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CONSOLIDATED BALANCE SHEETS - USD ($)
Apr. 30, 2016
Apr. 30, 2015
Current Assets    
Cash and cash equivalents $ 33,697 $ 14,034
Accounts receivable 7,649 10
Other current assets 0 5,706
Total Current Assets 41,346 19,750
Property and equipment, net of accumulated depreciation and amortization of $206,362 and $203,215, respectively 6,900 10,047
Goodwill 0 10,000
Other assets 9,628 9,628
Deposits 79,776 79,776
Total Long Term Assets 96,304 109,451
Total assets from continuing operations 137,650 129,201
ASSETS FROM DISCONTINUED OPERATIONS   13,955
Total assets 137,650 143,156
Current Liabilities    
Accounts payable and accrued expenses 2,132,093 1,382,598
Current portion notes payable net of beneficial conversion feature of $347,072 and $762,426, respectively 3,394,033 1,374,786
Deferred revenue 23,000  
Derivative liabilities 2,170,976 1,605,535
Total Current Liabilities 7,720,102 4,362,919
Long term portion notes payable net of beneficial conversion features of $209,813 and $0, respectively 96,687 1,263,369
Loans payable-related parties 395,853 385,853
Total Long Term Liabilities 492,540 1,649,222
Total liabilities from continuing operations 8,212,642 6,012,141
LIABILITIES FROM DISCONTINUED OPERATIONS 14,670 70,117
Total liabilities 8,227,312 6,082,258
Sparta Commercial Services, Inc. Stockholders’ Deficit:    
Common stock, $0.001 par value; 750,000,000 shares authorized, 419,912,451 and 43,238,320 shares issued and outstanding, respectively 419,912 43,238
Common stock to be issued 9,605,000 and 2,356,598, respectively 9,605 2,356
Additional paid-in-capital 45,473,029 42,528,909
Accumulated deficit (54,758,294) (49,178,453)
Total Sparta Commercial Services, Inc. Stockholders’ Deficit (8,843,248) (6,591,450)
Non-controlling interest 753,586 652,348
Total Deficit (8,089,662) (5,939,102)
Total Liabilities and Deficit 137,650 143,156
Series A Preferred Stock [Member]    
Sparta Commercial Services, Inc. Stockholders’ Deficit:    
Preferred shares, value, issued 12,500 12,500
Series B Preferred Stock [Member]    
Sparta Commercial Services, Inc. Stockholders’ Deficit:    
Preferred shares, value, issued 0 0
Series C Preferred Stock [Member]    
Sparta Commercial Services, Inc. Stockholders’ Deficit:    
Preferred shares, value, issued $ 0 $ 0