RELATED PARTY BALANCES AND TRANSACTIONS

12 Months Ended

Apr. 30, 2025

Related Party Transactions [Abstract]

RELATED PARTY BALANCES AND TRANSACTIONS

NOTE 9 －  RELATED PARTY BALANCES AND TRANSACTIONS

Nature of relationships with related parties

Name of related party	Relationship with the Company
Qiuping Lu (“Ms. Lu”)	Chief Executive Officer and Director of the Company
Ruiming Zhou (“Mr. Zhou”)	Director of the Company
Steve Niu (“Mr. Niu”)	Chief Financial Officer of the Company
Barry Sytner (“Mr. Sytner”)	Former Director of the Company
Triangle Accounting Inc.	An entity controlled by Steve Niu

Related party balances consisted of the following:

Name	Nature	As of April 30,
		2025		2024
Qiuping Lu	Amount due to a director	$	–	$	3,000

From time to time, the Company’s directors advanced funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.

On January 8, 2024, the Company granted 5,000 common stocks issuable per month in total of 60,000 common stocks to Mr. Niu at fair value of $0.05 per share, subject to vesting condition in completion of one year of service. For the years ended April 30, 2025 and 2024, the Company recognized share-based compensation in the amount of $2,000 and $1,000 respectively. As of April 30, 2025, the Company’s common stock issuable under share-based compensation totaled $3,000 for 60,000 shares.

On January 30, 2024, the Company issued 1,200,000 shares of common stock at a price of $0.05 per share for the proceeds of $60,000 from Ms. Lu and issued 2,201,200 shares of common stock at a price of $0.05 per share for the proceeds of $110,060 from Mr. Zhou. This Offering was closed on January 30, 2024.

In the ordinary course of business, for the years ended April 30, 2025 and 2024, the Company has been involved with transactions, either at cost or current market prices and on the normal commercial terms among related parties. The following table provides the transactions with these parties for the years as presented (for the portion of such years that they were considered related):

Name	Nature	For the Years ended April 30,
		2025		2024
Triangle Accounting Inc.	Professional fees	$	–	$	1,450

Apart from the transactions and balances detailed elsewhere in these accompanying consolidated financial statements, the Company has no other significant or material related party transactions during the years presented.