FIXED ASSETS

6 Months Ended

Oct. 31, 2023

Property, Plant and Equipment [Abstract]

FIXED ASSETS

Note 4 – FIXED ASSETS

Fixed assets at October 31 and April 30, 2023 are summarized below:

Fixed Assets	October 31, 2023			April 30, 2023
Diving Vessel	$	36,390		$	36,390
Magnetometer		24,000			24,000
Diving Vessel (Boston Whaler)		10,800			10,800
Diving Vessel (Commander)		137,425			137,425
Accumulated Depreciation		(56,272	)		(47,520	)
Fixed Assets, Net	$	152,343		$	161,095

Depreciation expense was $4,306 and $1,611 for the three months ended October 31, 2023 and 2022, respectively. Depreciation expense was $8,611 and $5,243 for the six months ended October 31, 2023 and 2022, respectively.