Leopard Energy (LEEN) 10-K/A 13 Aug 20 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2020	Jan. 31, 2020
Document And Entity Information
Entity Registrant Name	Cyber Apps World
Entity Central Index Key	0001230524
Document Type	10-K/A
Document Period End Date	Jul. 31, 2020
Amendment Flag	true
Amendment Description	The issuer has revised the audited financial statements in its annual report to properly indicate that the balance sheet, income statement, statement of stockholders’ equity, and cash flow statement are audited rather than unaudited.
Current Fiscal Year End Date	--07-31
Well-known Seasoned Issuer	No
Voluntary filer	No
Is Entity's Reporting Status Current?	Yes
Interactive Data Current	No
Entity File Number	000-50693
Entity Incorporation State Country Code	NV
Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Filer Category	Non-accelerated Filer
Entity Public Float		$ 3,413,770
Entity Common Stock, Shares Outstanding	170,912,128
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Balance Sheets

Balance Sheets - USD ($)	Jul. 31, 2020	Jul. 31, 2019
Current assets:
Cash & Cash Equivalents	$ 115	$ 90
Deposits	985	6,841
Total current assets	1,100	6,931
Property & Equipment, net
Goodwill	964,581	964,581
Software	412,019	395,794
Total assets	1,377,700	1,367,306
Current liabilities:
Accounts payable and accrued expenses	126,474	100,090
Convertible Note Payable	190,300
Loan payable	126,735	100,000
Due to related parties
Total current liabilities	443,509	200,090
Commitments and contingencies
Stockholders' deficiency:
Preferred stock, $.001 par value, 10,000,000 shares authorized, 0 issued and outstanding
Common stock, $.00075 par value, 250,000,000 shares authorized as of April 30, 2020; 170,912,128 issued and outstanding at April 30, 2020 and 24,319,935 at July 31st, 2019, respectively.	24,320	24,320
Additional paid-in capital	9,772,742	9,772,742
Accumulated deficit	(8,862,871)	(8,629,847)
Stockholders' deficiency	934,191	1,167,215
Total liabilities and stockholders' equity	$ 1,377,700	$ 1,367,306

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2020	Jul. 31, 2019
Statement of Financial Position [Abstract]
Preferred Stock, Par Value	$ .001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.00075	$ 0.00075
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares Issued	170,912,128	24,319,935
Common Stock, Shares Outstanding	170,912,128	24,319,935

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Income Statement [Abstract]
Net sales
Operating expenses:
General and administrative	233,024	14,129
Research & Development
Total operating expenses	233,024	14,129
Income / (Loss) from operations	(233,024)	(14,129)
Other (expenses)/ income
Net Income / (Loss) before provision for income taxes	(233,024)	(14,129)
Provision for (benefit from) income taxes
Net Income / (Loss)	$ (233,024)	$ (14,129)
Net Income per common share- basic and diluted
Weighted average number of common shares outstanding- basic and diluted	26,819,935	20,896,984

Changes in Stockholders Deficie

Changes in Stockholders Deficiency Equity - USD ($)	Number of Common Shares	Additional Paid in Capital	Accumulated (Deficit)	Total
Beginning Balance, Value at Jul. 31, 2018	$ 24,320	$ 8,347,542	$ (8,580,289)	$ (208,428)
Beginning Balance, Shares at Jul. 31, 2018	24,319,949
Additional Paid in Capital		1,425,200		1,425,200
Net loss			(14,129)	(14,129)
Ending Balance, Value at Jul. 31, 2019	$ 24,320	9,772,742	(8,594,418)	1,167,215
Ending Balance, Shares at Jul. 31, 2019	24,319,949
Net loss			(233,024)	(233,024)
Ending Balance, Value at Jul. 31, 2020	$ 24,320	$ 9,772,742	$ (8,827,442)	$ 934,191
Ending Balance, Shares at Jul. 31, 2020	24,319,949

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income / (loss)	$ (233,024)	$ (14,129)
Adjustments to reconcile net loss to net cash utilized in operating activies
Change in Deposit	5,856	17,175
Change in accounts payable and accrued expenses	26,384	(22,581)
Change in other receivable
Net cash used in operating activities	(200,785)	(19,535)
CASH FLOWS FROM INVESTING ACTIVITIES:
Goodwill
Software	(16,225)	(10,375)
Net cash used in investing activities	(16,225)	(10,375)
CASH FLOWS FROM FINANCING ACTIVITIES:
Loan Payable	26,735	30,000
Note Payable	190,300
Due to Front line
Additional Paid in Capital
Net cash provided by financing activities	217,035	30,000
CHANGE IN CASH AND CASH EQUIVALENTS
Net decrease in cash and cash equivalents	25	90
Cash and cash equivalents at beginning of year	90
Cash and cash equivalents at end of year	115	90
NON-SUPPLEMENTAL CASH FLOW DISCLOSURES
Cash paid for interest
Cash paid for income taxes

Financial Statement Presentatio

Financial Statement Presentation	12 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
Financial Statement Presentation	Note 1. Financial Statement Presentation Cyber Apps World Inc. (the “Company”) following the merger with the Company’s wholly-owned subsidiary on December 24, 2012 (formed for the sole purpose of merging with its parent), continued working on the further development of the lithium batteries technology licensed from Terra Inventions Corp. (formerly Li-ion Motors Corp.) (“Terra”), the Company’s former parent. Consultants for the Company were also working on the solar concentrating electric power generating system working independently. The summary of significant accounting policies is presented to assist in the understanding of the financial statements. The financial statements and notes are the representations of management. These accounting policies conform to accounting policies generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. History and Nature of Business On April 2, 2011, the Company’s Board of Directors (the “Board”) authorized the merger with our wholly-owned subsidiary, Sky Power Solutions Corp., and in the merger the name of our Company was changed to Sky Power Solutions Corp. On April 15, 2008, Terra sold its controlling interest of the Company’s outstanding common stock to Blue Diamond Investments, Inc. (“Blue Diamond”) With the sale of our VoIP telecommunications business, named Zingo Telecom, Inc., on May 15, 2008, the Company intends to concentrate efforts on further development of the lithium batteries technology licensed from Terra, the Company’s former parent. Effective April 15, 2008, the Company entered into a License Agreement (“License Agreement”) with Terra Inventions providing for Terra’s license to the Company of Terra’s patent applications and technologies for rechargeable lithium-ion batteries for hybrid vehicles and other applications (“Licensed Products”). Under the License Agreement, Terra had the right to purchase its requirements of lithium ion batteries from the Company, and its requirements of lithium ion batteries would have been supplied in preference to, and on a priority basis as compared with, supply and delivery arrangements in effect for other customers. Terra’s cost for lithium ion batteries purchased from the Company would be the actual manufacturing costs for such batteries for our fiscal quarter in which Terra’s purchase takes place. On May 25, 2010, the agreement was amended to grant the Company the exclusive license rights for the United States and Terra may grant other companies rights elsewhere around the world. Under the terms of the License Agreement, the Company agreed to invest a minimum of $1,500,000 in each of the first two years under the License Agreement in development of the technology for the Licensed Products. To date, we have not met the minimum requirements in the development of the technology, and therefore, are not compliant with our obligations under this covenant of the License Agreement. Terra advised the Company that it will not give notice of default against the Company for its failure to comply with this covenant over the term of the License Agreement. Effective April 16, 2008, the Company agreed to lease approximately 5,000 square feet of space in Terra’s’ North Carolina facility. The leased space was suitable, and utilized by the Company, for developmental and manufacturing operations for licensed products pursuant to the license agreement. The lease was terminated May 2012. Also, effective April 16, 2008, the Company purchased certain equipment and supplies related to the license agreement from Terra for the purchase price of $29,005. Acquisition of Asset The Company completed the acquisition of a website located at www.savinstultra.com with Real-Time Save Online Inc, a company incorporated in Wyoming, including without limitation all right, title and interest in and to the domain, content, data and all incorporated data on April 8, 2019. The Company acquired 100% undivided interest in and to the Website in consideration of issuing 11,500,000 shares of our common stock to Real-Time Save Online at closing. The SavingsUltra Website The Website consists of a search engine that users may access in order to compare the prices of different consumer products, which is known as a price comparison website. The initial version of the website is published and is undergoing further development. It currently features consumer items in various product categories, such as electronics, computers, cellular phones, office equipment, clothing, books, toys, and jewelry. As well, the Website includes a search function that allows users to input key words and receive a list of available consumer items that include those words. The Website was developed in Ukraine and India. Under a new domain SmartSaveNow.com (previously RtSave.com), we intend to further develop the Website to specifically market to American consumers by providing real-time pricing for items that major U.S. retailers, including Wal-Mart, Best Buy, EBay, and Target, publish on their company websites. The Website will show products available at the lowest price among all sellers and incorporate this automatically into its digital marketing advertising. In order to access the content of the Website, consumers must register and establish an account with us and provide us with contact information, including a name, email address, and telephone number. Account holders who consent to the receipt of electronic correspondence from us will receive periodic emails from us that highlight sales items for specific consumer products that reflect their Website search interests. During initial development, the vendor of the Website is able to offer products from 86 existing sellers and has agreements with an additional 420 sellers. As with other price comparison websites users will not be charged anything to use the Website. We intend to generate revenue by securing commission payments from retailers and other sellers. These payments will vary from seller to seller, but will either consist of a fee for each time one of our users accesses a retail website through our website, a fee for each time one of our users buys an item from a retailer or register with their website, or a flat fee for inclusion on our website. Each fee arrangement with a retailer will be negotiated separately. Basis of Presentation Going Concern The Company’s financial statements for the years ended July 31, 2019 and 2020, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company did not have any revenue in and as of July 31, 2020. Management recognized that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses as the Company continues to incur losses. Since its incorporation, the Company financed its operations almost exclusively through advances from its controlling shareholders. Management’s plans are to finance operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its new business operations. There is no guarantee that the Company will be successful in arranging financing on acceptable terms. The Company’s ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates and judgments, including those related to revenue recognition, inventories, adequacy of allowances for doubtful accounts, valuation of long-lived assets and goodwill, income taxes, litigation and warranties. The Company bases its estimates on historical and anticipated results and trends and on various other assumptions that the Company believes are reasonable under the circumstances, including assumptions as to future events. The policies discussed below are considered by management to be critical to an understanding of the Company’s financial statements. These estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature, estimates are subject to an inherent degree of uncertainty. Actual results may differ from those estimates. Property and Equipment Property and equipment are recorded at cost. Depreciation of property and equipment are accounted for by accelerated methods over the following estimated useful lives: Classification Estimated Useful Lives Furniture and Fixtures 10 years Software 3-5 years Computers 5 years Evaluation of Long-Lived Assets The Company reviews property and equipment for potential impairment whenever significant events or changes in circumstances indicate the carrying value may not be recoverable in accordance with the guidance in ASC 360-15-35 “Impairment or Disposal of Long-Lived Assets”. An impairment exists when the carrying amount of the long-lived assets is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value. The Company is looking for space to work and store equipment for both battery development and solar dish. The Company is currently working on SmartSaveNow.com website and anticipates a launch date in summer of 2020. Net Loss Per Common Share Basic loss per common share is computed based on the weighted average number of shares outstanding during the year. Diluted earnings per common share is computed by dividing net earnings (loss) by the weighted average number of common shares and potential common shares during the specified periods. The Company has no outstanding options, warrants or other convertible instruments that could affect the calculated number of shares. Income Taxes Deferred income tax assets or liabilities are computed based on the temporary differences between the financial statement and income tax bases of assets and liabilities using the statutory marginal income tax rate in effect for the years in which the differences are expected to reverse. Deferred income tax expenses or credits are based on the changes in the deferred income tax assets or liabilities from period to period. A valuation allowance against deferred tax assets is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The valuation allowance should be sufficient to reduce the deferred tax asset to the amount that is more likely than not to be realized. Effects of Recent Accounting Pronouncements The Company has elected early adoption of Accounting Standard Update (ASU) 2014-10, Topic 915, Development Stage Entities, Elimination of Certain Financial Reporting Requirements

Property and Equipment

Property and Equipment	12 Months Ended
	Jul. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 3. Property and Equipment Property and equipment consists of: July 31, 2020 2019 Equipment $ 131,455 $ 131,455 Less: Accumulated depreciation (131,455 ) (131,455 ) Property and equipment, net $ 0 $ 0 Depreciation expense for the years ended July 31, 2020 and 2019, was $0 and $0, respectively.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Jul. 31, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 4. Accounts Payable and Accrued Expenses Accounts payable and accrued expenses at July 31, 2020 and 2019 consisted of: July 31, 2020 2019 Accounts payable $ 65,291 $ 43,896 Wages, paid leave and payroll related taxes 61,183 56,194 Total $ 126,474 $ 100,090

Convertible Notes Payable and N

Convertible Notes Payable and Notes Payable	12 Months Ended
	Jul. 31, 2020
Payables and Accruals [Abstract]
Convertible Notes Payable and Notes Payable	Note 5. Convertible Notes Payable and Notes Payable As of July 31, 2020 and 2019, the Company has a balance of convertible notes is $190,300, including interest and accumulated prepayment expense, and $0 which is convertible into common stock at deemed prices ranging from 60% to 61% of the lowest market price of the Company’s stock within the prior 20 trading days prior to conversion. The convertible notes are due and payable on dates ranging from April 15, 2021 to May 1, 2021 and bear interest at rates ranging from 10% per annum to 12% per annum compounded monthly. On August 27, 2018 the company signed a Promissory Note for 100,000 with simple interest of 10% per annum accrued in arrears quarterly.

Common Stock

Common Stock	12 Months Ended
	Jul. 31, 2020
Equity [Abstract]
Common Stock	Note 6. Common Stock Effective January 18, 2013, the Company filed with Secretary of State of Nevada a Certificate of Change that affected a 1:50 reverse split in the Company’s outstanding common stock and a reduction of our authorized common stock in the same 1:50 ratio, from 500,000,000 shares to 10,000,000 shares. We have retroactively restated all share amounts to show effects of the Common Stock split. On January 22, 2015, the Company converted $556,267 of its debt to various lenders into convertible debt and 17,550,000 shares of Common Stock were issued as a result of the debt conversion, causing a beneficial conversion in the amount of $370,845. On April 18, 2016, the Company agreed to convert $62,400 of debt into 4,800,000 shares of common stock, which will reduce the debt and notes owed. The Company recorded a loss on settlement of debt of $33,600. The shares were issued on May 31, 2016. On February 1, 2019, the Company filed with the Secretary of State of Nevada a Certificate of Change that affected a 1:45 reverse split, effective February 19, 2019, in the Company’s outstanding common stock and a concurrent increase in the authorized common stock to 50,000,000 shares with par value $0.01. On October 23, 2019, the Company’s filed with the Secretary of State of Nevada a Certificate of Change that affected a 4:1 forward split, effective February 10, 2020, in the Company’s outstanding common stock and a concurrent increase in the authorized common stock to 250,000,000 shares with par value $0.00075.

Net Loss Per Common Share

Net Loss Per Common Share	12 Months Ended
	Jul. 31, 2020
Earnings Per Share [Abstract]
Net Loss Per Common Share	Note 7. Net Loss Per Common Share Loss per share is computed based on the weighted average number of shares outstanding during the year. Diluted loss per common share is computed by dividing net loss by the weighted average number of common shares and potential common shares during the specified periods. The Company has no outstanding options, warrants or other convertible instruments that could affect the calculated number of shares. The following table sets forth the reconciliation of the basic and diluted net loss per common share computations for the years ended July 31, 2018 and 2019. Year Ended Year Ended July 31, 2020 July 31, 2019 Income Shares Per-Share Income Shares Per-Share (Numerator) (Denominator) Amount (Numerator) (Denominator) Amount Net Income (Loss) $ (233,024 ) 26,819,935 (0.008 ) (14,129 ) 20,869,984 (0.0006 ) Basic EPS (233,024 ) 26,819,935 (0.008 ) (14,129 ) 20,869,984 (0.0006 ) Effect of dilutive securities — — Diluted EPS $ (233,024 ) 26,819,935 (0.008 )$ (14,129 ) 20,869,984 (0.0006 )

Income Taxes

Income Taxes	12 Months Ended
	Jul. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 8. Income Taxes At July 31, 2020, the Company has deferred tax assets as a result of the net operating losses incurred from inception. The resulting deferred tax assets are reduced by a valuation allowance as discussed in Note 1, equal to the deferred tax asset as it is unlikely, based on current circumstances, that the Company will ever realize a tax benefit. Deferred tax assets and the corresponding valuation allowances amounted to approximately $1.9 million at July 31, 2020 and July 31, 2019 respectively. The statutory tax rate is 21% and the effective tax rate is zero. Under current tax laws, the cumulative operating losses incurred amounting to approximately $8.8 million and $8.6 million at July 31, 2020 and July 31, 2019 respectively, will begin to expire in 2024. Section 382 of the U.S. Internal Revenue Code imposes an annual limitation on loss carry-forwards to offset taxable income when an ownership change occurs. The Company meets the definition of an ownership change and some of the net operating loss carryforwards will be limited.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates and judgments, including those related to revenue recognition, inventories, adequacy of allowances for doubtful accounts, valuation of long-lived assets and goodwill, income taxes, litigation and warranties. The Company bases its estimates on historical and anticipated results and trends and on various other assumptions that the Company believes are reasonable under the circumstances, including assumptions as to future events. The policies discussed below are considered by management to be critical to an understanding of the Company’s financial statements. These estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature, estimates are subject to an inherent degree of uncertainty. Actual results may differ from those estimates.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation of property and equipment are accounted for by accelerated methods over the following estimated useful lives: Classification Estimated Useful Lives Furniture and Fixtures 10 years Software 3-5 years Computers 5 years
Evaluation of Long-Lived Assets	Evaluation of Long-Lived Assets The Company reviews property and equipment for potential impairment whenever significant events or changes in circumstances indicate the carrying value may not be recoverable in accordance with the guidance in ASC 360-15-35 “Impairment or Disposal of Long-Lived Assets”. An impairment exists when the carrying amount of the long-lived assets is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value. The Company is looking for space to work and store equipment for both battery development and solar dish. The Company is currently working on SmartSaveNow.com website and anticipates a launch date in summer of 2020.
Net Loss Per Common Share	Net Loss Per Common Share Basic loss per common share is computed based on the weighted average number of shares outstanding during the year. Diluted earnings per common share is computed by dividing net earnings (loss) by the weighted average number of common shares and potential common shares during the specified periods. The Company has no outstanding options, warrants or other convertible instruments that could affect the calculated number of shares.
Income Taxes	Income Taxes Deferred income tax assets or liabilities are computed based on the temporary differences between the financial statement and income tax bases of assets and liabilities using the statutory marginal income tax rate in effect for the years in which the differences are expected to reverse. Deferred income tax expenses or credits are based on the changes in the deferred income tax assets or liabilities from period to period. A valuation allowance against deferred tax assets is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The valuation allowance should be sufficient to reduce the deferred tax asset to the amount that is more likely than not to be realized.
Effects of Recent Accounting Pronouncements	Effects of Recent Accounting Pronouncements The Company has elected early adoption of Accounting Standard Update (ASU) 2014-10, Topic 915, Development Stage Entities, Elimination of Certain Financial Reporting Requirements

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
Property and Equipment - Estimated Useful Lives	Classification Estimated Useful Lives Furniture and Fixtures 10 years Software 3-5 years Computers 5 years

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Jul. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	July 31, 2020 2019 Equipment $ 131,455 $ 131,455 Less: Accumulated depreciation (131,455 ) (131,455 ) Property and equipment, net $ 0 $ 0

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Jul. 31, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	July 31, 2020 2019 Accounts payable $ 65,291 $ 43,896 Wages, paid leave and payroll related taxes 61,183 56,194 Total $ 126,474 $ 100,090

Net Loss Per Common Share (Tabl

Net Loss Per Common Share (Tables)	12 Months Ended
	Jul. 31, 2020
Earnings Per Share [Abstract]
Schedule of Net Loss Per Common Share	Year Ended Year Ended July 31, 2020 July 31, 2019 Income Shares Per-Share Income Shares Per-Share (Numerator) (Denominator) Amount (Numerator) (Denominator) Amount Net Income (Loss) $ (233,024 ) 26,819,935 (0.008 ) (14,129 ) 20,869,984 (0.0006 ) Basic EPS (233,024 ) 26,819,935 (0.008 ) (14,129 ) 20,869,984 (0.0006 ) Effect of dilutive securities — — Diluted EPS $ (233,024 ) 26,819,935 (0.008 )$ (14,129 ) 20,869,984 (0.0006 )

Financial Statement Presentat_2

Financial Statement Presentation (Details Narrative) - USD ($)	Apr. 08, 2019	Jul. 31, 2020	Jul. 31, 2019	Apr. 16, 2008
Accounting Policies [Abstract]
Equipment and supplies related to the license agreement				$ 29,005
Acquisition, percentage rate	100.00%
Acquisition, number of common stock shares issuing	11,500,000
Revenue

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Jul. 31, 2020
Software [Member] | Minimum [Member]
Estimated Useful Lives	3 years
Software [Member] | Maximum [Member]
Estimated Useful Lives	5 years
Computers [Member]
Estimated Useful Lives	5 years
Furniture And Fixtures [Member]
Estimated Useful Lives	10 years

Property and Equipment - Proper

Property and Equipment - Property and Equipment (Details) - USD ($)	Jul. 31, 2020	Jul. 31, 2019
Property, Plant and Equipment [Abstract]
Equipment	$ 131,455	$ 131,455
Less: Accumulated depreciation	(131,455)	(131,455)
Property and equipment, net

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation Expense	$ 0	$ 0

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Jul. 31, 2020	Jul. 31, 2019
Payables and Accruals [Abstract]
Accounts payable	$ 65,291	$ 43,896
Wages, paid leave and payroll related taxes	61,183	56,194
Total	$ 126,474	$ 100,090

Convertible Notes Payable and_2

Convertible Notes Payable and Notes Payable (Details Narrative) - USD ($)	Jul. 31, 2020	Jul. 31, 2019	Oct. 31, 2018	Aug. 27, 2018
Payables and Accruals [Abstract]
Convertible notes payable	$ 190,300	$ 0
Convertible notes, conversion price per share			$ 0.02
Promissory Note payable				$ 10,000
Note payable interest rate	10.00%			10.00%

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 18, 2016	Jan. 22, 2015	Jul. 31, 2020
Equity [Abstract]
Reverse stock split ratio			1:50
Stock split description			a reduction of our authorized common stock in the same 1:50 ratio, from 500,000,000 shares to 10,000,000 shares.
Convertible debt amount	$ 62,400	$ 556,267
Convertible debt shares issued	4,800,000	17,550,000
Loss on debt settlement	$ 33,600	$ 370,845

Net Loss Per Common Share (Deta

Net Loss Per Common Share (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Earnings Per Share [Abstract]
Net Income / (loss)	$ (233,024)	$ (14,129)
Basic EPS, Shares	26,819,935	20,869,984
Basic EPS, Per Share	$ (0.008)	$ (0.0006)
Effect of dilutive securities
Diluted EPS, Shares	26,819,935	20,869,984
Diluted EPS, Per Share	$ (0.008)	$ (0.0006)

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Income Tax Disclosure [Abstract]
Deferred tax assets, valuation allowances	$ 1,900,000	$ 1,900,000
Operating losses carryforward	$ 8,800,000	$ 8,600,000
Effective statutory tax rate	21.00%
Operating loss carryforward expire date	Jul. 31, 2024