0001493152-23-033081.txt : 20230919 0001493152-23-033081.hdr.sgml : 20230919 20230919164534 ACCESSION NUMBER: 0001493152-23-033081 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 50 CONFORMED PERIOD OF REPORT: 20230731 FILED AS OF DATE: 20230919 DATE AS OF CHANGE: 20230919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPARTA COMMERCIAL SERVICES, INC. CENTRAL INDEX KEY: 0000318299 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 300298178 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-09483 FILM NUMBER: 231264376 BUSINESS ADDRESS: STREET 1: 555 FIFTH AVENUE STREET 2: 14TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 2122392666 MAIL ADDRESS: STREET 1: 555 FIFTH AVENUE STREET 2: 14TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: TOMAHAWK INDUSTRIES INC DATE OF NAME CHANGE: 20001120 FORMER COMPANY: FORMER CONFORMED NAME: TOMAHAWK OIL & MINERALS INC DATE OF NAME CHANGE: 19831216 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended July 31, 2023

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

For the transition period from _______ to ________.

Commission file number: 0-9483

SPARTA COMMERCIAL SERVICES, INC.

(Exact name of registrant as specified in its charter)

Nevada		30-0298178
(State or other jurisdiction of		(IRS Employer
incorporation or organization)		Identification No.)

555 Fifth Avenue, 14th Floor, New York, NY 10017

(Address of principal executive offices) (Zip Code)

(212) 239-2666

(Registrant’s telephone number, including area code)

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

Title of each class		Trading Symbol		Name of each exchange on which registered
Common stock, $0.001 par value		SRCO		OTC:PINK

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 and posted pursuant to Rule 504 of Regulation S-T (§229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to file 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 ☐	Smaller reporting company ☒
(Do not check if a smaller reporting company)	Emerging growth 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

As of September 19, 2023, we had 23,951,111 shares of common stock issued and outstanding.

SPARTA COMMERCIAL SERVICES, INC.

FORM 10-Q

FOR THE QUARTER ENDED July 31, 2023

TABLE OF CONTENTS

		Page
PART I.	FINANCIAL INFORMATION

Item 1.	Financial Statements (Unaudited)	3

	Condensed Consolidated Balance Sheets as of July 31, 2023 (unaudited) and April 30, 2023	3
	Condensed Consolidated Statements of Operations for the Three Months Ended July 31, 2023 and 2022 (unaudited)	4
	Condensed Consolidated Statement of Changes in Deficit for the Three Months ended July 31, 2023 (unaudited)	5
	Condensed Consolidated Statements of Cash Flows for the Three Months Ended July 31, 2023 and 2022 (unaudited)	6
	Notes to Unaudited Condensed Consolidated Financial Statements	7

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	16

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	22

Item 4.	Controls and Procedures	22

PART II.	OTHER INFORMATION

Item 1.	Legal Proceedings	23

Item 1A.	Risk Factors	24

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	24

Item 3.	Defaults Upon Senior Securities	24

Item 5.	Other Information	24

Item 6.	Exhibits	24

Signatures		25

PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

SPARTA COMMERCIAL SERVICES, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF JULY 31, 2023, AND APRIL 30, 2023

(Unaudited)

	July 31, 2023			April 30, 2023
ASSETS
CURRENT ASSETS
Cash and cash equivalents		9,598			4,028
Accounts Receivable		149
Inventory		3,737
Other Current Assets		-
TOTAL CURRENT ASSETS		13,484			4,028

NON-CURRENT ASSETS
Rent Deposit		9,000			9,000
Property and equipment, net of accumulated depreciation and amortization		-			-
TOTAL NON-CURRENT ASSETS		9,000			9,000
TOTAL ASSETS		22,484			13,028

LIABILITIES AND DEFICIT
CURRENT LIABILITIES
Bank Overdraft		13,523			54,410
Short Term Loan		1,585			1,585
Accounts Payable and Accrued expenses		1,500,238			1,698,457
Derivative Liability		1,135,619			1,375,767
Notes Payable		6,981,562			6,694,245
TOTAL CURRENT LIABILITIES		9,632,527			9,824,463

NON-CURRENT LIABILITIES
Loans Payable		494,753			435,753
Other Non-Current Liabilities		-			-
TOTAL NON-CURRENT LIABILITIES		494,753			435,753
TOTAL LIABILITIES		10,127,280			10,260,216

STOCKHOLDER’S DEFICIT:
Preferred stock, $0.001 par value; 10,000,000 shares authorized of which 35,850 shares have been designated as Series A convertible preferred stock, with a stated value of $100 per share, 125 and 125 shares issued and outstanding as of July 31, 2023 and April 30, 2023 respectively		12,500			12,500
Preferred stock C, 4,200,000 shares have been designated as Series C redeemable, convertible preferred, $0.001 par value, with a liquidation and redemption value of $1.00 per share, 1,979,157 and 1,979,157 shares issued and outstanding as of July 31, 2023 and April 30,2023 respectively		1,979			1,979
Preferred stock D, 2,000,000 shares have been designated as Series D redeemable, convertible preferred, $0.001 par value, with a liquidation and redemption value of $1.00 per share, 937,754 and 937,754 shares issued and outstanding as of July 31, 2023 and April 30, 2023, respectively		938			938
Preferred stock value
Common stock, $0.001 par value; 750,000,000 shares authorized, and 23,951,111 and 23,045,205 shares issued and outstanding as of July 31, 2023 and April 30, 2023, respectively		23,951			23,045
Common stock to be issued 24,006,792 and 23,704,788 respectively		24,007			23,705
Additional paid-in-capital		55,052,143			54,872,206
Accumulated deficit		(66,192,317	)		(66,150,857	)
TOTAL DEFICIENCY IN STOCKHOLDER’S EQUITY		(11,076,800	)		(11,216,484	)
Non-Controlling Interest		972,004			969,295
TOTAL DEFICIT		(10,104,796	)		(10,247,189	)
TOTAL LIABILITIES AND EQUITY		22,484			13,028

See accompanying notes to unaudited condensed consolidated financial statements.

SPARTA COMMERCIAL SERVICES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE THREE MONTHS ENDED JULY 31, 2023 AND 2022

(Unaudited)

	2023			2022
	For the three months ended July 31,
	2023			2022
Revenue
Information Technology		55,196			63,467
New World Health Brands		7,083			5,486
Total Revenue		62,279			68,953
Less: Cost of goods sold		8,924			11,043
Gross Profit		53,355			57,910

Operating Expenses
Compensation and related cost		161,095			167,830
Consulting fee		20,490			280,006
Rent and lease		18,000			16,250
Accounting and legal fees		1,140			9,901
General office expenses		23,511			98,895
Total Operating Expenses		224,236			572,882
Income/(Loss) from Operations		(170,882	)		(514,972	)

Other Income/(Expense)
Commission on municipal bonds		731			-
Financing cost		(2,268	)		(1,025	)
Write off convertible notes		39,425			-
Gain/(Loss) in changes in fair value of derivative liability		94,244			1,621,272
Total Other Income/(Expense)		132,130			1,620,247
Net Income (Loss)		(38,751	)		1,105,275

Net income (loss) attributable to minority shareholders		(2,709	)		(3,924	)
Net income (loss) attributed to common stockholders		(41,460	)		1,101,351

Net Income (loss) per share - Sparta Common share holder		(0.002	)		0.067
Weighted average shares outstanding		23,168,129			16,340,345

See accompanying notes to unaudited condensed consolidated financial statements.

SPARTA COMMERCIAL SERVICES, INC.

CONDENSED CONSOLIDATED STATEMENTS DEFICITS

FOR THE THREE MONTHS ENDED JULY 31, 2023 AND 2022

	Shares		Amount		Shares			Amount			Shares		Amount		Shares		Amount		Shares			Amount			Capital		Deficit			Interest		Total
	Series A				Series C						Series D								Common Stock						Additional					Non
	Preferred Stock				Preferred Stock						Preferred Stock				Common Stock				to be issued						Paid in		Accumulated			controlling
	Shares		Amount		Shares			Amount			Shares		Amount		Shares		Amount		Shares			Amount			Capital		Deficit			Interest		Total
Balance April 30, 2023		125	$	12,500		1,979,157		$	1,979			937,701	$	938		23,045,205	$	23,045		23,704,788		$	23,705		$	54,872,206	$	(66,150,857	)	$	969,295	$	(10,247,189	)
Conversion of Preferred to common shares
Conversion of Preferred to common shares, shares
Issuance of common shares for cash																				1,132,910			1,133			103,867							105,000
Issuance of shares for services
Issuance of shares for services, shares
Stocks issued as a note holder incentive																75,000		75		-			-			6,900					-		6,975
Issuance of shares for services																830,906		831		(830,906	)		(831	)		69,169							69,169
Net income for the quarter		-		-		-			-			-		-		-		-		-			-			-		(41,460	)		2,709		(38,751	)
Balance July 31, 2023		125	$	12,500		1,979,157		$	1,979			937,701	$	938		23,951,111	$	23,951		24,006,792		$	24,007		$	55,052,142	$	(66,192,317	)	$	972,004	$	(10,104,796	)

Balance April 30, 2022		125	$	12,500		2,163,000		$	2,363			618,411	$	618		15,128,005	$	15,128		8,916,805		$	8,292		$	53,210,921	$	(73,984,686	)	$	984,175	$	(19,750,689	)
Balance, value		125	$	12,500		2,163,000		$	2,363			618,411	$	618		15,128,005	$	15,128		8,916,805		$	8,292		$	53,210,921	$	(73,984,686	)	$	984,175	$	(19,750,689.00	)
Conversion of Preferred to common shares						(60,000	)		(60	)						60,000		60								9,940							9,940
Issuance of common shares for cash																				1,824,771			1,824			93,175							94,999
Issuance of shares for services																1,594,960		1,595								243,786							245,381
Stocks issued for equity																518,333		518								44,128							44,646
Net Income for the quarter		-		-		-			-			-		-		-		-		-			-			-		1,101,351			3,924		1,105,275
Net income (loss)		-		-		-			-			-		-														1,101,351			3,924		1,105,275
Balance July 31, 2022		125	$	12,500		2,103,000		$	2,303			618,411	$	618		17,301,298	$	17,301		10,741,576		$	10,116		$	53,601,950	$	(72,883,335	)	$	988,099	$	(18,250,448	)
Balance, value		125	$	12,500		2,103,000		$	2,303			618,411	$	618		17,301,298	$	17,301		10,741,576		$	10,116		$	53,601,950	$	(72,883,335	)	$	988,099	$	(18,250,448	)

See accompanying notes to unaudited condensed consolidated financial statements.

SPARTA COMMERCIAL SERVICES, INC.

CONDENSED CONSOLIDATED STATEMENTS CASH FLOWS

FOR THE THREE ENDED JULY 31, 2023 AND 2022 (UNAUDITED)

	2023			2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)		(38,751	)		1,105,275
Adjustments to reconcile net loss to net cash used in operating activities:
Loss (Gain) from change in fair value of derivative liabilities		(94,244	)		(1,621,272	)
Non-cash financing cost		2,268			518
Stock based compensation					242,448
Changes in operating assets and liabilities
Accounts receivable		(149	)		(45,320	)
Inventory		(3,737	)		306
Accounts payable and accrued expenses		69,095			70,016
Net cash used in operating activities		(65,518	)		(248,029	)

CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft		(40,887	)		36,582
Proceeds from sale of stock		105,000			152,000
Net Proceeds from notes payable		6,975			60,000
Net cash provided by financing activities		71,088			248,582

Net (decrease) increase in cash		5,570			553
Cash and cash equivalents, beginning of period		4,028			317
Cash and cash equivalents, end of period		9,598			870

Cash paid for:
Interest		-
Income taxes		-

See accompanying notes to unaudited condensed consolidated financial statements.

SPARTA COMMERCIAL SERVICES, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS JULY 31, 2023

(UNAUDITED)

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A summary of the significant accounting policies applied in the preparation of the accompanying unaudited condensed consolidated financial statements follows.

Business

General Overview

Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation with headquarters in New York City, www.spartacommercial.com. We are a multi-disciplined parent corporation operating across three business sectors – Financial Services, E-Commerce & Mobile Technology, and Health and Wellness, (www.spartacommercial.com).

Sparta’s roots are in the Powersports industry. The Company provided retail installment loans and leases through authorized motorcycle dealerships in 33 states, with financing lines of credit provided by institutional lenders. The Company also created and maintained a full underwriting and servicing platform for its portfolio. Notwithstanding the discontinuance of our initial focus on consumer loans and leases post Lehman and during the 2008 financial crisis; in 2007, the Company had introduced a new initiative which continued without interruption, Municipal Financing, (www.spartamunicipal.com), which has financed over 100 jurisdictions to date. Sparta’s Municipal Finance program is also currently available to all nonprofit organizations, institutions and entities. All nonprofit organizations which adhere to IRS guidelines, including 501 (c) 3 of the Internal Revenue Code, are eligible. Both public nonprofits, also known as public charities supported with publicly collected funds, and private nonprofits, also known as private foundations supported by an individual or business entity, qualify for the program.

Vehicle History Reports are a staple of Sparta’s E-Commerce Technology subsidiary iMobile Solutions, Inc. Whether a vehicle is intended for business or recreational use, Sparta’s Vehicle History Reports are highly regarded for accuracy and completeness and have been sold across all 50 states and in 62 countries worldwide. They provide a trusted layer of assurance to vehicle buyers and are available online and at a range of various dealership websites and showrooms. They include Cyclechex (Motorcycle History Reports at www.cyclechex.com), RVchex (Recreational Vehicle History Reports at www.rvchex.com), and Truckchex (Heavy Duty Truck History Reports at www.truckchex.com). Consumers, retailers, auction houses, banks and insurance companies alike scrutinize title history reports for the vital information needed and factored into crucial business decisions that affect the bottom line.

The Company’s E-Commerce and Mobile Technology subsidiary name change to iMobile Solutions, Inc., from Specialty Reports, Inc., in 2016, signifies its ever-broadening service offerings in the evolving technology landscape. With iMobile App (www.imobileapp.com), the Company provides mobile technology services, including web and mobile application creation, development and management for a wide range of businesses to increase revenue, build brand recognition, and improve customer engagement. Our ever-broadening business base of mobile application includes vehicle dealerships and racetracks, private clubs and country clubs, schools and entertainment venues, restaurants and grocery stores, as well as various other merchant types. (www.imobileapp.com/app-gallery). The Company also designs, launches, maintains and hosts websites for businesses incorporating SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration. This custom software not only helps businesses communicate with customers but can also be inward-facing used for employees to communicate internally. The CRM software can be web based, integrated with a mobile app, or both. We work with clients to understand their unique needs and incorporate the features and requirements that are most important to them and will facilitate their business growth and success. Correspondingly, the Company designs and builds custom kitchen ordering software for independent grocery stores, delicatessens, and other customer-facing food service businesses. The software can be designed for use in a combination of ways including mobile devices and in-store ordering. The kitchen ordering software is enabled with payment integration, text messaging notification, wireless printing, and other features. iMobile Solutions, Inc. provides a turn-key solution for any business looking to simplify or streamline their kitchen ordering process. Additionally, we offer text messaging services, which supplement business marketing strategies both to gain and retain brand loyalty among its clients, customers and investors. Our text messaging platform allows our clients to easily manage, schedule and analyze text message performance.

Sparta created its subsidiary, New World Health Brands, Inc., in April 2019, initially offering cannabidiol products which we ceased offering effective March 31, 2023. Sparta’s response to the onset of the COVID 19 pandemic in early 2020 quickly took shape with thorough investigations into evolving customer trends in health and wellness. As a result, we expanded New World Health Brands and developed a new product line of natural dietary supplements. In August 2020, we launched an online B to C website: www.newworldhealthbrands.com, featuring high quality dietary supplements, including vitamins and minerals, such as, Iodine for children and adults, Boron, copper/Zinc/Selenium, Magnesium, Spermidine, Vitamin B Complex, Vitamin C and PQQ. We continue to study the market as we consider new products to add to our offerings. To ensure the safety and quality of our products, all health and wellness offerings are exclusively sourced and manufactured in the United States and adhere to strict U.S standards and guidelines. Sparta’s commitment to high standards and transparency are tantamount to being a trusted brand.

Sparta’s subsidiary, Sparta Crypto, Inc., www.SpartaCrypto.com, was established in September 2020 and is in the process of completing a proprietary state-of-the-art platform designed to connect users of widely adopted digital currencies with sellers of various goods and services. The platform is scheduled to launch in 2023 and the Company can make no assurances that the described plan will reach implementation. In addition, the Company has completed and tested a cryptocurrency payment gateway called SpartaPayIQ, www.SpartaPayIQ.com, which is functional and was formally announced on March 3, 2022. Subsequently, SpartaPayIQ is the transactional engine behind Sparta Crypto and Agoge Global USA, Inc. (“Agoge”). Agoge was formed as a subsidiary of Sparta Crypto, Inc. in December 2022 and entered in to a Joint Venture Agreement with WeDev Group of Brazil to facilitate cross-border transactions between importers and exporters of goods from the U.S. and Brazil. In addition, Agoge Global USA provides business intermediary services to global importers and exporters of goods and services. These business-to-business services provided through our joint venture agreement with WeDev include, but are not limited to, industry introductions, providing tax and regulatory compliance guidance, import and export documentation assistance, reselling services in other jurisdictions, and facilitation of cross-border transactions.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements as of July 31, 2023 and for the three months ended July 31, 2023 and 2022 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading.

These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and explanatory notes for the year ended April 30, 2023 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission on August 15, 2023. The results of operations for the three months ended July 31, 2023 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2023.

The condensed consolidated balance sheet as of April 30, 2023 contained herein has been derived from the audited consolidated financial statements as of April 30, 2023, but do not include all disclosures required by the U.S. GAAP.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its majority owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. The third-party ownership of the Company’s subsidiary is accounted for as non-controlling interest in the consolidated financial statements. Changes in the non-controlling interest are reported in the statement of changes in deficit.

Estimates

These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates.

Revenue Recognition

During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), using the cumulative-effect method. The new standard requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption did not have an impact in our consolidated financial statements, other than the enhancement of our disclosures related to our revenue-generating activities.

The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions.

Revenues from mobile app products and New World Health Brands products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery. The Company records deferred revenues when cash payments are received or due in advance of our performance, including amounts which are refundable.

Cash Equivalents

For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents.

Fair Value Measurements

The Company has adopted ASC 820, “Fair Value Measurements (“ASC 820”).” ASC 820 establishes a three-level fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets the lowest priority to unobservable inputs to fair value measurements of certain assets and Liabilities. The three levels of the fair value hierarchy under ASC 820 are described below:

●

Level 1 — Quoted prices for identical instruments in active markets. Level 1 assets and liabilities include debt and equity securities and derivative contracts that are traded in an active exchange market, as well as certain securities that are highly liquid and are actively traded in over-the-counter markets.

●	Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which all significant inputs and significant value drivers are observable in active markets.

●	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value measurements. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques based on significant unobservable inputs, as well as management judgments or estimates that are significant to valuation.

This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available.

Income Taxes

We utilize ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at year-end based on enacted laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.

The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense.

Stock Based Compensation

We account for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.

We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.

Inventories

The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value. Inventory consists of finished goods for the Company’s New World Health business.

Property and Equipment

Property and equipment are recorded at cost. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized and depreciated over their estimated useful lives. Depreciation is calculated using the straight-line method over the estimated useful lives. Estimated useful lives of major depreciable assets are as follows:


Leasehold improvements		3 years
Furniture and fixtures		7 years
Website costs		3 years
Computer Equipment		5 years

Concentrations of Credit Risk

Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit.

Net Loss Per Share

The Company uses ASC 260-10, “Earnings Per Share” for calculating the basic and diluted loss per share. The Company computes basic loss per share by dividing net loss and net loss attributable to common shareholders by the weighted average number of common shares outstanding. Common equivalent shares are excluded from the computation of net loss per share if their effect is anti-dilutive.

As of July 31, 2023 and 2022, approximately 4,200,000 potential shares (including 1,979,157 shares to be issued on the balance sheet), respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.

Derivative Liabilities

The Company assessed the classification of its derivative financial instruments as of July 31, 2023 and April 30, 2023, which consist of convertible instruments and rights to shares of the Company’s common stock and determined that such derivatives meet the criteria for liability classification under ASC 815.

ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described.

Convertible Instruments

The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”.

The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.

Reclassifications

Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses.

Recent Accounting Pronouncements-

In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “Leases.” Topic 842 supersedes the lease requirements in Accounting Standards Codification (ASC) Topic 840, “Leases.” Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. The Company adopted Topic 842 effective May 1, 2019 using a modified retrospective method and elected not to recognize leases with terms of 12 months or less. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

NOTE B – GOING CONCERN MATTERS

The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying unaudited condensed consolidated financial statements, the Company has incurred recurring losses and generated negative cash flows from operating activities since inception. As of July 31, 2023, the Company had an accumulated deficit of $66,192,317 and a working capital deficit (total current liabilities exceeded total current assets) of $9,610,044. The Company’s cash balance and revenues generated are not currently sufficient and cannot be projected to cover its operating expenses for the next twelve months from the filing date of this report. These factors among others raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements.

The Company’s existence is dependent upon management’s ability to develop profitable operations. Management is devoting substantially all of its efforts to developing its business and raising capital and there can be no assurance that the Company’s efforts will be successful. No assurance can be given that management’s actions will result in profitable operations or the resolution of its liquidity problems. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

In order to improve the Company’s liquidity, the Company’s management is actively pursuing additional equity financing through discussions with investment bankers and private investors. There can be no assurance that the Company will be successful in its effort to secure additional equity financing.

NOTE C – NOTES PAYABLE AND DERIVATIVES

The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of 5% - 20% per year and are summarized as follows:

SCHEDULE OF NOTES PAYABLE

Notes Payable	July 31, 2023		April 30, 2023
Notes convertible at holder’s option	$	2,485,832	$	3,112,734
Notes convertible at Company’s option		335,700		335,700
Non-convertible notes payable		2,357,519		1,861,650
Subtotal		5,179,051		5,310,084
Debt discount		-		-
Total	$	5,179,051	$	5,310,084

Certain of the notes payable contain variable conversion rates and the conversion features are classified as derivative liabilities. The conversion prices are based on the market price of the Company’s common stock, at discounts of 30% - 48% to market value.

The Company’s derivative financial instruments consist of embedded derivatives related to the outstanding short term Convertible Notes Payable. These embedded derivatives include certain conversion features indexed to the Company’s common stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the inception date of the Convertible Notes Payable and at fair value as of each subsequent balance sheet date. In addition, under the provisions of Accounting Standards Codification subtopic 815-40, Derivatives and Hedging; Contracts in Entity’s Own Equity (“ASC 815-40”), as a result of entering into the Convertible Notes Payable, the Company is required to classify all other non-employee stock options and warrants as derivative liabilities and mark them to market at each reporting date. Any change in fair value inclusive of modifications of terms will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income.

The change in fair value of the derivative liabilities at July 31, 2023 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows:

Significant Assumptions:

Risk free interest rate	Ranging from	0.16% to 0.2	%
Expected stock price volatility	Ranging from	155 to 270	%
Expected dividend payout		0
Expected life in years	Ranging from	0.25 to 3.0 Years

Changes in derivative liability during the three months ended July 31, 2023 and 2022 were:

	2023			2022
	July 31,
	2023			2022
Balance, beginning of year	$	1,375,767		$	9,549,640
Derivative liability extinguished		(76,144	)		(54,586	)
Derivative financial liability arising on the issuance of convertible notes and warrants					-
Fair value adjustments		(164,004	)		(1,621,272	)
Balance, end of period		1,135,619		$	7,873,782

NOTE D – LOANS PAYABLE TO RELATED PARTIES

As of July 31, 2023, and April 30, 2023, aggregated loans and notes payable, without demand and with no interest, to officers and directors were $494,753 and $435,753, respectively.

NOTE E – EQUITY TRANSACTIONS

Preferred Stock

The Company is authorized to issue 10,000,000 shares of preferred stock with $0.001 par value per share, of which 35,850 shares have been designated as Series A convertible preferred stock with a $100 stated value per share; 1,000 shares have been designated as Series B Preferred Stock with a $10,000 per share liquidation value; 4,200,000 shares have been designated as Series C Preferred Stock with a $1.00 per share liquidation value, and 2,000,000 shares have been designated as Series D Preferred Stock with a $1 per share liquidation value.

Common Stock

The Company is authorized to issue 750,000,000 shares of common stock, $0.001 par value. As of July 31 and April 30, 2023 the Company’s issued and outstanding shares are 23,951,111 and 23,045,205 respectively.

During the three months ended July 31, 2023, the Company:

	●	Issued 830,906 shares valued at $70,000 to three accredited investors related to equity investments and note conversions
	●	Issued 75,000 shares valued at $6,975 to accredited investor related to promissory note.
	●	Sold to three accredited investors 432,733 shares of common stock for cash of $40,000, actual shares were not issued yet and recorded as common stock to be issued.

During the three months ended July 31, 2022, the Company:

	●	Issued 1,594,960 shares valued at $245,381 issued for services rendered.
	●	Issued 60,000 shares upon the conversion of 20,000 shares of Series C Convertible Preferred Stock.
	●	Sold to four accredited investors 1,824,771 shares of common stock for cash of $95,000 and a $57,000 conversion of prior equity investments in iMobile Solutions, Inc., actual shares were not issued yet and recorded as common stock to be issued.
	●	Issued 518,333 shares valued at $44,647 to accredited investors related to promissory notes.

NOTE F – FAIR VALUE MEASUREMENTS

The Company follows the guidance established pursuant to ASC 820 which established a framework for measuring fair value and expands disclosure about fair value measurements. ASC 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes the following three levels of inputs that may be used:

Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets and liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs.

Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data.

Level 3: Unobservable inputs when there is little or no market data available, thereby requiring an entity to develop its own assumptions. The fair value hierarchy gives the lowest priority to Level 3 inputs.

The table below summarizes the fair values of financial liabilities as of July 31, 2023:

	Fair Value at		Fair Value Measurement Using
	July 31, 2023		Level 1		Level 2		Level 3
Derivative liabilities	$	1,135,619		-		-	$	1,135,619

Fair values of financial liabilities as of April 30, 2023 are as follows:

	Fair Value at		Fair Value Measurement Using
	April 30, 2023		Level 1		Level 2		Level 3
Derivative liabilities	$	1,375,767		-		-	$	1,375,767

The following is a description of the valuation methodologies used for these items:

Derivative liabilities — these instruments consist of certain variable conversion features related to notes payable obligations and certain outstanding warrants. These instruments were valued using pricing models which incorporate the Company’s stock price, volatility, U.S. risk free rate, dividend rate and estimated life.

The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC Topic 825 “The Fair Value Option for Financial Issuances”.

NOTE G – PROPERTY AND EQUIPMENT

Major classes of property and equipment at July 31, 2023 and April 30, 2023 consist of the followings:

SCHEDULE OF PROPERTY AND EQUIPMENT

	July 31, 2023			April 30, 2023
Computer equipment, software and furniture	$	224,303		$	224,303
Less: accumulated depreciation		(224,303	)		(224,303	)
Net property and equipment	$	-		$	-

All equipment are fully depreciated as of July 31, 2023 and 2022. No additional investment in equipment for both fiscal year.

NOTE H – WARRANTS:

No warrants were issued to employees and or service. As of July 31, 2023, 3,801,657 warrants were vested. Computed fair value was $228,099.

NOTE I – COMMITMENTS AND CONTINGENCIES

Operating Lease Commitments

Our executive offices are located in New York, NY. We have an agreement for use of office space at this location under a sub-lease which expired on July 31, 2018 and continues a month-to-month basis thereafter. The monthly base rent is $5,100.

Rent expense was $18,000 and 16,200 for the Three months period ending July 31, 2023 and 2022, respectively.

Litigation

The Company is subject to legal proceedings and claims which arise in the ordinary course of its business. Sparta can make no representations about the potential outcome of such proceedings.

As of July 31, 2023, we have not been named as parties to any further legal proceedings. The two litigations disclosed prior are updated below. From time to time, of course, we may become involved in further legal proceedings, which sometimes arise due to the very nature of and in the ordinary course of this business.

By way of background, the Company had received notices dated April 1, 2016 and May 13, 2016, from a lender claiming defaults relating to conversion requests totaling $8,365.00 in principal, plus interest, attorney fees and also seeking stock conversions aside from the stated principal and interest concerning the notes in the total amount of $55,125.00, which the Company had declined to process and believes it has valid, meritorious defenses in that regard. Company believes these claims are contingent and unliquidated and disputed same. While there can be no absolute assurances that the Company will prevail in the litigation concerning allegations brought against the Company, these potential liabilities have been recorded in the unaudited condensed consolidated financial statements.

Concerning the above, on September 22, 2016, a motion for summary judgment in lieu of complaint was filed in the Supreme Court in the State of New York: County of Kings against the Company by a lender for the amount of $102,170.82 in principal and stock conversion interest, plus fees and costs. Plaintiff’s motion for summary judgment in lieu of complaint was denied on May 5, 2017. Thereafter, on August 22, 2018, Plaintiff brought a second motion seeking summary judgment on the liability issue, which again was denied by the Court on March 14, 2019. The most recent appearance in this matter had scheduled for March 13, 2020, at which time the Court marked the case “adjourned without a date” due to the restrictions imposed on the Courts arising from the COVID-19 pandemic. To date, no further Court appearances have been scheduled in this matter. However, most notably, a favorable decision from the New York State Court of Appeals regarding the same types of transactions has since determined such notes to be criminally usurious and, therefore, unenforceable. Since identical affirmative defenses were raised on behalf of the Company, the pending action is expected to be discontinued by plaintiff, with prejudice. Counsel for the parties have been working on a stipulation of discontinuance to that effect.

On October 26, 2018, a second lender commenced an action in the Supreme Court of the State of New York: New York County alleging damages from unpaid principal arising from a promissory note dated February 26, 2015, in the amount of $50,000.00 plus damages including interest and stock conversions, costs and fees. The Company disputed the enforceability of such claims for similar reasons, as stated above, based on the Court of Appeals ruling regarding the unenforceable nature of such claims demanding usurious interest rates. On November 9, 2022 the court rendered a decision on the cross motions for summary judgment in favor of the Company granting full dismissal of all causes of action and awarded costs in favor of the Company. The time within which for plaintiff to appeal the decision has since expired. As such, the claim has been fully resolved.

NOTE J – SUBSEQUENT EVENTS

The Company has evaluated subsequent events for recognition and disclosure as of September 15, 2023 which is the date the financial statements were available to be issued. No other matters were identified affecting the accompanying financial statements and related disclosures.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

General

The following discussion of our financial condition and results of operations should be read in conjunction with (1) our interim unaudited condensed consolidated financial statements and their explanatory notes included as part of this quarterly report, and (2) our annual audited consolidated financial statements and explanatory notes for the year ended April 30, 2023 as disclosed in our annual report on Form 10-K for that year as filed with the SEC.

“Forward-Looking” Information

This report on Form 10-Q contains various statements that may constitute “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, Rule 175 promulgated thereunder, Section 21E of the Securities Exchange Act of 1934, as amended, and Rule 3b-6 promulgated thereunder which represent our expectations and beliefs, including, but not limited to statements concerning the Company’s business and financial plans and prospects and are intended to be covered by the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Any statements about our expectations, beliefs, plans, objectives, assumptions or future events or performance are not historical facts and may be forward-looking. The words “believe,” “expect,” “anticipate,” “estimate,” “project,” and other similar expressions can, but not always, identify forward-looking statements, which speak only as of the date such statement was made. We base these forward-looking statements on our current expectations and projections about future events, our assumptions regarding these events and our knowledge of facts at the time the statements are made. These statements by their nature involve substantial risks and uncertainties, certain of which are beyond our control, and actual results may differ materially depending on a variety of important factors. Risks and uncertainties that could cause our financial performance to differ materially from our goals, plans, expectations and projections expressed in forward-looking statements include those set forth in our filings with the Securities and Exchange Commission (“SEC”), including Item 1A of the Company’s Annual Report of Form 10-K for the year ended April 30, 2023. Forward-looking statements speak only as of the date they are made. The Company does not undertake to update forward-looking statements to reflect circumstances or events that occur after the date the forward-looking statements are made or to reflect the occurrence of unanticipated events. You should consider any forward-looking statements in light of this explanation, and we caution you about relying on forward-looking statements.

General Overview

RESULTS OF OPERATIONS

Comparison of the three Months Ended July 31, 2023 and 2022

For the three months ended July 31, 2023 and 2022, we have generated limited sales revenues, have incurred significant expenses, and have sustained significant losses.

Revenues

Revenues totaled $62,279 during the three months ended July 31, 2023 as compared to $68,953 during the three months ended July 31, 2022, a decrease of $6,674 or 9.68%, primarily due to decreased in Revenues from our Information Technology products.

Cost of Revenue

Cost of revenue consists of costs and fees paid to third parties to construct and maintain mobile apps, as well as fees for subscription services related to vehicle history reports.

Operating Expenses

Operating expenses were $224,236 during the three months ended July 31, 2023, compared to $572,882 during the three months ended July 31, 2022, a decrease of $348,646 or 60.86%, primarily due to decreased legal and professional fees and bad debt expense in the current period.

Expenses incurred during the current three months period consisted primarily of the following expenses:

					Increase
	2023		2022		(Decrease)			%
Salaries and related Expenses		161,095		167,830		(6,735	)		(4.01	)
Advertising and Marketing		3,290		3,431		(141	)		(4.11	)
General office Expenses		8,860		41,788		(32,928	)		(78.80	)
Legal and Professional Fees		21,630		289,907		(268,277	)		(92.54	)
Taxes and Licenses		1,082		4,692		(3,610	)		(76.94	)
SEC related Expenses		2,727		5,515		(2,788	)		(50.55	)
Office Rent		18,000		16,250		1,750			10.77
Software Development Cost		7,552		1,500		6,052			403.47
Bad Debts		-		41,969		(41,969	)		(100.00	)
Non cash expenses		-		-		-			-
		224,236		572,882		(348,646	)		(60.86	)

Other (income) expense

Other (income) expense is comprised primarily of interest and financing costs $2,268 and $1,025 and income related to the change in fair value of our derivative liabilities $94,184 and $1,621,272 for the three months ended July 31, 2023 and 2022, respectively. The decrease results were from the change in the fair value of our derivative liabilities.

Net income (loss)

Our net income attributable to common stockholders for the three months ended July 31, 2023 ($41,460) compared to income of $1,105,351 primarily due to gain valuation of derivative liabilities.

LIQUIDITY AND CAPITAL RESOURCES

As of July 31, 2023, we had an accumulated deficit of $66,192,317 and an operating loss for the three months of $41,460. We generated a deficit in cash flow from operations of $65,518 for the three months ended July 31, 2023. This deficit results primarily from our net loss of $38,751, offset by a gain in fair value valuation of derivative liabilities of $94,224, non-financing cost of $2,268 and an increase of $69,095 in accounts payables and accrued expenses.

We met our cash requirements during the period through proceeds from the sale of stock $105,000, promissory notes of $6,975 and bank overdraft $13,523.

We do not anticipate incurring significant research and development expenditures, and we do not anticipate the sale or acquisition of any significant property, plant or equipment, during the next twelve months. At July 31, 2023, we had 6 full-time employees, 1 part-time employees, and 2 full-time consultants. If we fully implement our business plan, we anticipate our employment base may increase during the next twelve months. As we continue to expand, we will incur additional cost for personnel. This potential increase in personnel is dependent upon our generating increased revenues and obtaining sources of financing. There is no guarantee that we will be successful in raising the funds required or generating revenues sufficient to fund the potential increase in the number of employees. Our employees are not represented by a union.

While we have raised capital to meet our working capital and financing needs in the past, additional financing is required in order to meet our current and potential future cash flow deficits from operations.

We continue to seek additional financing, which may be in the form of senior debt, subordinated debt or equity. We currently have no commitments for financing that are not at the investor’s election. There is no guarantee that we will be successful in raising the funds required to support our operations.

We estimate that we will need approximately $1,000,000 in addition to our normal operating cash flow to conduct operations during the next twelve months. However, there can be no assurance that additional private or public financing, including debt or equity financing, will be available as needed, or, if available, on terms favorable to us. Any additional equity financing may be dilutive to stockholders and such additional equity securities may have rights, preferences or privileges that are senior to those of our existing common or preferred stock. Furthermore, debt financing, if available, will require payment of interest and may involve restrictive covenants that could impose limitations on our operating flexibility. However, if we are not successful in generating sufficient liquidity from operations or in raising sufficient capital resources, on terms acceptable to us, this could have a material adverse effect on our business, results of operations, liquidity and financial condition, and we will have to adjust our planned operations and development on a more limited scale.

The effect of inflation on our revenue and operating results was not significant. Our operations are located in North America and there are no seasonal aspects that would have a material effect on our financial condition or results of operations.

GOING CONCERN ISSUES

The Company’s historical losses and the lack of revenues raise substantial doubts about the Company’s ability to continue as a going concern. If we are unable to develop our business, we have to discontinue operations or cease to exist, which would be detrimental to the value of the Company’s common stock. We can make no assurances that our business operations will develop and provide us with significant cash to continue operations.

In order to improve the Company’s liquidity, the Company’s management is actively pursuing additional financing through discussions with investment bankers, financial institutions and private investors. There can be no assurance the Company will be successful in its effort to secure additional financing.

We continue to experience net operating losses. Our ability to continue as a going concern is subject to our ability to develop profitable operations. We are devoting substantially all of our efforts to developing our business and raising capital. Our net operating losses increase the difficulty in meeting such goals and there can be no assurances that such methods will prove successful.

The primary issues management will focus on in the immediate future to address this matter include: seeking additional credit facilities from institutional lenders; seeking institutional investors for debt or equity investments in our Company; short term interim debt financing: and private placements of debt and equity securities with accredited investors.

To address these issues, we have engaged a financial advisory firm to advise and assist us in negotiating and raising capital.

INFLATION

The impact of inflation on the costs of the Company, and the ability to pass on cost increases to its customers over time is dependent upon market conditions. The Company is not aware of any inflationary pressures that have had any significant impact on the Company’s operations over the past quarter, and the Company does not anticipate that inflationary factors will have a significant impact on future operations.

OFF-BALANCE SHEET ARRANGEMENTS

The Company does not maintain off-balance sheet arrangements, nor does it participate in non-exchange traded contracts requiring fair value accounting treatment.

CRITICAL ACCOUNTING POLICIES

The preparation of our financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect our reported assets, liabilities, revenues, and expenses, and the disclosure of contingent assets and liabilities. We base our estimates and judgments on historical experience and on various other assumptions, we believe to be reasonable under the circumstances. Future events, however, may differ markedly from our current expectations and assumptions. While there are a number of significant accounting policies affecting our financial statements, we believe the following critical accounting policy involves the most complex, difficult and subjective estimates and judgments.

Revenue Recognition

During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), using the cumulative-effect method. The new standard requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption did not have an impact in our consolidated financial statements, other than the enhancement of our disclosures related to our revenue-generating activities.

The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions.

Information Technology:

The Company recognizes revenue when the following criteria have been met: persuasive evidence of an arrangement exists, no significant Company obligations remain, collection of the related receivable is reasonably assured, and the fees are fixed or determinable. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions.

Revenues from mobile app products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery.

New World Health Brands:

Revenues from New World Health Brands products are generally recognized upon delivery.

Stock-Based Compensation

The Company adopted Financial Accounting Standards Board Accounting Standard Codification Topic 718 (“ASC 718-10”), which records compensation expense on a straight-line basis, generally over the explicit service period of three to five years.

ASC 718-10 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s Consolidated Statement of Operations. The Company is using the Black-Scholes option-pricing model as its method of valuation for share-based awards. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and certain other market variables such as the risk free interest rate.

Inventories

Convertible Instruments

The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.

Derivative Liabilities

RECENT ACCOUNTING PRONOUNCEMENTS

For information regarding recent accounting pronouncements and their effect on the Company, see “Recent Accounting Pronouncements” in Note A of the Notes to Consolidated Financial Statements contained herein.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Exchange Act that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Principal Financial Officer, of the effectiveness of our disclosure controls and procedures as of July 31, 2023. Based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls, the Chief Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures were not effective.

Management Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f) of the Exchange Act. Under the supervision and with the participation of our Chief Executive Officer and Principal Financial Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of April 30, 2023 using the criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of the Company’s financial reporting. In our assessment of the effectiveness of internal control over financial reporting as of April 30, 2023, we determined that control deficiencies existed that constituted material weaknesses, as described below:

●	lack of documented policies and procedures;
●	we have no audit committee;
●	there is a risk of management override given that our officers have a high degree of involvement in our day-to-day operations;
●	there is no effective separation of duties, which includes monitoring controls, between the members of management.

Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible. As a result, we have not been able to take steps to improve our internal controls over financial reporting during the year ended April 30, 2023. However, to the extent possible, we will implement procedures to assure that the initiation of transactions, the custody of assets and the recording of transactions will be performed by separate individuals. Management is currently evaluating what steps can be taken in order to address these material weaknesses.

Accordingly, we concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by our internal controls.

As a result of the material weaknesses described above, management has concluded that we did not maintain effective internal control over financial reporting as of July 31, 2023 based on criteria established in Internal Control—Integrated Framework issued by COSO.

In light of these significant deficiencies, we performed additional analyses and procedures in order to conclude that our consolidated financial statements for the year ended July 31, 2023 included in this quarterly report on Form 10-Q were fairly stated in accordance with U.S. GAAP. Accordingly, management believes that despite our significant deficiency, our consolidated financial statements for the three months ended July 31, 2023 are fairly stated, in all material respects, in accordance with U.S. GAAP.

This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit a smaller reporting company to provide only management’s report in its annual report.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

ITEM 1A. RISK FACTORS

We are subject to certain risks and uncertainties in our business operations including those which are described below. The risks and uncertainties described below are not the only risks we face. Additional risks and uncertainties not presently known or which are currently deemed immaterial may also impair our business operations. A description of factors that could materially affect our business, financial condition or operating results were included in Item 1A “Risk Factors” of our Form 10-K for the year ended April 30, 2023, and is incorporated herein by reference.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

Each of the issuance and sale of securities described below was deemed to be exempt from registration under the Securities Act in reliance on Section 4(a)(2) of the Securities Act of 1933, as amended, as transactions by an issuer not involving a public offering. No advertising or general solicitation was employed in offering the securities. Each purchaser is a sophisticated investor (as described in Rule 506(b) (2) (ii) of Regulation D) or an accredited investor (as defined in Rule 501 of Regulation D), and each received adequate information about the Company or had access to such information, through employment or other relationships, to such information.

Sales of Preferred Stock, Common Stock and Warrants:

During the three months ended July 31, 2023, the Company:

	●	Sold to six accredited investors 1,132,910 shares of common stock for cash of $105,000: 700,174 shares were issued, and 432,733 shares were not issued yet and recorded as common stock to be issued.
	●	Entered into six promissory notes with accredited investors totaling $115,000.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 5. OTHER INFORMATION

Not applicable.

ITEM 6. EXHIBITS

The following exhibits are filed with this report:

Exhibit No.		Description
31.1 *		Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a)
31.2 *		Certification of Principal Financial Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a)
32.1 *		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350
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*Filed herewith

SIGNATURES

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

	SPARTA COMMERCIAL SERVICES, INC.

Date: September 19, 2023	By:	/s/ Anthony L. Havens
		Anthony L. Havens, Chief Executive Officer, Principal financial and accounting officer

EX-31.1 2 ex31-1.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Anthony L. Havens, certify that:

1. I have reviewed this report on Form 10-Q for the period ended July 31, 2023 of Sparta Commercial Services, 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. As the registrant’s sole certifying officer, 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 me 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 internal control over financial reporting to be designed under my 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 my 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 (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. As the registrant’s sole certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the 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 control 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.

Date: September 19, 2023

	/s/ Anthony L. Havens
	Anthony L. Havens
	Chief Executive Officer, principal executive officer

EX-31.2 3 ex31-2.htm

EXHIBIT 31.2

CERTIFICATIONS

I, Anthony L. Havens, certify that:

1. I have reviewed this report on Form 10-Q for the period ended July 31, 2023 of Sparta Commercial Services, Inc.;

(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.

Date: September 19, 2023

	/s/ Anthony L. Havens
	Anthony L. Havens
	Principal financial and accounting officer

EX-32.1 4 ex32-1.htm

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the Quarterly Report of Sparta Commercial Services, Inc. (the “Company”) on Form 10-Q for the period ended July 31, 2023, as filed with the Securities and Exchange Commission on the date therein specified (the “Report”), I, Anthony L. Havens, Chief Executive Officer and principal financial and accounting officer of the Company, do hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended and

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

Date: September 19, 2023

	/s/ Anthony L. Havens
	Anthony L. Havens, Chief Executive Officer,
	Principal executive officer, principal financial and accounting officer

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Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jul. 31, 2023	Apr. 30, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 9,598	$ 4,028
Accounts Receivable	149
Inventory	3,737
Other Current Assets
TOTAL CURRENT ASSETS	13,484	4,028
NON-CURRENT ASSETS
Rent Deposit	9,000	9,000
Property and equipment, net of accumulated depreciation and amortization
TOTAL NON-CURRENT ASSETS	9,000	9,000
TOTAL ASSETS	22,484	13,028
CURRENT LIABILITIES
Bank Overdraft	13,523	54,410
Short Term Loan	1,585	1,585
Accounts Payable and Accrued expenses	1,500,238	1,698,457
Derivative Liability	1,135,619	1,375,767
Notes Payable	6,981,562	6,694,245
TOTAL CURRENT LIABILITIES	9,632,527	9,824,463
Loans Payable	494,753	435,753
Other Non-Current Liabilities
TOTAL NON-CURRENT LIABILITIES	494,753	435,753
TOTAL LIABILITIES	10,127,280	10,260,216
STOCKHOLDER’S DEFICIT:
Common stock, $0.001 par value; 750,000,000 shares authorized, and 23,951,111 and 23,045,205 shares issued and outstanding as of July 31, 2023 and April 30, 2023, respectively	23,951	23,045
Common stock to be issued 24,006,792 and 23,704,788 respectively	24,007	23,705
Additional paid-in-capital	55,052,143	54,872,206
Accumulated deficit	(66,192,317)	(66,150,857)
TOTAL DEFICIENCY IN STOCKHOLDER’S EQUITY	(11,076,800)	(11,216,484)
Non-Controlling Interest	972,004	969,295
TOTAL DEFICIT	(10,104,796)	(10,247,189)
TOTAL LIABILITIES AND EQUITY	22,484	13,028
Series A Convertible Preferred Stock [Member]
STOCKHOLDER’S DEFICIT:
Preferred stock value	12,500	12,500
Series C Preferred Stock [Member]
STOCKHOLDER’S DEFICIT:
Preferred stock value	1,979	1,979
Series D Preferred Stock [Member]
STOCKHOLDER’S DEFICIT:
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Common stock, par value	$ 0.001	$ 0.001
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Common stock shares issued	23,951,111	23,045,205
Common stock shares outstanding	23,951,111	23,045,205
Common stock to be issued	24,006,792	23,704,788
Series A Convertible Preferred Stock [Member]
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Preferred stock, shares designated	35,850	35,850
Preferred stock, shares issued	125	125
Preferred stock, shares outstanding	125	125
Series C Preferred Stock [Member]
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Preferred stock, shares designated	4,200,000	4,200,000
Preferred stock, shares issued	1,979,157	1,979,157
Preferred stock, shares outstanding	1,979,157	1,979,157
Preferred stock, liquidation and redemption value per share	$ 1.00	$ 1.00
Series D Preferred Stock [Member]
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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Revenue
Total Revenue	$ 62,279	$ 68,953
Less: Cost of goods sold	8,924	11,043
Gross Profit	53,355	57,910
Operating Expenses
Compensation and related cost	161,095	167,830
Consulting fee	20,490	280,006
Rent and lease	18,000	16,250
Accounting and legal fees	1,140	9,901
General office expenses	23,511	98,895
Total Operating Expenses	224,236	572,882
Income/(Loss) from Operations	(170,882)	(514,972)
Other Income/(Expense)
Commission on municipal bonds	731
Financing cost	(2,268)	(1,025)
Write off convertible notes	39,425
Gain/(Loss) in changes in fair value of derivative liability	94,244	1,621,272
Total Other Income/(Expense)	132,130	1,620,247
Net Income (Loss)	(38,751)	1,105,275
Net income (loss) attributable to minority shareholders	(2,709)	(3,924)
Net income (loss) attributed to common stockholders	$ (41,460)	$ 1,101,351
Net Income (loss) per share - Sparta Common share holder, basic	$ (0.002)	$ 0.067
Net Income (loss) per share - Sparta Common share holder, diluted	$ (0.002)	$ 0.067
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Weighted average shares outstanding, diluted	23,168,129	16,340,345
Information Technology [Member]
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New World Health Brands [Member]
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Condensed Consolidated Statements Deficits - USD ($)	3 Months Ended
Condensed Consolidated Statements Deficits - USD ($)	Jul. 31, 2023	Jul. 31, 2022
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Conversion of Preferred to common shares		9,940
Issuance of common shares for cash	105,000	94,999
Issuance of shares for services		$ 245,381
Issuance of shares for services, shares		1,594,960
Stocks issued as a note holder incentive	6,975
Stocks issued for equity	69,169	$ 44,646
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Balance, shares	23,045,205	15,128,005
Conversion of Preferred to common shares		$ 60
Conversion of Preferred to common shares, shares		60,000
Issuance of shares for services		$ 1,595
Issuance of shares for services, shares		1,594,960
Stocks issued as a note holder incentive	$ 75
Stocks issued as a note holder incentive, shares	75,000
Stocks issued for equity	$ 831	$ 518
Stocks issued for equity, shares	830,906	518,333
Net income (loss)
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Balance, shares	23,951,111	17,301,298
Common Stock to be Issued [Member]
Balance, value	$ 23,705	$ 8,292
Balance, shares	23,704,788	8,916,805
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Stocks issued as a note holder incentive
Stocks issued as a note holder incentive, shares
Stocks issued for equity	$ (831)
Stocks issued for equity, shares	(830,906)
Net income (loss)
Balance, value	$ 24,007	$ 10,116
Balance, shares	24,006,792	10,741,576
Additional Paid-in Capital [Member]
Balance, value	$ 54,872,206	$ 53,210,921
Conversion of Preferred to common shares		9,940
Issuance of common shares for cash	103,867	93,175
Issuance of shares for services		243,786
Stocks issued as a note holder incentive	6,900
Stocks issued for equity	69,169	44,128
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Retained Earnings [Member]
Balance, value	(66,150,857)	(73,984,686)
Net income (loss)	(41,460)	1,101,351
Balance, value	(66,192,317)	(72,883,335)
Noncontrolling Interest [Member]
Balance, value	969,295	984,175
Stocks issued as a note holder incentive
Net income (loss)	2,709	3,924
Balance, value	972,004	988,099
Series A Preferred Stock [Member] \| Preferred Stock [Member]
Balance, value	$ 12,500	$ 12,500
Balance, shares	125	125
Net income (loss)
Balance, value	$ 12,500	$ 12,500
Balance, shares	125	125
Series C Preferred Stock [Member] \| Preferred Stock [Member]
Balance, value	$ 1,979	$ 2,363
Balance, shares	1,979,157	2,163,000
Conversion of Preferred to common shares		$ (60)
Conversion of Preferred to common shares, shares		(60,000)
Net income (loss)
Balance, value	$ 1,979	$ 2,303
Balance, shares	1,979,157	2,103,000
Series D Preferred Stock [Member] \| Preferred Stock [Member]
Balance, value	$ 938	$ 618
Balance, shares	937,701	618,411
Net income (loss)
Balance, value	$ 938	$ 618
Balance, shares	937,701	618,411

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Condensed Consolidated Statements Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)	$ (38,751)	$ 1,105,275
Adjustments to reconcile net loss to net cash used in operating activities:
Loss (Gain) from change in fair value of derivative liabilities	(94,244)	(1,621,272)
Non-cash financing cost	2,268	518
Stock based compensation		242,448
Changes in operating assets and liabilities
Accounts receivable	(149)	(45,320)
Inventory	(3,737)	306
Accounts payable and accrued expenses	69,095	70,016
Net cash used in operating activities	(65,518)	(248,029)
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	(40,887)	36,582
Proceeds from sale of stock	105,000	152,000
Net Proceeds from notes payable	6,975	60,000
Net cash provided by financing activities	71,088	248,582
Net (decrease) increase in cash	5,570	553
Cash and cash equivalents, beginning of period	4,028	317
Cash and cash equivalents, end of period	9,598	$ 870
Cash paid for:
Interest
Income taxes

XML 16 R7.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A summary of the significant accounting policies applied in the preparation of the accompanying unaudited condensed consolidated financial statements follows.

Business

General Overview

Basis of Presentation

Principles of Consolidation

Estimates

Revenue Recognition

The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions.

Cash Equivalents

For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents.

Fair Value Measurements

●

●	Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which all significant inputs and significant value drivers are observable in active markets.

●	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value measurements. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques based on significant unobservable inputs, as well as management judgments or estimates that are significant to valuation.

Income Taxes

Stock Based Compensation

Inventories

Property and Equipment


Leasehold improvements		3 years
Furniture and fixtures		7 years
Website costs		3 years
Computer Equipment		5 years

Concentrations of Credit Risk

Net Loss Per Share

Derivative Liabilities

Convertible Instruments

Reclassifications

Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses.

Recent Accounting Pronouncements-

XML 17 R8.htm IDEA: XBRL DOCUMENT

GOING CONCERN MATTERS

3 Months Ended

Jul. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN MATTERS

NOTE B – GOING CONCERN MATTERS

XML 18 R9.htm IDEA: XBRL DOCUMENT

NOTES PAYABLE AND DERIVATIVES

3 Months Ended

Jul. 31, 2023

Debt Disclosure [Abstract]

NOTES PAYABLE AND DERIVATIVES

NOTE C – NOTES PAYABLE AND DERIVATIVES

The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of 5% - 20% per year and are summarized as follows:

SCHEDULE OF NOTES PAYABLE

Notes Payable	July 31, 2023		April 30, 2023
Notes convertible at holder’s option	$	2,485,832	$	3,112,734
Notes convertible at Company’s option		335,700		335,700
Non-convertible notes payable		2,357,519		1,861,650
Subtotal		5,179,051		5,310,084
Debt discount		-		-
Total	$	5,179,051	$	5,310,084

The change in fair value of the derivative liabilities at July 31, 2023 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows:

Significant Assumptions:

Risk free interest rate	Ranging from	0.16% to 0.2	%
Expected stock price volatility	Ranging from	155 to 270	%
Expected dividend payout		0
Expected life in years	Ranging from	0.25 to 3.0 Years

Changes in derivative liability during the three months ended July 31, 2023 and 2022 were:

	2023			2022
	July 31,
	2023			2022
Balance, beginning of year	$	1,375,767		$	9,549,640
Derivative liability extinguished		(76,144	)		(54,586	)
Derivative financial liability arising on the issuance of convertible notes and warrants					-
Fair value adjustments		(164,004	)		(1,621,272	)
Balance, end of period		1,135,619		$	7,873,782

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

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-URI https://asc.fasb.org//470/tableOfContent

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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 470
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-Paragraph 1I
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

XML 19 R10.htm IDEA: XBRL DOCUMENT

LOANS PAYABLE TO RELATED PARTIES

3 Months Ended

Jul. 31, 2023

LOANS PAYABLE TO RELATED PARTIES

NOTE D – LOANS PAYABLE TO RELATED PARTIES

As of July 31, 2023, and April 30, 2023, aggregated loans and notes payable, without demand and with no interest, to officers and directors were $494,753 and $435,753, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
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-Section 50
-Paragraph 2
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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+ Details

XML 20 R11.htm IDEA: XBRL DOCUMENT

EQUITY TRANSACTIONS

3 Months Ended

Jul. 31, 2023

Equity [Abstract]

EQUITY TRANSACTIONS

NOTE E – EQUITY TRANSACTIONS

Preferred Stock

Common Stock

During the three months ended July 31, 2023, the Company:

	●	Issued 830,906 shares valued at $70,000 to three accredited investors related to equity investments and note conversions
	●	Issued 75,000 shares valued at $6,975 to accredited investor related to promissory note.
	●	Sold to three accredited investors 432,733 shares of common stock for cash of $40,000, actual shares were not issued yet and recorded as common stock to be issued.

During the three months ended July 31, 2022, the Company:

	●	Issued 1,594,960 shares valued at $245,381 issued for services rendered.
	●	Issued 60,000 shares upon the conversion of 20,000 shares of Series C Convertible Preferred Stock.
	●	Sold to four accredited investors 1,824,771 shares of common stock for cash of $95,000 and a $57,000 conversion of prior equity investments in iMobile Solutions, Inc., actual shares were not issued yet and recorded as common stock to be issued.
	●	Issued 518,333 shares valued at $44,647 to accredited investors related to promissory notes.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-SubTopic 40
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-Publisher FASB
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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+ Details

XML 21 R12.htm IDEA: XBRL DOCUMENT

FAIR VALUE MEASUREMENTS

3 Months Ended

Jul. 31, 2023

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE F – FAIR VALUE MEASUREMENTS

Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data.

The table below summarizes the fair values of financial liabilities as of July 31, 2023:

	Fair Value at		Fair Value Measurement Using
	July 31, 2023		Level 1		Level 2		Level 3
Derivative liabilities	$	1,135,619		-		-	$	1,135,619

Fair values of financial liabilities as of April 30, 2023 are as follows:

	Fair Value at		Fair Value Measurement Using
	April 30, 2023		Level 1		Level 2		Level 3
Derivative liabilities	$	1,375,767		-		-	$	1,375,767

The following is a description of the valuation methodologies used for these items:

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

XML 22 R13.htm IDEA: XBRL DOCUMENT

PROPERTY AND EQUIPMENT

3 Months Ended

Jul. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE G – PROPERTY AND EQUIPMENT

Major classes of property and equipment at July 31, 2023 and April 30, 2023 consist of the followings:

SCHEDULE OF PROPERTY AND EQUIPMENT

	July 31, 2023			April 30, 2023
Computer equipment, software and furniture	$	224,303		$	224,303
Less: accumulated depreciation		(224,303	)		(224,303	)
Net property and equipment	$	-		$	-

All equipment are fully depreciated as of July 31, 2023 and 2022. No additional investment in equipment for both fiscal year.

XML 23 R14.htm IDEA: XBRL DOCUMENT

WARRANTS

3 Months Ended

Jul. 31, 2023

Warrants

WARRANTS

NOTE H – WARRANTS:

No warrants were issued to employees and or service. As of July 31, 2023, 3,801,657 warrants were vested. Computed fair value was $228,099.

XML 24 R15.htm IDEA: XBRL DOCUMENT

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Jul. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE I – COMMITMENTS AND CONTINGENCIES

Operating Lease Commitments

Rent expense was $18,000 and 16,200 for the Three months period ending July 31, 2023 and 2022, respectively.

Litigation

The Company is subject to legal proceedings and claims which arise in the ordinary course of its business. Sparta can make no representations about the potential outcome of such proceedings.

XML 25 R16.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

3 Months Ended

Jul. 31, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE J – SUBSEQUENT EVENTS

XML 26 R17.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

Business

General Overview

Basis of Presentation

Principles of Consolidation

Estimates

Revenue Recognition

The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions.

Cash Equivalents

For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents.

Fair Value Measurements

●

●	Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which all significant inputs and significant value drivers are observable in active markets.

●	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value measurements. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques based on significant unobservable inputs, as well as management judgments or estimates that are significant to valuation.

Income Taxes

Stock Based Compensation

Inventories

Property and Equipment


Leasehold improvements		3 years
Furniture and fixtures		7 years
Website costs		3 years
Computer Equipment		5 years

Concentrations of Credit Risk

Net Loss Per Share

Derivative Liabilities

Convertible Instruments

Reclassifications

Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses.

Recent Accounting Pronouncements

Recent Accounting Pronouncements-

XML 27 R18.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT


Leasehold improvements		3 years
Furniture and fixtures		7 years
Website costs		3 years
Computer Equipment		5 years

XML 28 R19.htm IDEA: XBRL DOCUMENT

NOTES PAYABLE AND DERIVATIVES (Tables)

3 Months Ended

Jul. 31, 2023

Debt Disclosure [Abstract]

SCHEDULE OF NOTES PAYABLE

The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of 5% - 20% per year and are summarized as follows:

SCHEDULE OF NOTES PAYABLE

Notes Payable	July 31, 2023		April 30, 2023
Notes convertible at holder’s option	$	2,485,832	$	3,112,734
Notes convertible at Company’s option		335,700		335,700
Non-convertible notes payable		2,357,519		1,861,650
Subtotal		5,179,051		5,310,084
Debt discount		-		-
Total	$	5,179,051	$	5,310,084

SCHEDULE OF DERIVATIVE LIABILITIES ASSUMPTIONS USING BLACK-SCHOLES OPTION

The change in fair value of the derivative liabilities at July 31, 2023 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows:

Significant Assumptions:

Risk free interest rate	Ranging from	0.16% to 0.2	%
Expected stock price volatility	Ranging from	155 to 270	%
Expected dividend payout		0
Expected life in years	Ranging from	0.25 to 3.0 Years

SCHEDULE OF CHANGES IN DERIVATIVE LIABILITIES

Changes in derivative liability during the three months ended July 31, 2023 and 2022 were:

	2023			2022
	July 31,
	2023			2022
Balance, beginning of year	$	1,375,767		$	9,549,640
Derivative liability extinguished		(76,144	)		(54,586	)
Derivative financial liability arising on the issuance of convertible notes and warrants					-
Fair value adjustments		(164,004	)		(1,621,272	)
Balance, end of period		1,135,619		$	7,873,782

XML 29 R20.htm IDEA: XBRL DOCUMENT

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Jul. 31, 2023

Fair Value Disclosures [Abstract]

SCHEDULE OF FAIR VALUES OF FINANCIAL LIABILITIES

The table below summarizes the fair values of financial liabilities as of July 31, 2023:

	Fair Value at		Fair Value Measurement Using
	July 31, 2023		Level 1		Level 2		Level 3
Derivative liabilities	$	1,135,619		-		-	$	1,135,619

Fair values of financial liabilities as of April 30, 2023 are as follows:

	Fair Value at		Fair Value Measurement Using
	April 30, 2023		Level 1		Level 2		Level 3
Derivative liabilities	$	1,375,767		-		-	$	1,375,767

XML 30 R21.htm IDEA: XBRL DOCUMENT

PROPERTY AND EQUIPMENT (Tables)

3 Months Ended

Jul. 31, 2023

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

Major classes of property and equipment at July 31, 2023 and April 30, 2023 consist of the followings:

SCHEDULE OF PROPERTY AND EQUIPMENT

	July 31, 2023			April 30, 2023
Computer equipment, software and furniture	$	224,303		$	224,303
Less: accumulated depreciation		(224,303	)		(224,303	)
Net property and equipment	$	-		$	-

XML 31 R22.htm IDEA: XBRL DOCUMENT

SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT (Details)	Jul. 31, 2023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Computer Equipment	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Computer Equipment	7 years
Website Costs [Member]
Property, Plant and Equipment [Line Items]
Computer Equipment	3 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Computer Equipment	5 years

XML 32 R23.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	3 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	4,200,000	4,200,000
Shares to be Issued [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,979,157	1,979,157

XML 33 R24.htm IDEA: XBRL DOCUMENT

GOING CONCERN MATTERS (Details Narrative) - USD ($)	Jul. 31, 2023	Apr. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 66,192,317	$ 66,150,857
Working capital deficit	$ 9,610,044

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

XML 34 R25.htm IDEA: XBRL DOCUMENT

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Jul. 31, 2023	Apr. 30, 2023
Short-Term Debt [Line Items]
Subtotal	$ 5,179,051	$ 5,310,084
Debt discount
Total	5,179,051	5,310,084
Notes Convertible at Holder’s Option [Member]
Short-Term Debt [Line Items]
Subtotal	2,485,832	3,112,734
Notes Convertible at Company's Option [Member]
Short-Term Debt [Line Items]
Subtotal	335,700	335,700
Non-convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Subtotal	$ 2,357,519	$ 1,861,650

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

XML 35 R26.htm IDEA: XBRL DOCUMENT

SCHEDULE OF DERIVATIVE LIABILITIES ASSUMPTIONS USING BLACK-SCHOLES OPTION (Details)	3 Months Ended
	Jul. 31, 2023
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected dividend payout	0.16
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected dividend payout	0.2
Measurement Input, Price Volatility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected dividend payout	155
Measurement Input, Price Volatility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected dividend payout	270
Measurement Input Dividend Payout [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected dividend payout	0
Measurement Input, Expected Term [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected life	3 months
Measurement Input, Expected Term [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Derivative liability, measurement input, expected life	3 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

XML 36 R27.htm IDEA: XBRL DOCUMENT

SCHEDULE OF CHANGES IN DERIVATIVE LIABILITIES (Details) - USD ($)	3 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Debt Disclosure [Abstract]
Balance, beginning of year	$ 1,375,767	$ 9,549,640
Derivative liability extinguished	(76,144)	(54,586)
Derivative financial liability arising on the issuance of convertible notes and warrants
Fair value adjustments	(164,004)	(1,621,272)
Balance, end of period	$ 1,135,619	$ 7,873,782

XML 37 R28.htm IDEA: XBRL DOCUMENT

NOTES PAYABLE AND DERIVATIVES (Details Narrative)	3 Months Ended
NOTES PAYABLE AND DERIVATIVES (Details Narrative)	Jul. 31, 2023
Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate	5.00%
Common stock discount rate, percentage	30.00%
Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate	20.00%
Common stock discount rate, percentage	48.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

XML 38 R29.htm IDEA: XBRL DOCUMENT

LOANS PAYABLE TO RELATED PARTIES (Details Narrative) - USD ($)	Jul. 31, 2023	Apr. 30, 2023
Related Party Transactions [Abstract]
Loans and notes payable	$ 494,753	$ 435,753

XML 39 R30.htm IDEA: XBRL DOCUMENT

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
EQUITY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022	Apr. 30, 2023
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	750,000,000		750,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock shares issued	23,951,111		23,045,205
Common stock, shares, outstanding	23,951,111		23,045,205
Stocks issued as note holder incentives, value		$ (9,940)
Shares issued for services		1,594,960
Shares issued for services value		$ 245,381
Three Accredited Investors [Member]
Class of Stock [Line Items]
Stocks issued related to equity investment and note conversions	830,906
Stocks issued related to equity investment and note conversions, value	$ 70,000
Sale of stock	432,733
Sale of stock value	$ 40,000
Accredited Investors [Member]
Class of Stock [Line Items]
Stocks issued as note holder incentives, shares	75,000	518,333
Stocks issued as note holder incentives, value	$ 6,975	$ 44,647
Sale of stock		1,824,771
Sale of stock value		$ 95,000
Conversion of stock, amount		$ 57,000
Post Split [Member]
Class of Stock [Line Items]
Common stock shares issued	23,951,111		23,045,205
Common stock, shares, outstanding	23,951,111		23,045,205
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	35,850		35,850
Preferred stock, par value	$ 100		$ 100
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000
Preferred stock, liquidation and redemption value per share	$ 10,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	4,200,000		4,200,000
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, liquidation and redemption value per share	$ 1.00		$ 1.00
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	2,000,000		2,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, liquidation and redemption value per share	$ 1.00		$ 1.00
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Stocks issued as note holder incentives, shares		60,000
Stocks issued as note holder incentives, value		$ 20,000

XML 40 R31.htm IDEA: XBRL DOCUMENT

SCHEDULE OF FAIR VALUES OF FINANCIAL LIABILITIES (Details) - USD ($)	Jul. 31, 2023	Apr. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 1,135,619	$ 1,375,767
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 1,135,619	$ 1,375,767

XML 41 R32.htm IDEA: XBRL DOCUMENT

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2023	Apr. 30, 2023
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (224,303)	$ (224,303)
Net property and equipment
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Computer equipment, software and furniture	$ 224,303	$ 224,303

XML 42 R33.htm IDEA: XBRL DOCUMENT

WARRANTS (Details Narrative)	3 Months Ended
WARRANTS (Details Narrative)	Jul. 31, 2023 USD ($) shares
Warrants
Warrants vested \| shares	3,801,657
Fair value adjustment of warrants \| $	$ 228,099

XML 43 R34.htm IDEA: XBRL DOCUMENT

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended
	Oct. 26, 2018	Sep. 22, 2016	May 13, 2016	Jul. 31, 2023	Jul. 31, 2022
Rent expenses				$ 18,000	$ 16,200
Lender [Member]
Lender claiming amount			$ 8,365.00
Lender claiming total amount		$ 102,170.82	$ 55,125.00
Second Lender [Member]
Lender claiming total amount	$ 50,000.00
Executive Office Space [Member]
Rent expenses				$ 5,100

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NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying unaudited condensed consolidated financial statements follows. Business General Overview Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation with headquarters in New York City, www.spartacommercial.com. We are a multi-disciplined parent corporation operating across three business sectors – Financial Services, E-Commerce & Mobile Technology, and Health and Wellness, (www.spartacommercial.com). Sparta’s roots are in the Powersports industry. The Company provided retail installment loans and leases through authorized motorcycle dealerships in 33 states, with financing lines of credit provided by institutional lenders. The Company also created and maintained a full underwriting and servicing platform for its portfolio. Notwithstanding the discontinuance of our initial focus on consumer loans and leases post Lehman and during the 2008 financial crisis; in 2007, the Company had introduced a new initiative which continued without interruption, Municipal Financing, (www.spartamunicipal.com), which has financed over 100 jurisdictions to date. Sparta’s Municipal Finance program is also currently available to all nonprofit organizations, institutions and entities. All nonprofit organizations which adhere to IRS guidelines, including 501 (c) 3 of the Internal Revenue Code, are eligible. Both public nonprofits, also known as public charities supported with publicly collected funds, and private nonprofits, also known as private foundations supported by an individual or business entity, qualify for the program. Vehicle History Reports are a staple of Sparta’s E-Commerce Technology subsidiary iMobile Solutions, Inc. Whether a vehicle is intended for business or recreational use, Sparta’s Vehicle History Reports are highly regarded for accuracy and completeness and have been sold across all 50 states and in 62 countries worldwide. They provide a trusted layer of assurance to vehicle buyers and are available online and at a range of various dealership websites and showrooms. They include Cyclechex (Motorcycle History Reports at www.cyclechex.com), RVchex (Recreational Vehicle History Reports at www.rvchex.com), and Truckchex (Heavy Duty Truck History Reports at www.truckchex.com). Consumers, retailers, auction houses, banks and insurance companies alike scrutinize title history reports for the vital information needed and factored into crucial business decisions that affect the bottom line. The Company’s E-Commerce and Mobile Technology subsidiary name change to iMobile Solutions, Inc., from Specialty Reports, Inc., in 2016, signifies its ever-broadening service offerings in the evolving technology landscape. With iMobile App (www.imobileapp.com), the Company provides mobile technology services, including web and mobile application creation, development and management for a wide range of businesses to increase revenue, build brand recognition, and improve customer engagement. Our ever-broadening business base of mobile application includes vehicle dealerships and racetracks, private clubs and country clubs, schools and entertainment venues, restaurants and grocery stores, as well as various other merchant types. (www.imobileapp.com/app-gallery). The Company also designs, launches, maintains and hosts websites for businesses incorporating SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration. This custom software not only helps businesses communicate with customers but can also be inward-facing used for employees to communicate internally. The CRM software can be web based, integrated with a mobile app, or both. We work with clients to understand their unique needs and incorporate the features and requirements that are most important to them and will facilitate their business growth and success. Correspondingly, the Company designs and builds custom kitchen ordering software for independent grocery stores, delicatessens, and other customer-facing food service businesses. The software can be designed for use in a combination of ways including mobile devices and in-store ordering. The kitchen ordering software is enabled with payment integration, text messaging notification, wireless printing, and other features. iMobile Solutions, Inc. provides a turn-key solution for any business looking to simplify or streamline their kitchen ordering process. Additionally, we offer text messaging services, which supplement business marketing strategies both to gain and retain brand loyalty among its clients, customers and investors. Our text messaging platform allows our clients to easily manage, schedule and analyze text message performance. Sparta created its subsidiary, New World Health Brands, Inc., in April 2019, initially offering cannabidiol products which we ceased offering effective March 31, 2023. Sparta’s response to the onset of the COVID 19 pandemic in early 2020 quickly took shape with thorough investigations into evolving customer trends in health and wellness. As a result, we expanded New World Health Brands and developed a new product line of natural dietary supplements. In August 2020, we launched an online B to C website: www.newworldhealthbrands.com, featuring high quality dietary supplements, including vitamins and minerals, such as, Iodine for children and adults, Boron, copper/Zinc/Selenium, Magnesium, Spermidine, Vitamin B Complex, Vitamin C and PQQ. We continue to study the market as we consider new products to add to our offerings. To ensure the safety and quality of our products, all health and wellness offerings are exclusively sourced and manufactured in the United States and adhere to strict U.S standards and guidelines. Sparta’s commitment to high standards and transparency are tantamount to being a trusted brand. Sparta’s subsidiary, Sparta Crypto, Inc., www.SpartaCrypto.com, was established in September 2020 and is in the process of completing a proprietary state-of-the-art platform designed to connect users of widely adopted digital currencies with sellers of various goods and services. The platform is scheduled to launch in 2023 and the Company can make no assurances that the described plan will reach implementation. In addition, the Company has completed and tested a cryptocurrency payment gateway called SpartaPayIQ, www.SpartaPayIQ.com, which is functional and was formally announced on March 3, 2022. Subsequently, SpartaPayIQ is the transactional engine behind Sparta Crypto and Agoge Global USA, Inc. (“Agoge”). Agoge was formed as a subsidiary of Sparta Crypto, Inc. in December 2022 and entered in to a Joint Venture Agreement with WeDev Group of Brazil to facilitate cross-border transactions between importers and exporters of goods from the U.S. and Brazil. In addition, Agoge Global USA provides business intermediary services to global importers and exporters of goods and services. These business-to-business services provided through our joint venture agreement with WeDev include, but are not limited to, industry introductions, providing tax and regulatory compliance guidance, import and export documentation assistance, reselling services in other jurisdictions, and facilitation of cross-border transactions. Basis of Presentation The accompanying unaudited condensed consolidated financial statements as of July 31, 2023 and for the three months ended July 31, 2023 and 2022 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and explanatory notes for the year ended April 30, 2023 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission on August 15, 2023. The results of operations for the three months ended July 31, 2023 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2023. The condensed consolidated balance sheet as of April 30, 2023 contained herein has been derived from the audited consolidated financial statements as of April 30, 2023, but do not include all disclosures required by the U.S. GAAP. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. The third-party ownership of the Company’s subsidiary is accounted for as non-controlling interest in the consolidated financial statements. Changes in the non-controlling interest are reported in the statement of changes in deficit. Estimates These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates. Revenue Recognition During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), using the cumulative-effect method. The new standard requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption did not have an impact in our consolidated financial statements, other than the enhancement of our disclosures related to our revenue-generating activities. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Revenues from mobile app products and New World Health Brands products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery. The Company records deferred revenues when cash payments are received or due in advance of our performance, including amounts which are refundable. Cash Equivalents For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. Fair Value Measurements The Company has adopted ASC 820, “Fair Value Measurements (“ASC 820”).” ASC 820 establishes a three-level fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets the lowest priority to unobservable inputs to fair value measurements of certain assets and Liabilities. The three levels of the fair value hierarchy under ASC 820 are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 — Quoted prices for identical instruments in active markets. Level 1 assets and liabilities include debt and equity securities and derivative contracts that are traded in an active exchange market, as well as certain securities that are highly liquid and are actively traded in over-the-counter markets.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which all significant inputs and significant value drivers are observable in active markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value measurements. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques based on significant unobservable inputs, as well as management judgments or estimates that are significant to valuation.</td></tr> </table> This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available. Income Taxes We utilize ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at year-end based on enacted laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. Stock Based Compensation We account for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. Inventories The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value. Inventory consists of finished goods for the Company’s New World Health business. Property and Equipment Property and equipment are recorded at cost. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized and depreciated over their estimated useful lives. Depreciation is calculated using the straight-line method over the estimated useful lives. Estimated useful lives of major depreciable assets are as follows: SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 60%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> <td id="xdx_492_20230731_z5agIPu8QsS3" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z3baJgjSoqpi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Leasehold improvements</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">3 years</td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zqk17jjYcG24" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and fixtures</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">7 years</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_zNlYUZypTRMe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Website costs</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">3 years</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zFxjnSvI6JI6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Computer Equipment</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">5 years</td></tr> </table> Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit. Net Loss Per Share The Company uses ASC 260-10, “Earnings Per Share” for calculating the basic and diluted loss per share. The Company computes basic loss per share by dividing net loss and net loss attributable to common shareholders by the weighted average number of common shares outstanding. Common equivalent shares are excluded from the computation of net loss per share if their effect is anti-dilutive. As of July 31, 2023 and 2022, approximately <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230501__20230731_zEylmSj1llJ" title="Antidilutive securities excluded from computation of earnings per share, amount"><span id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220501__20220731_zM9ifs4rakkd" title="Antidilutive securities excluded from computation of earnings per share, amount">4,200,000 potential shares (including <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230501__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SharesToBeIssuedMember_zomJEd7HDbgc" title="Antidilutive securities excluded from computation of earnings per share, amount"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220501__20220731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SharesToBeIssuedMember_z0TtnNkx5uE3" title="Antidilutive securities excluded from computation of earnings per share, amount">1,979,157 shares to be issued on the balance sheet), respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of July 31, 2023 and April 30, 2023, which consist of convertible instruments and rights to shares of the Company’s common stock and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Reclassifications Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses. Recent Accounting Pronouncements- In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “Leases.” Topic 842 supersedes the lease requirements in Accounting Standards Codification (ASC) Topic 840, “Leases.” Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. The Company adopted Topic 842 effective May 1, 2019 using a modified retrospective method and elected not to recognize leases with terms of 12 months or less. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

Business General Overview Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation with headquarters in New York City, www.spartacommercial.com. We are a multi-disciplined parent corporation operating across three business sectors – Financial Services, E-Commerce & Mobile Technology, and Health and Wellness, (www.spartacommercial.com). Sparta’s roots are in the Powersports industry. The Company provided retail installment loans and leases through authorized motorcycle dealerships in 33 states, with financing lines of credit provided by institutional lenders. The Company also created and maintained a full underwriting and servicing platform for its portfolio. Notwithstanding the discontinuance of our initial focus on consumer loans and leases post Lehman and during the 2008 financial crisis; in 2007, the Company had introduced a new initiative which continued without interruption, Municipal Financing, (www.spartamunicipal.com), which has financed over 100 jurisdictions to date. Sparta’s Municipal Finance program is also currently available to all nonprofit organizations, institutions and entities. All nonprofit organizations which adhere to IRS guidelines, including 501 (c) 3 of the Internal Revenue Code, are eligible. Both public nonprofits, also known as public charities supported with publicly collected funds, and private nonprofits, also known as private foundations supported by an individual or business entity, qualify for the program. Vehicle History Reports are a staple of Sparta’s E-Commerce Technology subsidiary iMobile Solutions, Inc. Whether a vehicle is intended for business or recreational use, Sparta’s Vehicle History Reports are highly regarded for accuracy and completeness and have been sold across all 50 states and in 62 countries worldwide. They provide a trusted layer of assurance to vehicle buyers and are available online and at a range of various dealership websites and showrooms. They include Cyclechex (Motorcycle History Reports at www.cyclechex.com), RVchex (Recreational Vehicle History Reports at www.rvchex.com), and Truckchex (Heavy Duty Truck History Reports at www.truckchex.com). Consumers, retailers, auction houses, banks and insurance companies alike scrutinize title history reports for the vital information needed and factored into crucial business decisions that affect the bottom line. The Company’s E-Commerce and Mobile Technology subsidiary name change to iMobile Solutions, Inc., from Specialty Reports, Inc., in 2016, signifies its ever-broadening service offerings in the evolving technology landscape. With iMobile App (www.imobileapp.com), the Company provides mobile technology services, including web and mobile application creation, development and management for a wide range of businesses to increase revenue, build brand recognition, and improve customer engagement. Our ever-broadening business base of mobile application includes vehicle dealerships and racetracks, private clubs and country clubs, schools and entertainment venues, restaurants and grocery stores, as well as various other merchant types. (www.imobileapp.com/app-gallery). The Company also designs, launches, maintains and hosts websites for businesses incorporating SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration. This custom software not only helps businesses communicate with customers but can also be inward-facing used for employees to communicate internally. The CRM software can be web based, integrated with a mobile app, or both. We work with clients to understand their unique needs and incorporate the features and requirements that are most important to them and will facilitate their business growth and success. Correspondingly, the Company designs and builds custom kitchen ordering software for independent grocery stores, delicatessens, and other customer-facing food service businesses. The software can be designed for use in a combination of ways including mobile devices and in-store ordering. The kitchen ordering software is enabled with payment integration, text messaging notification, wireless printing, and other features. iMobile Solutions, Inc. provides a turn-key solution for any business looking to simplify or streamline their kitchen ordering process. Additionally, we offer text messaging services, which supplement business marketing strategies both to gain and retain brand loyalty among its clients, customers and investors. Our text messaging platform allows our clients to easily manage, schedule and analyze text message performance. Sparta created its subsidiary, New World Health Brands, Inc., in April 2019, initially offering cannabidiol products which we ceased offering effective March 31, 2023. Sparta’s response to the onset of the COVID 19 pandemic in early 2020 quickly took shape with thorough investigations into evolving customer trends in health and wellness. As a result, we expanded New World Health Brands and developed a new product line of natural dietary supplements. In August 2020, we launched an online B to C website: www.newworldhealthbrands.com, featuring high quality dietary supplements, including vitamins and minerals, such as, Iodine for children and adults, Boron, copper/Zinc/Selenium, Magnesium, Spermidine, Vitamin B Complex, Vitamin C and PQQ. We continue to study the market as we consider new products to add to our offerings. To ensure the safety and quality of our products, all health and wellness offerings are exclusively sourced and manufactured in the United States and adhere to strict U.S standards and guidelines. Sparta’s commitment to high standards and transparency are tantamount to being a trusted brand. Sparta’s subsidiary, Sparta Crypto, Inc., www.SpartaCrypto.com, was established in September 2020 and is in the process of completing a proprietary state-of-the-art platform designed to connect users of widely adopted digital currencies with sellers of various goods and services. The platform is scheduled to launch in 2023 and the Company can make no assurances that the described plan will reach implementation. In addition, the Company has completed and tested a cryptocurrency payment gateway called SpartaPayIQ, www.SpartaPayIQ.com, which is functional and was formally announced on March 3, 2022. Subsequently, SpartaPayIQ is the transactional engine behind Sparta Crypto and Agoge Global USA, Inc. (“Agoge”). Agoge was formed as a subsidiary of Sparta Crypto, Inc. in December 2022 and entered in to a Joint Venture Agreement with WeDev Group of Brazil to facilitate cross-border transactions between importers and exporters of goods from the U.S. and Brazil. In addition, Agoge Global USA provides business intermediary services to global importers and exporters of goods and services. These business-to-business services provided through our joint venture agreement with WeDev include, but are not limited to, industry introductions, providing tax and regulatory compliance guidance, import and export documentation assistance, reselling services in other jurisdictions, and facilitation of cross-border transactions.

Basis of Presentation The accompanying unaudited condensed consolidated financial statements as of July 31, 2023 and for the three months ended July 31, 2023 and 2022 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and explanatory notes for the year ended April 30, 2023 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission on August 15, 2023. The results of operations for the three months ended July 31, 2023 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2023. The condensed consolidated balance sheet as of April 30, 2023 contained herein has been derived from the audited consolidated financial statements as of April 30, 2023, but do not include all disclosures required by the U.S. GAAP.

Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. The third-party ownership of the Company’s subsidiary is accounted for as non-controlling interest in the consolidated financial statements. Changes in the non-controlling interest are reported in the statement of changes in deficit.

Estimates These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates.

Revenue Recognition During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606), using the cumulative-effect method. The new standard requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption did not have an impact in our consolidated financial statements, other than the enhancement of our disclosures related to our revenue-generating activities. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Revenues from mobile app products and New World Health Brands products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery. The Company records deferred revenues when cash payments are received or due in advance of our performance, including amounts which are refundable.

Cash Equivalents For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents.

Fair Value Measurements The Company has adopted ASC 820, “Fair Value Measurements (“ASC 820”).” ASC 820 establishes a three-level fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets the lowest priority to unobservable inputs to fair value measurements of certain assets and Liabilities. The three levels of the fair value hierarchy under ASC 820 are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 — Quoted prices for identical instruments in active markets. Level 1 assets and liabilities include debt and equity securities and derivative contracts that are traded in an active exchange market, as well as certain securities that are highly liquid and are actively traded in over-the-counter markets.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which all significant inputs and significant value drivers are observable in active markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value measurements. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques based on significant unobservable inputs, as well as management judgments or estimates that are significant to valuation.</td></tr> </table> This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available.

Income Taxes We utilize ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at year-end based on enacted laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense.

Stock Based Compensation We account for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.

Inventories The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value. Inventory consists of finished goods for the Company’s New World Health business.

Property and Equipment Property and equipment are recorded at cost. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized and depreciated over their estimated useful lives. Depreciation is calculated using the straight-line method over the estimated useful lives. Estimated useful lives of major depreciable assets are as follows: SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 60%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> <td id="xdx_492_20230731_z5agIPu8QsS3" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z3baJgjSoqpi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Leasehold improvements</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">3 years</td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zqk17jjYcG24" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and fixtures</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">7 years</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_zNlYUZypTRMe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Website costs</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">3 years</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zFxjnSvI6JI6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Computer Equipment</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">5 years</td></tr> </table>

SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 60%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> <td id="xdx_492_20230731_z5agIPu8QsS3" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z3baJgjSoqpi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Leasehold improvements</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">3 years</td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zqk17jjYcG24" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture and fixtures</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">7 years</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_zNlYUZypTRMe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Website costs</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">3 years</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zFxjnSvI6JI6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Computer Equipment</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">5 years</td></tr> </table>

P3Y

P7Y

P3Y

P5Y

Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit.

Net Loss Per Share The Company uses ASC 260-10, “Earnings Per Share” for calculating the basic and diluted loss per share. The Company computes basic loss per share by dividing net loss and net loss attributable to common shareholders by the weighted average number of common shares outstanding. Common equivalent shares are excluded from the computation of net loss per share if their effect is anti-dilutive. As of July 31, 2023 and 2022, approximately <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230501__20230731_zEylmSj1llJ" title="Antidilutive securities excluded from computation of earnings per share, amount"><span id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220501__20220731_zM9ifs4rakkd" title="Antidilutive securities excluded from computation of earnings per share, amount">4,200,000 potential shares (including <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230501__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SharesToBeIssuedMember_zomJEd7HDbgc" title="Antidilutive securities excluded from computation of earnings per share, amount"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220501__20220731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SharesToBeIssuedMember_z0TtnNkx5uE3" title="Antidilutive securities excluded from computation of earnings per share, amount">1,979,157 shares to be issued on the balance sheet), respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.

4200000

1979157

Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of July 31, 2023 and April 30, 2023, which consist of convertible instruments and rights to shares of the Company’s common stock and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described.

Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.

Reclassifications Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses.

Recent Accounting Pronouncements- In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “Leases.” Topic 842 supersedes the lease requirements in Accounting Standards Codification (ASC) Topic 840, “Leases.” Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. The Company adopted Topic 842 effective May 1, 2019 using a modified retrospective method and elected not to recognize leases with terms of 12 months or less. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

NOTE B – GOING CONCERN MATTERS The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying unaudited condensed consolidated financial statements, the Company has incurred recurring losses and generated negative cash flows from operating activities since inception. As of July 31, 2023, the Company had an accumulated deficit of $66,192,317 and a working capital deficit (total current liabilities exceeded total current assets) of $9,610,044. The Company’s cash balance and revenues generated are not currently sufficient and cannot be projected to cover its operating expenses for the next twelve months from the filing date of this report. These factors among others raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. The Company’s existence is dependent upon management’s ability to develop profitable operations. Management is devoting substantially all of its efforts to developing its business and raising capital and there can be no assurance that the Company’s efforts will be successful. No assurance can be given that management’s actions will result in profitable operations or the resolution of its liquidity problems. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern. In order to improve the Company’s liquidity, the Company’s management is actively pursuing additional equity financing through discussions with investment bankers and private investors. There can be no assurance that the Company will be successful in its effort to secure additional equity financing.

-66192317

9610044

NOTE C – NOTES PAYABLE AND DERIVATIVES The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFBBWUFCTEUgQU5EIERFUklWQVRJVkVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230731__srt--RangeAxis__srt--MinimumMember_zfhccyp69QP8" title="Debt instrument, interest rate">5% - <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFBBWUFCTEUgQU5EIERFUklWQVRJVkVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230731__srt--RangeAxis__srt--MaximumMember_z1VyaSSKnRvj" title="Debt instrument, interest rate">20% per year and are summarized as follows: SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Notes Payable</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230731_zf4q2fLVAUDe" style="border-bottom: Black 1.5pt solid; text-align: center">July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230430_zcmi11eJcQga" style="border-bottom: Black 1.5pt solid; text-align: center">April 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--NotesConvertibleAtHoldersOptionMember_zQDJUTh6ugFj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Notes convertible at holder’s option</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,485,832</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,112,734</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--NotesConvertibleAtCompanysOptionMember_zuxtj36NaY6h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Notes convertible at Company’s option</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--NonConvertibleNotesPayableMember_z6XGQ5enO1Cl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Non-convertible notes payable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,357,519</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,861,650</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_maLTDzEBx_zH0VINdLRNf1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Subtotal</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,179,051</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,310,084</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_msLTDzEBx_zlF96x7JSfMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzEBx_zIhQIYQmh0Wg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,179,051</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,310,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Certain of the notes payable contain variable conversion rates and the conversion features are classified as derivative liabilities. The conversion prices are based on the market price of the Company’s common stock, at discounts of 30% - 48% to market value. The Company’s derivative financial instruments consist of embedded derivatives related to the outstanding short term Convertible Notes Payable. These embedded derivatives include certain conversion features indexed to the Company’s common stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the inception date of the Convertible Notes Payable and at fair value as of each subsequent balance sheet date. In addition, under the provisions of Accounting Standards Codification subtopic 815-40, Derivatives and Hedging; Contracts in Entity’s Own Equity (“ASC 815-40”), as a result of entering into the Convertible Notes Payable, the Company is required to classify all other non-employee stock options and warrants as derivative liabilities and mark them to market at each reporting date. Any change in fair value inclusive of modifications of terms will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income. <p id="xdx_892_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_ztKhIjwZzwKe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The change in fair value of the derivative liabilities at July 31, 2023 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows: SCHEDULE OF DERIVATIVE LIABILITIES ASSUMPTIONS USING BLACK-SCHOLES OPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.75in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: none; font-weight: bold">Significant Assumptions:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: none; font-weight: bold"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk free interest rate</td><td> </td> <td style="text-align: center">Ranging from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zzx9Q1ID2IIa" title="Derivative liability, measurement input, percentage">0.16% to <span id="xdx_90D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zZlx2pdulySh" title="Derivative liability, measurement input, percentage">0.2</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected stock price volatility</td><td> </td> <td style="text-align: center">Ranging from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z7pwuANglpRb" title="Derivative liability, measurement input, percentage">155 to <span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_z3ovwr3GWCcf" title="Derivative liability, measurement input, percentage">270</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%; text-align: left">Expected dividend payout</td><td style="width: 2%"> </td> <td style="width: 37%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputDividendPayoutMember_zhx1LMzkhbp6" title="Derivative liability, measurement input, expected dividend payout">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life in years</td><td> </td> <td style="text-align: center">Ranging from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputExpectedLife_dtY_c20230501__20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zX6R6cGQe0gg" title="Derivative liability, measurement input, expected life">0.25 to <span id="xdx_90F_ecustom--DerivativeLiabilityMeasurementInputExpectedLife_dtY_c20230501__20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_ztSqMdlGA2Kh" title="Derivative liability, measurement input, expected life">3.0 Years</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_894_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_z2ibNqhMy8pi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 5.2pt; text-align: justify">Changes in derivative liability during the three months ended July 31, 2023 and 2022 were: SCHEDULE OF CHANGES IN DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230501__20230731_zmnaRUtZwmL2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20220501__20220731_zoT8zwFKDGhe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">July 31,</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_zoTHbs4bT7ac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance, beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,375,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">9,549,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_zUkdHGibimqb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Derivative liability extinguished</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(76,144</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(54,586</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationIssues_zPd8RWCQ72ef" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative financial liability arising on the issuance of convertible notes and warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesFairValueAdjustment_zSD1lw1arAX4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Fair value adjustments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(164,004</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,621,272</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_zmUVMRTgJ9c6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance, end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,135,619</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,873,782</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFBBWUFCTEUgQU5EIERFUklWQVRJVkVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230731__srt--RangeAxis__srt--MinimumMember_zfhccyp69QP8" title="Debt instrument, interest rate">5% - <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFBBWUFCTEUgQU5EIERFUklWQVRJVkVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230731__srt--RangeAxis__srt--MaximumMember_z1VyaSSKnRvj" title="Debt instrument, interest rate">20% per year and are summarized as follows: SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Notes Payable</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230731_zf4q2fLVAUDe" style="border-bottom: Black 1.5pt solid; text-align: center">July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230430_zcmi11eJcQga" style="border-bottom: Black 1.5pt solid; text-align: center">April 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--NotesConvertibleAtHoldersOptionMember_zQDJUTh6ugFj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Notes convertible at holder’s option</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,485,832</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,112,734</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--NotesConvertibleAtCompanysOptionMember_zuxtj36NaY6h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Notes convertible at Company’s option</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--NonConvertibleNotesPayableMember_z6XGQ5enO1Cl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Non-convertible notes payable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,357,519</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,861,650</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_maLTDzEBx_zH0VINdLRNf1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Subtotal</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,179,051</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,310,084</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_msLTDzEBx_zlF96x7JSfMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzEBx_zIhQIYQmh0Wg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,179,051</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,310,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.05

0.20

2485832

3112734

335700

2357519

1861650

5179051

5310084

5179051

5310084

0.30 0.48

<p id="xdx_892_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_ztKhIjwZzwKe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The change in fair value of the derivative liabilities at July 31, 2023 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows: SCHEDULE OF DERIVATIVE LIABILITIES ASSUMPTIONS USING BLACK-SCHOLES OPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.75in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: none; font-weight: bold">Significant Assumptions:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: none; font-weight: bold"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk free interest rate</td><td> </td> <td style="text-align: center">Ranging from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zzx9Q1ID2IIa" title="Derivative liability, measurement input, percentage">0.16% to <span id="xdx_90D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zZlx2pdulySh" title="Derivative liability, measurement input, percentage">0.2</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected stock price volatility</td><td> </td> <td style="text-align: center">Ranging from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z7pwuANglpRb" title="Derivative liability, measurement input, percentage">155 to <span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_z3ovwr3GWCcf" title="Derivative liability, measurement input, percentage">270</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%; text-align: left">Expected dividend payout</td><td style="width: 2%"> </td> <td style="width: 37%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20230731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputDividendPayoutMember_zhx1LMzkhbp6" title="Derivative liability, measurement input, expected dividend payout">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life in years</td><td> </td> <td style="text-align: center">Ranging from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputExpectedLife_dtY_c20230501__20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zX6R6cGQe0gg" title="Derivative liability, measurement input, expected life">0.25 to <span id="xdx_90F_ecustom--DerivativeLiabilityMeasurementInputExpectedLife_dtY_c20230501__20230731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_ztSqMdlGA2Kh" title="Derivative liability, measurement input, expected life">3.0 Years</td><td style="text-align: left"> </td></tr> </table>

0.16

0.2

155

270

P0Y3M P3Y

<p id="xdx_894_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock_z2ibNqhMy8pi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 5.2pt; text-align: justify">Changes in derivative liability during the three months ended July 31, 2023 and 2022 were: SCHEDULE OF CHANGES IN DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230501__20230731_zmnaRUtZwmL2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20220501__20220731_zoT8zwFKDGhe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">July 31,</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_zoTHbs4bT7ac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance, beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,375,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">9,549,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_zUkdHGibimqb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Derivative liability extinguished</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(76,144</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(54,586</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationIssues_zPd8RWCQ72ef" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative financial liability arising on the issuance of convertible notes and warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesFairValueAdjustment_zSD1lw1arAX4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Fair value adjustments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(164,004</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,621,272</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_zmUVMRTgJ9c6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance, end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,135,619</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,873,782</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

1375767

9549640

-76144

-54586

-164004

-1621272

1135619

7873782

NOTE D – LOANS PAYABLE TO RELATED PARTIES As of July 31, 2023, and April 30, 2023, aggregated loans and notes payable, without demand and with no interest, to officers and directors were $494,753 and $435,753, respectively.

494753

435753

NOTE E – EQUITY TRANSACTIONS Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock with $0.001 par value per share, of which <span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20230731__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_z2RLzPN4Ok8a" title="Preferred stock, shares authorized">35,850 shares have been designated as Series A convertible preferred stock with a $<span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20230731__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zRSw6YUTT8l4" title="Preferred stock, par value">100 stated value per share; 1,000 shares have been designated as Series B Preferred Stock with a $<span id="xdx_90F_eus-gaap--PreferredStockLiquidationPreference_iI_c20230731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4zKbR0z9m69" title="Preferred stock, liquidation and redemption value per share">10,000 per share liquidation value; 4,200,000 shares have been designated as Series C Preferred Stock with a $<span id="xdx_90A_eus-gaap--PreferredStockLiquidationPreference_iI_c20230731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zRsEWHqB71w" title="Preferred stock, liquidation and redemption value per share">1.00 per share liquidation value, and 2,000,000 shares have been designated as Series D Preferred Stock with a $<span id="xdx_90C_eus-gaap--PreferredStockLiquidationPreference_iI_c20230731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zJDyg3k3z1Gf" title="Preferred stock, liquidation and redemption value per share">1 per share liquidation value. Common Stock The Company is authorized to issue 750,000,000 shares of common stock, $0.001 par value. As of July 31 and April 30, 2023 the Company’s issued and outstanding shares are 23,951,111 and 23,045,205 respectively. During the three months ended July 31, 2023, the Company: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"> </td> <td style="width: 0.25in; text-align: justify">●</td> <td style="text-align: justify">Issued <span id="xdx_90C_ecustom--StocksIssuedRelatedToEquityInvestmentAndNoteConversions_c20230501__20230731__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_zbAe7Kb6jbQ9" title="Stocks issued related to equity investment and note conversions">830,906 shares valued at $<span id="xdx_906_ecustom--StocksIssuedRelatedToEquityInvestmentAndNoteConversionsValue_c20230501__20230731__srt--TitleOfIndividualAxis__custom--ThreeAccreditedInvestorsMember_zYtbrABSFjrb" title="Stocks issued related to equity investment and note conversions, value">70,000 to three accredited investors related to equity investments and note conversions</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230501__20230731__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zgmTrAwD7Mq5" title="Stocks issued as note holder incentives, shares">75,000 shares valued at $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230501__20230731__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zopUjZaGRqe2" title="Stocks issued as note holder incentives, value">6,975 to accredited investor related to promissory note.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Sold to three accredited investors 432,733 shares of common stock for cash of $40,000, actual shares were not issued yet and recorded as common stock to be issued.</td></tr> </table> During the three months ended July 31, 2022, the Company: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Issued 1,594,960 shares valued at $245,381 issued for services rendered.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220501__20220731__us-gaap--StatementClassOfStockAxis__custom--SeriesCConvertiblePreferredStockMember_zCMRC0pFo9Pa" title="Shares issued for conversion of preferred shares">60,000 shares upon the conversion of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220501__20220731__us-gaap--StatementClassOfStockAxis__custom--SeriesCConvertiblePreferredStockMember_zRb4rmChCIdh" title="Shares issued for conversion of preferred shares value">20,000 shares of Series C Convertible Preferred Stock.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Sold to four accredited investors 1,824,771 shares of common stock for cash of $95,000 and a $57,000 conversion of prior equity investments in iMobile Solutions, Inc., actual shares were not issued yet and recorded as common stock to be issued.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220501__20220731__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_z3jwRYex2k6l" title="Stocks issued as note holder incentives, shares">518,333 shares valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220501__20220731__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zguIsgiY1Bxf" title="Stocks issued as note holder incentives, value">44,647 to accredited investors related to promissory notes.</td></tr> </table>

10000000

0.001

35850

100

1000

10000

4200000

1.00

2000000

750000000

0.001

23951111

23045205

830906 70000

75000

6975

432733

40000

1594960

245381

60000

20000

1824771

95000

57000

518333

44647

NOTE F – FAIR VALUE MEASUREMENTS The Company follows the guidance established pursuant to ASC 820 which established a framework for measuring fair value and expands disclosure about fair value measurements. ASC 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes the following three levels of inputs that may be used: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets and liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs when there is little or no market data available, thereby requiring an entity to develop its own assumptions. The fair value hierarchy gives the lowest priority to Level 3 inputs. <p id="xdx_89A_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zqq3d6fzFBbl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">The table below summarizes the fair values of financial liabilities as of July 31, 2023: SCHEDULE OF FAIR VALUES OF FINANCIAL LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">Fair Value at</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Fair Value Measurement Using</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">July 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731_zJACV5OEJDHg" style="width: 12%; text-align: right" title="Derivative liabilities">1,135,619</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzSUUdGJie4" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zkMZdVZB40s" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zNyQCBGD6ti" style="width: 10%; text-align: right" title="Derivative liabilities">1,135,619</td><td style="width: 1%; text-align: left"> </td></tr> </table> Fair values of financial liabilities as of April 30, 2023 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">Fair Value at</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Fair Value Measurement Using</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">April 30, 2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 1</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 2</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 3</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430_zb8JMlHrpQ3h" style="width: 12%; text-align: right" title="Derivative liabilities">1,375,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z4i9ERcXSMZk" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z8IcYC9VPD6f" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zN8RPybX2dn8" style="width: 10%; text-align: right" title="Derivative liabilities">1,375,767</td><td style="width: 1%; text-align: left"> </td></tr> </table> The following is a description of the valuation methodologies used for these items: Derivative liabilities — these instruments consist of certain variable conversion features related to notes payable obligations and certain outstanding warrants. These instruments were valued using pricing models which incorporate the Company’s stock price, volatility, U.S. risk free rate, dividend rate and estimated life. The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC Topic 825 “The Fair Value Option for Financial Issuances”.

<p id="xdx_89A_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zqq3d6fzFBbl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">The table below summarizes the fair values of financial liabilities as of July 31, 2023: SCHEDULE OF FAIR VALUES OF FINANCIAL LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">Fair Value at</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Fair Value Measurement Using</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">July 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731_zJACV5OEJDHg" style="width: 12%; text-align: right" title="Derivative liabilities">1,135,619</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzSUUdGJie4" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zkMZdVZB40s" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zNyQCBGD6ti" style="width: 10%; text-align: right" title="Derivative liabilities">1,135,619</td><td style="width: 1%; text-align: left"> </td></tr> </table> Fair values of financial liabilities as of April 30, 2023 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">Fair Value at</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Fair Value Measurement Using</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">April 30, 2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 1</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 2</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 3</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Derivative liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430_zb8JMlHrpQ3h" style="width: 12%; text-align: right" title="Derivative liabilities">1,375,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z4i9ERcXSMZk" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z8IcYC9VPD6f" style="width: 10%; text-align: right" title="Derivative liabilities">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20230430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zN8RPybX2dn8" style="width: 10%; text-align: right" title="Derivative liabilities">1,375,767</td><td style="width: 1%; text-align: left"> </td></tr> </table>

1135619

1375767

<p id="xdx_804_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zF5dbghwRVz3" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE G – PROPERTY AND EQUIPMENT Major classes of property and equipment at July 31, 2023 and April 30, 2023 consist of the followings: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230731_z0GBYohRFv1h" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">July 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230430_zIkxW6hTc7Ka" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">April 30, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zwwzda1T53x9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer equipment, software and furniture</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">224,303</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">224,303</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zJSHmurWSwM8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(224,303</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(224,303</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iI_zJ1ggJXgaQ4b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Net property and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> All equipment are fully depreciated as of July 31, 2023 and 2022. No additional investment in equipment for both fiscal year.

Major classes of property and equipment at July 31, 2023 and April 30, 2023 consist of the followings: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230731_z0GBYohRFv1h" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">July 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230430_zIkxW6hTc7Ka" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">April 30, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zwwzda1T53x9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer equipment, software and furniture</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">224,303</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">224,303</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zJSHmurWSwM8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(224,303</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(224,303</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iI_zJ1ggJXgaQ4b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Net property and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

224303

NOTE H – WARRANTS: No warrants were issued to employees and or service. As of July 31, 2023, 3,801,657 warrants were vested. Computed fair value was $228,099. 3801657

228099

NOTE I – COMMITMENTS AND CONTINGENCIES Operating Lease Commitments Our executive offices are located in New York, NY. We have an agreement for use of office space at this location under a sub-lease which expired on July 31, 2018 and continues a month-to-month basis thereafter. The monthly base rent is $5,100. Rent expense was $18,000 and 16,200 for the Three months period ending July 31, 2023 and 2022, respectively. Litigation The Company is subject to legal proceedings and claims which arise in the ordinary course of its business. Sparta can make no representations about the potential outcome of such proceedings. As of July 31, 2023, we have not been named as parties to any further legal proceedings. The two litigations disclosed prior are updated below. From time to time, of course, we may become involved in further legal proceedings, which sometimes arise due to the very nature of and in the ordinary course of this business. By way of background, the Company had received notices dated April 1, 2016 and May 13, 2016, from a lender claiming defaults relating to conversion requests totaling $8,365.00 in principal, plus interest, attorney fees and also seeking stock conversions aside from the stated principal and interest concerning the notes in the total amount of $55,125.00, which the Company had declined to process and believes it has valid, meritorious defenses in that regard. Company believes these claims are contingent and unliquidated and disputed same. While there can be no absolute assurances that the Company will prevail in the litigation concerning allegations brought against the Company, these potential liabilities have been recorded in the unaudited condensed consolidated financial statements. Concerning the above, on September 22, 2016, a motion for summary judgment in lieu of complaint was filed in the Supreme Court in the State of New York: County of Kings against the Company by a lender for the amount of $102,170.82 in principal and stock conversion interest, plus fees and costs. Plaintiff’s motion for summary judgment in lieu of complaint was denied on May 5, 2017. Thereafter, on August 22, 2018, Plaintiff brought a second motion seeking summary judgment on the liability issue, which again was denied by the Court on March 14, 2019. The most recent appearance in this matter had scheduled for March 13, 2020, at which time the Court marked the case “adjourned without a date” due to the restrictions imposed on the Courts arising from the COVID-19 pandemic. To date, no further Court appearances have been scheduled in this matter. However, most notably, a favorable decision from the New York State Court of Appeals regarding the same types of transactions has since determined such notes to be criminally usurious and, therefore, unenforceable. Since identical affirmative defenses were raised on behalf of the Company, the pending action is expected to be discontinued by plaintiff, with prejudice. Counsel for the parties have been working on a stipulation of discontinuance to that effect. On October 26, 2018, a second lender commenced an action in the Supreme Court of the State of New York: New York County alleging damages from unpaid principal arising from a promissory note dated February 26, 2015, in the amount of $50,000.00 plus damages including interest and stock conversions, costs and fees. The Company disputed the enforceability of such claims for similar reasons, as stated above, based on the Court of Appeals ruling regarding the unenforceable nature of such claims demanding usurious interest rates. On November 9, 2022 the court rendered a decision on the cross motions for summary judgment in favor of the Company granting full dismissal of all causes of action and awarded costs in favor of the Company. The time within which for plaintiff to appeal the decision has since expired. As such, the claim has been fully resolved.

5100

18000

16200

8365.00

55125.00

102170.82

50000.00

NOTE J – SUBSEQUENT EVENTS The Company has evaluated subsequent events for recognition and disclosure as of September 15, 2023 which is the date the financial statements were available to be issued. No other matters were identified affecting the accompanying financial statements and related disclosures.

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