Mass Megawatts Wind Power (MMMW) 10-Q 6 Dec 23 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Oct. 31, 2023	Dec. 06, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--04-30
Entity File Number	000-32465
Entity Registrant Name	Mass Megawatts Wind Power, Inc.
Entity Central Index Key	0001117228
Entity Tax Identification Number	04-3402789
Entity Incorporation, State or Country Code	MA
Entity Address, Address Line One	100 Boston Turnpike
Entity Address, Address Line Two	Ste J9B#290
Entity Address, City or Town	Shrewsbury
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01545
City Area Code	508
Local Phone Number	942-3531
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		165,964,579

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Oct. 31, 2023	Apr. 30, 2023
Current assets:
Cash	$ 138	$ 1,829
Deposits and other current assets	1,000	1,000
Total current assets	1,138	2,829
Total assets	1,138	2,829
Current liabilities:
Accounts payable and accrued liabilities	125,541	117,315
Deferred revenue	27,100	27,100
Advances
Derivative Liability	142,424
Convertible debt, related party, net of discount	59,203
Total current liabilities	386,468	272,709
Total liabilities	386,468	272,709
STOCKHOLDERS’ DEFICIT
Common stock, no par value, 167,500,000 shares authorized, 165,964,579 and 152,289,579 shares issued and outstanding, respectively	8,716,363	8,622,863
Additional paid in capital	1,569	1,569
Accumulated deficit	(9,103,262)	(8,894,312)
Total stockholders’ deficit	(385,330)	(269,880)
Total liabilities and stockholders’ deficit	1,138	2,829
Related Party [Member]
Current liabilities:
Advances	700	2,294
Officer [Member]
Current liabilities:
Advances	$ 31,500	$ 126,000

Balance Sheets (Unaudited) (Par

Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Oct. 31, 2023	Apr. 30, 2023
Statement of Financial Position [Abstract]
Common stock, par value	$ 0	$ 0
Common stock, shares authorized	167,500,000	167,500,000
Common stock, shares issued	165,964,579	152,289,579
Common stock, shares outstanding	165,964,579	152,289,579

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Operating expenses:
General and administrative	$ 67,073	$ 57,485	$ 164,558	$ 149,327
Total operating expenses	(67,073)	(57,485)	(164,558)	(149,327)
Other expenses:
Interest expense	(39,091)		(59,468)
Gain on change in derivative liability	87,425		15,076
Total other expenses	48,334		(44,392)
Net loss	$ (18,739)	$ (57,485)	$ (208,950)	$ (149,327)
Loss per share - basic	$ 0	$ 0	$ 0	$ 0
Loss per share - diluted	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding - basic	165,108,057	139,920,623	160,460,503	138,836,710
Weighted average shares outstanding - diluted	165,964,579	139,920,623	160,460,503	138,836,710

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Apr. 30, 2022	$ 8,527,825	$ 1,569	$ (8,547,138)	$ (17,744)
Balance, shares at Apr. 30, 2022	137,764,579
Net loss			(91,842)	(91,842)
Balance at Jul. 31, 2022	$ 8,527,825	1,569	(8,638,980)	(109,586)
Balance, shares at Jul. 31, 2022	137,764,579
Balance at Apr. 30, 2022	$ 8,527,825	1,569	(8,547,138)	(17,744)
Balance, shares at Apr. 30, 2022	137,764,579
Net loss				(149,327)
Balance at Oct. 31, 2022	$ 8,574,975	1,569	(8,696,465)	(119,921)
Balance, shares at Oct. 31, 2022	143,464,579
Balance at Jul. 31, 2022	$ 8,527,825	1,569	(8,638,980)	(109,586)
Balance, shares at Jul. 31, 2022	137,764,579
Common shares for cash	$ 44,250			44,250
Common shares for cash, shares	5,600,000
Net loss			(57,485)	(57,485)
Common shares for service	$ 2,900			2,900
Common shares for service, shares	100,000
Balance at Oct. 31, 2022	$ 8,574,975	1,569	(8,696,465)	(119,921)
Balance, shares at Oct. 31, 2022	143,464,579
Balance at Apr. 30, 2023	$ 8,622,863	1,569	(8,894,312)	(269,880)
Balance, shares at Apr. 30, 2023	152,289,579
Common shares for cash	$ 63,500			63,500
Common shares for cash, shares	9,175,000
Net loss			(190,211)	(190,211)
Balance at Jul. 31, 2023	$ 8,686,363	1,569	(9,084,523)	(396,591)
Balance, shares at Jul. 31, 2023	161,464,579
Balance at Apr. 30, 2023	$ 8,622,863	1,569	(8,894,312)	(269,880)
Balance, shares at Apr. 30, 2023	152,289,579
Net loss				(208,950)
Balance at Oct. 31, 2023	$ 8,716,363	1,569	(9,103,262)	(385,330)
Balance, shares at Oct. 31, 2023	165,964,579
Balance at Jul. 31, 2023	$ 8,686,363	1,569	(9,084,523)	(396,591)
Balance, shares at Jul. 31, 2023	161,464,579
Common shares for cash	$ 30,000			30,000
Common shares for cash, shares	4,500,000
Net loss			(18,739)	(18,739)
Balance at Oct. 31, 2023	$ 8,716,363	$ 1,569	$ (9,103,262)	$ (385,330)
Balance, shares at Oct. 31, 2023	165,964,579

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (208,950)	$ (149,327)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation		2,900
Amortization of debt discount	59,203
Gain on change in derivative liability	(15,076)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	8,226	4,095
Advances - related party		1,994
Due to officer	63,000
CASH FLOWS USED IN OPERATING ACTIVITIES	(93,597)	(140,338)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from advances - related party	1,000
Repayment of advances - related party	(2,594)
Proceeds from sale of common shares	93,500	44,250
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	91,906	44,250
NET CHANGE IN CASH	(1,691)	(96,088)
Cash, beginning of period	1,829	107,864
Cash, end of period	138	11,776
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid on interest expenses
Cash paid for income taxes
NON-CASH TRANSACTIONS
Convertible notes issued for accrued compensation	$ 157,500

Nature of Business

Nature of Business	6 Months Ended
	Oct. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Note 1. Nature of Business Mass Megawatts Wind Power, Inc. (“Mass Megawatts” or the “Company”), a Massachusetts corporation, was incorporated as Mass Megawatts, Inc. on May 27, 1997. Mass Megawatts, Inc. changed its name in January 2001 to Mass Megawatts Power, Inc. Mass Megawatts Power, Inc. changed its name on February 27, 2002 to Mass Megawatts Wind Power, Inc. Mass Megawatts’ principal line of business is to develop its prototype wind energy production equipment and locate and adapt suitable operating facilities. It intends to build, patent, and operate wind energy generated power plants utilizing proprietary MultiAxis Turbine technology. Mass Megawatts expects to sell the generated electricity to the power commodity exchange on the open market, initially in California. In September 2014, Mass Megawatts introduced a program to develop and market a new solar tracking technology. The corporate headquarters is located in Worcester, Massachusetts.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Oct. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited interim financial statements of Mass Megawatts have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the financial statements and notes thereto contained in the Company’s fiscal 2023 filing. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for our interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements that would substantially duplicate the disclosure contained in the financial statements for fiscal 2023, have been omitted. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from these estimates. Significant estimates in the accompanying financial statements involved the valuation of common stock and stock based compensation. Related Parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions. Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash and accounts payable. The carrying values of these financial instruments approximate their respective fair values as they are short-term in nature or carry interest rates that approximate market rate. Advertising and Marketing Costs We expense advertising and marketing costs as incurred. Advertising and marketing costs were $ 15,543 53,817 Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Going Concern

Going Concern	6 Months Ended
	Oct. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3. Going Concern These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. At October 31, 2023, the Company had not yet achieved profitable operations and expects to incur further losses in the development of its business, all of which raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company will be able to obtain additional funds by equity financing and/or related party advances, however, there is no assurance of additional funding being available.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Oct. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions Due to officer During the six months ended October 31, 2023, the Company accrued $ 63,000 158,000 27,500 31,500 126,000 Advances During the six months ended October 31, 2023, the President of the Company advanced $ 1,000 300 0 1,994 2,294 0 700 2,294 Convertible debt On June 2, 2023, the Company issued a convertible note to the President in the principal amount of $ 126,000 0.0063 149,201 23,201 126,000 52,126 73,874 52,126 On August 10, 2023, the Company issued a convertible note to the President in the principal amount of $ 31,500 0.0072 36,498 4,498 31,500 7,077 24,423 7,077 As of October 31, 2023, the total derivative liability on the above note was adjusted to a fair value of $ 142,424 0.0088 0.0134 162.96% 170.66% 1 5.22% 5.44% 0%

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended
	Oct. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 5. Fair Value of Financial Instruments Financial assets and liabilities recorded at fair value in our consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 – Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 – Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying values for cash and cash equivalents, prepaid assets, accounts payable and accrued liabilities, related party line of credit and notes payable approximate their fair value due to their short-term maturities. Fair Value Measurements The Company’s assets and liabilities recorded at fair value have been categorized based upon a fair value hierarchy. The following table presents information about the Company’s liabilities measured at fair value on a recurring basis and the Company’s estimated level within the fair value hierarchy of those assets and liabilities as of October 31, 2023 and April 30, 2023: Schedule of Fair Value Measurements Level 1 Level 2 Level 3 Fair value at Liabilities: Derivative liability $ – $ – $ 142,424 $ 142,424 Level 1 Level 2 Level 3 Fair value at Liabilities: Derivative liability $ – $ – $ – $ – There were no transfers between Level 1, 2 or 3 during the period. The table below presents the change in the fair value of the derivative liability during the six months ended October 31, 2023: Schedule of Fair Value of Derivative Liability Fair value as of April 30, 2023 $ – Fair value on the date of issuance recorded as a debt discount 157,500 Gain on change in fair value of derivatives (15,076 ) Fair value as of October 31, 2023 $ 142,424

Equity

Equity	6 Months Ended
	Oct. 31, 2023
Equity [Abstract]
Equity	Note 6. Equity On July 6, 2023, the Company filed articles of amendment to increase its authorized common shares to 167,500,000 no During the six months ended October 31, 2023, the Company sold 13,675,000 93,500

Subsequent Events

Subsequent Events	6 Months Ended
	Oct. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 7. Subsequent Events On November 1, 2023, the Company issued a convertible note to the President in the principal amount of $ 31,500 0.0042

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Oct. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim financial statements of Mass Megawatts have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the financial statements and notes thereto contained in the Company’s fiscal 2023 filing. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for our interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements that would substantially duplicate the disclosure contained in the financial statements for fiscal 2023, have been omitted.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from these estimates. Significant estimates in the accompanying financial statements involved the valuation of common stock and stock based compensation.
Related Parties	Related Parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash and accounts payable. The carrying values of these financial instruments approximate their respective fair values as they are short-term in nature or carry interest rates that approximate market rate.
Advertising and Marketing Costs	Advertising and Marketing Costs We expense advertising and marketing costs as incurred. Advertising and marketing costs were $ 15,543 53,817
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Oct. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value Measurements	The following table presents information about the Company’s liabilities measured at fair value on a recurring basis and the Company’s estimated level within the fair value hierarchy of those assets and liabilities as of October 31, 2023 and April 30, 2023: Schedule of Fair Value Measurements Level 1 Level 2 Level 3 Fair value at Liabilities: Derivative liability $ – $ – $ 142,424 $ 142,424 Level 1 Level 2 Level 3 Fair value at Liabilities: Derivative liability $ – $ – $ – $ –
Schedule of Fair Value of Derivative Liability	The table below presents the change in the fair value of the derivative liability during the six months ended October 31, 2023: Schedule of Fair Value of Derivative Liability Fair value as of April 30, 2023 $ – Fair value on the date of issuance recorded as a debt discount 157,500 Gain on change in fair value of derivatives (15,076 ) Fair value as of October 31, 2023 $ 142,424

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Accounting Policies [Abstract]
Advertising and marketing costs	$ 15,543	$ 53,817

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)			6 Months Ended
	Oct. 31, 2023	Jun. 02, 2023	Oct. 31, 2023	Oct. 31, 2022	Aug. 10, 2023	Apr. 30, 2023
Related Party Transaction [Line Items]
Advances - related party
Due from related party			1,000
Related party advances repaid			2,594
Net of discount	59,203		59,203
Fair value of derivative liability	$ 142,424		$ 142,424
Volatility rate minimum			162.96%
Volatility rate maximum			170.66%
Expected life			1 year
Risk free interest rate minimum			5.22%
Risk free interest rate maximum			5.44%
Dividend yield			0%
Minimum [Member]
Related Party Transaction [Line Items]
Fair value of stock	$ 0.0088		$ 0.0088
Maximum [Member]
Related Party Transaction [Line Items]
Fair value of stock	$ 0.0134		$ 0.0134
Convertible Debt One [Member]
Related Party Transaction [Line Items]
Derivative liability		$ 149,201
Loss on the derivative liability		23,201
Discount on convertible note payable		126,000
Amortized debt discount			$ 52,126
Unamortized discount	$ 73,874		73,874
Net of discount	52,126		52,126
Convertible Debt Two [Member]
Related Party Transaction [Line Items]
Derivative liability	36,498		36,498
Loss on the derivative liability	4,498
Discount on convertible note payable					$ 31,500
Amortized debt discount			7,077
Unamortized discount	24,423		24,423
Net of discount	7,077		7,077
President [Member]
Related Party Transaction [Line Items]
Advances - related party	63,000		63,000	27,500
Principal amount	158,000		158,000
Due from related party			1,000
Related party advances repaid			300
Operating costs and expenses			0	1,994
Related party expenses repaid			2,294	$ 0
President [Member] | Convertible Debt One [Member]
Related Party Transaction [Line Items]
Principal amount		$ 126,000
Amount of conversion		$ 0.0063
President [Member] | Convertible Debt Two [Member]
Related Party Transaction [Line Items]
Principal amount					$ 31,500
Amount of conversion					$ 0.0072
Officer [Member]
Related Party Transaction [Line Items]
Advances - related party	31,500		31,500			126,000
Related Party [Member]
Related Party Transaction [Line Items]
Advances - related party	$ 700		$ 700			$ 2,294

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements (Details) - USD ($)	Oct. 31, 2023	Apr. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 142,424
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 142,424

Schedule of Fair Value of Deriv

Schedule of Fair Value of Derivative Liability (Details)	6 Months Ended
	Oct. 31, 2023 USD ($)
Fair Value Disclosures [Abstract]
Fair value as of April 30, 2023
Fair value on the date of issuance recorded as a debt discount	157,500
Gain on change in fair value of derivatives	(15,076)
Fair value as of October 31, 2023	$ 142,424

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Jul. 06, 2023	Apr. 30, 2023
Equity [Abstract]
Common stock, shares authorized	167,500,000		167,500,000	167,500,000
Common stock, par value	$ 0		$ 0	$ 0
Number of shares of common stock sold	13,675,000
Proceed from issuance of common stock	$ 93,500	$ 44,250

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - President [Member] - USD ($)	Nov. 01, 2023	Oct. 31, 2023
Subsequent Event [Line Items]
Principal amount		$ 158,000
Subsequent Event [Member] | Convertible Debt [Member]
Subsequent Event [Line Items]
Principal amount	$ 31,500
Amount of conversion	$ 0.0042