Major League Football (MLFB) 10-Q 18 Mar 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2019	Mar. 15, 2019
Document And Entity Information
Entity Registrant Name	MAJOR LEAGUE FOOTBALL INC
Entity Central Index Key	0001308569
Document Type	10-Q
Document Period End Date	Jan. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		94,493,073
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Emerging Growth company	false
Entity Small Business	true

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jan. 31, 2019	Apr. 30, 2018
CURRENT ASSETS
Cash	$ 9,858	$ 525
Subscription receivable	170,000
Prepaid consulting	20,000
Prepaid legal	7,500	7,500
TOTAL CURRENT ASSETS	207,358	8,025
OTHER ASSETS
Trademarks	500
TOTAL OTHER ASSETS	500
TOTAL ASSETS	207,858	8,025
CURRENT LIABILITIES
Accounts payable	1,577,336	1,603,062
Accounts payable - related parties	73,775	60,596
Accrued former officer compensation	740,000	740,000
Accrued expenses	286,082	271,841
State income taxes payable	110,154	110,154
Convertible unsecured promissory note	50,000	50,000
Convertible secured promissory notes, net of $29,590 debt discount	135,410	100,000
Conversion option liability	293,700
Notes payable	230,000	230,000
Note payable, related party	2,300	2,300
Accrued former officer payroll taxes	37,111	37,111
Accrued interest	139,282	106,421
TOTAL CURRENT LIABILITIES	3,675,150	3,311,485
COMMITMENTS AND CONTINGENCIES (NOTE 6)
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value, 300,000,000 shares authorized; 73,493,073 and 59,499,488 shares issued and 71,993,073 and 57,999,488 shares outstanding at January 31, 2019 and April 30, 2018, respectively	71,993	57,999
Common stock issuable, 16,000,000 and zero shares at January 31, 2019 and April 30, 2018, respectively	16,000
Additional paid-in capital	23,480,635	23,189,494
Accumulated deficit	(27,035,920)	(26,550,953)
TOTAL STOCKHOLDERS' DEFICIT	(3,467,292)	(3,303,460)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 207,858	$ 8,025

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
CURRENT LIABILITIES
Debt discount	$ 29,590
STOCKHOLDERS' DEFICIT
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	73,493,073	59,499,488
Common stock, shares outstanding	71,993,073	57,999,488
Common stock issuable	$ 16,000,000	$ 0

STATEMENTS OF OPERATIONS (UNAUD

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Operating Expenses
Salaries and wages				$ 900
Professional fees	86,479	21,303	147,361	177,314
General and administrative	9,183	6,077	21,393	55,878
Total Operating Expenses	95,662	27,380	168,754	234,092
Operating Loss	(95,662)	(27,380)	(168,754)	(234,092)
Other Income (Expense)
Tax penalties and interest	(4,818)	(4,538)	(14,242)	(13,414)
Write-off of furniture, fixtures and equipment				(2,494)
Prior year adjustment to accounts payable				34,980
Interest expense	(32,078)	(6,833)	(83,271)	(49,913)
Initial fair value of conversion option liability			(39,132)
Loss from change in fair value of conversion option liability	(239,732)		(179,568)
Total Other Income (Expense)	(276,628)	(11,371)	(316,213)	(30,841)
Net Loss	$ (372,290)	$ (38,751)	$ (484,967)	$ (264,933)
Basic and Diluted Net Loss Per Share	$ (0.01)	$ 0	$ (0.01)	$ 0
Weighted Average Shares - Basic and Diluted	68,494,745	57,564,705	62,810,229	56,753,433

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT (UNAUDITED) - USD ($)	Common Stock	Common Stock Issuable	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, Shares at Apr. 30, 2017	54,416,295	400,000
Beginning balance, Amount at Apr. 30, 2017	$ 54,416	$ 400	$ 21,927,952	$ (26,197,339)	$ (4,214,571)
Issuance of common stock to employees for services - $0.06 per share, Shares	15,000
Issuance of common stock to employees for services - $0.06 per share, Amount	$ 15		885		900
Conversion of convertible secured promissory note, Shares	2,168,193
Conversion of convertible secured promissory note, Amount	$ 2,168		67,832		70,000
Issuance of common stock for cash that was previously issuable, Shares	400,000	(400,000)
Issuance of common stock for cash that was previously issuable, Amount	$ 400	$ (400)
Revaluation of stock options issued for consulting services over vesting period			5,695		5,695
Exercise of stock warrant - $0.01 per share, Shares	1,000,000
Exercise of stock warrant - $0.01 per share, Amount	$ 1,000		9,000		10,000
Waiver of two former officers accrued compensation			1,176,168		1,176,168
Net loss, nine months ended January 31, 2018				(264,933)	(264,933)
Ending balance, Shares at Jan. 31, 2018	57,999,488
Ending balance, Amount at Jan. 31, 2018	$ 57,999		23,187,532	(26,462,272)	(3,216,741)
Beginning balance, Shares at Oct. 31, 2017	56,999,488
Beginning balance, Amount at Oct. 31, 2017	$ 56,999		22,004,834	(26,423,521)	(4,361,688)
Revaluation of stock options issued for consulting services over vesting period			(2,470)		(2,470)
Exercise of stock warrant - $0.01 per share, Shares	1,000,000
Exercise of stock warrant - $0.01 per share, Amount	$ 1,000		9,000		10,000
Waiver of two former officers accrued compensation			1,176,168		1,176,168
Net loss, nine months ended January 31, 2018				(38,751)	(38,751)
Ending balance, Shares at Jan. 31, 2018	57,999,488
Ending balance, Amount at Jan. 31, 2018	$ 57,999		23,187,532	(26,462,272)	(3,216,741)
Beginning balance, Shares at Apr. 30, 2018	57,999,488
Beginning balance, Amount at Apr. 30, 2018	$ 57,999		23,189,494	(26,550,953)	(3,303,460)
Issuance of common stock for cash - $0.01 per share, Shares	11,000,000
Issuance of common stock for cash - $0.01 per share, Amount	$ 11,000		99,000		110,000
Issuance of common stock for cash - $0.0125 per share, Shares		16,000,000
Issuance of common stock for cash - $0.0125 per share, Amount		$ 16,000	184,000		200,000
Conversion of convertible secured promissory note, Shares	2,993,585
Conversion of convertible secured promissory note, Amount	$ 2,994		12,006		15,000
Revaluation of stock options issued for consulting services over vesting period			(3,865)		(3,865)
Net loss, nine months ended January 31, 2018				(484,967)	(484,967)
Ending balance, Shares at Jan. 31, 2019	71,993,073	16,000,000
Ending balance, Amount at Jan. 31, 2019	$ 71,993	$ 16,000	23,480,635	(27,035,920)	(3,467,292)
Beginning balance, Shares at Oct. 31, 2018	58,819,160	6,000,000
Beginning balance, Amount at Oct. 31, 2018	$ 58,819	$ 6,000	23,248,809	(26,663,630)	(3,350,002)
Issuance of common stock for cash - $0.01 per share, Shares	5,000,000
Issuance of common stock for cash - $0.01 per share, Amount	$ 5,000		45,000		50,000
Issuance of common stock for cash - $0.0125 per share, Shares		16,000,000
Issuance of common stock for cash - $0.0125 per share, Amount		$ 16,000	184,000		200,000
Conversion of convertible secured promissory note, Shares	2,173,913
Conversion of convertible secured promissory note, Amount	$ 2,174		2,826		5,000
Issuance of common stock for cash that was previously issuable, Shares	6,000,000	(6,000,000)
Issuance of common stock for cash that was previously issuable, Amount	$ 6,000	$ (6,000)
Net loss, nine months ended January 31, 2018				(372,290)	(372,290)
Ending balance, Shares at Jan. 31, 2019	71,993,073	16,000,000
Ending balance, Amount at Jan. 31, 2019	$ 71,993	$ 16,000	$ 23,480,635	$ (27,035,920)	$ (3,467,292)

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (484,967)	$ (264,933)
Adjustments to reconcile net loss to net cash used in operating activities:
Write-off of furniture, fixtures and equipment		2,494
Issuance of common stock to employees for services		900
Revaluation of stock options issued for consulting services over service period	(3,865)	5,695
Amortization of debt discount on convertible secured promissory note	50,410
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
Initial fair value of conversion option liability	39,132
Loss from change in fair value of conversion option liability	179,568
Changes in operating assets and liabilities:
Prepaid audit		(14,500)
Prepaid consulting	(20,000)	83
Accounts payable	(25,726)	188,913
Accounts payable - related parties	13,179	17,772
Accrued expenses	14,241	13,414
Accrued interest	32,861	25,700
Net cash used in operating activities	(205,167)	(249)
CASH FLOWS FROM INVESTING ACTIVITIES
Trademark filing extension fee	(500)
Net cash used in investing activities	(500)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of note payable	75,000
Proceeds from issuance of common stock	110,000
Proceeds from common stock issuable	30,000
Net cash provided by financing activities	215,000
NET INCREASE (DECREASE) IN CASH	9,333	(249)
CASH - BEGINNING OF PERIOD	525	249
CASH - END OF PERIOD	9,858
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS
CASH PAID FOR INCOME TAXES
CASH PAID FOR INTEREST
NON-CASH INVESTING AND FINANCING ACTIVITIES
Exercise of common stock to employees previously unvested		5,695
Exercise of stock warrant for consulting services from related party		10,000
Subscription receivable	170,000
Conversion of convertible secured promissory note	$ 15,000	$ 70,000

NATURE OF OPERATIONS, BASIS OF

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
NOTE 1. NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Major League Football, Inc. (the “Company”) is seeking to establish, develop and operate MLFB as a professional spring/summer football league. Our anticipated launch is a training camp in March of 2019 with a regular eight team season commencing in May 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 and net cash used in operating activities of $205,167 and $249 for the nine months ended January 31, 2019 and 2018, respectively. Additionally, at January 31, 2019, the Company has a working capital deficit of $3,467,792, an accumulated deficit of $27,035,920 and a stockholders' deficit of $3,467,292, which could have a material impact on the Company's financial condition and operations. In view of these matters, rec overability 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. Specifically, we will need to raise approximately $3 million between March and April 2019 and a subsequent raise and offerings of $20 million between April 2019 and July 2019, to cover our operating expenses for a full 2019 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 res 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, 2018, as filed with the SEC on November 19, 2018. The interim operating results for the nine months ending January 31, 2019 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 derivative liabilities, valuation of equity-based instruments issued for other than cash and valuation allowance on deferred tax assets. Cash and Cash Equivalents For purposes 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 January 31, 2019 and April 30, 2018. 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 January 31, 2019 and April 30, 2018, 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. 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. Fair Value of Financial Instruments ASC 820, Fair Value Measurements and Disclosures, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, unsecured convertible notes payable, secured convertible notes payable, notes payable, notes payable – related party and an embedded conversion option liability. Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments, the Company believes that the recorded values of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Assets and liabilities measured at fair value on a recurring/non-recurring basis consist of the following at January 31, 2019: Carrying Value At January 31, Fair Value Measurements at January 31, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 293,700 $ — $ — $ 293,700 The following is a summary of activity of Level 3 assets and liabilities for the nine months ended January 31, 2019: Embedded Conversion Option Liability Balance – April 30, 2018 $ — Initial value of conversion option liability 39,132 Initial value of debt discount of conversion option liability 75,000 Loss from change in the fair value of conversion option liability 179,568 Balance – January 31, 2019 $ 293,700 Changes in fair value of the conversion option liability are included as a separate Other Income (Expense) item in the accompanying unaudited Statement of Operations. Stock Subscription Receivable The Company records stock issuances at the effective date. If the subscription is not funded upon issuance, the Company records a stock subscription receivable as a current asset on the balance sheet. When stock subscription receivables are not received prior to the issuance of financial statements at a reporting date in satisfaction of the requirements under ASC 505-10-45-2, the stock subscription receivable is reclassified as a contra account to stockholders’ equity (deficit) on the balance sheet. 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 nine months ended January 31, 2019 or 2018, 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 nine months ended January 31, 2019 and 2018, 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 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 January 31, 2019, there were options to purchase 1,240,000 shares of the Company’s common stock, 3,362,500 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 26,363,294 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	9 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
NOTE 2. DEBT	January 31, 2019 April 30, 2018 Notes Payable: Note payable – January 6, 2016. Interest at 8% and principal payable on demand – in default. $ 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 – in default. 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 At January 31, 2019, the Company has previously recorded $230,000 of Notes Payable from seven third parties and the principal and interest are payable on demand. The interest rate for the Notes Payable is from 4% to 8% annually and during the nine months ended January 31, 2019, the Company recorded $11,038 of interest expense in the accompanying unaudited Statement of Operations and at January 31, 2019, the Company has accrued $41,885 of interest related to the Notes Payable as accrued interest in the accompanying unaudited Balance Sheet. January 31, 2019 April 30, 2018 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 At January 31, 2019, the Company has previously recorded $2,300 of Notes Payable, Related Party from a former officer of the Company. There is no formal agreement and no interest is being accrued by the Company with the principal due on demand. January 31, 2019 April 30, 2018 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 At January 31, 2019, the Company has previously recorded $50,000 of convertible unsecured notes payable. The terms include interest accrued at 5% annually and the principal and interest was payable in one year on April 14, 2017. The unsecured convertible promissory note is in default at January 31, 2019 and the note holder has several remedies including calling the principal amount and accrued interest due and payable immediately. 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. For the nine months ended January 31, 2019, the Company recorded $1,890 of interest expense in the accompanying unaudited Statement of Operations and at January 31, 2019, the Company has accrued $7,006 of interest related to the convertible unsecured note payable Notes Payable as accrued interest in the accompanying unaudited Balance Sheet. January 31, 2019 April 30, 2018 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 $ 85,000 $ 100,000 Secured convertible promissory note payable – originally issued May 17, 2018 - Interest accrued at 8% - principal and interest due May 17, 2019 80,000 - Less: debt discount (29,590 ) - Total Convertible Secured Notes Payable, net of debt discount $ 135,410 $ 100,000 Convertible Secured Note Payable - #1 At January 31, 2019, the Company has recorded a remaining balance of $85,000 from an original $550,000 face value convertible secured promissory note. From May 18, 2018 through January 10, 2019, the lender elected to convert $15,000 of the principal amount of the promissory note into 2,993,585 shares of common stock resulting in a note balance of $85,000 at January 31, 2019. See Note 3 – Stock. The promissory note was due and payable on June 9, 2017 and as a result, is in default at January 31, 2019. However, the lender has not notified the Company of the default in writing but, the lender has several remedies including calling the principal amount and accrued interest due and payable immediately. The promissory note includes customary affirmative and negative covenants of the Company was in default of a covenant to (1) be quoted or listed on at least one of the OTC Markets (OTCQX, OTCQB or OTC-Pink) or an equivalent replacement exchange, the Nasdaq National Market, the Nasdaq Small-Cap Market, the New York Stock Exchange, or the American Stock Exchange and (2) the Company shall be in compliance with (as “current”), or otherwise comply with the reporting requirements of the Exchange Act. On January 8, 2019, the Company received a waiver from the lender for these items through March 31, 2019 and is no longer in default of these specific items. The Company is accruing interest at the default rate of twenty-two percent (22%) per annum, or the highest rate permitted by law, from the due date thereof until the same is paid. During the nine months ended January 31, 2019, the Company recorded $15,375 of interest expense in the accompanying unaudited Statement of Operations and at January 31, 2019, $85,832 of accrued interest was recorded in the accompanying unaudited Balance Sheet. Convertible Secured Note Payable - #2 On May 17, 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 17, 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 Conversion Price is subject to “full ratchet” and other customary anti-dilution protections. The promissory note includes customary affirmative and negative covenants of the Company was in default of a covenant to (1) be quoted on or before July 17, 2018 or listed on at least one of the OTC Markets (OTCQX, OTCQB or OTC-Pink) or an equivalent replacement exchange, the Nasdaq National Market, the Nasdaq Small-Cap Market, the New York Stock Exchange, or the American Stock Exchange and (2) after July 17, 2018, the Company shall be in compliance with (as “current”), or otherwise comply with the reporting requirements of the Exchange Act. On January 8, 2019, the Company received a waiver from the lender for these items through March 31, 2019 and is no longer in default. The Company evaluated the secured convertible promissory note in accordance with ASC 815 “ Derivatives and Hedging On the note issue date of May 17, 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) debt discount from conversion option liability of $75,000. As a result, the Company recorded $39,132 for the initial fair value of the conversion option liability in Other Income (Expense) in the accompanying unaudited Statement of Operations. For the period from the note issue date of May 17, 2018 to January 31, 2019, the Company recorded $50,410 for amortization of the debt discounts discussed above and recorded to interest expense in the accompanying unaudited Statement of Operations. The Company performed a revaluation of the conversion option liability using the Binomial Lattice Pricing Model at January 31, 2019 that resulted in a value of $293,700. As a result, the Company recorded $239,732 of a loss from the change in the fair value of conversion option liability, recorded in Other Income (Expense) in in the accompanying unaudited Statement of Operations for the three months ended January 31, 2019. The revaluation of the conversion option liability at January 31, 2019 was calculated using the Binomial Lattice option pricing model with the following assumptions; stock price $0.02, conversion price $0.006, expected term of 0.24 years, expected volatility of 376% and discount rate of 2.36%. The change in the conversion option liability assumed that 17,777,778 shares would be issued upon conversion of the promissory note at January 31, 2019.

STOCK

STOCK	9 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
NOTE 3. STOCK	Common Stock: The Company is authorized to issue up to 300,000,000 shares of common stock at $0.001 par value per share. Effective February 15, 2019, the Company amended its Articles of Incorporation to increase authorized shares of common stock from 200,000,000 to 300,000,000. Effective August 23, 2018, the Company amended its Articles of Incorporation such that all 200,000,000 shares shall be designated as common stock and the prior authorized designated 50,000,000 shares of convertible preferred stock, par value $0.001 per share were converted to common stock. As a result, the Company has no authorized preferred stock. At January 31, 2019, 87,993,073 shares were issued, issuable 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 and excluded from the shares issued and outstanding at January 31, 2019. 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 Company plans to pursue the return of the 1,500,000 unvested shares held by the employees to be returned to treasury. Common Stock Issued On July 18, 2018, the lender of a convertible secured promissory, elected to exercise their right to convert $10,000 of the remaining $100,000 convertible secured promissory note at April 30, 2018 (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 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 a Conversion Price of $0.02 per share on the conversion date, the Company issued 819,672 shares of common stock to the lender. On June 8, 2018, the Company received $10,000 of proceeds from a private placement offering, representing 1,000,000 shares of stock at a sales price of $0.01 per share from a related party investor. See Note 5 Related Party Transactions. On October 5, 2018, the Company received $50,000 of proceeds from a private placement offering, representing 5,000,000 shares of stock at a sales price of $0.01 per share. On December 7, 2018, the Company received $50,000 of proceeds from a private placement offering, representing 5,000,000 shares of stock at a sales price of $0.01 per share from a related party investor. See Note 5 – Related Party Transactions. On January 11, 2019, the lender of a convertible secured promissory, elected to exercise their right to convert $5,000 of the remaining $90,000 convertible secured promissory note (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 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 a Conversion Price of $0.002 per share on the conversion date, the Company issued 2,173,913 shares of common stock to the lender. Common Stock Issuable On January 30, 2019, the Company and an investor executed a subscription agreement from a private placement offering for the sale of 16,000,000 shares of stock at a purchase price of $0.0125 per share or a total of $200,000. On January 30, 2019, the Company received $30,000 of proceeds from the offering representing 2,400,000 shares of stock. The remaining $170,000 of proceeds were received by the Company on February 6, 2019 (See Note 7 – Subsequent Events) and because they were received before the issuance of these unaudited financial statements, the Company recorded the $170,000 as a subscription receivable in the accompany unaudited balance sheet at January 31, 2019. The 16,000,000 shares of stock are recorded by the Company as Common Stock Issuable in the accompanying unaudited Balance Sheet at January 31, 2019. See Note 5 – Related Party Transactions.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	9 Months Ended
	Jan. 31, 2019
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. At April 30, 2018, only 1,200,000 of these options were outstanding and were held by the Senior Executive Vice President of the Company as the other stock options were either forfeited or terminated since being granted. For the 1,200,000 stock options held by the Senior Vice President of the Company, 450,000 vested on the grant date of July 14, 2014 and the remaining 750,000 had a four (4) year vesting period through July 14, 2018. The 750,000 unvested stock options held by the Senior Executive Vice President of the Company were re-measured for the final time at July 14, 2018 (fully vested) and the Company recorded $3,865 as a credit to consulting expense during the nine months ended January 31, 2019 in the accompanying unaudited Statement of Operations. The Company used the following assumptions in estimating fair value: Stock Price (re-measurement date of July 14, 2018) $ 0.02 Exercise Price $ 0.05 Expected Remaining Term 5.95 years Volatility 82 % Annual Rate of Quarterly Dividends 0.00 % Risk Free Interest Rate 1.94 % The following table summarizes employee and consultant stock option activity of the Company for the nine months ended January 31, 2019: Stock Options Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (Years) Value Outstanding, April 30, 2018 1,240,000 $ 0.08 6.04 $ — No activity — $ — — $ — Outstanding, January 31, 2019 1,240,000 $ 0.08 5.28 $ — Exercisable, January 31, 2019 1,240,000 $ 0.08 5.28 $ — In August 2018 and January 2019, 1,800,000 and 370,000 warrants, respectively, expired as they were not exercised before the end of the exercise period. The following table summarizes stock warrant activity of the Company for the nine months ended January 31, 2019: Stock Warrants Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Life (Years) Value Outstanding, April 30, 2018 5,532,500 $ 0.25 0.70 $ 116,000 Expired August 2018 (1,800,000 ) $ — — $ — Expired January 2019 (370,000 ) $ — — $ — Outstanding, January 31, 2019 3,362,500 $ 0.22 0.41 $ 28,000 Exercisable, January 31, 2019 3,362,500 $ 0.22 0.41 $ 28,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
NOTE 5. RELATED PARTY TRANSACTIONS	The Company has previously accrued $740,000 for unpaid former officer compensation and accrued $37,111 for the employers share of payroll taxes related to the unpaid former officer compensation in the accompanying unaudited Balance Sheet. The accrued compensation is related to two former officers and the Company believes that because of the termination of all officers, there is no employment agreement or compensation due to the former officers. At January 31, 2019, the Company has a $2,300 remaining unpaid balance on a promissory note due to a former officer that originally was $15,300 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 classified the promissory note as Notes Payable – Related Parties in the accompanying unaudited Balance Sheet. See Note 2 – Debt. At January 31, 2019, the Company has recorded $73,775 of accounts payable – related parties for Company related expenses. This includes $52,448 paid by the Senior Executive Vice President on behalf of the Company, $18,258 paid by the Director of Services and Procurement on behalf of the Company, $1,815 paid by the Company’s former authorized house counsel on behalf of the Company and $125 paid by a former officer of the Company on behalf of the Company. The $52,448 owed to the Senior Vice President of the Company includes a reduction of $10,000 on December 10, 2017 from the exercise of 1,000,000 stock warrants at an exercise price of $0.01 per share. The $10,000 exercise price was paid by electing to reduce the balance due under expenses owed by the Company.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
NOTE 6. COMMITMENTS AND CONTINGENCIES	Office Lease On August 28, 2017, the Company was served with a Motion for Final Judgment related to a lease agreement for its corporate headquarters and training facility in Lakewood Ranch, Manatee County, Florida. 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. From May 31, 2018 through February 28, 2019, the landlord and the Company executed nine amendments 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 has paid the landlord $28,000 of the $40,000 payment; and b. The Company has paid the landlord $5,030 as reimbursement for an additional months of storage space rental; and c. The Company will pay the landlord the remaining $12,000 balance on or before March 31, 2019. As a result of the ninth amendment dated February 28, 2019, the Company was allowed to remove certain football equipment and uniforms but not all equipment. If the Company fails to make the $12,000 payment on March 31, 2019, the Company unconditionally and irrevocably transfers all right, title and interest in and to the remaining football equipment in landlord’s possession and landlord may immediately dispose of same as it chooses. 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. 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. 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 in the accompanying unaudited Balance Sheet at January 31, 2019. The Company is still in discussions with the law firm related to this Judgment and anticipates a resolution in the future. 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 “retaining lien” states that Mr. Bovi will retain all documents in his possession unless paid the amount outstanding as described above. Vendor Lawsuits H&J Ventures, LLC 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 January 31, 2019. 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. 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. A trial date was set for October 3, 2018. On August 13, 2018, the Company and the Trustee executed a Stipulation and Consent Order specifying that the Company would pay the Trustee $50,000 by August 31, 2018. If payment was not made timely by the Company and was not cured within three (3) days of the August 31, 2018 date, a consent judgment in the amount of $70,000 would be entered against the Company. The Company did not make the required payment within the timeframe and as a result, a judgment in the amount of $70,000 was entered against the Company. The Company recorded accrued expenses of $70,000 for the potential settlement in the accompanying unaudited Balance Sheet at January 31, 2019. Interactive Liquid LLC: 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, said sum 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 January 31, 2019. 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. Lamnia International: 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 January 31, 2019. 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. Herm Edwards: 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 $216,668. The Company has recorded accounts payable to Mr. Edwards of $191,667 in the accompanying Unaudited Balance Sheet at January 31, 2019. 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 January 31, 2019, 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 January 31, 2019. Additionally, the Company owes the State of Delaware for penalties and interest from the tax year ending April 30, 2007 of $214,318, which is included as accrued expenses in the accompanying unaudited Balance Sheet at January 31, 2019. 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 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 January 31, 2019. 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. 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. SEC Correspondence On April 19, 2018, the Company received correspondence from the SEC Division of Corporate Finance related to non-compliance with the reporting requirements under Section 13(a) of the Securities Act of 1934. The Company responded to the SEC on April 30, 2018 providing information that its past due April 30, 2017 Form 10-K was filed on April 25, 2018 and that it was actively preparing past due 10-Q filings for the periods ended July 31, 2017, October 31, 2017 and January 31, 2018. The Company requested a sixty (60) day extension to file the past due 10-Q reports. The Company filed the past due 10-Q reports with the SEC on June 11, 2018. The Company filed its Form 10-K and the financial statements for the year ended April 30, 2018 on November 19, 2018 but, were not timely filed. As the Company had not timely filed its Form 10-K for the year ended April 30, 2018, the Company may be subject, without further notice, to an administrative proceeding to revoke its registration under the Securities Act of 1934. Additionally, the Company had not timely filed its Form 10-Q for the three months ended July 31, 2018 and October 31, 2018. As of the date of these unaudited financial statements for the three months ended January 31, 2019, the Company has received no further correspondence from the SEC. Business Agreement Effective November 16, 2018, the Company entered into a Master Business Agreement (“Master Agreement”) with a third-party consulting firm to provide the following services related to the Company’s planned 2019 football season: (1) marketing and communications, (2) sponsorship development and sales, (3) distribution and broadcasts and (4) production and show creation. The Master Agreement has a term of one year through November 16, 2019 and provides for both cash and common stock payments for each of the above four service areas. The services to be provided are contingent on the Company obtaining a minimum $3,000,000 of investor funding which had not occurred as of the date of these unaudited financial statements. On January 30, 2019, the Company paid the consultant $20,000 as a good faith payment and the Company has recorded the payment as prepaid consulting in the accompanying unaudited balance sheet at January 31, 2019. See Note 7 – Subsequent Events.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
NOTE 7. SUBSEQUENT EVENTS	Effective February 5, 2019, the Company entered into a Master Services Agreement (“Master Services”) with a third-party consulting firm to provide social and digital consulting for the Company. The Master Services included an initial Statement of Work (“SOW”) in the amount of $167,500 for services through October 31, 20-19. The SOW provided for an initial signing payment of $25,000 upon the execution of the SOW and $15,000 payments to be made through October 31, 2019. The Company made the $25,000 signing payment on February 21, 2019 and will be recorded as consulting expense in the Statement of Operations. On January 30, 2019, the Company executed a subscription agreement with the related party investor for the sale of 16,000,000 shares of stock for a total of $200,000, with an initial $30,000 of proceeds received by the Company on the same date. On February 6, 2019, the Company received $170,000 of proceeds from this private placement offering, representing 13,600,000 shares of stock at a sales price of $0.0125 per share to a related party investor. See below discussion, Note 3 – Stock and Note 5 Related Party Transactions. On February 7, 2019, the Company paid an additional $30,000 to the Consultant under the Master Agreement discussed in Note 6 – Commitments and Contingencies. On March 6, 2019, the Company received $100,000 of proceeds from a private placement offering, representing 5,000,000 shares of stock at a sales price of $0.02 per share to a related party investor. As of the date of these unaudited financial statements, the related party investor owns 26,000,000 shares of the Company’s $0.001 par value common stock representing approximately 28% of the Company’s issued shares of common stock. See above discussion and Note 5 – Related Party Transactions. On March 9, 2019, the Company held a Pro Day tryout in Ventura, California for the anticipated April 2019 football season launch. Additionally, the Company has Pro Day tryouts scheduled in other cities for each of the weekends from March 16, 2019 through March 30, 2019. Effective March 12, 2019, the Company entered into a lease agreement to rent the War Memorial Stadium in Little Rock, Arkansas for a minimum of four and a maximum of five football games for the 2019 football season. The payment for each event is $10,000 plus additional expenses including security and expenses for a total of $14,225 per event. Additionally, the Company paid a $5,000 non-refundable deposit with the execution of the lease agreement.

NATURE OF OPERATIONS, BASIS O_2

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2019
Nature Of Operations Basis Of Presentation Going Concern And Summary Of 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 derivative liabilities, valuation of equity-based instruments issued for other than cash and valuation allowance on deferred tax assets.
Cash and Cash Equivalents	For purposes 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 January 31, 2019 and April 30, 2018.
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 January 31, 2019 and April 30, 2018, 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.
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.
Fair Value of Financial Instruments	ASC 820, Fair Value Measurements and Disclosures, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, unsecured convertible notes payable, secured convertible notes payable, notes payable, notes payable – related party and an embedded conversion option liability. Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments, the Company believes that the recorded values of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Assets and liabilities measured at fair value on a recurring/non-recurring basis consist of the following at January 31, 2019: Carrying Value At January 31, Fair Value Measurements at January 31, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 293,700 $ — $ — $ 293,700 The following is a summary of activity of Level 3 assets and liabilities for the nine months ended January 31, 2019: Embedded Conversion Option Liability Balance – April 30, 2018 $ — Initial value of conversion option liability 39,132 Initial value of debt discount of conversion option liability 75,000 Loss from change in the fair value of conversion option liability 179,568 Balance – January 31, 2019 $ 293,700 Changes in fair value of the conversion option liability are included as a separate Other Income (Expense) item in the accompanying unaudited Statement of Operations.
Stock Subscription Receivable	The Company records stock issuances at the effective date. If the subscription is not funded upon issuance, the Company records a stock subscription receivable as a current asset on the balance sheet. When stock subscription receivables are not received prior to the issuance of financial statements at a reporting date in satisfaction of the requirements under ASC 505-10-45-2, the stock subscription receivable is reclassified as a contra account to stockholders’ equity (deficit) on the balance sheet.
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 nine months ended January 31, 2019 or 2018, 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 nine months ended January 31, 2019 and 2018, 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 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 January 31, 2019, there were options to purchase 1,240,000 shares of the Company’s common stock, 3,362,500 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 26,363,294 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 SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jan. 31, 2019
Nature Of Operations And Summary Of Significant Accounting Policies
Summary of Assets and liabilities measured at fair value on a recurring and non-recurring basis	Carrying Value At January 31, Fair Value Measurements at January 31, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 293,700 $ — $ — $ 293,700
Schedule of conversion option liability	Embedded Conversion Option Liability Balance – April 30, 2018 $ — Initial value of conversion option liability 39,132 Initial value of debt discount of conversion option liability 75,000 Loss from change in the fair value of conversion option liability 179,568 Balance – January 31, 2019 $ 293,700

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Jan. 31, 2019
Debt
Schedule of Notes Payable	January 31, 2019 April 30, 2018 Notes Payable: Note payable – January 6, 2016. Interest at 8% and principal payable on demand – in default. $ 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 – in default. 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	January 31, 2019 April 30, 2018 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	January 31, 2019 April 30, 2018 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	January 31, 2019 April 30, 2018 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 $ 85,000 $ 100,000 Secured convertible promissory note payable – originally issued May 17, 2018 - Interest accrued at 8% - principal and interest due May 17, 2019 80,000 - Less: debt discount (29,590 ) - Total Convertible Secured Notes Payable, net of debt discount $ 135,410 $ 100,000

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	9 Months Ended
	Jan. 31, 2019
Stock Based Compensation Tables Abstract
Schedule of Fair Value Assumptions Used to Value Stock Options	Stock Price (re-measurement date of July 14, 2018) $ 0.02 Exercise Price $ 0.05 Expected Remaining Term 5.95 years Volatility 82 % Annual Rate of Quarterly Dividends 0.00 % Risk Free Interest Rate 1.94 %
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, 2018 1,240,000 $ 0.08 6.04 $ — No activity — $ — — $ — Outstanding, January 31, 2019 1,240,000 $ 0.08 5.28 $ — Exercisable, January 31, 2019 1,240,000 $ 0.08 5.28 $ —
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, 2018 5,532,500 $ 0.25 0.70 $ 116,000 Expired August 2018 (1,800,000 ) $ — — $ — Expired January 2019 (370,000 ) $ — — $ — Outstanding, January 31, 2019 3,362,500 $ 0.22 0.41 $ 28,000 Exercisable, January 31, 2019 3,362,500 $ 0.22 0.41 $ 28,000

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Conversion option liability	$ 293,700
Level 1 [Member]
Conversion option liability
Level 2 [Member]
Conversion option liability
Level 3 [Member]
Conversion option liability	$ 293,700

NATURE OF OPERATIONS AND SUMM_3

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - Level 3 [Member]	9 Months Ended
	Jan. 31, 2019USD ($)
Embedded Conversion Option Liability
Balance - April 30, 2018
Initial value of conversion option liability	39,132
Initial value of debt discount of conversion option liability	75,000
Loss from change in the fair value of conversion option liability	179,568
Balance - January 31, 2019	$ 293,700

NATURE OF OPERATIONS, BASIS O_3

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Apr. 30, 2018	Oct. 31, 2017	Apr. 30, 2017
Net cash used in operating activities	$ (205,167)	$ (249)
Working capital deficit	(3,467,292)
Accumulated deficit	$ (27,035,920)			$ (26,550,953)
Issuance of common stock shares related to convertible debt	26,363,294
Issuance of common stock shares reserved	166,667
Stockholders' deficit	$ (3,467,292)	$ (3,216,741)	$ (3,350,002)	$ (3,303,460)	$ (4,361,688)	$ (4,214,571)
Short-term financing description	We will need to raise approximately $3 million between March and April 2019 and a subsequent raise and offerings of $20 million between April 2019 and July 2019, to cover our operating expenses for a full 2019 training camp and playing season in our designated cities
Warrant [Member]
Purchase of common stock shares	3,362,500
Options [Member]
Purchase of common stock shares	1,240,000

DEBT (Details)

DEBT (Details) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
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 ($)	Jan. 31, 2019	Apr. 30, 2018
Debt Details 1Abstract
Notes Payable, Related Party	$ 2,300	$ 2,300

DEBT (Details 2)

DEBT (Details 2) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
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 ($)	Jan. 31, 2019	Jan. 11, 2019	Apr. 30, 2018
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	$ 85,000		$ 100,000
Secured convertible promissory note payable – originally issued May 17, 2018 - Interest accrued at 8% - principal and interest due May 17, 2019	80,000
Less: debt discount	(29,590)
Total Convertible Secured Notes Payable, net of debt discount	$ 135,410	$ 90,000	$ 100,000

DEBT (Details Narrative)

DEBT (Details Narrative)	1 Months Ended	3 Months Ended		9 Months Ended
	May 17, 2018USD ($)Integer$ / sharesshares	Jan. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2018USD ($)	Jan. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2018USD ($)	Jan. 11, 2019$ / shares	Apr. 30, 2018USD ($)shares
Notes payable, gross		$ 230,000		$ 230,000			$ 230,000
Interest expense		32,078	$ 6,833	83,271	$ 49,913
Notes payable, related parties		2,300		2,300			$ 2,300
Debt instrument, conversion price (dollars per share) | $ / shares						$ 0.002
Accrued interest		85,832		85,832
Notes principal balance		$ 85,000		$ 85,000
Common stock shares issued | shares		73,493,073		73,493,073			59,499,488
Conversion price | $ / shares		$ 0.006		$ 0.006
Stock Price | $ / shares		$ 0.02		$ 0.02
Expected term				2 months 27 days
Volatility				376.00%
Discount rate				2.36%
Amortization of debt discount on convertible secured promissory note				$ 50,410
Conversion option liability		$ 293,700		293,700
Change in fair value of conversion option liability				$ (39,132)
Change in the conversion option liability | shares				17,777,778
Loss from change in fair value of conversion option liability		(239,732)		$ (179,568)
Unsecured Note Payable [Member]
Notes payable, gross		$ 50,000		50,000
Interest expense				$ 1,890
Debt instrument, interest rate		5.00%		5.00%
Debt instrument, conversion price (dollars per share) | $ / shares		$ 0.30		$ 0.30
Accrued interest		$ 7,006		$ 7,006
May 18, 2018 through January 10, 2019 [Member]
Notes principal balance		15,000		15,000
Convertible Secured Note Payable 2 [Member]
Fair value of warrants	$ 39,132
Conversion liability	75,000
Notes payable, gross	$ 75,000
Debt instrument, interest rate	8.00%
Proceeds from issuance of convertible promissory notes	$ 80,000
Debt instrument, conversion price (dollars per share) | $ / shares	$ 0.012
Debt issuance cost	$ 5,000
Number of trading days | Integer	10
Derivative liability	$ 114,132
Stock Price | $ / shares	$ 0.02
Expected term	1 year
Volatility	263.00%
Discount rate	0.82%
Issuance of common stock upon conversion of promissory note | shares	6,666,667
Debt conversion, 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.
Secured Promissory Note Dated March 9 [Member] | Secured promissory notes [Member]
Remaining balance		85,000		85,000
Debt instrument, face amount		$ 550,000		$ 550,000
Common stock shares issued | shares		2,993,585		2,993,585
October 3, 2016 Promissory Note [Member]
Accrued interest		$ 41,885		$ 41,885
Note Payable [Member]
Notes payable, gross		$ 100,000		$ 100,000			$ 100,000
Interest rate description				The interest rate for the Notes Payable is from 4% to 8% annually and during the nine months ended January 31, 2019
Interest expense				$ 11,038

STOCK (Details Narrative)

STOCK (Details Narrative) - USD ($)	Feb. 06, 2019	Jan. 11, 2019	Dec. 07, 2018	Oct. 05, 2018	Jun. 08, 2018	Jan. 30, 2019	Aug. 23, 2018	Jan. 31, 2019	Jul. 18, 2018	Apr. 30, 2018
Common stock, shares authorized								300,000,000		300,000,000
Common stock, par value								$ 0.001		$ 0.001
Common stock, shares issued								73,493,073		59,499,488
Common stock, shares outstanding								71,993,073		57,999,488
Number of shares of unvested common stock to be issued to employees								1,500,000
Common stock convertible conversation description								The Conversion Price is equal to 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 a Conversion Price of $0.02 per share on the conversion date
Proceeds from a private placement offering			$ 50,000	$ 50,000	$ 10,000
Sale stock price per share			$ 0.01	$ 0.01
Number of shares of stock under private placement			5,000,000	5,000,000	1,000,000
Preferred stock, designated shares							50,000,000
Preferred stock, designated per shares value							$ 0.001
Amendment description							Articles of Incorporation such that all 200,000,000 shares shall be designated as common stock and the prior authorized designated 50,000,000 shares of convertible preferred stock, par value $0.001 per share were converted to common stock.	February 15, 2019, the Company amended its Articles of Incorporation to increase authorized shares of common stock from 200,000,000 to 300,000,000.
Debt instrument converted amount		$ 5,000
Convertible secured promissory note		$ 90,000						$ 135,410		$ 100,000
Debt instrument conversion price description		The Conversion Price is equal to 70% of the average of the lowest three VWAPs of the Common Stock during the twenty (20) Trading Days immediately preceding a Conversion Date.
Debt instrument conversion price per share		$ 0.002
Debt instrument conversion shares issued		2,173,913
Common stock shares issued, issuable and outstanding								87,993,073
Subscription receivable								$ 170,000
Lender [Member]
Convertible secured promissory note									$ 10,000	$ 100,000
Common stock shares issued								819,672
Officer [Member]
Number of shares of unvested common stock to be issued to employees over the vesting period of four years through July 14, 2018								1,500,000
Subscription Arrangement [Member] | Private Placement [Member]
Common stock, shares issued						2,400,000
Proceeds from a private placement offering	$ 170,000					$ 30,000
Sale stock price per share						$ 0.0125
Common stock shares sale, shares						16,000,000
Common stock shares sale, amount						$ 200,000

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details)	9 Months Ended
	Jan. 31, 2019$ / shares
Expected Remaining Term	2 months 27 days
Volatility	376.00%
Stock Options to Consultants [Member]
Stock Price (re-measurement date of July 14, 2018)	$ 0.02
Exercise price	$ 0.05
Expected Remaining Term	5 years 11 months 12 days
Volatility	82.00%
Annual Rate of Quarterly Dividends	0.00%
Risk Free Interest Rate	1.94%

STOCK BASED COMPENSATION (Det_2

STOCK BASED COMPENSATION (Details 1) - Employee and Consultant Stock Options Outstanding [Member]	9 Months Ended
	Jan. 31, 2019USD ($)$ / sharesshares
Number of Options
Outstanding, Beginning | shares	1,240,000
No activity | shares
Outstanding, Ending | shares	1,240,000
Exercisable | shares	1,240,000
Weighted Average Exercise Price
Outstanding, Beginning | $ / shares	$ 0.08
No activity | $ / shares
Outstanding, Ending | $ / shares	0.08
Exercisable | $ / shares	$ 0.08
Weighted Average Remaining Contractual Life
Outstanding, Beginning	6 years 15 days
Outstanding, Ending	5 years 3 months 11 days
Exercisable	5 years 3 months 11 days
Aggregate Intrinsic Value
Outstanding, Beginning | $
Outstanding, Ending | $
Exercisable | $

STOCK BASED COMPENSATION (Det_3

STOCK BASED COMPENSATION (Details 2) - USD ($)	1 Months Ended	9 Months Ended
	Aug. 31, 2018	Jan. 31, 2019
Number of Warrants
Expired August 2018	(1,800,000)	(370,000)
Consultant Stock Warrants Outstanding [Member]
Number of Warrants
Outstanding, Beginning		5,532,500
Expired August 2018		(1,800,000)
Expired January 2019		(370,000)
Outstanding, Ending		3,362,500
Exercisable		3,362,500
Weighted Average Exercise Price
Outstanding, Beginning		$ 0.25
Expired
Outstanding, Ending		0.22
Exercisable		$ 0.22
Weighted Average Remaining Contractual Life
Outstanding, Beginning		8 months 12 days
Outstanding, Ending		4 months 28 days
Exercisable		4 months 28 days
Aggregate Intrinsic Value
Outstanding, Beginning		$ 116,000
Outstanding, Ending		28,000
Exercisable		$ 28,000

STOCK BASED COMPENSATION (Det_4

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	Jul. 14, 2014	Aug. 31, 2018	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018	Apr. 30, 2018
Revaluation of stock options issued for consulting services over service period			$ (2,470)	$ (3,865)	$ 5,695
Warrants Expired		1,800,000		370,000
2014 Employee Stock Plan [Member] | July 2014 [Member]
Stock options granted	4,150,000
Exercise price	$ 0.05
Stock options vested	450,000
Vesting description	For the 1,200,000 stock options held by the Senior Vice President of the Company, 450,000 vested on the grant date of July 14, 2014 and the remaining 750,000 had a four (4) year vesting period through July 14, 2018
Options expired period	Jul. 14, 2018
Vesting period	4 years
2014 Employee Stock Plan [Member] | Senior Executive Vice President [Member]
Stock options outstanding						1,200,000
Revaluation of stock options issued for consulting services over service period				$ 3,865
Unvested option outstanding				750,000
2014 Employee Stock Plan [Member] | Senior Executive Vice President [Member] | July 2014 [Member]
Number of shares held by shareholders	1,200,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 10, 2017	Jan. 30, 2019	Jan. 31, 2018	Jan. 31, 2019	Apr. 30, 2018
Accrued officers' compensation				$ 740,000	$ 740,000
Accrued officer payroll taxes				37,111	37,111
Notes payable, related parties				2,300	2,300
Accounts payable - related parties				$ 73,775	$ 60,596
Exercise of stock warrant for consulting services from related party			$ 10,000
Common stock par value				$ 0.001	$ 0.001
Investor [Member]
Common stock shares issued to related party		21,000,000
Common stock par value		$ 0.001
Ownership percentage hold by related party				29.00%
Investor [Member] | Minimum [Member]
Share price		0.01
Investor [Member] | Maximum [Member]
Share price		$ 0.0125
Senior Executive Vice President One [Member]
Accounts payable - related parties				$ 52,448
Senior Executive Vice President [Member]
Accounts payable - related parties				52,448
Officer [Member]
Notes payable, related parties				15,300
Accounts payable - related parties				125
Director [Member]
Services and procurement paid				18,258
Vice President [Member]
Exercise price of warrants	$ 0.01
Exercise warrants	1,000,000
Proceeds from issuance of units	$ 10,000
House Counsel [Member]
Accounts payable - related parties				$ 1,815

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Aug. 13, 2018USD ($)	Mar. 05, 2018USD ($)	Dec. 07, 2017USD ($)	Aug. 04, 2017USD ($)	Aug. 02, 2017USD ($)	Oct. 04, 2016USD ($)	May 09, 2009USD ($)	Nov. 16, 2018USD ($)	Sep. 30, 2018	Dec. 18, 2017USD ($)	Sep. 18, 2017USD ($)	Sep. 15, 2017USD ($)	Aug. 24, 2017USD ($)	Oct. 31, 2016USD ($)	Nov. 30, 2015USD ($)	Sep. 30, 2015USD ($)Integer	Jul. 31, 2014$ / sharesshares	Jan. 31, 2019USD ($)$ / shares	Jan. 31, 2019USD ($)$ / shares	Jan. 30, 2019USD ($)	Oct. 31, 2018USD ($)	Apr. 30, 2018USD ($)	Feb. 05, 2018USD ($)	Sep. 19, 2017USD ($)
Security deposit																							$ 11,918
Stock price | $ / shares																		$ 0.02	$ 0.02
Processing fee																							8
State income taxes payable																		$ 110,154	$ 110,154			$ 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																		214,318	214,318
Prepaid legal fees																		7,500	7,500			7,500	7,500
Accrued income taxes																							0
Accrued expenses																		286,082	286,082			271,841	281,264
Accounts payable																		1,577,336	1,577,336			$ 1,603,062	$ 1,534,863
June 1, 2018 [Member]
Landlord payment																			$ 40,000
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 through February 28, 2019 [Member] | Nine Amendments [Member]
Landlord payment																			$ 40,000
Terms of TCA agreement																			a. In lieu of making the payment of $40,000 on June 1, 2018, the Company has paid the landlord $28,000 of the $40,000 payment; and b. The Company has paid the landlord $5,030 as reimbursement for an additional months of storage space rental; and c. The Company will pay the landlord the remaining $12,000 balance on or before March 31, 2019. As a result of the ninth amendment dated February 28, 2019, the Company was allowed to remove certain football equipment and uniforms but not all equipment. If the Company fails to make the $12,000 payment on March 31, 2019, the Company unconditionally and irrevocably transfers all right, title and interest in and to the remaining football equipment in landlord’s possession and landlord may immediately dispose of same as it chooses.
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	$ 153,016
Interactive Liquid LLC [Member] | Tranche [Member]
Periodic cash payments		$ 10,000
Interactive Liquid LLC [Member] | June 1, 2018 [Member]
Settlement additional payment																		30,000	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
David Bovi [Member]
Legal fees					$ 243,034
Herm Edwards [Member]
Accounts payable																					191,667
Owed settlement paid																								$ 216,668
Services terminated description									The Company is $25,000 less than the claim because services were terminated by both parties prior to amounts invoiced which the Company disputes
Trustee executed [Member] | Pending Litigation [Member]
Damages awarded in litigation matter from Consent of Judgement	$ 70,000
Settlement amount	70,000
Payment upon the execution of settlement	50,000
Accrued expenses	$ 70,000
Jerry Craig [Member] | Pending Litigation [Member]
Damages awarded in litigation matter from Consent of Judgement											$ 50,000
Payment of settlement												$ 50,000
Third party consulting firm [Member] | Master Business Agreement [Member]
Description for term of agreement								The Master Agreement has a term of one year through November 16, 2019
Minimum investor funding to be received under agreement								$ 3,000,000
Prepaid consulting expenses																				$ 20,000
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 | Integer																4
Accrued expenses																					1,764
Owed settlement paid																					$ 441

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 12, 2019	Mar. 06, 2019	Feb. 06, 2019	Dec. 07, 2018	Oct. 05, 2018	Jun. 08, 2018	Feb. 21, 2019	Jan. 30, 2019	Feb. 05, 2019	Jan. 31, 2019	Apr. 30, 2018
Proceeds from issuance of stock				$ 50,000	$ 50,000	$ 10,000
Sale of stock				5,000,000	5,000,000	1,000,000
Sale stock price per share				$ 0.01	$ 0.01
Common stock par value										$ 0.001	$ 0.001
Investor [Member]
Common stock par value								$ 0.001
Ownership percentage hold by related party										29.00%
Subscription agreement [Member]
Proceeds from issuance of stock								$ 30,000
Shares reserved for future issuance								16,000,000
Proceeds receivable from issuance of common stock								$ 200,000
Subsequent Event [Member] | Master Business Agreement [Member]
Consulting fees paid			$ 30,000
Subsequent Event [Member] | Master Services Agreement [Member] | Third party consulting firm [Member]
Initial statement of work (SOW), amount									$ 167,500
Initial signing amount payable upon execution of SOW									25,000
Amount payable under agreement									$ 15,000
Initial signing amount paid							$ 25,000
Subsequent Event [Member] | Lease agreement [Member]
Description for terms of agreement to rent the stadium	The Company entered into a lease agreement to rent the War Memorial Stadium in Little Rock, Arkansas for a minimum of four and a maximum of five football games for the 2019 football season
Amount payable for each event	$ 10,000
Amount payable for each event including security and expenses	14,225
Payment of non-refundable deposit	$ 5,000
Subsequent Event [Member] | Private Placement [Member]
Proceeds from issuance of stock			$ 170,000
Sale of stock			13,600,000
Sale stock price per share			$ 0.0125
Subsequent Event [Member] | Private Placement [Member] | Investor [Member]
Proceeds from issuance of stock		$ 100,000
Sale of stock		5,000,000
Sale stock price per share		$ 0.02
Common stock shares hold by related party		26,000,000
Common stock par value		$ 0.001
Ownership percentage hold by related party		28.00%