RELATED PARTY TRANSACTIONS

6 Months Ended

Oct. 31, 2024

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 4 - RELATED PARTY TRANSACTIONS

Advances from related party

The Company borrows funds from the Company’s affiliates for working capital purposes from time to time. The Company has recorded the principal balance due of $17,830 and $9,635 under accounts payable - related party in the accompanying Balance Sheets at October 31, 2024 and April 30, 2024, respectively. During the three and six months ended October 31, 2024 and 2023, the Company received advances of $2,000 and $4,000, and $4,500 and $4,500, respectively, from Kevin Frawley and during the three and six months ended October 31, 2024 and 2023, the Company received advances of $4,195 and $4,195, and $0 and $2,500, respectively, from Mike Criscione, a Director of the Company. There were no repayments made for the three and six months ended October 31, 2024 and 2023, respectively.

Other

During the three and six months ended October 31, 2024 and 2023, the Company received no advances and made no payments to Lamont Roberts, CEO and acting CFO of the Company, and Mr. Roberts incurred no expenses on behalf of the Company. The Company has a balance owed to Mr. Roberts of $250 at October 31, 2024.

During the three and six months ended October 31, 2024 and 2023, the Company received no advances and made payments of $7,475 and $7,475, and $0 and $8,010, respectively, to C&R Films for film production costs and reimbursement of various expenses. C&R Films paid no expenses in the three and six months ended October 31, 2024 and 2023, respectively, in operating expenses including rent, filing expenses, and accounting costs on behalf of the Company. C&R Films is controlled by Lamont Robert, CEO and acting CFO of the Company. The Company has a balance owed to C&R Films of $19,181 at October 31, 2024.

During the three and six months ended October 31, 2024 and 2023, the Company received no advances and made payments of $4,960 and $4,960, and $0 and $0, respectively, to Dos Cabezas for film production costs and reimbursement of various expenses. Dos Cabezas paid no expenses in the three and six months ended October 31, 2024 and 2023, respectively, in operating expenses including accounting costs on behalf of the Company. Dos Cabezas is controlled by Lamont Robert, CEO and acting CFO of the Company. The Company has a balance owed to Dos Cabezas of $9,434 at October 31, 2024.

During the three and six months ended October 31, 2024 and 2023, the Company received advances of $2,000 and $4,000, and $4,500 and $4,500, respectively, and made no payments to Kevin Frawley, an affiliate, for reimbursement of various expenses. During the three and six months ended October 31, 2024 and 2023, Kevin Frawley paid expenses totaling $5,315 and $13,040, and $0 and $3,863, respectively, in operating expenses, including audit fees, on behalf of the Company. The Company has a balance owed to Mr. Frawley of $58,095 at October 31, 2024.

During the three and six months ended October 31, 2024 and 2023, the Company received advances of $4,195 and $4,195, and $0 and $2,500, respectively, and made payments of $14,300 and $0, respectively, to Mike Criscione, Director, for reimbursement of various expenses. During the three and six months ended October 31, 2024 and 2023, Mr. Criscione paid expenses totaling $10,300 and $10,300, and $5,320 and $10,183, respectively, in operating expenses, including audit fees, on behalf of the Company. The Company has a balance owed to Mr. Criscione of $4,195 at October 31, 2024.

Related party transactions have been disclosed in the other notes to these financial statements.