Major League Football (MLFB) 10-Q 11 Jun 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jul. 31, 2017	Jun. 06, 2018
Document And Entity Information
Entity Registrant Name	MAJOR LEAGUE FOOTBALL INC
Entity Central Index Key	1,308,569
Document Type	10-Q
Document Period End Date	Jul. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	Yes
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		59,499,488
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jul. 31, 2017	Apr. 30, 2017
CURRENT ASSETS
Cash		$ 249
Prepaid legal	7,500	7,500
Prepaid consulting		83
TOTAL CURRENT ASSETS	7,500	7,832
Furniture, fixtures and equipment, net		2,494
TOTAL ASSETS	7,500	10,326
CURRENT LIABILITIES
Accounts payable	1,402,734	1,376,150
Accounts payable - related parties	56,434	49,294
Accrued officer compensation	1,860,000	1,860,000
Accrued expenses	238,225	233,820
State income taxes payable	110,154	110,154
Convertible unsecured promissory note	50,000	50,000
Convertible secured promissory note, net of debt discounts	120,000	145,787
Notes payable	230,000	230,000
Notes payable, related parties	2,300	2,300
Accrued officer payroll taxes	93,279	93,279
Accrued interest	86,149	74,113
TOTAL CURRENT LIABILITIES	4,249,275	4,224,897
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value, 150,000,000 shares authorized; 56,335,036 and 54,416,295 shares issued and outstanding at July 31, 2017 and April 30, 2017, respectively	56,335	54,416
Common stock issuable		400
Additional paid-in capital	21,978,668	21,927,952
Accumulated deficit	(26,276,778)	(26,197,339)
TOTAL STOCKHOLDERS' DEFICIT	(4,241,775)	(4,214,571)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	7,500	10,326
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred Stock, value

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2017	Apr. 30, 2017
STOCKHOLDERS' DEFICIT
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	56,335,036	54,416,295
Common stock, shares outstanding	56,335,036	54,416,295
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred Stock, designated shares	7,500,000	7,500,000

STATEMENTS OF OPERATIONS (UNAUD

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
Operating Expenses
Salaries and wages	$ 900	$ 407,597
Professional fees	25,125	1,334,012
General and administrative	45,246	91,002
Total Operating Expenses	71,271	1,832,611
Operating Loss	(71,271)	(1,832,611)
Other Income (Expense)
Tax penalties and interest	(4,405)	(4,164)
Write-off of furniture, fixtures and equipment	(2,494)
Other income	34,980
Interest expense	(36,249)	(163,604)
Gain from change in fair value of conversion option liability		216,744
Total Other Income (Expense)	(8,168)	48,976
Net Loss	$ (79,439)	$ (1,783,635)
Basic and Diluted Net Loss Per Share	$ 0	$ (0.04)
Weighted Average Shares - Basic and Diluted	55,698,734	41,572,691

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (79,439)	$ (1,783,635)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense		116
Write-off of furniture, fixtures and equipment	2,494
Amortization of prepaid consulting over service period		494,569
Issuance of common stock to employees for services	900	66,062
Amortization of common stock issued for employee services over vesting period		22,055
Amortization of stock options issued for employee services over vesting period		57,101
Amortization of stock options issued for consulting services over service period		37,379
Revaluation of stock options issued for consulting services over service period	1,335	(104,092)
Issuance of stock warrants for consulting services		758,808
Amortization of debt discount on convertible secured promissory note		138,631
Amortization of debt discount on convertible unsecured promissory note		8,402
Amortization of debt discount on stock warrant issued for forbearance agreement	11,829
Amortization of debt discount on common stock issued for forbearance agreement	12,384
Gain from change in fair value of conversion option liability		(216,744)
Issuance of common stock to consultant for resolution of warrant exercise price		41,337
Changes in operating assets and liabilities:
Prepaid consulting	83
Accounts payable	26,584	186,155
Accounts payable - related parties	7,140	6,647
Accrued officer compensation		225,000
Accrued expenses	4,405	13,842
Accrued officer payroll taxes		17,212
Accrued interest	12,036	16,571
Net cash used in operating activities	(249)	(14,584)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft		785
Proceeds from issuance of note payable		10,000
Net cash provided by financing activities		10,785
NET DECREASE IN CASH	(249)	(3,799)
CASH - BEGINNING OF PERIOD	249	3,799
CASH - END OF PERIOD
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS
CASH PAID FOR INCOME TAXES
CASH PAID FOR INTEREST
NON-CASH INVESTING AND FINANCING ACTIVITIES
Issuance of common stock to employees previously unvested	1,335	1,750
Conversion of convertible secured promissory note principal	$ 50,000

NATURE OF OPERATIONS, BASIS OF

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Major League Football, Inc. (the “Company”) is seeking to establish, develop and operate Major League Football (“MLFB”) as a professional spring/summer football league. Our anticipated launch is July/August 2018, consisting of a training camp and shortened 2018 developmental season. We anticipate a full season with training camp in March of 2019 with a regular eight team season commencing in late April of 2019 with playoffs and a championship game in July of 2019. In conjunction with the 2019 season, we intend to establish franchises in cities overlooked by existing professional sports leagues and provide fans with professional football in the NFL off-seasons, which will enable us to take a totally non-adversarial approach towards the National Football League (“NFL”). Our spring and early summer schedule ensures no direct competition with autumn/winter football, including the 32 NFL, 9 Canadian Football League, 627 NCAA, 91 NAIA, 142 JUCO’s, 27 Canadian Universities, and thousands of high school and collegiate institution teams. Unless the context otherwise requires, all references to the “Company,” “we,” “our” or “us” and other similar terms collectively means Major League Football, Inc., a Delaware corporation. Our principal offices are presently located at 7319 Riviera Cove #7, Lakewood Ranch, Florida, 34202. Our telephone number is (847) 924-4332. Our Internet website, currently under construction, will be located at: www.mlfb.com. Going Concern The accompanying unaudited financial statements have been prepared assuming the Company will continue as a going concern. As reflected in the accompanying unaudited financial statements, the Company had no revenues, a net loss of $79,439 and net cash used in operating activities of $249 for the three months ended July 31, 2017. Additionally, at July 31, 2017, the Company has a working capital deficit of $4,241,775, an accumulated deficit of $26,276,778 and a stockholders’ deficit of $4,241,775, which could have a material impact on the Company’s financial condition and operations. In view of these matters, recoverability of any asset amounts shown in the accompanying unaudited financial statements is dependent upon the Company’s ability to achieve a level of profitability. These matters raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date of the filing of the Company’s Form 10-Q with the Securities and Exchange Commission (“SEC”). Since inception, the Company has financed its activities from the sale of equity securities and from loans. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities and convertible debt securities, until such time that funds provided by operations, if ever, are sufficient to fund working capital requirements. We expect we will require additional short-term financing as well as financing over the next 12 months to position our Company for its anticipated launch in June/July of a training camp and shortened 2018 Developmental Season. Specifically, we will need to raise approximately $3 million between June and August 2018 and a subsequent raise and offerings of $20 million between September 2018 and March 2019, to cover our operating expenses for our 2019 full training camp and playing season in our designated cities. The unaudited financial statements do not include any adjustments relating to the recoverability or classification of recorded assets and liabilities that might result should the Company be unable to continue as a going concern. Basis of Presentation The accompanying unaudited interim period financial statements of the Company are unaudited pursuant to certain rules and regulations of the SEC and include, in the opinion of management, all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of the periods indicated. Such results, however, are not necessarily indicative of results that may be expected for the full year. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations. The accompanying unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended April 30, 2017, as filed with the SEC on April 25, 2018. The interim operating results for the three months ending July 31, 2017 are not necessarily indicative of operating results expected for the full year. SIGNIFICANT ACCOUNTING POLICIES 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 amounts reported in the financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ from the estimates. Significant estimates in the accompanying financial statements include the valuation of collateral on certain receivables, valuation of derivative liabilities, valuation of beneficial conversion features in convertible debt, valuation of equity-based instruments issued for other than cash, valuation allowance on deferred tax assets, depreciable lives and estimated residual value of furniture, fixtures and equipment. Cash and Cash Equivalents For the purpose of the statement of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at July 31, 2017 and April 30, 2017. Concentrations Concentration of Credit Risk Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of cash. At July 31, 2017 and April 30, 2017, the Company did not have deposits with a financial institution that exceeded the FDIC deposit insurance coverage and determined that it had no cash equivalents. Furniture, Fixtures and Equipment Furniture, fixtures and equipment are stated at cost, net of accumulated depreciation. For financial accounting purposes, depreciation is generally computed by the straight-line method over the following useful lives: Furniture and fixtures 5 to 7 years Computer and office equipment 3 to 7 years Because of a lawsuit settlement on February 5, 2018 (See Note 6 – Commitments and Contingencies), the Company immediately gives up all right, title and interest to business equipment and office furniture in its previous Florida corporate office premises. Accordingly, during the three months ended July 31, 2017, the Company expensed $2,494 for the write-off of the remaining net book value of the furniture, fixtures and equipment. For the three months ended July 31, 2017 and 2016, the Company recorded $0 and $116 of depreciation expense. Convertible Promissory Notes and Related Embedded Derivatives We account for the embedded conversion option contained in convertible instruments under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”. The embedded conversion option contained in the convertible instruments were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. The fair value of the embedded conversion option derivatives was determined using the Binomial Option Pricing model. On the initial measurement date, the fair value of the embedded conversion option derivative was recorded as a derivative liability and was allocated as debt discount up to the proceeds of the notes with the remainder charged to current period operations as initial derivative expense. Any gains and losses recorded from changes in the fair value of the liability for derivative contract was recorded as a component of other income (expense) in the accompanying unaudited statements of operations. Revenue Recognition League Tryout Camps The Company recognizes league tryout camp revenue on the dates that the tryout camps were held. There were no tryout camps held by the Company during the three months ended July 31, 2017 or 2016, respectively. Football League Operations The Company will recognize revenue from future football league operations including gate, parking and concessions, stadium advertising and merchandising, licensing fees, sponsorships, naming rights, broadcast and cable, franchise fees, social media and on-line digital media including merchandising, advertising and subscriptions. Since the football operations have not commenced, there was no revenue from football league operations during the three months ended July 31, 2017 or 2016, respectively. Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. Net Loss per Share of Common Stock The Company computes net earnings (loss) per share in accordance with ASC 260-10, “Earnings per Share.” ASC 260-10 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period and the Company’s diluted EPS excludes all dilutive potential common shares because their effect is anti-dilutive. At July 31, 2017, there were options to purchase 1,240,000 shares of the Company’s common stock, 6,532,400 warrants to purchase shares of the Company’s common stock, 166,667 shares of the Company’s common stock reserved for issuance related to convertible unsecured notes payable and 1,279,080 shares of the Company’s common stock reserved for issuance related to convertible secured notes payable which may dilute future earnings per share. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

DEBT

DEBT	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 2. DEBT	July 31, 2017 April 30, 2017 Notes Payable: Note payable – January 6, 2016. Interest at 8% and principal payable on demand. $ 100,000 $ 100,000 Note payable – June 6, 2016. Interest at 4% and principal payable on demand. 10,000 10,000 Note payable – August 4, 2016. Interest at 8% and principal payable on demand. 35,000 35,000 Note payable – September 27, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – September 29, 2016. Interest at 4% and principal payable on demand. 5,000 5,000 Note payable – September 29, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – October 3, 2016. Interest at 4% and principal payable on demand. 20,000 20,000 Total Notes payable $ 230,000 $ 230,000 On January 6, 2016, the Company received $100,000 of proceeds from the issuance of a promissory note and recorded as Note Payable at April 30, 2017 and 2016. The terms of the promissory note include interest accrued at 8% annually and the principal and interest payable on demand. Through July 31, 2017, the Company has accrued $10,676 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. On June 6, 2016, the Company received $10,000 of proceeds from the issuance of a promissory note and recorded as Note Payable. The terms of the promissory note include interest accrued at 4% annually and the principal and interest payable on demand. Through July 31, 2017, the Company has accrued $462 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. On August 4, 2016, the Company received $130,000 of proceeds from the issuance of a promissory note and recorded as Note Payable. The terms of the promissory note include interest accrued at 8% annually and the principal and interest payable on demand. On (1) January 26, 2017, (2) February 16, 2017, (3) March 2, 2017 and (4) March 6, 2017, the Company repaid (1) $25,000, (2) $25,000 and (3) $20,000 and (4) $25,000 of principal and the outstanding balance of the promissory note is $35,000 at July 31, 2017. Through July 31, 2017, the Company has accrued $5,941 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. On September 27, 2016, the Company received $30,000 of proceeds from the issuance of a promissory note and recorded as Note Payable. The terms of the promissory note include interest accrued at 4% annually and the principal and interest payable on demand. Through July 31, 2017, the Company has accrued $1,012 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. On September 29, 2016, the Company received $5,000 of proceeds from the issuance of a promissory note and recorded as Note Payable. The terms of the promissory note include interest accrued at 4% annually and the principal and interest payable on demand. Through July 31, 2017, the Company has accrued $167 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. On September 29, 2016, the Company received $30,000 of proceeds from the issuance of a promissory note and recorded as Note Payable. The terms of the promissory note include interest accrued at 4% annually and the principal and interest payable on demand. Through July 31, 2017, the Company has accrued $1,006 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. On October 3, 2016, the Company received $20,000 of proceeds from the issuance of a promissory note and recorded as Note Payable. The terms of the promissory note include interest accrued at 4% annually and the principal and interest payable on demand. Through July 31, 2017, the Company has accrued $662 of interest related to the promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. July 31, 2017 April 30, 2017 Notes Payable, Related Party: Notes payable, related party. Seven (7) separate loans beginning on February 11, 2015 with last loan on August 28, 2015. No interest and principal payable on demand. $ 2,300 $ 2,300 From February to July 2015, an officer of the Company provided $15,300 of funds for working capital requirements. There is no formal agreement and no interest is being accrued by the Company with the principal due on demand. During the three months ending October 31, 2015, the Company repaid $15,000 of these funds leaving a balance outstanding of $300. Additionally, on August 28, 2015, the officer personally repaid $20,000 of notes payable (see below). As a result, the outstanding balance owed to the officer was $20,300 at April 30, 2016. On (1) January 17, 2017, (2) February 1, 2017 and (3) February 2, 2017, the Company repaid (1) $5,000, (2) $2,000 and (3) $11,000 of principal and the outstanding balance of the note payable is $2,300 at July 31, 2017, recorded as Notes Payable – Related Parties in the accompanying unaudited Balance Sheet. See Note 5 – Related Party Transactions. July 31, 2017 April 30, 2017 Convertible Unsecured Notes Payable: Unsecured convertible promissory note payable – Interest accrued at 5% and principal and interest due 12 months from the issuance date. $ 50,000 $ 50,000 On April 14, 2016, the Company received $50,000 of proceeds from the issuance of an unsecured convertible promissory note for working capital purposes. The terms include interest accrued at 5% annually and the principal and interest payable in one year on April 14, 2017. The note holder at its sole discretion, has the right to convert the principal amount, along with all accrued interest, into shares of the Company’s common stock at the conversion price of $0.30 per share. Through July 31, 2017, the Company has accrued $3,246 of interest related to the unsecured convertible promissory note and included in accrued interest in the accompanying unaudited Balance Sheet. The unsecured convertible promissory note is in default at July 31, 2017 and the note holder has several remedies including calling the principal amount and accrued interest due and payable immediately. July 31, 2017 April 30, 2017 Convertible Secured Note Payable: Secured convertible promissory note payable – originally issued March 9, 2016 - Interest accrued at 22% default rate - principal and interest due June 9, 2017 $ 120,000 $ 170,000 Less: debt discount - (24,213 ) Total Convertible Secured Notes Payable, net of debt discount $ 120,000 $ 145,787 On March 9, 2016 (the Original Issue Date (OID), the Company received $445,000 of net proceeds for working capital purposes from the issuance of a $550,000 face value convertible secured promissory note with debt issue costs paid to or on behalf of the lender of $55,000. The terms include interest accrued at 10% annually and the principal and interest payable are payable in one year on March 9, 2017. Any amount of the principal or interest which is not paid when due shall bear Interest at the rate of the lower of Twenty-Two Percent (22%) per annum, or the highest rate permitted by law, from the due date thereof until the same is paid. At July 31, 2017, $62,977 of accrued interest was recorded in the accompanying unaudited Balance Sheet. The lender has the right at any time after the effective date, at its election, to convert all or part of the outstanding and unpaid principal sum and accrued interest into shares of common stock of the Company, subject to certain conversion limitations set forth in the promissory note and certain price protection described below, as per the conversion formula: Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is equal to seventy percent (70%) of the average of the lowest three VWAPs of the Common Stock during the twenty (20) Trading Days immediately preceding a Conversion Date. The promissory note contains customary affirmative and negative covenants of the Company. The Conversion Price is subject to “full ratchet” and other customary anti-dilution protections. As collateral security, the promissory note is secured by all collateral granted by a former officer of the Company to the Holder, including but not limited to two million (2,000,000) shares of Common Stock, in accordance with the terms and conditions of a Pledge Agreement by and between the former officer and the lender, dated as of the OID. On March 9, 2017, the Company and the Lender of the above convertible secured promissory note with a remaining principal balance of $215,000 on that date, executed a forbearance agreement extending the note expiration date from March 9, 2017 to June 9, 2017. The terms of the forbearance agreement included that the Company (1) will have paid all remaining principal and accrued interest by June 9, 2017, (2) will issue 500,000 shares of common stock to the lender, (3) will pay the lender’s legal fees estimated to be approximately $2,000 before April 30, 2017, (4) will issue the lender 500,000 warrants to purchase common stock at $0.10 per share with a three-year term and (5) the outstanding principal balance of the note will bear interest at the “Default Interest” rate of twenty-two percent (22%), as defined in the note agreement. See Note 7 – Subsequent Events. The Company evaluated the forbearance agreement as to whether it was an extinguishment or modification of debt. In concluding on the accounting, the Company evaluated ASC 470-50, Debtor’s Accounting for a Modification or Exchange of Debt Instruments. The Company determined that the forbearance agreement was not an extinguishment of debt or a material modification. The Company will adjust the carrying amount of the debt for any premium or discount, including stock and warrant issuances, and will amortized over the modification period of three months through June 9, 2017. The Company evaluated the warrant and determined that there was no derivative treatment required as the warrant contained a fixed exercise price with an adjustment only based upon customary items including stock dividends and splits, subsequent rights offerings and pro rate distributions. The Company calculated the relative fair value between the outstanding principal of the note ($215,000) and the warrant on March 9, 2017 utilizing the Black Scholes Pricing Model for the warrant. The Company allocated $28,015 to the warrant which was recorded as a debt discount with an offset to additional paid in capital in the accompanying financial statements. The Company valued the 500,000 shares of common stock issued to the lender based upon the quoted market price of $0.08 on March 9, 2017, the date of grant, or $40,000, recorded as a debt discount with an offset to additional paid in capital. In total on the forbearance date of March 9, 2017, the Company recorded the following debt discounts as offsets to the note which were amortized over the 90-day term of the forbearance agreement through June 9, 2017: (1) warrant relative fair value of $28,015 and (2) common stock relative fair value effective March 9, 2017. From March 9, 2017 through April 30, 2017, the Company recorded amortization of the debt discount to interest expense in the amounts of (1) $16,187 against the warrant relative fair value of $28,015 and (2) $16,947 against the common stock relative fair value. At April 30, 2017, the remaining combined warrant and stock unamortized debt discount was $24,213 and classified as an offset to the $170,000 note balance. From May 1, 2017 through July 31, 2017, the Company recorded amortization of the remaining debt discount of $24,213 to interest expense in the accompanying unaudited Statement of Operations in the amounts of (1) $11,829 against the warrant relative fair value and (2) $12,384 against the common stock relative fair value. As a result, the debt discount has been amortized in full at July 31, 2017. From March 9, 2016 through April 30, 2017, the lender elected to convert $380,000 of the principal amount of the note into 5,409,226 shares of common stock resulting in a note balance of $170,000 at April 30, 2017. From May 1, 2017 through July 31, 2017, the lender elected to convert $50,000 of the principal amount of the note into 1,503,741 shares of common stock resulting in a note balance of $120,000 at July 31, 2017.

STOCK

STOCK	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 3. STOCK	Common Stock: The Company is authorized to issue up to 150,000,000 shares of common stock at $0.001 par value per share. At July 31, 2017, 56,335,036 shares were issued and outstanding. Additionally, there are 1,500,000 shares of stock issued to former officers that were terminated prior to the vesting period of four years through July 14, 2018. In accordance with their employment agreements, if the Employee’s employment is terminated by Employee or the Company, any shares not yet released to Employee upon the termination date shall be returned to the treasury of the Company, and Employee shall be entitled to no compensation for such shares. The 1,500,000 unvested shares were valued at $0.05 per share or $75,000 and were being amortized to compensation expense over the vesting period with an unamortized balance of $44,896 at April 30, 2017. Because of the termination discussion above, the Company recorded no compensation expense for the three months ended July 31, 2017 and will no longer record any further compensation expense related to the unvested shares and will pursue the return of the 1,500,000 unvested shares held by the employees that should be returned to treasury. Common Stock Issued On May 8, 2017, the Company issued 15,000 shares of common stock to employees as a component of a Registration Statement on Form S-8 for an aggregate of 8,690,000 shares of the Company’s common stock. The shares were issued per the Company’s 2014 Employee Stock Plan. The Company valued the stock based upon the quoted market price of $0.05 per share on the date of grant, or $900 and was classified as stock compensation expense for the three months ended July 31, 2017 in the accompanying unaudited Statement of Operations. On June 5, 2017, the Company issued 400,000 shares of common stock to a consultant that exercised 400,000 warrants at an exercise price of $0.01 or $4,000 of consideration. The shares were recorded by the Company as Common Stock Issuable at April 30, 2017 because the Company had signed the documentation in April 2017. From May 1, 2017 through July 31, 2017, the lender of a convertible secured promissory, elected to exercise their right to convert on several dates during the above period, an aggregate amount of $50,000 of convertible secured promissory note resulting in a $120,000 balance at July 31, 2017 (See Note 2 – Debt). The lender has the right at any time after the effective date, at its election, to convert all or part of the outstanding and unpaid principal sum and accrued interest into shares of common stock of the Company, subject to certain conversion limitations set forth in the promissory note and certain price protection described below, as per the conversion formula: Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is equal to seventy percent (70%) of the average of the lowest three VWAPs of the Common Stock during the twenty (20) Trading Days immediately preceding a Conversion Date. Based upon the calculated Conversion Prices ranging from $0.03 to $0.04 per share on the respective conversion dates, the Company issued 1,503,741 shares of common stock to the lender. Securities Purchase Agreement On June 22, 2017, the Board of Directors elected President Jerry C. Craig, as an additional Director and as Chief Executive Officer. On June 23, 2017, Michael D. Queen resigned from the Board of Directors. On June 22, 2017, the Board of Directors approved an offer for sale, and to sell, up to 43,000,000 shares of convertible preferred stock to be designated Series A Convertible Preferred Stock, par value $.001 per share, in an offering intended to be exempt from registration under the Securities Act of 1933, pursuant to Regulation D of the Securities Act of 1933. On September 5, 2017, Compass Creek Capital, Inc. (“CCC”), controlled by Jerry C. Craig, the Company’s CEO, supplied documents to the Company which it represented demonstrated a deposit of $3 million into the Company’s bank account. pursuant to a Purchase Agreement executed on or about June 22, 2017. Per the terms of the agreement, the Company was to grant CCC 42,857,143 shares of the Company’s Series A convertible preferred stock at .001 par value. This stock has the same powers, preferences and rights and the qualifications, limitations or restrictions as the common stock. The Company issued the convertible preferred stock in a nonpublic offering pursuant to Regulation D. With the shares owned by CCC, it would hold a significant ownership of the total outstanding stock. In addition to the Convertible Preferred Shares directly owned by CCC, the Company granted to CCC, an option to purchase 171,428,571 of the Company’s Series A convertible preferred stock at $.07. On October 4, 2017, the Company, through Mr. Craig, purported to terminate Frank Murtha, Senior Executive Vice President from all positions with MLFB. The departure of Mr. Murtha left Jerry C. Craig as the sole director and officer of the Company. On October 13, 2017, the acting General Counsel resigned from the Company. On this same day, the Company notified its sole Director and Officer, Jerry C. Craig, that he was in breach of the Securities Purchase Agreement dated June 20, 2017 due to his failure to provide valid documentation of his compliance with the Securities Purchase Agreement. Mr. Craig, the President, CEO and sole Director, had provided a bank document reflecting a deposit of $3 million into a Company account on September 5, 2017. CCC, with Jerry C. Craig as its beneficial owner, was the mandated purchaser of the shares in the Purchase Agreement. On that basis, the Company filed a Form 3 reflecting ownership of the forty-two (42) million preferred shares. Subsequently, that bank account was closed. On September 29, 2017, Mr. Craig submitted new documents reflecting a $3 million transfer to a different Company account. Despite these documents, there was never any evidence provided that these funds had ever been made available for payment of outstanding and current liabilities of the Company or that these funds would remain in a Company Account. On October 13, 2017, Jerry C. Craig, sole Director and Officer, stated his belief that the Securities Purchase Agreement was null and void, based upon CCC’s inability to complete the necessary due diligence. Jerry C. Craig believes this negated his obligation to pay the required funds called for by the Securities Purchase Agreement. His failure to pay the funds terminated his purported election to the Board and appointment as CEO. Kris Craig, an officer of the Company and spouse of Jerry C. Craig, submitted her resignation on Saturday, October 14, 2017. With the termination of Mr. Craig’s position and Kris Craig’s resignation, there were no Officers or Directors remaining with the Company. The securities agreed to be purchased by CCC, as set forth in the Securities Purchase Agreement, will now revert to the Company. Under Delaware law, if there are no Directors of a Company, any officer or shareholder can call a special meeting to elect board members. On November 1, 2017, following termination of Mr. Craig’s positions within the Company, it was determined that Mr. Craig’s attempted termination of Frank Murtha was void, and he returned to MLFB in his prior position as Senior Executive Vice President. Pursuant to the Company’s Bylaws, in the absence of the President, Frank Murtha, as the Senior Executive Vice President, is authorized to perform the duties of the President. Mr. Murtha intends to call a shareholder’s meeting to elect directors soon.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 4. STOCK BASED COMPENSATION	Stock Options to Consultants Effective July 14, 2014, the Company granted 4,150,000 stock options to purchase common stock to consultants pursuant to the 2014 Plan and shall vest pursuant to the vesting provision contained in each of the stock option agreements. The exercise price of the stock options is $0.05 per share. Of the 4,150,000 stock options, 1,100,000 vested immediately on the grant date of July 14, 2014 and the remaining 3,050,000 stock options vested over a period of three to four years based upon the specific consulting agreements. The Company valued the stock options in accordance with ASC 505, Stock Compensation – Non-Employees, by using the Black Scholes Pricing Model. In January 2015, 300,000 of the vested stock options were exercised leaving a balance of 800,000 unexercised vested stock options. 350,000 of the 800,000 vested stock options were forfeited during the three months ended July 31, 2017 because they had not been exercised during the three-month timeframe after these consulting agreements were terminated. The remaining 450,000 vested stock options are held by the Senior Executive Vice President of the Company. The remaining 3,050,000 unvested stock options were being re-measured by the Company each reporting period and the resulting fair value used to determine the new remaining consulting expense to be recorded over the vesting period of three to four years. Effective in December 2014, 1,050,000 of the unvested stock options were canceled due to the termination of the underlying consulting agreements resulting in a balance of 2,000,000 stock options outstanding at April 30, 2017. All employees and consultants holding a stock option to purchase common stock of the Company were terminated during the three months ended July 31, 2017 except for the Senior Executive Vice President of the Company. Both stock option plans state that when an employee ceases to be an employee (such event being called a “Termination”), options held at the date of Termination (to the extent then exercisable) may be exercised in whole or in part at any time within three months of the date of such Termination. Because the three-month timeframe occurred, and no employee exercised their related stock options, the Company has calculated that 1,250,000 of the 2,000,000 remaining stock options from above have been forfeited. The remaining 750,000 stock options are held by the Senior Executive Vice President of the Company and re-measured at July 31, 2017 with $1,335 of consulting expense recorded in the accompanying unaudited Statement of Operations. The Company used the following assumptions in estimating fair value: Stock Price (re-measurement date of July 31, 2017) $ 0.16 Exercise Price $ 0.05 Expected Remaining Term 6.95 years Volatility 130 % Annual Rate of Quarterly Dividends 0.00 % Risk Free Interest Rate 1.05 % Stock Options to Employees On February 24, 2015, pursuant to the terms of the 2014 Employee Stock Plan the Company issued to its employees, options to purchase up to 5,900,000 shares of common stock at an exercise price of $0.30 per share. The options vested over various periods from quarterly to 4 years, with 830,000 options vesting immediately. These options expire on February 23, 2025. On December 10, 2015, 1,718,750 of the unvested options were forfeited and on March 10, 2016, 1,281,250 of the unvested options expired. As a result, 2,070,000 unvested options were outstanding at April 30, 2017. As discussed above, all employees holding a stock option to purchase common stock of the Company were terminated except for the Senior Executive Vice President of the Company. After the three-month timeframe occurred, and no employee exercised their related stock options, all 2,070,000 of the remaining unvested stock options have been forfeited and no further compensation expense was recorded during the three months ended July 31, 2017. Effective June 10, 2016, the Company granted 1,910,000 options to purchase common stock to five employees. The exercise price is $0.31 per share and on the grant date, 102,500 of the options vested immediately and the remaining 1,807,500 options were vested in various stages over a three-year period. As discussed above, all employees holding a stock option to purchase common stock of the Company were terminated during the three months ended July 31, 2017 except for the Senior Executive Vice President of the Company. After the three-month timeframe passed, and no employee exercised their related stock options, all 1,807,500 of the remaining unvested stock options have been forfeited and no further compensation expense was recorded during the three months ended July 31, 2017. Additionally, all 102,500 vested stock options were forfeited because they were not exercised during this three-month timeframe. The following table summarizes employee and consultant stock option activity of the Company for the three months ended July 31, 2017: Stock Options Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (Years) Value Outstanding, April 30, 2017 7,690,000 $ 0.22 7.90 $ 19,600 Forfeited resulting from termination (6,450,000 ) $ — — — Outstanding, July 31, 2017 1,240,000 $ 0.08 6.79 $ 132,000 Exercisable, July 31, 2017 1,090,000 $ 0.08 6.76 $ 292,775 Stock Warrants There were no changes in stock warrants for the three months ended July 31, 2017 and the following table reflects stock warrants at July 31, 2017: Stock Warrants Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Life (Years) Value Outstanding, April 30, 2017 6,532,500 $ 0.25 1.79 $ 177,850 Outstanding, July 31, 2017 6,532,500 $ 0.25 1.54 $ 598,500 Exercisable, July 31, 2017 6,532,500 $ 0.25 1.54 $ 598,500

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 5. RELATED PARTY TRANSACTIONS	At July 31, 2017, a total of $1,860,000 is accrued for unpaid officer compensation and $93,279 of accrued employers share of payroll taxes is accrued related to the unpaid officer compensation. See Note 7 – Subsequent Events. At July 31, 2017, the Company has a $2,300 remaining unpaid balance on a promissory note due to a former officer that originally $15,300 of funds for working capital requirements. There is no formal agreement and no interest is being accrued by the Company with the principal due on demand. The Company is classified the promissory note as Notes Payable – Related Parties in the accompanying unaudited Balance Sheet. See Note 2 – Debt. At July 31, 2017, the Company has recorded $56,434 of accounts payable – related parties for Company related expenses. This includes $54,494 paid by the Senior Executive Vice President on behalf of the Company, $1,815 paid by the Company’s authorized in-house counsel on behalf of the Company and $125 paid by a former officer of the Company on behalf of the Company.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 6. COMMITMENTS AND CONTINGENCIES	Office Lease On July 31, 2015, the Company executed a lease agreement for its new corporate headquarters and training facility in Lakewood Ranch, Manatee County, Florida. The term of the lease is two (2) years at a monthly rental rate of $11,918. At closing, the Company paid an $11,918 security deposit, which was recorded in other assets at April 30, 2017. On June 2, 2016, the Company received a notice of default letter related to the corporate office lease in Florida. The letter demanded payment for the full amount outstanding within seven days or the Landlord may pursue all legal remedies including termination of the lease. On June 22, 2016, the Company received a complaint notice as the defendant in a lawsuit filed related to the corporate office lease in Florida. On August 5, 2016, the Company paid $100,000 for the settlement of the lawsuit filed by the landlord and discussed above. The $100,000 payment was for outstanding rent of $98,173, which included $3,699 in attorney’s fees and the August 1, 2016 rent. On August 28, 2017, the Company was served with a Motion for Final Judgment. The Landlord filed a Motion for Summary Judgment for back rent, attorney’s fees and foreclosure of a Landlord’s Lien. The Company responded, and the court granted the Motion as to liability for back rent without assessing an amount and denied the remainder of the Motion. As second Motion for Summary Judgment was filed as to the remaining issues. While pending, the parties reached a settlement on February 5, 2018. The terms of the settlement agreement included: 1. The Company immediately gives up all right, title and interest to business equipment and office furniture in the premises; 2. The Company immediately gives up all right, title and interest to its deposit in the sum of $11,918; 3. The landlord will continue to store the Company’s football equipment until June 7, 2018; 4. The Company will pay the landlord $40,000 on June 1, 2018 by TCA $40,000; 5. If the Company makes the required $40,000 payment, then it will be entitled to possession of all its football equipment free of any landlord encumbrance and; 6. If the Company fails to make the $40,000 payment, it shall relinquish all right, title and interest in the football equipment to the landlord. Effective May 31, 2018, the landlord and the Company executed a first amendment to the February 5, 2018 settlement discussed above which specified: a. In lieu of making the payment of $40,000 on June 1, 2018, the Company will pay the landlord a $5,000 installment of the $40,000 payment on June 4. 2018; b. The Company will pay the landlord $503 on June 4, 2018, as reimbursement for an additional month of storage space rental; and c. The Company will pay the landlord the $35,000 balance of the original $40,000 payment on or before June 30, 2018. d. If the Company fails timely to make any payment specified above, the Company unconditionally and irrevocably transfers all right, title and interest in and to the football equipment in landlord’s possession and landlord may immediately dispose of same as it chooses. On June 4, 2018, the Company made the required $5,000 installment of the $40,000 payment and the $503 reimbursement for an additional month of storage space rental. The Company is currently in discussions for new corporate headquarters. Lawsuit for Legal Fees On May 9, 2009, Stradley Ronon Stevens & Young, LLP, filed a lawsuit against the Company in the U.S. District Court for the District of Delaware for failure of the Company to pay legal fees owed in the amount of $166,129. On April 2, 2009, to avoid the cost of litigation, the Company agreed to a Consent of Judgment against it in the amount of $166,129 and the Company continues to carry this amount as accounts payable at July 31, 2017. The Company negotiated with Stradley and in July 2014, issued Stradley 100,000 shares of common stock valued at $0.05 per share, the quoted market price on the date of grant, as a sign of good faith towards a resolution. The Company is still in discussions with the law firm related to this Judgment and anticipates a resolution in the future. Vendor Lawsuits H&J Ventures, LLC (“H&J”) is a debtor in a chapter 7 bankruptcy proceeding. On October 4, 2016, the chapter 7 trustee (the “Trustee”) of the bankruptcy estate of H&J sent a letter to the Company claiming that the Company owed $7,800,000 to H&J relating to an October 1, 2014 agreement between the Company and H&J, and that the Trustee would accept a settlement payment of $6,630,000 to resolve the matter. The Company disputes this claim in its entirety. On December 9, 2016, the Trustee served the Company with a subpoena relating to this matter. The Company has retained counsel with respect to this matter and will respond to the subpoena as it is lawfully required to do; however, the Company considers this claim to be without merit. The Company engaged a law firm to assist in the matter and on January 23, 2017, paid a $7,500 retainer, which continues to be classified as prepaid legal fees in the accompanying unaudited Balance Sheet at July 31, 2017. On August 24, 2017, the Company and H&J agreed to a $50,000 settlement payment by the Company to the bankruptcy trustee to resolve the matter. The settlement required the Company to make the payment by September 7, 2017 and failure to pay as per the terms of the settlement would probably result in sanctions of some type, and result in the settlement being set aside, to allow the trustee to pursue the full range of damages. It was represented at the mediation that an expert for the Trustee would opine that services rendered by H&J under the contract had a current value of the approximate sum of $2,000,000. The former CEO of the Company at that time, submitted the required $50,000 payment in a timely fashion to the trustee. However, on September 15, 2017, the trustee notified the Company that the payment made was returned for insufficient funds. The former CEO was given an opportunity by the trustee to rectify the issue with a valid payment on or before September 18, 2017, which payment did not occur. The trustee was willing to accept a $50,000 payment by the Company to settle the matter but is under no obligation to accept such payment and the trustee may pursue the full range of damages against Company. The Company has recorded accrued expenses of $50,000 for the potential settlement in the accompanying unaudited Balance Sheet at July 31, 2017. On December 29, 2017, the trustee for H&J filed a second lawsuit against the Company and Jerry Craig, individually. The lawsuit requests damages for not consummating the settlement described above and for submission of an invalid $50,000 payment which was returned for insufficient funds. The Company has properly responded to the lawsuit in a timely manner. However, the former CEO did not respond in a timely manner and the Trustee moved for a Default Judgment against the former CEO only. On May 9, 2018, the Court denied the Trustee’s Motion and dismissed the second lawsuit against both the former CEO and the Company. As to the former CEO, the Court found that since he signed the check in a clearly designated representative capacity for the Company, he had no personal liability. As to the Company, the Court found that the first lawsuit was still ongoing and that any claims for the bad check should be brought by amending the first lawsuit to make the claims rather than in a second lawsuit. On May 16, 2018, the Court conducted a scheduling conference in which the Court granted leave to the Trustee to amend the pleadings to assert the bad check claims in the first lawsuit. The Court also gave the parties 90 days to conduct discovery. As of the date of this report, the Trustee has yet to file an amended pleading. On August 4, 2017, Interactive Liquid LLC (Interactive”), a vendor of the Company, filed a lawsuit in the amount of $153,016 related to unpaid invoices for logo design and website development services provided. On December 18, 2017, MLFB received a settlement demand for payment of consideration with a total value of $153,016, consisting of stock valued at $26,016 and periodic cash payments to be completed on or before June 1, 2018 totaling $127,000. Further negotiations ensued and ultimately the case was settled on or about March 5, 2018. The settlement called for MLFB to make payment to Interactive in the sum of $10,000 immediately upon receipt of an initial tranche of funding. MLFB was then required to make an additional payment of $30,000 on or before June 1, 2018. MLFB’s failure to make the payments as outlined would result in the entry of a judgment in favor of Interactive against MLFB in the sum of $153,016 representing the full amount of Interactive’s claimed damages. The Company has recorded accounts payable to Interactive of $153,016 in the accompanying unaudited Balance Sheet at July 31, 2017. The Company failed to make the required payment due to lack of funding and as such, on June 4, 2018, Interactive filed the stipulated judgment. The Company previously entered into a contract with Lamnia International (“Lamnia”) for investor relations services. On December 7, 2017, the Company received a demand for payment in the sum of $153,000. Per the demand letter, the sum was to be paid on or before December 15, 2017 and if not paid, collections and or legal actions could be instituted. The Company has recorded accounts payable to Lamnia of $124,968 in the accompanying unaudited Balance Sheet at July 31, 2017. The difference in amounts is because the Company terminated the agreement in writing to the vendor whereas the vendor continued to charge for services after the date of termination for which the Company disagrees. The Company retained Herm Edwards, a former NFL player and coach, as a consultant to promote the new football league. On September 19, 2017, Mr. Edwards agent contacted the Company and indicated that under the contract, Mr. Edwards was still owed the sum of $216,667. The Company has recorded accounts payable to Mr. Edwards of $191,667 in the accompanying unaudited Balance Sheet at July 31, 2017. The amount recorded by the Company is $25,000 less than the claim because services were terminated by both parties prior to amounts invoiced which the Company disputes. Unpaid Taxes and Penalties At July 31, 2017, the Company owed the State of Delaware $110,154 for unpaid state income taxes from the tax year ended April 30, 2007. The unpaid state income taxes are included as state income taxes payable in accompanying unaudited Balance Sheet at July 31, 2017. Additionally, the Company owes the State of Delaware for penalties and interest from the tax year ending April 30, 2007 of $186,461, which is included as accrued expenses in the accompanying unaudited Balance Sheet at July 31, 2017. The Company has an agreement with the State of Delaware to pay a minimum per month. However, due to cash flow constraints, the Company has been unable to pay the minimum monthly amounts and is in default of the agreement that may cause additional interest and penalties and lead to other collection efforts by the State of Delaware. In September 2015, the Company reached an offer in compromise (“OIC”) settlement with the IRS for unpaid penalties and interest from the tax year ended April 30, 2007. The settlement was in the amount of $13,785 and was to be paid by the Company with a $1,000 payment upon the execution of settlement, then the balance of $1,757 paid in November 2015 and making up the 20% down payment of $2,757, a second installment payment of $2,208, and then four monthly payments of $2,205. The Company has made all required payments in accordance with the settlement except for the final payment of $2,205. The Company received correspondence from the IRS that because of an application fee note being paid with the original OIC, the Company was required to submit a new OIC and the required application fee. In October 2016, the Company had a telephone call with an IRS representative and were informed to offer the last payment that was due on the original OIC of $2,205 as discussed above and pay 20% of that balance. On October 5, 2016, the Company sent to the IRS by certified mail two checks in the amount of $186 (application fee for the new OIC) and $449 (20% or $441 of the $2,205 remaining original OIC payment and an $8 processing fee). The Company applied $441 against the remaining payment owed and the balance of $1,764 is included in accrued expenses in the accompanying unaudited Balance Sheet at July 31, 2017. As of the date of these financial statements, the Company has not received any further correspondence form the IRS and the Company is considered in default of the settlement agreement and the IRS could void or restructure the agreement.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 7. SUBSEQUENT EVENTS	Attorney Lien On August 2, 2017, David Bovi, the Company’s former legal counsel, submitted correspondence reflecting a “charging lien” for non-payment relate to $243,034 of legal services provided to the Company. The amount included interest on unpaid invoices. The “charging lien” states that Mr. Bovi will retain all documents in his possession unless paid the amount outstanding as described above. Stock Delisting On September 14, 2017, the OTC Markets Group notified the Company of its delisting from the OTCQB due to its delinquency in filings, specifically with the SEC. Former Officers Compensation Waived Effective December 4, 2017, the previous Chief Operating Officer of the Company executed an agreement waiving his right to $560,000 of compensation that was accrued by the Company at July 31, 2017. Additionally, the waiver stated that no further compensation since April 30, 2017 was due to the former officer. Accordingly, the Company will reduce accrued officer compensation by the $560,000 waiver in its future accounting records. Effective December 4, 2017, the previous President of the Company executed an agreement waiving his right to $560,000 of compensation that was accrued by the Company at July 31, 2017. Additionally, the waiver stated that no further compensation since April 30, 2017 was due to the former officer. Accordingly, the Company will reduce accrued officer compensation by the $560,000 waiver in its future accounting records. Convertible Promissory Note On May 18, 2018, the Company received $75,000 of net proceeds for working capital purposes from the issuance of a $80,000 face value convertible secured promissory note with debt issue costs paid to or on behalf of the lender of $5,000. The terms include interest accrued at 8% annually and the principal and interest payable are payable in one year on May 18, 2019. Any amount of the principal or interest which is not paid when due shall bear Interest at the rate of Eighteen Percent (18%), from the due date thereof until the same is paid. The lender has the right at any time after the effective date, at its election, to convert all or part of the outstanding and unpaid principal sum and accrued interest into shares of common stock of the Company, subject to certain conversion limitations set forth in the promissory note and certain price protection described below, as per the conversion formula: Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is equal to Sixty Percent (60%) of the of the lowest trade of the Common Stock during the ten (10) trading Days immediately preceding a conversion date. The promissory note contains customary affirmative and negative covenants of the Company. The Conversion Price is subject to “full ratchet” and other customary anti-dilution protections. The Company evaluated the secured convertible promissory note in accordance with ASC 815 “ Derivatives and Hedging On the note issue date of May 18, 2018, the Company recorded the following debt discounts as offsets to the $80,000 promissory note and will be amortized over the one-year term of the promissory note: (1) debt issue costs of $5,000 and (2) conversion option liability of $75,000. As a result, the Company recorded a $39,132 of expense for the initial fair value of conversion option liability and recorded as a separate item in other income (expense).

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jul. 31, 2017
Nature Of Operations And Summary Of Significant Accounting Policies Policies
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 amounts reported in the financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ from the estimates. Significant estimates in the accompanying financial statements include the valuation of collateral on certain receivables, valuation of derivative liabilities, valuation of beneficial conversion features in convertible debt, valuation of equity-based instruments issued for other than cash, valuation allowance on deferred tax assets, depreciable lives and estimated residual value of furniture, fixtures and equipment.
Cash and Cash Equivalents	For the purpose of the statement of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at July 31, 2017 and April 30, 2017.
Concentration of Credit Risk	Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of cash. At July 31, 2017 and April 30, 2017, the Company did not have deposits with a financial institution that exceeded the FDIC deposit insurance coverage and determined that it had no cash equivalents.
Furniture, Fixtures and Equipment	Furniture, fixtures and equipment are stated at cost, net of accumulated depreciation. For financial accounting purposes, depreciation is generally computed by the straight-line method over the following useful lives: Furniture and fixtures 5 to 7 years Computer and office equipment 3 to 7 years
Convertible Promissory Notes and Related Embedded Derivatives	We account for the embedded conversion option contained in convertible instruments under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”. The embedded conversion option contained in the convertible instruments were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. The fair value of the embedded conversion option derivatives was determined using the Binomial Option Pricing model. On the initial measurement date, the fair value of the embedded conversion option derivative was recorded as a derivative liability and was allocated as debt discount up to the proceeds of the notes with the remainder charged to current period operations as initial derivative expense. Any gains and losses recorded from changes in the fair value of the liability for derivative contract was recorded as a component of other income (expense) in the accompanying unaudited statements of operations.
Revenue Recognition	League Tryout Camps The Company recognizes league tryout camp revenue on the dates that the tryout camps were held. There were no tryout camps held by the Company during the three months ended July 31, 2017 or 2016, respectively. Football League Operations The Company will recognize revenue from future football league operations including gate, parking and concessions, stadium advertising and merchandising, licensing fees, sponsorships, naming rights, broadcast and cable, franchise fees, social media and on-line digital media including merchandising, advertising and subscriptions. Since the football operations have not commenced, there was no revenue from football league operations during the three months ended July 31, 2017 or 2016, respectively.
Stock Based Compensation	Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Net Loss per Share of Common Stock	The Company computes net earnings (loss) per share in accordance with ASC 260-10, “Earnings per Share.” ASC 260-10 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period and the Company’s diluted EPS excludes all dilutive potential common shares because their effect is anti-dilutive. At July 31, 2017, there were options to purchase 1,240,000 shares of the Company’s common stock, 6,532,400 warrants to purchase shares of the Company’s common stock, 166,667 shares of the Company’s common stock reserved for issuance related to convertible unsecured notes payable and 1,279,080 shares of the Company’s common stock reserved for issuance related to convertible secured notes payable which may dilute future earnings per share.
Related Parties	Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

NATURE OF OPERATIONS AND SUMM14

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 2017
Nature Of Operations And Summary Of Significant Accounting Policies Tables
Schedule of estimated useful lives	Furniture and fixtures 5 to 7 years Computer and office equipment 3 to 7 years

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Jul. 31, 2017
Debt Tables
Schedule of Notes Payable	July 31, 2017 April 30, 2017 Notes Payable: Note payable – January 6, 2016. Interest at 8% and principal payable on demand. 100,000 $ 100,000 Note payable – June 6, 2016. Interest at 4% and principal payable on demand. 10,000 10,000 Note payable – August 4, 2016. Interest at 8% and principal payable on demand. 35,000 35,000 Note payable – September 27, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – September 29, 2016. Interest at 4% and principal payable on demand. 5,000 5,000 Note payable – September 29, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – October 3, 2016. Interest at 4% and principal payable on demand. 20,000 20,000 Total Notes payable $ 230,000 $ 230,000
Schedule of Related Party Notes Payable	July 31, 2017 April 30, 2017 Notes Payable, Related Party: Notes payable, related party. Seven (7) separate loans beginning on February 11, 2015 with last loan on August 28, 2015. No interest and principal payable on demand. $ 2,300 $ 2,300
Schedule of convertible unsecured notes payable	July 31, 2017 April 30, 2017 Convertible Unsecured Notes Payable: Unsecured convertible promissory note payable – Interest accrued at 5% and principal and interest due 12 months from the issuance date. $ 50,000 $ 50,000
Schedule of convertible secured notes payable	July 31, 2017 April 30, 2017 Convertible Secured Note Payable: Secured convertible promissory note payable – originally issued March 9, 2016 - Interest accrued at 22% default rate - principal and interest due June 9, 2017 $ 120,000 $ 170,000 Less: debt discount - (24,213 ) Total Convertible Secured Notes Payable, net of debt discount $ 120,000 $ 145,787

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	3 Months Ended
	Jul. 31, 2017
Stock Based Compensation Tables
Schedule of Stock Option Activity	Stock Options Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (Years) Value Outstanding, April 30, 2017 7,690,000 $ 0.22 7.90 $ 19,600 Forfeited resulting from termination (6,450,000 ) $ — — — Outstanding, July 31, 2017 1,240,000 $ 0.08 6.79 $ 132,000 Exercisable, July 31, 2017 1,090,000 $ 0.08 6.76 $ 292,775
Schedule of Fair Value Assumptions Used to Value Stock Options	Stock Price (re-measurement date of July 31, 2017) $ 0.16 Exercise Price $ 0.05 Expected Remaining Term 6.95 years Volatility 130 % Annual Rate of Quarterly Dividends 0.00 % Risk Free Interest Rate 1.05 %
Schedule of Warrant Activity	Stock Warrants Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Life (Years) Value Outstanding, April 30, 2017 6,532,500 $ 0.25 1.79 $ 177,850 Outstanding, July 31, 2017 6,532,500 $ 0.25 1.54 $ 598,500 Exercisable, July 31, 2017 6,532,500 $ 0.25 1.54 $ 598,500

NATURE OF OPERATIONS AND SUMM17

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Jul. 31, 2017
Furniture and fixtures [Member] | Minimum [Member]
Estimated useful life Furniture, Fixtures and Equipment	5 years
Furniture and fixtures [Member] | Maximum [Member]
Estimated useful life Furniture, Fixtures and Equipment	7 years
Computer and office equipment [Member] | Minimum [Member]
Estimated useful life Furniture, Fixtures and Equipment	3 years
Computer and office equipment [Member] | Maximum [Member]
Estimated useful life Furniture, Fixtures and Equipment	7 years

NATURE OF OPERATIONS AND SUMM18

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Apr. 30, 2017
Net loss	$ (79,439)	$ (1,783,635)
Net cash used in operating activities	249	14,584
Working capital deficit	(4,241,775)
Accumulated deficit	26,276,778		$ 26,197,339
Stockholders' deficit	$ (4,241,775)		$ (4,214,571)
Short-term financing description	Financing over the next 12 months to position our Company for its anticipated launch in June/July of a training camp and shortened 2018 Developmental Season. Specifically, we will need to raise approximately $3 million between June and August 2018 and a subsequent raise and offerings of $20 million between September 2018 and March 2019, to cover our operating expenses for our 2019 full training camp and playing season in our designated cities.
Write-off of furniture, fixtures and equipment	$ 2,494
Depreciation expense		$ 116
Issuance of common stock shares reserved	166,667
Issuance of common stock shares related to convertible debt	1,279,080
Warrant [Member]
Purchase of common stock shares	6,532,400
Options [Member]
Purchase of common stock shares	1,240,000

DEBT (Details)

DEBT (Details) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Notes Payable	$ 230,000	$ 230,000
Note Payable [Member]
Notes Payable	100,000	100,000
Note Payable One [Member]
Notes Payable	10,000	10,000
Note Payable Two [Member]
Notes Payable	35,000	35,000
Note Payable Three [Member]
Notes Payable	30,000	30,000
Note Payable Four [Member]
Notes Payable	5,000	5,000
Note Payable Five [Member]
Notes Payable	30,000	30,000
Note Payable Six [Member]
Notes Payable	$ 20,000	$ 20,000

DEBT (Details 1)

DEBT (Details 1) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Notes Payable, Related Party	$ 2,300	$ 2,300
Loans [Member]
Notes Payable, Related Party	$ 2,300	$ 2,300

DEBT (Details 2)

DEBT (Details 2) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Convertible Unsecured Notes Payable:
Unsecured convertible promissory note payable - Interest accrued at 5% and principal and interest due 12 months from the issuance date.	$ 50,000	$ 50,000

DEBT (Details 3)

DEBT (Details 3) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Convertible Secured Note Payable:
Secured convertible promissory note payable – issued March 9, 2016 - Interest accrued at 10% and principal and interest due one year from the issuance date.	$ 120,000	$ 170,000
Less: debt discount		(24,213)
Total Convertible Secured Notes Payable, net of debt discount	$ 120,000	$ 145,787

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	Jun. 09, 2017	Mar. 06, 2017	Mar. 02, 2017	Feb. 02, 2017	Feb. 01, 2017	Jan. 26, 2017	Aug. 05, 2016	Mar. 09, 2016	Feb. 16, 2017	Jan. 17, 2017	Oct. 28, 2015	Apr. 30, 2017	Jul. 31, 2017	Jul. 31, 2016	Oct. 31, 2015	May 08, 2017	Mar. 09, 2017	Apr. 30, 2016	Jul. 31, 2015
Notes payable, net of original issue discount												$ 230,000	$ 230,000
Convertible promissory notes												50,000	50,000
Notes payable, related parties												2,300	$ 2,300
Debt instrument, conversion price (dollars per share)													$ 0.30
Stock price													$ 0.50
Notes principal balance												$ 170,000	$ 120,000
Legal fees							$ 3,699
Common stock, shares issued												54,416,295	56,335,036			15,000
Amortization of debt discount on stock warrant issued for forbearance agreement												$ 16,187	$ 11,829
Issuance of stock warrant for forbearance agreement												28,015	11,829
Amortization of debt discount on common stock issued for forbearance agreement												16,947	12,384
Debt discount, current												(24,213)
Secured convertible promissory note payable – issued March 9, 2016 - Interest accrued at 10% and principal and interest due one year from the issuance date.												$ 170,000	$ 120,000
Debt conversion converted instrument shares issued or issuable												5,409,226	1,503,741
Debt conversion amount elected to be converted												$ 380,000	$ 50,000
Officer [Member]
Notes payable, related parties																			$ 15,300
Due to related party															$ 300			$ 20,300
Repayment of notes payable				$ 11,000	$ 2,000					$ 5,000	$ 20,000
Repayment of fund															$ 15,000
September 29, 2016 Promissory Note One [Member]
Notes payable, net of original issue discount													$ 30,000
Debt instrument, interest rate													4.00%
Accrued interest													$ 1,006
October 3, 2016 Promissory Note [Member]
Notes payable, net of original issue discount													$ 20,000
Debt instrument, interest rate													4.00%
Accrued interest													$ 662
September 27, 2016 Promissory Note [Member]
Notes payable, net of original issue discount													$ 30,000
Debt instrument, interest rate													4.00%
Accrued interest													$ 1,012
September 29, 2016 Promissory Note [Member]
Notes payable, net of original issue discount													$ 5,000
Debt instrument, interest rate													4.00%
Accrued interest													$ 167
August 4, 2016 Promissory Note [Member]
Notes payable, net of original issue discount													$ 130,000
Debt instrument, interest rate													8.00%
Accrued interest													$ 5,941
Outstanding principal balance amount													35,000
Repayment of notes payable		$ 25,000	$ 20,000			$ 25,000			$ 25,000
January 6, 2016 Promissory Note [Member]
Notes payable, net of original issue discount													$ 100,000
Debt instrument, interest rate													8.00%
Accrued interest													$ 10,676
June 6, 2016 Promissory Note [Member]
Notes payable, net of original issue discount													$ 10,000
Debt instrument, interest rate													4.00%
Accrued interest													$ 462
Convertible Debt [Member]
Debt instrument, interest rate	22.00%
Debt discount																	$ 40,000
Exercise Price	$ 0.10
Expected term	3 years
Notes principal balance																	$ 215,000
Common stock issuable, shares	500,000
Legal fees	$ 2,000
Warrants issuable	500,000
Common stock, shares issued																	500,000
Market price per shares																	$ 0.08
Issuance of stock warrant for forbearance agreement	$ 28,015
Convertible Debt [Member] | Warrant [Member]
Debt discount																	$ 28,015
Outstanding principal balance amount																	$ (215,000)
Convertible Debt [Member] | Secured Promissory Note Dated March 9 [Member]
Accrued interest													62,977
Debt discount													55,000
Convertible promissory notes													$ 170,000
Proceeds from issuance of convertible promissory notes								$ 445,000
Note convertible into shares of the Common Stock rate								70.00%
Number of trading days								20 days
Pledge Agreement, description								the Holder, including but not limited to two million (2,000,000) shares of Common Stock, in accordance with the terms and conditions of a Pledge Agreement by and between the former officer and the lender, dated as of the OID.
Stock price																	$ 0.08
Original issue discount								$ 50,000
Embedded conversion option liability																	$ 0
Secured promissory notes [Member] | Secured Promissory Note Dated March 9 [Member]
Debt instrument, interest rate								10.00%
Debt instrument, face amount								$ 550,000
Debt issuance cost								$ 55,000
Unsecured Note Payable [Member]
Debt instrument, interest rate													5.00%
Accrued interest													$ 3,246
Proceeds from issuance of convertible promissory notes													$ 50,000
Debt instrument, conversion price (dollars per share)													$ 0.30

STOCK (Details Narrative)

STOCK (Details Narrative) - USD ($)	Oct. 13, 2017	Sep. 05, 2017	Jun. 05, 2017	Jul. 31, 2017	Apr. 30, 2017	Sep. 29, 2017	Jun. 22, 2017	May 08, 2017
Common stock, shares authorized				150,000,000	150,000,000
Common stock, par value				$ 0.001	$ 0.001
Common stock, shares issued				56,335,036	54,416,295			15,000
Common stock, shares outstanding				56,335,036	54,416,295
Number of shares of common stock to be issued to employees over the vesting period of four years through July 14, 2018				1,500,000
Quoted trade price of company's stock used in valuing equity issuance								$ 0.05
Notes principal balance				$ 120,000	$ 170,000
Stock based compensation expense				$ 900
Shares authorized under plan								8,690,000
Shares price				$ 0.50
Unamortized compensation expense					$ 44,896
Common stock unvested shares to be returned to treasury held by employees				1,500,000
Convertible Preferred Stock, par value				$ 0.001	$ 0.001
Common Stock [Member]
Unvested shares				1,500,000
Shares price				$ 0.05
Unvested shares, Value				$ 75,000
Consultants [Member]
Common stock, shares issued			400,000
Exercise price of warrants			$ 0.01
Exercise warrants			400,000
Warrants, value			$ 4,000
Convertible secured promissory note [Member]
Common stock, shares issued				1,503,741
Debt conversion amount				$ 50,000
Percentage of conversion price				70.00%
Maximum [Member]
Conversion price				$ 0.04
Minimum [Member]
Conversion price				$ 0.03
Creek Capital, Inc [Member] | Chief Executive Officer [Member]
Deposit		$ 3,000,000
Securities Purchase Agreement [Member]
Ownership description	On that basis, the Company filed a Form 3 reflecting ownership of the forty-two (42) million preferred shares.
Securities Purchase Agreement [Member] | Series A Preferred Stock [Member] | Board of Directors [Member]
Convertible preferred stock, designated shares							43,000,000
Convertible Preferred Stock, par value							$ 0.001
Securities Purchase Agreement [Member] | Jerry Craig [Member]
Amount transferred to related party						$ 3,000,000
Securities Purchase Agreement [Member] | Creek Capital, Inc [Member] | Series A Preferred Stock [Member]
Shares price		$ 0.07
Convertible Preferred Stock, par value		$ 0.001
Stock options granted		42,857,143
Stock option purchase shares		171,428,571

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details) - Stock Options to Consultants [Member]	3 Months Ended
	Jul. 31, 2017$ / shares
Stock Price (re-measurement date of July 31, 2017)	$ 0.16
Exercise price	$ 0.05
Expected Remaining Term	6 years 11 months 12 days
Volatility	130.00%
Annual Rate of Quarterly Dividends	0.00%
Risk Free Interest Rate	1.05%

STOCK BASED COMPENSATION (Det26

STOCK BASED COMPENSATION (Details 1) - Employee and Consultant Stock Options Outstanding [Member]	3 Months Ended
	Jul. 31, 2017USD ($)$ / sharesshares
Number of Options
Outstanding, beginning | shares	7,690,000
Forfeited resulting from termination | shares	(6,450,000)
Outstanding, ending | shares	1,240,000
Exercisable | shares	1,090,000
Weighted Average Exercise Price
Outstanding, beginning | $ / shares	$ 0.22
Forfeited resulting from termination | $ / shares
Outstanding, ending | $ / shares	0.08
Exercisable | $ / shares	$ 0.08
Weighted Average Remaining Contractual Life
Outstanding, beginning	7 years 10 months 24 days
Outstanding, ending	6 years 9 months 14 days
Exercisable	6 years 9 months 3 days
Aggregate Intrinsic Value
Outstanding, beginning | $	$ 19,600
Outstanding, ending | $	132,000
Exercisable | $	$ 292,775

STOCK BASED COMPENSATION (Det27

STOCK BASED COMPENSATION (Details 2) - Consultant Stock Warrants Outstanding [Member]	3 Months Ended
	Jul. 31, 2017USD ($)$ / sharesshares
Number of Warrants
Outstanding, beginning | shares	6,532,500
Outstanding, ending | shares	6,532,500
Exercisable | shares	6,532,500
Weighted Average Exercise Price
Outstanding, beginning | $ / shares	$ 0.25
Outstanding, ending | $ / shares	0.25
Exercisable | $ / shares	$ 0.25
Weighted Average Remaining Contractual Life
Outstanding, beginning	1 year 9 months 14 days
Outstanding, ending	1 year 6 months 14 days
Exercisable	1 year 6 months 14 days
Aggregate Intrinsic Value
Outstanding, beginning | $	$ 177,850
Outstanding, ending | $	598,500
Exercisable | $	$ 598,500

STOCK BASED COMPENSATION (Det28

STOCK BASED COMPENSATION (Details Narrative) - 2014 Employee Stock Plan [Member] - USD ($)	Jun. 10, 2016	Dec. 10, 2015	Mar. 10, 2015	Feb. 24, 2015	Jul. 14, 2014	Jan. 31, 2015	Dec. 31, 2014	Jul. 31, 2017	Apr. 30, 2017
July 2014 [Member]
Stock options outstanding						800,000
Stock options granted					4,150,000
Stock options vested						300,000
Exercise price					$ 0.05
Vested options forfeited								350,000
Unvested option outstanding								800,000
Five Employees [Member]
Stock options granted	1,910,000
Exercise price	$ 0.31
Employees [Member] | February 2015 [Member]
Stock options granted				5,900,000
Vesting period				4 years
Exercise price				$ 0.30
Senior Executive Vice President [Member] | July 2014 [Member]
Remaining vested stock options								450,000
Vesting Immediately [Member] | February 2015 [Member]
Stock options outstanding									2,070,000
Stock options granted				830,000
Option cancelled/expired			1,281,250
Unvested options forfeited		1,718,750						2,070,000
Vesting Immediately [Member] | July 2014 [Member]
Stock options vested					1,100,000
Vesting Immediately [Member] | Five Employees [Member]
Stock options granted	102,500
Vested options forfeited								102,500
Unvested options forfeited								1,807,500
Vesting Immediately [Member] | Five Employees [Member] | February 2015 [Member]
Unvested option outstanding	1,807,500
Vesting Immediately [Member] | Employees [Member] | February 2015 [Member]
Options expired period				Feb. 23, 2025
Share-based Compensation Award, Tranche Three [Member] | July 2014 [Member]
Stock options vested					3,050,000
Vesting description					Vest over a period of three to four years
Share-based Compensation Award, Tranche Three [Member] | Consulting [Member]
Unvested option outstanding								3,050,000
Share-based Compensation Award, [Member]
Stock options outstanding									2,000,000
Option cancelled/expired							1,050,000
Unvested options forfeited								1,250,000
Share-based Compensation Award, [Member] | Vice President [Member]
Stock options outstanding								750,000
Consulting expenses								$ 1,335

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Accrued officers' compensation	$ 1,860,000	$ 1,860,000
Accrued officer payroll taxes	93,279	93,279
Notes payable, related parties	2,300	2,300
Accounts payable - related parties	56,434	$ 49,294
Senior Executive Vice President [Member]
Accounts payable - related parties	54,494
House Counsel [Member]
Accounts payable - related parties	1,815
Former Officer [Member]
Notes payable, related parties	15,300
Accounts payable - related parties	$ 125

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)

Dec. 07, 2017USD ($)

Aug. 04, 2017USD ($)

Oct. 04, 2016USD ($)

Aug. 05, 2016USD ($)

Jul. 14, 2014$ / sharesshares

May 09, 2009USD ($)

Dec. 29, 2017USD ($)

Dec. 18, 2017USD ($)

Sep. 18, 2017USD ($)

Sep. 15, 2017USD ($)

Aug. 24, 2017USD ($)

Oct. 31, 2016USD ($)

Nov. 30, 2015USD ($)

Sep. 30, 2015USD ($)item

Jul. 31, 2015USD ($)

Jul. 31, 2017USD ($)$ / shares

Sep. 19, 2017USD ($)

Apr. 30, 2017USD ($)

Monthly rental rate

$ 11,918

Lease term

2 years

Damages awarded in litigation matter from Consent of Judgement

$ 100,000

Rent deposit

$ 11,918

Stock price | $ / shares

$ 0.50

Settlement amount

98,173

Processing fee

$ 8

State income taxes payable

110,154

$ 110,154

Accrual for taxes, penalties and interest owed to IRS and the State of Delaware from the tax year ending April 30, 2007

186,461

Settlement of lawsuit paid

100,000

Legal fees

$ 3,699

Prepaid legal

7,500

7,500

Accrued income taxes

0

Accrued expenses

238,225

233,820

Accounts payable

$ 1,402,734

$ 1,376,150

February 5, 2018 [Member]

Terms of TCA agreement

1. The Company immediately gives up all right, title and interest to business equipment and office furniture in the premises; 2. The Company immediately gives up all right, title and interest to its deposit in the sum of $11,918; 3. The landlord will continue to store the Company’s football equipment until June 7, 2018; 4. The Company will pay the landlord $40,000 on June 1, 2018 by TCA $40,000; 5. If the Company makes the required $40,000 payment, then it will be entitled to possession of all its football equipment free of any landlord encumbrance and; 6. If the Company fails to make the $40,000 payment, it shall relinquish all right, title and interest in the football equipment to the landlord.

May 31, 2018 [Member]

Description of first amendment settlement

a. In lieu of making the payment of $40,000 on June 1, 2018, the Company will pay the landlord a $5,000 installment of the $40,000 payment on June 4. 2018; b. The Company will pay the landlord $503 on June 4, 2018, as reimbursement for an additional month of storage space rental; and c. The Company will pay the landlord the $35,000 balance of the original $40,000 payment on or before June 30, 2018. d. If the Company fails timely to make any payment specified above, the Company unconditionally and irrevocably transfers all right, title and interest in and to the football equipment in landlord’s possession and landlord may immediately dispose of same as it chooses. On June 4, 2018, the Company made the required $5,000 installment of the $40,000 payment and the $503 reimbursement for an additional month of storage space rental.

Lamnia International [Member] | Pending Litigation [Member]

Payment upon the execution of settlement

$ 153,000

Accounts payable

$ 124,968

Interactive Liquid LLC [Member]

Payment upon the execution of settlement

$ 153,016

Consisting stock valued

26,016

Periodic cash payments

127,000

Accounts payable

153,016

Interactive Liquid LLC [Member] | Tranche [Member]

Periodic cash payments

10,000

Settlement additional payment

$ 30,000

Interactive Liquid LLC [Member] | Pending Litigation [Member]

Lawsuit claim amount

$ 153,016

H&J Ventures, LLC Claim [Member] | Pending Litigation [Member]

Settlement amount

$ 50,000

Lawsuit claim amount

$ 7,800,000

Settlement of lawsuit paid

$ 2,000,000

Settlement sought

$ 6,630,000

Law Firm Having Consent Of Judgement Against Company [Member] | Pending Litigation [Member]

Damages awarded in litigation matter from Consent of Judgement

$ 166,129

Stock price | $ / shares

$ 0.05

Stock issued as compensation for service, shares | shares

100,000

Settlement of lawsuit paid

166,129

Herm Edwards [Member]

Accounts payable

191,667

Owed settlement paid

$ 216,667

Due to related party claim reduced due to termination of services prior to amount invoiced

25,000

Jerry Craig [Member] | Pending Litigation [Member]

Damages awarded in litigation matter from Consent of Judgement

$ 50,000

Payment of settlement

$ 50,000

Accrued expenses

50,000

Jerry Craig [Member] | H&J Ventures, LLC Claim [Member]

Invalid payment

$ 50,000

Internal Revenue Service (IRS) [Member]

Settlement amount

13,785

Payment upon the execution of settlement

$ 2,757

$ 1,000

Payment of settlement

$ 1,757

Percentage of down payment on settlement amount

20.00%

20.00%

Payment of second installment of settlement

2,208

Payment of monthly installment of settlement

$ 2,205

$ 2,205

Application fee for OIC

186

Remaining Original OIC payment

$ 449

2,205

Number of installment in which settlement to be paid | item

4

Accrued expenses

1,764

Owed settlement paid

$ 441

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended
	May 18, 2018	Aug. 02, 2017	Jul. 31, 2017	Apr. 30, 2017
Stock price			$ 0.50
Accrued officers compensation			$ 1,860,000	$ 1,860,000
Convertible notes payable			$ 50,000	$ 50,000
Conversion price			$ 0.30
Subsequent Event [Member]
Stock price	$ 0.02
Proceeds from debt issuance of costs	$ 75,000
Accrued interest rate	8.00%
Due date	May 18, 2019
Bear Interest rate	18.00%
Conversion price description	The Conversion Price is equal to Sixty Percent (60%) of the of the lowest trade of the Common Stock during the ten (10) trading Days immediately preceding a conversion date.
Conversion price	$ 0.012
Expected term	1 year
Expected volatility	263.00%
Discount rate	0.82%
Conversion shares issued	6,666,667
Subsequent Event [Member] | Secured Promissory Note [Member]
Convertible notes payable	$ 80,000
Derivative liability	114,132
Subsequent Event [Member] | Secured Promissory Note [Member] | Lender [Member]
Debt issue costs	5,000
Subsequent Event [Member] | Promissory Note [Member]
Debt issue costs	$ 5,000
Expected term	1 year
Debt discounts	$ 80,000
Conversion option liability	75,000
Fair value expense of conversion option liability	$ 39,132
Attorney Lien [Member] | Subsequent Event [Member]
Non-payment related party		$ 243,034
Former Officers [Member] | President [Member] | Subsequent Event [Member]
Accrued officers compensation			$ 560,000
Former Officers [Member] | Chief Operating Officer [Member] | Subsequent Event [Member]
Accrued officers compensation			$ 560,000