SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Jul. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Prepaid Expense

	July 31,		April 30,
	2024		2024
Security Deposit for office premise	$	2,000	$	2,000
Prepayment for services to consultants		39,595		33,140
Total	$	41,595	$	35,140

Schedule of finished goods inventory

	July 31, 2024		April 30, 2024
Mr Vapor	$	2,863	$	3,473
Nutriumph		45,732		50,039
Distro		24,257		15,675
Loon		339,837		324,142
Vyve		8,823		8,823
	$	421,512	$	402,152

Schedule of property, plant and equipment

Furniture and Equipment	3-5 years
Computer Equipment	2 years
Automobile	5 years

Schedule of share-based compensation

	Three Month Ended
	July 31,
	2024		2023
Common stock award to consultants	$	7,110	$	147,098
Common stock award to management and executives - related parties		7,308		257,299
	$	14,418	$	404,397

Schedule of Basic and Diluted Loss per Share

	July 31,		July 31,
	2024		2023
	(Shares)		(Shares)
Series A Preferred Shares		1,000,000		1,000,000
Convertible Notes		38,000		188,000
Warrants		168,000		168,000
Common Stock Payable		2,184,649		3,668,983
		3,390,649		5,024,983

Schedule of net loss per share for each of class

	Three Months Ended
	July 31,
	2024			2023
Net loss per share, basic diluted	$	(0.01	)	$	(0.03	)
Net loss per common shares outstanding:
Founders Class A Common stock	$	(5.10	)	$	(10.59	)
Ordinary Common stock	$	(0.01	)	$	(0.03	)
Weighted average shares outstanding:
Founders Class A Common stock		115,000			115,000
Ordinary Common stock		57,518,014			39,454,300
Total weighted average shares outstanding		57,633,014			39,569,300