40),” which reduces the number of accounting models in ASC 470-20 that require separate accounting for embedded conversion features. As a result, a convertible debt instrument will be accounted for as a single liability measured at its amortized cost as long as no other features require bifurcation and recognition as derivatives. By removing those separation models, the effective interest rate of convertible debt instruments will be closer to the coupon interest rate. Further, the diluted net income per share calculation for convertible instruments will require the Company to use the if-converted method. The treasury stock method should no longer be used to calculate diluted net income per share for convertible instruments. The amendment will be effective for the Company for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. We expect the adoption of ASU 2020-06 to not have a material impact on the Company’s financial statements or disclosures.

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Going Concern

3 Months Ended

Jul. 31, 2022

Going Concern

Going Concern

3.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has a working capital deficit of $505,432 and has an accumulated deficit of $113,819,152. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.  Management is currently looking at various options and investment opportunities. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavours or opportunities which could significantly and materially restrict the Company’s operations. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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Deposit on asset purchase

3 Months Ended

Jul. 31, 2022

Deposit on asset purchase

Deposit on asset purchase

4.	Deposit on asset purchase
	On February 24th, 2022 the Company entered into a definitive agreement to purchase all the assets of Agrarian Organics UK Limited for £60,000 GBP. The sale does not close until payment has been made in full. As of July 31, 2022, the Company had made payments of $40,038 which have been recorded as deposit on asset purchase on the Consolidated Balance Sheet.

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Due to Related Party

3 Months Ended

Jul. 31, 2022

Due to Related Party

Due to Related Party

5.	Due to Related Party
	As of July 31, 2022 and April 30, 2022, the Company has $85,530 and $78,260 in advances and payment of expenses due to related parties, respectively. The amounts due are unsecured, non-interest bearing, and due on demand.

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Notes Payable

3 Months Ended

Jul. 31, 2022

Notes Payable

Notes Payable

6.	Notes Payable
	Notes payable consist of the following at:

	July 31, 2022		April 30, 2022
Note payable, unsecured, 10% interest, due on demand	$	30,000	$	30,000
Note payable, unsecured, 10% interest, due on demand		500		500
Note payable, unsecured, 10% interest, due on demand		2,260		2,260
Note payable, unsecured, 10% interest, due on demand		7,500		7,500
Note payable, unsecured, 10% interest, due on demand		15,000		15,000
Note payable, unsecured, 10% interest, due on demand		16,000		16,000
Note payable, unsecured, 10% interest, due on demand		7,500		7,500
Note payable, unsecured, 10% interest, due on demand		4,500		4,500
Note payable, unsecured, 10% interest, due on demand		9,000		9,000
Note payable, unsecured, 10% interest, due on demand		4,000		4,000
Note payable, unsecured, 10% interest, due on demand		6,000		6,000
Note payable, unsecured, 10% interest, due on demand		5,000		5,000
Note payable, unsecured, 10% interest, due on demand		24,420		24,420
Note payable, unsecured, 10% interest, due on demand		20,600		20,600
Note payable, unsecured, 10% interest, due on demand		53,284		53,284
Note payable, unsecured, 10% interest, due on demand		60,000		60,000
Note payable, unsecured, 9% interest, due January 25, 2026		11,067		11,808
Note payable, unsecured, 10% interest, due on demand		25,000		25,000
Note payable, unsecured, 10% interest, due on demand		21,000		21,000
Note payable, unsecured, 10% interest, due on demand		9,000		9,000
Note payable, unsecured, 10% interest, due on demand		30,000		-
Note payable, unsecured, 10% interest, due on demand		16,200		-
Total notes Payable	$	377,381	$	332,372

On February 8, 2019, the Company issued a $30,000 note payable to a non related party. The note is unsecured bears interest at 10% per annum, and is due on demand. Interest expense on the note was $756 and $756 for the three months ended July 31, 2022 and 2021, respectively.

On July 14, 2020, the Company issued a $500 note payable to a non related party. The note is unsecured bears interest at 10% per annum, and is due on demand. Interest expense on the note was $13 and $13 for the three months ended July 31, 2022 and 2021, respectively.

On November 4, 2020, the Company received $15,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $378 and $378 for the three months ended July 31, 2022 and 2021, respectively.

On November 10, 2020, the Company received $2,250 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $57 and $56 for the three months ended July 31, 2022 and 2021, respectively.

On November 17, 2020, the Company received $7,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $189 and $189 for the three months ended July 31, 2022 and 2021, respectively.

On February 15, 2021, the Company received $16,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $403 and $403 for the three months ended July 31, 2022 and 2021, respectively.

On February 15, 2021, the Company received $7,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. Interest expense on the note was $189 and $892 for the three months ended July 31, 2022 and 2021, respectively.

On June 2, 2021, the Company received $4,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $113 and $73 for the three months ended July 31, 2022 and 2021, respectively.

On June 3, 2021, the Company received $9,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $227 and $143 for the three months ended July 31, 2022 and 2021, respectively.

On July 8, 2021, the Company received $4,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $101 and $25 for the three months ended January 31, 2022 and 2021, respectively.

On July 9, 2021, the Company received $6,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $151 and $36 for the three months ended July 31, 2022 and 2021, respectively.

On July 21, 2021, the Company received $5,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $126 and $14 for the three months ended July 31, 2022 and 2021, respectively.

On October 31, 2021, the Company received $24,420 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $615 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On December 31, 2021, the Company received $20,600 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. The note payable balance as of July 31, 2022 is $20,600. Interest expense on the note was $519 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On January 31, 2022, the Company received $53,284 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. The note payable balance as of July 31, 2022 is $53,284. Interest expense on the note was $1,343 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On February 16, 2022, the Company received $60,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. The note payable balance as of July 31, 2022 is $60,000. Interest expense on the note was $1,512 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On February 19, 2022, the Company entered into an agreement to purchase a 2108 Mitsubishi Montero Sport Wagon for $25,692. The Company paid $12,846 as a down payment and financed the additional $12,846 with a note payable.  The amount owing is secured by the vehicle, carries an interest rate of 9%, and is due January 25, 2026. The Company made payments of $741 during the three months ended July 31, 2022, and the note payable balance was $11,067. Interest expense on the note was $430 and $0 for the years ended July 31, 2022 and 2021, respectively.

On March 31, 2022, the Company received $25,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $631 and $0 for the years ended July 31, 2022 and 2021, respectively.

On April 08, 2022, the Company received $21,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $529 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On April 11, 2022, the Company received $9,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $227 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On May 11, 2022, the Company received $30,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $666 and $0 for the three months ended July 31, 2022 and 2021, respectively.

On April 11, 2022, the Company received $16,200 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured carries and interest rate of 10% and is due within 10 days of demand. Interest expense on the note was $133 and $0 for the three months ended July 31, 2022 and 2021, respectively.

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Convertible Notes Payable

3 Months Ended

Jul. 31, 2022

Convertible Notes Payable

Convertible Notes Payable

6.	Convertible Notes Payable
	Convertible Notes payable consist of the following at:

	July 31, 2022		April 30, 2022
Convertible note payable, unsecured, 10% interest, due September 13, 2022, net	$	-	$	2,800
Convertible note payable, unsecured, 10% interest, due September 13, 2022, net		-		2,400
Total convertible notes		-		5,200
Unamortized discount		-		(3,569	)
Convertible notes payable, net	$	-	$	1,631

On August 24, 2021 the holder of $101,697 of the Company’s related party debt assigned the debt to an unrelated party, who then on September 13, 2021 assigned the debt to six note holders. The debt was then modified to include the term in the notes below

On September 13, 2021, the Company issued a $10,000 10% unsecured convertible note. The note is due on September 13, 2023 and is convertible into shares of the company’s common stock at a price of $0.002 per share. The Company has determined the value associated with the beneficial conversion feature in connection with the notes to be $10,000. On September 14, 2021 $2,800 of the note principal was converted into 1,400,000 shares of the Company’s common stock, valued at $1,428,000, and recorded a loss on settlement of debt of $1,425,200. On October 5, 2021 $4,400 of the note principal was converted into 2,200,000 shares of the Company’s common stock, valued at $7,656,000, and recorded a loss on settlement of debt of $7,651,600. On June 1, 2022 $2,800 of the note principal was converted into 1,400,000 shares of the Company’s common stock, valued at $189,000, and recorded a loss on settlement of debt of $186,200.  The convertible note payable balance as of July 31, 2022 is $0. 

On September 13, 2021, the Company issued a $10,000 10% unsecured convertible note. The note is due on September 13, 2023 and is convertible into shares of the company’s common stock at a price of $0.002 per share. The Company has determined the value associated with the beneficial conversion feature in connection with the notes to be $10,000.  On September 22, 2021 $3,200 of the note principal was converted into 1,600,000 shares of the Company’s common stock valued at $1,632,000 and recorded a loss on settlement of debt of $1,628,800. On October 5, 2021 $4,400 of the note principal was converted into 2,200,000 shares of the Company’s common stock valued at 7,656,000 and recorded a loss on settlement of debt of $7,651,600. On May 5, 2022 $2,400 of the note principal was converted into 1,200,000 shares of the Company’s common stock valued at 252,000, and recorded a loss on settlement of debt of $249,600. The convertible note payable balance as of July 31, 2022 is $0. 

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Stockholders Equity

3 Months Ended

Jul. 31, 2022

Stockholders Equity

Stockholders' Equity

7.

STOCKHOLDERS’ EQUITY

The Company is authorized to issue 300,000,000 common shares and 76,000,000 preferred shares of stock, respectively. On September 13, 2021, the Company designated a class of preferred stock, the “Series A Preferred Stock,” consisting of ten million 10,000,000 shares, par value $0.001. Under the Certificate of Designation, holders of the Series A Preferred Stock are entitled to vote together with the holders of the Company’s common stock on all matters submitted to shareholders at a rate of one hundred (100) votes for each share held. The holders are entitled to liquidation preference senior to common stock On September 13, 2021, the Company designated a class of preferred stock, the “Series B Preferred Stock,” consisting of ten million 10,000,000 shares, par value $0.001. Under the Certificate of Designation, holders of the Series B Preferred Stock are entitled at their option to convert their preferred shares into common stock at a conversion rate of five (5) shares of common stock for every one (1) share of Series B Preferred Stock. The holders of Series B Preferred stock are not entitled to voting rights. The holders are entitled to equal rights with our Preferred Series A stockholders as it relates to liquidation preference. On September 13, 2021, the Company designated a class of preferred stock, the “Series C Preferred Stock,” consisting of ten million 10,000,000 shares, par value $0.001.

Under the Certificate of Designation, holders of the Series B Preferred Stock are entitled at their option to convert their preferred shares into common stock at a conversion rate of five (5) shares of common stock for every one (1) share of Series B Preferred Stock. The holders of Series B Preferred stock are not entitled to voting rights. The holders are entitled to equal rights with our Preferred Series A stockholders as it relates to liquidation preference.

As of July 31, 2022, and April 30, 2022 the Company had 36,690,013 and 23,690,000 shares of common shares issued and outstanding, respectively.

As of July 31, 2022, and April 30, 2022 the Company had 3,000,000 and 3,000,000 shares of Series A Preferred Stock issued and outstanding, respectively.

As of July 31, 2022, and April 30, 2022 the Company had 3,869,696 and 5,689,696 shares of Series B Preferred Stock issued and outstanding, respectively.

As of July 31, 2022, and April 30, 2022 the Company had 0 and 0 shares of Series C Preferred Stock issued and outstanding, respectively.

On May 5, 2022 the Company issued 1,300,000 shares of common stock valued at $585,000 for debt settled in a prior period.

On May 5, 2022, a convertible note holder converted $2,400 in principal into 1,200,000 shares of common stock at a conversion price of $0.002 per share. The shares were valued at $252,000, and a loss on settlement of debt of $249,600 was recorded.

On June 1, 2022, a convertible note holder converted $2,800 in principal into 1,400,000 shares of common stock at a conversion price of $0.002 per share. The shares were valued at $189,000, and a loss on settlement of debt of $186,200 was recorded.

On May 16, 2022 a Preferred Series B stockholder converted 400,000 shares of Preferred Series B Stock into 2,000,000 shares of the Company’s common stock.

On June 30, 2022 a Preferred Series B stockholder converted 420,000 shares of Preferred Series B Stock into 2,100,000 shares of the Company’s common stock.

On June 30, 2022 a Preferred Series B stockholder converted 480,000 shares of Preferred Series B Stock into 2,400,000 shares of the Company’s common stock.

On June 30, 2022 a Preferred Series B stockholder converted 520,000 shares of Preferred Series B Stock into 2,600,000 shares of the Company’s common stock.

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Subsequent Events

3 Months Ended

Jul. 31, 2022

Subsequent Events

Subsequent Events

8.	Subsequent Events
	In accordance with ASC Topic 855-10, the Company has analyzed its operations subsequent to July 31, 2022 to the date these financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

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Summary of Significant Accounting Policies (Policies)

3 Months Ended

Jul. 31, 2022

Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in the consolidated financial statements for the three months ended July 31, 2022 should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Form 10-K for the Company’s fiscal year ended April 30, 2022, as filed with the SEC.

The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the year ending April 30, 2023.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability of mineral properties, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. There were $10,941 and $26,535 in cash and no cash equivalents as of July 31, 2022 and April 30, 2022, respectively.

Basic and Diluted Net Loss per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Income Taxes

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Accounting for Income Taxes, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward.

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Accounting for Income Taxes, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

Financial Instruments

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash and cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

Recent Accounting Pronouncements

In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers, as if it had originated the contracts. Under the current business combinations guidance, such assets and liabilities are recognized by the acquirer at fair value on the acquisition date. This new guidance is effective for the Company for its fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company is evaluating its potential impact but does not expect the new standard to have a material impact on the Company's results of operations or cash flows.

In August 2020, the FASB issued ASU 2020-06, “Debt - Debt with Conversion and Other Options (subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (subtopic 815-40),” which reduces the number of accounting models in ASC 470-20 that require separate accounting for embedded conversion features. As a result, a convertible debt instrument will be accounted for as a single liability measured at its amortized cost as long as no other features require bifurcation and recognition as derivatives. By removing those separation models, the effective interest rate of convertible debt instruments will be closer to the coupon interest rate. Further, the diluted net income per share calculation for convertible instruments will require the Company to use the if-converted method. The treasury stock method should no longer be used to calculate diluted net income per share for convertible instruments. The amendment will be effective for the Company for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. We expect the adoption of ASU 2020-06 to not have a material impact on the Company’s financial statements or disclosures.

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Notes Payable (Tables)

3 Months Ended

Jul. 31, 2022

Notes Payable (Tables)

Summary of notes payable

	July 31, 2022		April 30, 2022
Note payable, unsecured, 10% interest, due on demand	$	30,000	$	30,000
Note payable, unsecured, 10% interest, due on demand		500		500
Note payable, unsecured, 10% interest, due on demand		2,260		2,260
Note payable, unsecured, 10% interest, due on demand		7,500		7,500
Note payable, unsecured, 10% interest, due on demand		15,000		15,000
Note payable, unsecured, 10% interest, due on demand		16,000		16,000
Note payable, unsecured, 10% interest, due on demand		7,500		7,500
Note payable, unsecured, 10% interest, due on demand		4,500		4,500
Note payable, unsecured, 10% interest, due on demand		9,000		9,000
Note payable, unsecured, 10% interest, due on demand		4,000		4,000
Note payable, unsecured, 10% interest, due on demand		6,000		6,000
Note payable, unsecured, 10% interest, due on demand		5,000		5,000
Note payable, unsecured, 10% interest, due on demand		24,420		24,420
Note payable, unsecured, 10% interest, due on demand		20,600		20,600
Note payable, unsecured, 10% interest, due on demand		53,284		53,284
Note payable, unsecured, 10% interest, due on demand		60,000		60,000
Note payable, unsecured, 9% interest, due January 25, 2026		11,067		11,808
Note payable, unsecured, 10% interest, due on demand		25,000		25,000
Note payable, unsecured, 10% interest, due on demand		21,000		21,000
Note payable, unsecured, 10% interest, due on demand		9,000		9,000
Note payable, unsecured, 10% interest, due on demand		30,000		-
Note payable, unsecured, 10% interest, due on demand		16,200		-
Total notes Payable	$	377,381	$	332,372

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Convertible Notes Payable (Tables)

3 Months Ended

Jul. 31, 2022

Convertible Notes Payable

Schedule of convertible notes payable

	July 31, 2022		April 30, 2022
Convertible note payable, unsecured, 10% interest, due September 13, 2022, net	$	-	$	2,800
Convertible note payable, unsecured, 10% interest, due September 13, 2022, net		-		2,400
Total convertible notes		-		5,200
Unamortized discount		-		(3,569	)
Convertible notes payable, net	$	-	$	1,631

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Nature of Operations and Continuance of Business (Details Narrative) - $ / shares		1 Months Ended	3 Months Ended
	Jun. 01, 2021	Sep. 29, 2021	Jul. 31, 2022	Apr. 30, 2022
Nature of Operations and Continuance of Business
Decrease in common stock due to split	76,000,000		190,000
Common stock reverse stock split	400
Common stock par value			$ 0.001	$ 0.001
Purchase price of aquired asset		30,000,000
Description of terms of purchase agreement		The closing of the Purchase Agreement shall occur once WAM provides the Company a bill of sale and assignment agreement relating to the sale and transfer of 100% of the assets contemplated by the Purchase Agreement and the Company provides WAM the Purchase Price (the “Closing”)

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Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jul. 31, 2022	Apr. 30, 2022
Summary of Significant Accounting Policies
Cash	$ 10,941	$ 26,535
Cash equivalents	$ 0	$ 0

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Going Concern (Details Narrative)	Jul. 31, 2022 USD ($)
Going Concern
Working capital deficit	$ 505,432
Accumulated deficit	$ 113,819,152

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Deposit on asset purchase (Details Narrative)	1 Months Ended
	Feb. 24, 2022 GBP (£)	Jul. 31, 2022 USD ($)	Apr. 30, 2022 USD ($)
Deposit on asset purchase (Details Narrative)
Payment for purchase of assets | £	£ 60,000
Deposit on asset purchase | $		$ 40,038	$ 40,038

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Due to Related Party (Details Narrative) - USD ($)	Jul. 31, 2022	Jul. 31, 2021
Due to Related Party
Due to related parties	$ 85,530	$ 78,260

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Notes Payable (Details) - USD ($)	Jul. 31, 2022	Apr. 30, 2022
Notes Payable	$ 377,381	$ 332,372
Notes Payable #1
Notes Payable	30,000	30,000
Notes Payable #2
Notes Payable	500	500
Notes Payable #3
Notes Payable	2,260	2,260
Notes Payable #4
Notes Payable	7,500	7,500
Notes Payable #5
Notes Payable	15,000	15,000
Notes Payable #6
Notes Payable	16,000	16,000
Notes Payable #7
Notes Payable	7,500	7,500
Notes Payable #8
Notes Payable	4,500	4,500
Notes Payable #9
Notes Payable	9,000	9,000
Notes Payable #10
Notes Payable	4,000	4,000
Notes Payable #11
Notes Payable	6,000	6,000
Notes Payable #12
Notes Payable	5,000	5,000
Notes Payable #13
Notes Payable	24,420	24,420
Notes Payable # 14
Notes Payable	20,600	20,600
Notes Payable #15
Notes Payable	53,284	53,284
Notes Payable #16
Notes Payable	60,000	60,000
Notes Payable #17
Notes Payable	11,067	11,808
Notes Payable #18
Notes Payable	25,000	25,000
Notes Payable #19
Notes Payable	21,000	21,000
Notes Payable #20
Notes Payable	9,000	9,000
Notes Payable #21
Notes Payable	30,000	0
Note Payable #22
Notes Payable	$ 16,200	$ 0

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Notes Payable (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021	Apr. 30, 2022
Debt Instrument, Interest Rate, Stated Percentage	9.00%
Debt Instrument, Payment Terms	due January 25, 2026
Down payment	$ 12,846
Payments	$ 741
Debt Instrument, Issuance Date	Feb. 19, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 11,067
Notes payable	377,831		$ 332,372
Interest Expense	12,878	$ 2,276
Notes payable	377,381		332,372
Mitsubishi Montero Sport Wagon
Notes payable	25,692
Interest Expense	$ 430	0
Notes Payable #20
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	May 11, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 30,000
Notes payable	9,000		9,000
Interest Expense	$ 666	0
Notes Payable #21
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Apr. 11, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 16,200
Notes payable	30,000		$ 0
Interest Expense	133	0
Note Payable
Notes payable	$ 12,846
Note Payable #6
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Feb. 15, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unrelated party
Notes payable	$ 16,000
Interest Expense	$ 403	403
Note Payable #5
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Nov. 17, 2020
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 7,500
Interest Expense	$ 189	189
Note Payable #1
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Feb. 08, 2019
Debt Instrument, Issuer	Company
Deb Instrument, Collateral	unsecured
Notes payable	$ 30,000
Interest Expense	$ 756	756
Note Payable #2
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Jul. 14, 2020
Debt Instrument, Issuer	Company
Deb Instrument, Collateral	unsecured
Notes payable	$ 500
Interest Expense	$ 13	13
Note Payable #3
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Nov. 04, 2020
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 15,000
Interest Expense	$ 378	378
Note Payable #4
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Nov. 10, 2020
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 2,250
Interest Expense	$ 57	56
Note Payable #8 [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Jun. 02, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 4,500
Interest Expense	$ 113	73
Note Payable #9
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Jun. 03, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 9,000
Interest Expense	$ 227	143
Note Payable #10
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Jul. 08, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 4,000
Interest Expense	$ 101	25
Note Payable #11
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Jul. 09, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 6,000
Interest Expense	$ 151	36
Note Payable #12
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Jul. 21, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 5,000
Interest Expense	$ 126	14
Note Payable #13
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Oct. 31, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Notes payable	$ 24,420
Interest Expense	$ 615	0
Note Payable #14
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Dec. 31, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 20,600
Notes payable	20,600
Interest Expense	$ 519	0
Note Payable #15
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Jan. 31, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 53,284
Notes payable	53,284
Interest Expense	$ 1,343	0
Note Payable #16
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Feb. 16, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 60,000
Notes payable	60,000
Interest Expense	$ 1,512	0
Note Payable #17
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Mar. 31, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 25,000
Interest Expense	$ 631	0
Note Payable #18
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Apr. 08, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 21,000
Interest Expense	$ 529	0
Note Payable #19
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due within 10 days of demand
Debt Instrument, Issuance Date	Apr. 11, 2022
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unsecured
Debt Instrument, Face Amount	$ 9,000
Interest Expense	$ 227	0
Note Payable #7
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	due on demand
Debt Instrument, Issuance Date	Feb. 15, 2021
Debt Instrument, Issuer	Company
Debt Instrument, Description	loan for payment of expenses
Deb Instrument, Collateral	unrelated party
Notes payable	$ 7,500
Interest Expense	$ 189	$ 892

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Convertible Notes Payable (Details) - USD ($)	Jul. 31, 2022	Jun. 01, 2022	Apr. 30, 2022
Total convertible notes	$ 0		$ 5,200
Unamortized discount	0		(3,569)
Convertible notes payable, net	0		1,631
Convertible Notes Payable #1 [Member]
Total convertible notes	0	$ 2,800	2,800
Convertible Notes Payable #2 [Member]
Total convertible notes	$ 0		$ 2,400

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Convertible Notes Payable (Details Narrative) - USD ($)						1 Months Ended
	May 05, 2022	Oct. 05, 2021	Sep. 14, 2021	Sep. 13, 2021	Sep. 13, 2021	Jun. 01, 2022	Oct. 05, 2021	Sep. 22, 2021	Jul. 31, 2022	Apr. 30, 2022	Aug. 24, 2021
Convertible notes payable, principal amount									$ 0	$ 5,200
Related party debt amount											$ 101,697
Common stock, price per share									$ 0.001	$ 0.001
Convertible Notes Payable #1 [Member]
Convertible notes payable, principal amount						$ 2,800			$ 0	$ 2,800
Convertible Notes Payable #2 [Member]
Convertible notes payable, principal amount									0	$ 2,400
Convertible Note Payable #1 [Member]
Convertible notes payable, principal amount		$ 4,400	$ 2,800	$ 10,000	$ 10,000		$ 4,400
Common stock, price per share				$ 0.002	$ 0.002
loss on settlement of debt			$ 1,425,200			186,200	$ 7,651,600
Common stock conversion of converted, amount		7,656,000			$ 1,428,000	$ 189,000
Common stock conversion of converted, shares			1,400,000			1,400,000	2,200,000
Notes payable unrelated party				$ 10,000	$ 10,000
Unsecured convertible promissory notes, interest rate				10.00%	10.00%
Debt instrument convertible beneficial conversion feature				$ 10,000
Note due date				Sep. 13, 2023
Convertible Note Payable #2 [Member]
Convertible notes payable, principal amount	$ 2,400	$ 4,400		$ 10,000	$ 10,000		$ 4,400	$ 3,200
Common stock, price per share				$ 0.002	$ 0.002
loss on settlement of debt	$ 249,600				$ 1,628,800		7,651,600	7,651,600
Common stock conversion of converted, amount							$ 7,656,000	$ 1,632,000
Common stock conversion of converted, shares	1,200,000						2,200,000	1,600,000
Notes payable unrelated party				$ 10,000	$ 10,000
Unsecured convertible promissory notes, interest rate				10.00%	10.00%
Debt instrument convertible beneficial conversion feature				$ 10,000
Note due date				Sep. 13, 2023
Debt conversion, converted instrument, shares issued	252,000
Convertible Notes Payable #3 [Member]
Convertible notes payable, principal amount									$ 0

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Stockholders Equity (Details Narrative) - USD ($)					1 Months Ended
	Jun. 02, 2022	May 05, 2022	Mar. 08, 2022	Sep. 13, 2021	Jun. 30, 2022	May 16, 2022	Mar. 30, 2022	Sep. 22, 2021	Jul. 31, 2022	Apr. 30, 2022
Common Stock, Shares Authorized									300,000,000	300,000,000
Preferred stock, shares authorized									76,000,000
Common Stock, Shares, Issued									36,690,013	23,690,000
Common Stock, Shares, Outstanding									36,690,013	23,690,000
Common stock issued during period issued for services, shares			5,000,000
Preferred Stock, Par or Stated Value Per Share									$ 0.001	$ 0.001
Preferred stock shares authorized									46,000,000	46,000,000
Preferred stock shares outstanding									0	0
Preferred stock shares issued									0	0
Convertible Debt [Member]
Debt conversion, amount converted, principal	$ 2,800	$ 2,400						$ 3,000
Debt conversion, conversion price		$ 0.002						$ 0.002
Loss on settlement of debt	$ 186,200	$ 1,425,200						$ 1,527,000
Debt conversion, converted instrument, shares issued	1,400,000	252,000						1,600,000
Debt conversion, converted instrument, value issued	$ 585,000	$ 1,428,000						$ 1,530,000
Debt conversion, converted instrument, value issued, share price		$ 1.02						$ 1.02
Conversion 1 [Member] | Convertible Debt [Member]
Common stock issued		$ 1,300,000
Loss on settlement of debt	186,200	585,000
Debt conversion, amount converted, principal	$ 2,800	$ 2,400
Debt conversion, converted instrument, preferred B shares issued	1,400,000	1,200,000
Debt conversion, converted instrument, preferred B value issued	$ 189,000	$ 249,600
Debt conversion, conversion price	$ 0.002	$ 0.002
Series C Preferred Shares [Member]
Preferred Stock, Par or Stated Value Per Share				$ 0.001					$ 0.001	$ 0.001
Preferred stock shares authorized									10,000,000	10,000,000
Preferred stock shares outstanding									0	0
Preferred stock shares issued									0	0
Number of shares issuable upon conversion of each share				5
Series A Preferred Shares [Member]
Preferred Stock, Par or Stated Value Per Share									$ 0.001	$ 0.001
Preferred stock shares authorized									10,000,000	10,000,000
Preferred stock shares outstanding									3,000,000	3,000,000
Preferred stock shares issued									3,000,000	3,000,000
Number of votes in each share				100
Series B Preferred Shares [Member]
Preferred Stock, Par or Stated Value Per Share									$ 0.001	$ 0.001
Preferred stock shares authorized									10,000,000	10,000,000
Preferred stock shares outstanding									3,869,696	5,689,696
Preferred stock shares issued									3,869,696	5,689,696
Number of shares issuable upon conversion of each share				5
Series B Preferred Shares [Member] | Conversion 1 [Member]
Preferred stock shares converted						400,000
Common stock shares issued upon conversion of preferred stock						2,000,000
Series B Preferred Shares [Member] | Conversion 2 [Member]
Common stock shares issued upon conversion of preferred stock					2,100,000
Preferred stock shares converted					420,000
Series B Preferred Shares [Member] | Conversion 3 [Member]
Common stock shares issued upon conversion of preferred stock					2,400,000
Preferred stock shares converted					480,000
Series B Preferred Shares [Member] | Conversion 4 [Member]
Common stock shares issued upon conversion of preferred stock					2,600,000		1,700,000
Preferred stock shares converted					520,000		340,000